Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.661 — 361.661
NAC 361.661 Provision of certain information by county assessor upon request
of State Board. ( NRS
361.375 , 361.395 )
1. In addition to the information contained
in the tax roll filed with the Secretary pursuant to NRS 361.390 , a county assessor
shall, upon the request of the State Board, provide any information the State
Board deems necessary to carry out the provisions of NRS 361.395 , including, without
limitation:
(a) The assessors parcel number for any parcel of
property.
(b) The taxable value and assessed value determined
for any land, improvements or personal property before and after any
adjustments to those values by the county board.
(c) The value per unit determined for any land or
personal property before and after any adjustments to that value by the county
board.
(d) Land use codes for the county.
(e) Market areas in the county.
(f) The year in which any improvements were built.
(g) The classification of quality for any
improvements.
(h) The size of any improvements.
(i) The size of any lot.
(j) The zoning of any property.
(k) The date of the most recent sale of any
property and the sales price of the property.
(l) Summary statistics concerning taxable values
and assessed values for tax districts, market areas, neighborhoods and land use
codes, including, without limitation, the applicable medians and modes.
2. If the State Board desires a county
assessor to provide any information pursuant to this section, the State Board
will require the Department to send to the county assessor by regular mail a
notice of the request which describes the information requested and the format
and type of media in which the information is requested. The county assessor
shall submit the information to the State Board, in the format and type of
media requested, within 10 business days after the date of the postmark on the
notice of the request or such a longer period as the State Board, upon the
request of the county assessor, may allow.
(Added to NAC by St. Bd. of Equalization by R153-09, 4-20-2010,
eff. 10-1-2010)
Source: official text