Nev. Admin. Code § 361.664 — 361.664

NAC 361.664    Preliminary finding that class or group of properties was not
assessed uniformly in accordance with methods of appraisal and at level of
assessment required by law: Scheduling and notice of hearing. ( NRS 361.375 , 361.395 )
1.  If the State Board, after considering the
information described in NAC 361.660 ,
makes a preliminary finding that any class or group of properties in this State
was not assessed uniformly in accordance with the methods of appraisal and at
the level of assessment required by law, the State Board will:
(a) Schedule a hearing concerning that preliminary
finding on a date which is not less than 10 business days after the notice of
the hearing is mailed pursuant to paragraph (b).
(b) Require the Department to send by registered or
certified mail a notice of the hearing to the county clerk, county assessor,
district attorney and chair of the county board of each county in which any of
the property is located. A legal representative of the county may waive the
receipt of such notice.
(c) Require the Secretary to provide a copy of the
notice of the hearing to the Commission and to the board of county
commissioners of each county in which any of the property is located.
2.  The notice of the hearing must state:
(a) The date, time and location of the hearing;
(b) The information on which the State Board relied
to make its preliminary finding that the class or group of properties was not
assessed uniformly in accordance with the methods of appraisal and at the level
of assessment required by law; and
(c) The proposed order of the State Board.
3.  The Department shall include with each
notice provided pursuant to paragraph (b) of subsection 1, and upon the request
of any interested person, provide to that person, a copy of any analysis or
other information considered by the State Board in making its preliminary
finding that the class or group of properties was not assessed uniformly in
accordance with the methods of appraisal and at the level of assessment
required by law.
(Added to NAC by St. Bd. of Equalization by R153-09, 4-20-2010,
eff. 10-1-2010)