Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.666 — 361.666
NAC 361.666 Hearings: Provision of notice by Department. ( NRS 361.375 , 361.395 )
1. The State Board will require the
Department to place on the Internet website maintained by the Department, not
less than 10 business days before the date of each hearing scheduled pursuant
to NAC 361.664 or 361.665 , a copy of the notice of the
hearing and of the agenda for the meeting at which the State Board will conduct
the hearing.
2. If the State Board proposes to issue an
order increasing the valuation of any class or group of properties at any
hearing scheduled pursuant to NAC 361.664
or 361.665 , the State Board will require
the Department to provide to each interested person the notice of the hearing
required by subsection 2 of NRS
361.395 . If the notice is not provided to an interested person by personal service
and the mailing address of that person is not available, the Department must
send the notice of the hearing by registered or certified mail to the address
of the relevant property or, if the interested person has designated a resident
agent pursuant to chapter 77 of NRS,
the address of that resident agent as it appears in the records of the
Secretary of State. For the purposes of subsection 2 of NRS 361.395 , the State Board
construes the term interested person to have the meaning ascribed to it in NAC 361.653 .
(Added to NAC by St. Bd. of Equalization by R153-09, 4-20-2010,
eff. 10-1-2010)
Source: official text