Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.668 — 361.668
NAC 361.668 Order of State Board increasing or decreasing valuation of property:
Duties of county assessor and Department. ( NRS
361.375 , 361.395 ) If the State Board orders
any increase or decrease in the valuation of any property in a county pursuant
to NAC 361.665 :
1. The county assessor of the county shall,
on or before June 30 immediately following the issuance of the order or such a
later date as the State Board may require, file with the Department the
assessment roll for the county, as adjusted to carry out that order; and
2. The Department shall, on or before August
1 immediately following the issuance of the order or such a later date as the
State Board may require:
(a) Audit the records of the county assessor of the
county to the extent necessary to determine whether that order has been carried
out; and
(b) Report to the State Board its findings
concerning whether the county assessor has carried out that order.
(Added to NAC by St. Bd. of Equalization by R153-09, 4-20-2010,
eff. 10-1-2010)
Source: official text