Nev. Admin. Code § 361.684 — 361.684

NAC 361.684    Definitions. ( NRS
361.375 , 361.395 )    As used in NAC 361.682 to 361.753 , inclusive, unless the context
otherwise requires:
1.  “Affiliate” means a person, including,
without limitation, a business entity, who, directly or indirectly controls, is
controlled by or is under common control with another person.
2.  “Assessor’s parcel number” means the
number assigned by a county assessor to each piece of real property separately
owned as it appears on the county assessment roll.
3.  “Authorized agent” means a person who is
authorized by:
(a) A party to represent him or her in a proceeding
before the State Board, including, without limitation, an attorney; or
(b) The owner of any real or personal property
placed on a tax roll, or a person employed by the owner or by an affiliate of
the owner who is acting within the scope of his or her employment, to file an
appeal with the State Board on behalf of the owner.
4.  “Business entity” includes, without
limitation, a sole proprietorship, a corporation, a general partnership, a
limited partnership or a limited-liability company.
5.  “Conclusion of law” means a determination
of the law applicable to a finding of fact.
6.  “Contact person” means a person
designated by a party to receive communications concerning a proceeding before
the State Board.
7.  “County board” means a county board of
equalization.
8.  “Day” means a calendar day.
9.  “Direct appeal” means an appeal from an
assessment by a county assessor, the Department or the Commission directly to
the State Board without appearing before or requesting relief from a county
board. The term includes, without limitation, an appeal authorized in NRS 361.360 , 361.402 , 361.403 , 361.769 , 361A.273 or 362.135 .
10.  “Finding of fact” means a brief
statement of the determination of issues of fact supported by evidence in the
record or matters officially noticed.
11.  “Identifying number” means the number
assigned to each piece of personal property separately owned as represented by
the county assessment rolls.
12.  “Owner” has the meaning ascribed to it
in NRS 361.334 .
13.  “Party” means a person, government,
governmental agency or political subdivision of a government entitled to appear
in a proceeding of the State Board. The term includes an intervener.
14.  “Property” has the meaning ascribed to
it in NRS 361.334 .
15.  “Secretary” means the Secretary of the
State Board who is the Executive Director of the Department.
16.  “Staff” means the staff of the
Department. The term includes the Attorney General and the duly appointed
deputies of the Attorney General when acting as legal advisers to the
Department pursuant to NRS 228.110 .
17.  “State Board” means the State Board of
Equalization.
[St. Bd. of Equalization, Practice Rules 5, 12 &
13, eff. 10-14-77]—(NAC A by R018-97, 12-19-97; R029-05, 6-28-2006; R097-15, 1-27-2017)