Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.6896 — 361.6896
NAC 361.6896 Scope of authority of person authorized to file appeal;
information required to be included in written authorization to file appeal. ( NRS 361.375 , 361.395 )
1. Unless the terms of a written
authorization from the owner of a property that authorizes a person to file an
appeal with the State Board on behalf of the owner provide otherwise, the
person shall be deemed to have the authority on behalf of the owner to:
(a) Appear before the State Board;
(b) Represent the owner in all related hearings and
matters;
(c) Receive all notices and decision letters
related to the appeal;
(d) Enter into a stipulation or other agreement
with the State Board or a party; and
(e) Withdraw the appeal.
2. A written authorization from the owner of
a property that authorizes a person to file an appeal with the State Board on
behalf of the owner of a property must identify the property, fiscal year and
type of assessment roll to which the authorization applies. A person may not
file an appeal with the State Board on behalf of the owner of a property for
any property, fiscal year or type of assessment roll that is not identified in
the written authorization.
(Added to NAC by St. Bd. of Equalization by R097-15,
eff. 1-27-2017)
Source: official text