Nev. Admin. Code § 361.6898 — 361.6898

NAC 361.6898    Scope of authority of person employed by owner or affiliate of
owner. ( NRS
361.375 , 361.395 )
1.  A person employed by the owner or an
affiliate of the owner who is acting within the scope of his or her employment,
in addition to the provisions of NRS
361.362 :
(a) May:
(1) File an appeal from a county board or a
direct appeal with the State Board on behalf of the owner concerning a valuation
of the property;
(2) Sign a written authorization from the
owner of a property that authorizes a person to file a direct appeal with the
State Board on behalf of the owner concerning a valuation of the property; and
(3) Exercise any authority set forth in NAC 361.6896 .
(b) Shall not be deemed an authorized agent of the
owner.
2.  For the purposes of this section, the
valuation of a property includes the determination of a claim of exemption
pursuant to NRS 361.155 .
(Added to NAC by St. Bd. of Equalization by R097-15,
eff. 1-27-2017)
Parties to Proceedings