Nev. Admin. Code § 361.7012 — 361.7012

NAC 361.7012    Petition for direct appeal to State Board. ( NRS 361.375 , 361.395 )
1.  A person, including, without limitation,
a county assessor or the Department, entitled to file a direct appeal must file
a petition with the State Board requesting the State Board to hear the appeal.
2.  The petition must be on the form prescribed
by the State Board and must include for the property on which the petitioner is
appealing the valuation:
(a) The name of the property owner as it appears on
the assessment roll that sets forth the valuation being appealed;
(b) The name, title, if any, and mailing address of
the petitioner and the petitioner’s contact person, if any;
(c) The telephone number for daytime business
hours, an alternate telephone number and facsimile transmission number, if
available, of the petitioner and the petitioner’s contact person, if any;
(d) The electronic mail address of the petitioner
and the petitioner’s contact person, if any;
(e) If the property owner is not a natural person:
(1) The organizational type of the entity that
is the property owner, such as a sole proprietorship, trust, corporation,
limited-liability company, general or limited partnership, government or
governmental agency;
(2) The name of the state under the laws of
which the entity was organized; and
(3) Whether the entity is a nonprofit
organization;
(f) The physical address of the property or, in the
case of personal property, of the place where the property is located,
including the county and, if applicable, the city;
(g) The assessor’s parcel number or other
identifying number of the property;
(h) An indication of whether the appeal involves
more than one property and, if so, the assessor’s parcel number or identifying
number of each such property included in the appeal;
(i) The category of use of the property that best
describes the primary use to which the property is put, including, without
limitation:
(1) Vacant land;
(2) Residential property;
(3) Multifamily residential property;
(4) Possessory interest in real or personal
property;
(5) Mobile home treated as personal property;
(6) Commercial property;
(7) Agricultural property;
(8) Mining property;
(9) Industrial property; or
(10) Personal property;
(j) The fiscal year and type of the assessment roll
that sets forth the valuation being appealed;
(k) The taxable value and the assessed value
established by the county assessor or the Department, as applicable, and the
taxable value and assessed value sought by the petitioner for each component of
the parcel such as land, improvements or personal property;
(l) A citation to each section of NRS that
authorizes the State Board to hear the appeal; and
(m) A brief description of the issues and
contentions that constitute the basis of the appeal.
3.  A petition submitted by a person other
than a county assessor or the Department must include, in addition to the
requirements of subsection 2:
(a) A description of the petitioner’s relationship
to the owner of the property, such as that the petitioner is:
(1) The owner of the property;
(2) A co-owner of the property;
(3) A partner of a general or limited
partnership that owns the property;
(4) A member of a limited-liability company
that owns the property;
(5) A trustee of the trust that owns the
property;
(6) An officer or director of a corporation
that owns the property;
(7) A person employed by the owner of the
property or an affiliate of the owner who is acting within the scope of his or
her employment; or
(8) An employee or officer of a management
company under a written agreement with the property owner that satisfies the
conditions of NRS 361.362 ;
(b) If the petition includes the appointment of one
or more authorized agents:
(1) A statement that expressly authorizes each
authorized agent to perform some or all of the following:
(I) File a petition with the State Board
on behalf of the owner of the property to contest the value or exemption, or
both, established by the county board for the property for the fiscal year
named in the petition;
(II) Receive all notices and decision
letters related to the appeal; and
(III) Represent the petitioner in all
related hearings and other matters related to the appeal, including, without
limitation, the entry into a stipulation or the withdrawal of the appeal;
(2) The name, title, company name, if
applicable, mailing address, telephone number for daytime business hours,
alternate telephone number, facsimile transmission number and electronic mail
address of each authorized agent; and
(3) An acknowledgment signed by each
authorized agent expressly accepting the appointment and setting forth the date
on which the authorized agent accepted the appointment; and
(c) A verification signed by a person who declares
under penalty of perjury that:
(1) The information contained in the petition,
including any accompanying statements or documents, is true, correct and
complete to the best of his or her knowledge and belief;
(2) If the petition includes the appointment
of one or more authorized agents pursuant to paragraph (b), the signatory is
authorized to make the appointment; and
(3) The signatory is:
(I) The owner of the property, including,
without limitation, a person who owns, controls or possesses in its entirety
taxable property, including a leasehold interest, possessory interest,
beneficial interest or beneficial use in the property;
(II) A person employed by the owner or an
affiliate of the owner who is acting within the scope of his or her employment;
or
(III) An authorized agent who is
appointed pursuant to NAC 361.7018 and
for whom the form described in that section is timely submitted to the State
Board. An authorized agent appointed pursuant to paragraph (b) may not sign the
verification.
Ê A person who
verifies a petition pursuant to this paragraph must include his or her
signature, title and the date on which he or she signs the verification.
4.  A petition submitted by a county assessor
or the Department must include, in addition to the requirements of subsection
2:
(a) The name and mailing address of the respondent
and the respondent’s contact person, if any;
(b) The telephone number for daytime business
hours, alternate telephone number and facsimile transmission number, if
available, of the respondent or the respondent’s contact person, if any;
(c) The electronic mail address, if available, of
the respondent or the respondent’s contact person, if any; and
(d) A verification signed by a person who declares
under penalty of perjury that:
(1) The information contained in the petition,
including any accompanying statements or documents, is true, correct and
complete to the best of his or her knowledge and belief; and
(2) The signatory is the county assessor or
the authorized representative of the assessor or of the Department.
Ê A person who
verifies a petition pursuant to this paragraph must include his or her
signature, title and the date on which he or she signs the verification.
5.  The State Board will annually provide a
form of each type of petition to the Department, and each county assessor, who
shall provide a copy of the form to any person upon request.
6.  In addition to the information required
pursuant to subsection 2 and subsection 3 or 4, a petitioner must submit:
(a) A statement reciting the facts, reasons and
statutory basis relied upon to support the claim that the State Board should
order a change in the taxable value or classification of the subject property;
(b) All evidence upon which the petition is based
and which supports the claims therein;
(c) A copy of the final tax assessment notice for
the year in question on the property that is the subject of the appeal; and
(d) A statement of the relief sought.
Ê This information
must be submitted on the date of filing of the petition, if available, and if
not available on the date of filing, not later than 20 days before the date
established for the hearing.
7.  If the appeal is from a valuation
established pursuant to NRS 361.320
or 361.325 , the petition must be
filed not later than January 15 of the year immediately following the year in
which the valuation was made.
(Added to NAC by St. Bd. of Equalization by R029-05,
eff. 6-28-2006; A by R097-15, 1-27-2017)