Nev. Admin. Code § 361.7018 — 361.7018

NAC 361.7018    Notice of representation by authorized agent. ( NRS 361.375 , 361.395 )
1.  A petitioner who desires to be
represented by an authorized agent must notify the State Board in writing. The
notice may be filed with the State Board at any time before the commencement of
the hearing. The State Board will accept a notice filed by facsimile
transmission, but the original document must be filed with the State Board
before the commencement of the hearing.
2.  The written notification must be on the
form prescribed by the State Board. The notice must include, for the property
on which the petitioner is appealing the valuation and in connection with which
the agent is being appointed:
(a) The name of the property owner as it appears on
the assessment roll that sets forth the valuation being appealed;
(b) 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;
(c) A statement to the effect that the agent is
authorized to sign and file petitions, to receive all notices and decision
letters related to the appeal and to represent the petitioner in all related
hearings and matters, including, without limitation, the entry into a
stipulation or the withdrawal of the appeal;
(d) Contact information, including the daytime
telephone number, alternate telephone number, facsimile transmission number,
mailing address and electronic mail address of the petitioner;
(e) 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 ;
(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 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 fiscal year and type of the assessment roll
that sets forth the valuation being appealed;
(j) 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
the authorized agent;
(k) The signature and title of the agent
acknowledging that he or she has accepted the appointment as the authorized
agent and the date on which he or she accepted the appointment; and
(l) A verification signed by a person who declares
under penalty of perjury that:
(1) The information contained in the
authorization, including any accompanying statements or documents, is true,
correct and complete to the best of his or her knowledge and belief;
(2) The signatory has appointed the authorized
agent named in the form and 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; or
(II) A person employed by the owner or an
affiliate of the owner who is acting within the scope of his or her employment.
Ê A person who
verifies an authorization pursuant to this paragraph must include his or her
signature, title and the date on which he or she signs the verification.
(Added to NAC by St. Bd. of Equalization by R029-05,
eff. 6-28-2006; A by R097-15, 1-27-2017)