Nev. Admin. Code § 361.753 — 361.753

NAC 361.753    Opinions: Form; contents; issuance; delivery; appeals. ( NRS 361.375 )
1.  Advisory opinions must:
(a) Be written;
(b) Include a statement of facts, question,
analysis and opinion;
(c) Be issued by the Secretary within 45 days after
filing of the petition unless the Secretary, in writing, orders an extension of
time up to a maximum of 60 days after filing; and
(d) Be delivered to the petitioner in person or by
certified mail.
2.  Advisory opinions of the Secretary are
appealable to the State Board in the same manner as any other valuation
decision.
[St. Bd. of Equalization, part Practice Rules 49 &
50, eff. 10-14-77]—(NAC A by R029-05, 6-28-2006)
ALLOCATION OF REDUCTIONS IN TAX REVENUE RESULTING FROM
CERTAIN PARTIAL ABATEMENTS OF TAXES
General Provisions