Nev. Rev. Stat. § 360.215 — Powers and duties of Department regarding county assessors, assessment procedures and equalization

NRS  360.215    Powers and duties of Department regarding county assessors,
assessment procedures and equalization.    The
Department:
1.  May assist the county assessors in
appraising property within their respective counties which the ratio study
shows to be in need of reappraisal.
2.  Shall consult with and assist county
assessors to develop and maintain standard assessment procedures to be applied
and used in all of the counties of the State, to ensure that assessments of
property by county assessors are made equal in each of the several counties of
this state. These procedures must include uniform methods for:
(a) Assessing, projecting and reporting
construction work in progress and other new property; and
(b) Counting and reporting housing units.
3.  Shall visit a selective cross section
of assessable properties within the various counties in cooperation with the
county assessor and examine these properties and compare them with the tax roll
and assist the various county assessors in correcting any inequalities found to
exist with factors of equal value and actual assessed value considered, and
place upon the rolls any property found to be omitted from the tax roll.
4.  Shall carry on a continuing study, the
object of which is the equalization of property values between counties.
5.  Shall carry on a program of in-service
training for county assessors of the several counties of the State, and each
year hold classes of instruction in assessing procedure for the purpose of
bringing each county assessor and his or her authorized personnel the newest
methods, procedures and practices in assessing property. Expenses of attending
such classes are a proper and allowable charge by the board of county
commissioners in each county.
6.  Shall continually supervise assessment
procedures which are carried on in the several counties of the State and advise
county assessors in the application of such procedures.
7.  Shall carry on a continuing program to
maintain and study the assessment of public utilities and all other property
assessed by the Department to the end that the assessment is equalized with the
property assessable by county assessors.
8.  May conduct appraisals at the request
of and in conjunction with any county assessor when the assessor considers such
assistance necessary. One-half of the cost of the appraisal must be paid by the
county. In lieu of a cash payment, the county may provide labor, material or
services having a value equal to one-half of the appraisal cost.
9.  Shall establish and maintain a manual
of assessment policies and procedures.