Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 361.221 — Certification required; Appraisers Certification Board; examinations
NRS 361.221 Certification required; Appraisers Certification Board;
examinations.
1. A person shall not perform the duties
of an appraiser for purposes of the taxation of property as an employee of or
as an independent contractor for the State or any of its political subdivisions
unless the person holds a valid appraisers certificate issued by the Department.
A person not so certified may collect data but shall not appraise value, and
data so collected must be reviewed by a certified appraiser.
2. There is established an Appraisers
Certification Board consisting of six members, three of whom must be chosen by
majority vote of the several county assessors from persons who hold a valid
appraisers certificate issued by the Department and three of whom must be
appointed by the Nevada Tax Commission. This Board shall:
(a) Advise the Department on any matter
pertaining to the certification and continuing education of appraisers who are
subject to the provisions of this section; and
(b) Perform such other duties as are provided by
law.
3. Each member of the Board is entitled to
the per diem allowance and travel expenses provided for state officers and
employees while attending meetings of the Board.
4. The Department may contract for the
development and administration of the appropriate examinations. Except as
provided in this subsection, an appraisers certificate must be issued to an
applicant only if the applicant has passed the appropriate examination. The
Department may charge each examinee a reasonable examination fee to recover the
cost of the examination. An applicant who has a professional designation or
certification recognized by the Board may, with the approval of the Board, be
issued an appraisers certificate without examination.
Source: official text