Nev. Rev. Stat. § 361.362 — Appeal on behalf of owner of property

1.  Except as otherwise provided in this
section, at the time that a person files an appeal pursuant to NRS 361.356 , 361.357 or 361.360 on behalf of the owner of a
property, the person shall provide to the county board of equalization or the
State Board of Equalization, as appropriate, written authorization from the
owner of the property that authorizes the person to file the appeal concerning
the assessment that was made. The written authorization required by this
subsection may be signed by:
(a) The owner; or
(b) A person employed by the owner or an
affiliate of the owner who is acting within the scope of his or her employment.
2.  If a person files the appeal in a
timely manner without the written authorization required by subsection 1, the
person may provide that written authorization within 48 hours after the last
day allowed for filing the appeal.
3.  If there is an objection to a written
authorization provided pursuant to subsection 1, written notice specifying the
grounds for the objection must be given to the person filing the appeal by the
assessor:
(a) By certified mail; or
(b) If the person filing the appeal provided his
or her electronic mail address on the form on which the appeal was filed, by
electronic mail to the electronic mail address provided on that form.
4.  If the person filing the appeal submits
documentation necessary to cure the objection described in subsection 3 within
5 business days after receipt of the notice, the appeal must be deemed to be
filed in a timely manner.