Nev. Admin. Code § 361.61064

Current through September 16, 2024
Section 361.61064 - Notice of appeal of determination of county assessor or Department
1. A petitioner who wishes to appeal a determination of a county assessor described in paragraph (a) of subsection 1 of NRS 361.4734 or a determination of the Department described in paragraph (b) of subsection 1 of NRS 361.4734 must file a written notice of appeal with the Commission on a form provided by the Department within the period prescribed in subsection 2 of NRS 361.4734.
2. In addition to the information required by subsection 4 of NAC 360.045, the notice of appeal must include:
(a) The name and mailing address of the petitioner and the petitioner's contact person, if any;
(b) The telephone number for daytime business hours and facsimile number of the petitioner and the petitioner's contact person, if any;
(c) The electronic mail address, if available, of the petitioner and the petitioner's contact person, if any;
(d) The tax year being appealed;
(e) A description of the property and the assessor's parcel number or the identifying number of the property that is the subject of the appeal;
(f) A copy of the decision of the county assessor or the Department for the tax year in question on the property that is the subject of the appeal; and
(g) A statement of the relief requested.
3. Not later than 10 business days after receiving the notice of appeal of a determination issued pursuant to paragraph (a) of subsection 1 of NRS 361.4734, the Department shall provide a copy of the notice of appeal to the county assessor.

Nev. Admin. Code § 361.61064

Added to NAC by Tax Comm'n by R011-07, eff. 10-31-2007

NRS 360.090, 361.4734