Nev. Admin. Code § 361.61049

Current through December 12, 2024

Section 361.61049 - Notification of determination that will result in exclusion of any taxes from partial abatement

A county assessor shall include with each notice of assessed valuation or amended notice of assessed valuation provided to a taxpayer or an owner of property pursuant to NRS 361.300 a statement of whether any determination has been made that will result in the exclusion of any assessed value from the calculation of any partial abatement that applies to the subject property attributable to any incremental increase in the assessed value of the property from the immediately preceding fiscal year as a result of any improvement to or change in the actual or authorized use of the property. If the statement indicates that such a determination has been made, the statement must:

1. Set forth that determination;

2. Specify the amount of that incremental increase in the assessed value of the property; and

3. Describe the manner in which detailed instructions may be obtained for appealing the matter to the county board of equalization or the Commission.

Nev. Admin. Code § 361.61049

Added to NAC by Tax Comm'n by R109-08, eff. 12-17-2008; A by R018-17AP, eff. 2/27/2018

NRS 360.090, 361.4722, 361.4723 and 361.4724