Current through October 11, 2024
Section 701A.625 - Determination of ineligibility or noncompliance: Required notices; hearing; on-site inspection; audit1. If, at any time or for any reason, the Director determines that an applicant has ceased to meet any eligibility requirement for a partial abatement of taxes or that the applicant or any other person, entity, contractor or subcontractor has failed to comply with the terms of the abatement agreement, the Director will notify the applicant in writing of the determination. The notice must include, without limitation: (a) A statement of the facts upon which the determination is based;(b) Identification of the provisions of NRS 701A.300 to 701A.390, inclusive, or NAC 701A.500 to 701A.660, inclusive, or the terms of the abatement agreement with which the applicant or other person, entity, contractor or subcontractor is not in compliance;(c) A time by which the applicant must respond to the Director in writing;(d) A time by which the applicant must remedy the noncompliance identified by the Director;(e) A statement that the applicant may request a hearing before the Director; and(f) Any other information that the Director believes will aid the applicant in remedying the noncompliance identified by the Director.2. If an applicant requests a hearing pursuant to this section, the Director will set a date, time and place for the hearing and will provide written notice of the hearing to the applicant. The Director will issue written findings of fact, conclusions of law and an order after the conclusion of the hearing.3. If, after a hearing conducted pursuant to this section and a reasonable opportunity to remedy any noncompliance, the Director determines that the applicant has ceased to meet the eligibility requirements for a partial abatement of taxes or that the applicant or other person, entity, contractor or subcontractor has failed to comply with the terms of the abatement agreement, the Director will immediately: (a) Terminate the partial abatement of taxes; and(b) In addition to the notice requirement of subsection 3 of NRS 701A.380, provide notice of the termination to: (1) The Chief of the Budget Division of the Department of Administration;(2) The Department of Taxation;(3) The board of county commissioners of each county in which the project or facility is located;(4) The county assessor of each county in which the project or facility is located;(5) The county treasurer of each county in which the project or facility is located;(6) The governing body of each city or town in which the project or facility is located;(7) The Office of Economic Development; and4. The Director or his or her designee may conduct an on-site inspection of the project or facility and the applicant at any time to determine if the applicant is in compliance with the abatement agreement.5. The Director or his or her designee, upon a request of the board of county commissioners of any county or governing body of any city or town in which the project or facility is located, will conduct an on-site inspection of the project or facility or audit of the applicant to determine if the applicant is in compliance with the abatement agreement and the terms of any distribution or funding received from the Renewable Energy Account pursuant to NRS 701A.450.Nev. Admin. Code § 701A.625
Added to NAC by Nev. Energy Comm'r by R094-10, eff. 8-13-2010; A by Office of Energy by R065-13, 2-26-2014