Nevada Administrative Code
Chapter 361 - Property Tax
EQUALIZATION BY STATE BOARD OF EQUALIZATION
Section 361.659 - Annual sessions of State Board: Duties of State Board; adjournment
Universal Citation: NV Admin Code 361.659
Current through September 16, 2024
1. During each annual session of the State Board, the State Board will hold one or more hearings to:
(a) Review the tax roll of each county, as
corrected by the county board;
(b)
Determine whether the property in this State has been assessed uniformly in
accordance with the methods of appraisal and at the level of assessment
required by law;
(c) Determine
whether the taxable values specified in the tax roll of any county must be
increased or decreased to equalize property valuations in this State;
and
(d) Take such additional
actions as it deems necessary to carry out the provisions of
NRS
361.395.
2. Subject to the time limitations specified in NRS 361.380, the State Board may adjourn its annual session from time to time until it has completed its duties pursuant to NRS 361.395 for the applicable fiscal year.
Added to NAC by St. Bd. of Equalization by R153-09, 4-20-2010, eff. 10-1-2010
NRS 361.375, 361.395
Disclaimer: These regulations may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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