Nevada Administrative Code
Chapter 361 - Property Tax
PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION
Appeals on Behalf of Owners of Property
Section 361.6898 - Scope of authority of person employed by owner or affiliate of owner
Universal Citation: NV Admin Code 361.6898
Current through December 31, 2024
1. A person employed by the owner or an affiliate of the owner who is acting within the scope of his or her employment, in addition to the provisions of NRS 361.362, as amended by section 2 of Assembly Bill No. 452, chapter 463, Statutes of Nevada 2015, at page 2690:
(a) May:
(1) File an appeal from a county board or a direct appeal with the State Board on behalf of the owner concerning a valuation of the property;
(2) Sign a written authorization from the owner of a property that authorizes a person to file a direct appeal with the State Board on behalf of the owner concerning a valuation of the property; and
(3) Exercise any authority set forth in section 5.
(b) Shall not be deemed an authorized agent of the owner.
2. For the purposes of this section, the valuation of a property includes the determination of a claim of exemption pursuant to NRS 361.155.
Added to NAC by Com. on Local Gov't Finance by R097-15A, eff. 1/27/2017
NRS 361.375 and 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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