NAC361.61048. Determination of change in authorized use.

     1. Any determination by a county assessor or the Department, as applicable, that there is any change in the authorized use of the subject property must be based on a finding that:

     (a) Between the commencement of the immediately preceding fiscal year and the commencement of the current fiscal year, there has been a change in the legal or governmental restrictions on the use of the property;

     (b) The change in the legal or governmental restrictions on the use of the property allows the property to be put to a use that was not an allowed use upon the commencement of the immediately preceding fiscal year; and

     (c) Either:

          (1) The property was vacant land upon the commencement of both the immediately preceding fiscal year and the current fiscal year; or

          (2) All the improvements to the property were removed from the property before the commencement of the current fiscal year. No finding may be made pursuant to this subparagraph if the taxpayer shows to the satisfaction of the county assessor or the Department, as applicable, that a reasonably diligent effort is being made to build new improvements to the property that would provide for the same use of the property as was authorized when the former improvements were removed.

     2. If a combination of applications or approvals is required for any changes in the legal or governmental restrictions on the use of the subject property, no finding may be made pursuant to subsection 1 until all such applications and approvals have been obtained.

     3. For the purposes of each partial abatement, no change in the authorized use of any property may be determined to occur as a result of any change by a governmental entity in:

     (a) The categorization or classification of the zoning designation for the property if there is no change in the allowed use of the property; or

     (b) Any procedure to apply for an authorized use of the property.

     (Added to NAC by Tax Comm’n by R109-08, eff. 12-17-2008)