NAC361.701. Petition for appeal of final decision of county board.

     1. A person entitled to appeal the final decision of a county board to the State Board pursuant to NRS 361.360 must file a petition requesting the State Board to hear his or her appeal.

     2. The petition must be on the form prescribed by the State Board and must include:

     (a) The name and mailing address of the petitioner and the petitioner’s contact person, if any;

     (b) The telephone number for daytime business hours and facsimile number, if available, of the petitioner and the petitioner’s contact person, if any;

     (c) The electronic mail address, if available, of the petitioner and the petitioner’s contact person, if any;

     (d) The tax years being appealed;

     (e) The assessor’s parcel number or identifying number of the property on which the petitioner is appealing the valuation;

     (f) The name of the county board, the hearing or case number, and the date the case was heard by the county board;

     (g) The name and mailing address of the respondent if the petition is filed by the county assessor or the Department;

     (h) The taxable value established by the county assessor as set forth on the secured or unsecured tax roll and the current taxable value determined by the county board, if different, on which the assessment of the property is based;

     (i) A statement that the petitioner has read the petition and believes the contents to be true, followed by the person’s signature, or the signature of the authorized agent, if any; and

     (j) A brief statement of the relief sought or the specific taxable value sought for each component of the parcel such as land, improvements or personal property.

     3. The State Board will provide a form of the petition to each county assessor and county clerk. The State Board will, and the county assessor and county clerk shall, make available a copy of the form to any person.

     (Added to NAC by St. Bd. of Equalization by R029-05, eff. 6-28-2006)