NAC360.174. Determination of effect of appeal on local governmental revenue; provision of notice of appeal to certain persons; intervention by certain local governments.

     1. As soon as practicable after a taxpayer or the authorized representative of a taxpayer files a notice of appeal pursuant to paragraph (b) of subsection 1 of NRS 360.245, the Department shall determine whether the appeal is likely to affect the revenue of a county or other local government. The Department shall make that determination based upon:

     (a) The estimate provided pursuant to NAC 360.172 of the amount of money at issue on the appeal or, if the Department determines that the estimate is inaccurate, based upon the particular facts and circumstances of the appeal; and

     (b) The applicable criteria established by the Commission pursuant to subsection 5.

     2. If the Department determines pursuant to subsection 1 that an appeal is likely to affect the revenue of a county or other local government, the Department shall:

     (a) As soon as practicable after making that determination, provide a copy of the notice of appeal to:

          (1) The district attorney and the governing body of the county regarding which the determination is made; and

          (2) The governing body of each other local government regarding which the determination is made.

     (b) At least 30 calendar days before the date of the first meeting at which the Commission may hear the appeal, notify each person to whom a copy of the notice of appeal was provided pursuant to paragraph (a) of the date of that meeting.

Ê A county or other local government that receives a copy of a notice of appeal pursuant to this subsection may intervene in the appeal in the manner provided in NAC 360.070.

     3. If a taxpayer or the authorized representative of a taxpayer files a notice of appeal pursuant to paragraph (b) of subsection 1 of NRS 360.245 and the Director determines that the appeal involves a legal issue of broad applicability to:

     (a) A county regarding which a copy of the notice of appeal has not been provided to the district attorney and the governing body of the county pursuant to subsection 2, the Director may provide a copy of the notice of appeal to that district attorney and governing body.

     (b) A local government regarding which a copy of the notice of appeal has not been provided to the governing body of the local government pursuant to subsection 2, the Director may provide a copy of the notice of appeal to that governing body.

     4. Each person and local government that receives a copy of a notice of appeal pursuant to this section shall hold and protect the information contained in the notice of appeal and any accompanying materials in accordance with any applicable laws pertaining to the confidentiality of that information, including, without limitation, any applicable provisions of NRS 360.247 and 360.255.

     5. For the purposes of this section and subsection 6 of NRS 360.245, the Commission will, at least once every 5 years, establish for each county criteria for determining whether an appeal is likely to affect the revenue of the county or another local government within the county, including, without limitation, criteria pertaining to:

     (a) The population and distribution of taxes in the county or other local government; and

     (b) The ability of the county or other local government to meet its financial obligations.

Ê The Department shall provide the Commission with recommendations for those criteria.

     (Added to NAC by Tax Comm’n by R175-08, eff. 10-15-2010)