NAC361.661. Provision of certain information by county assessor upon request of State Board.

     1. In addition to the information contained in the tax roll filed with the Secretary pursuant to NRS 361.390, a county assessor shall, upon the request of the State Board, provide any information the State Board deems necessary to carry out the provisions of NRS 361.395, including, without limitation:

     (a) The assessor’s parcel number for any parcel of property.

     (b) The taxable value and assessed value determined for any land, improvements or personal property before and after any adjustments to those values by the county board.

     (c) The value per unit determined for any land or personal property before and after any adjustments to that value by the county board.

     (d) Land use codes for the county.

     (e) Market areas in the county.

     (f) The year in which any improvements were built.

     (g) The classification of quality for any improvements.

     (h) The size of any improvements.

     (i) The size of any lot.

     (j) The zoning of any property.

     (k) The date of the most recent sale of any property and the sales price of the property.

     (l) Summary statistics concerning taxable values and assessed values for tax districts, market areas, neighborhoods and land use codes, including, without limitation, the applicable medians and modes.

     2. If the State Board desires a county assessor to provide any information pursuant to this section, the State Board will require the Department to send to the county assessor by regular mail a notice of the request which describes the information requested and the format and type of media in which the information is requested. The county assessor shall submit the information to the State Board, in the format and type of media requested, within 10 business days after the date of the postmark on the notice of the request or such a longer period as the State Board, upon the request of the county assessor, may allow.

     (Added to NAC by St. Bd. of Equalization by R153-09, 4-20-2010, eff. 10-1-2010)