NAC361.7012. Petition for direct appeal to State Board.

     1. A person entitled to file a direct appeal must file a petition with the State Board 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 other identifying number of the property being appealed;

     (f) The roll value established by the county assessor or the Department, as applicable;

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

     (h) 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.

     3. The State Board will annually provide a form of the petition to the Department, and each county assessor, who shall provide a copy of the form to any person upon request.

     4. In addition to the information required pursuant to subsection 2, a petitioner must submit:

     (a) A statement reciting the facts, reasons and statutory basis relied upon to support the claim that the State Board should order a change in the taxable value or classification of the subject property;

     (b) All evidence upon which the petition is based and which supports the claims therein;

     (c) A copy of the final tax assessment notice for the year in question on the property that is the subject of the appeal; and

     (d) A statement of the relief sought.

Ê This information must be submitted on the date of filing of the petition, if available, and if not available on the date of filing, not later than 15 days before the date established for the hearing.

     5. If the appeal is from a valuation established pursuant to NRS 361.320 or 361.325, the petition must be filed not later than January 15 of the year immediately following the year in which the valuation was made.

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