NAC361.753. Opinions: Form; contents; issuance; delivery; appeals.


Latest version.
  •      1. Advisory opinions must:

         (a) Be written;

         (b) Include a statement of facts, question, analysis and opinion;

         (c) Be issued by the Secretary within 45 days after filing of the petition unless the Secretary, in writing, orders an extension of time up to a maximum of 60 days after filing; and

         (d) Be delivered to the petitioner in person or by certified mail.

         2. Advisory opinions of the Secretary are appealable to the State Board in the same manner as any other valuation decision.

     [St. Bd. of Equalization, part Practice Rules 49 & 50, eff. 10-14-77]—(NAC A by R029-05, 6-28-2006)