| GENERAL PROVISIONS |
| NAC 361.004. Definitions. |
| REGULATIONS OF NEVADA TAX COMMISSION |
| NAC 361.010. Definitions. |
| NAC 361.012. “Actual age” defined. |
| NAC 361.016. “Depreciation” defined. |
| NAC 361.018. “Improvement” defined. |
| EXEMPT PROPERTY |
| Fine Art for Public Display |
| Property Used for Control of Air and Water Pollution |
| Qualified Systems for Heating, Cooling or Provision of Electricity |
| Miscellaneous Provisions |
| ASSESSMENTS BY COUNTY ASSESSORS |
| Determination of Taxable Value of Real Property |
| Real Property Within Common-Interest Community |
| Determination of Taxable Value of Personal Property |
| Miscellaneous Requirements |
| ASSESSMENTS BY NEVADA TAX COMMISSION |
| General Provisions |
| Communications, Electric, Gas Transmission, Pipeline and Railroad Companies |
| Air Transportation Companies Generally |
| Certain Air Transport Companies, Airline Industry Groups, and Unscheduled or Charter Air Carriers |
| Private Car Line Companies |
| Municipal Electric Companies |
| CERTIFICATION OF APPRAISERS |
| NAC 361.535. Definitions. |
| NAC 361.537. “Appraiser” defined. |
| NAC 361.539. “Appraiser’s certificate” defined. |
| NAC 361.541. “Appraiser’s certificate examination” defined. |
| NAC 361.543. “Approved education course” defined. |
| NAC 361.545. “Board” defined. |
| NAC 361.547. “Contact hour” defined. |
| NAC 361.549. “Independent contractor” defined. |
| NAC 361.551. “Personal property appraiser’s certificate” defined. |
| NAC 361.553. “Real property appraiser’s certificate” defined. |
| NAC 361.555. Temporary appraiser’s certificate. |
| NAC 361.557. Appraiser’s certificate. |
| NAC 361.559. Independent contractor’s appraiser’s certificate: Generally. |
| NAC 361.561. Independent contractor’s appraiser’s certificate: Renewal. |
| NAC 361.563. Appraiser’s certificate examination. |
| NAC 361.565. Continuing education: Review and approval of courses; list of approved courses. |
| NAC 361.567. Continuing education: Credit; documentation; waiver of and failure to satisfy requirements. |
| NAC 361.569. Continuing education: Maintenance and availability of records. |
| NAC 361.571. Suspension and reinstatement of appraiser’s certificate. |
| NAC 361.573. Revocation and reinstatement of appraiser’s certificate; reapplication after revocation. |
| NAC 361.575. Appeal of suspension or revocation of appraiser’s certificate. |
| EQUALIZATION OF ASSESSMENTS AMONG THE SEVERAL COUNTIES |
| NAC 361.580. Ratio study. |
| COLLECTION OF TAXES |
| Collection on Certain Vehicles |
| Delinquent Payments |
| Assignment of Tax Liens by County Treasurers |
| PARTIAL ABATEMENT OF TAXES |
| General Abatement, Primary Residential Abatement and Residential Rental Abatement |
| Abatement for Remainder Parcels |
| Improvement to or Change in Actual or Authorized Use of Property |
| Appeal of Determination of Applicability of Certain Abatements |
| Annexation of Real Property to Taxing Entity |
| Abatement for Certain Energy Efficient Structures |
| EQUALIZATION BY COUNTY BOARD OF EQUALIZATION |
| NAC 361.622. Scope; power of county boards to adopt additional requirements. |
| NAC 361.623. List of members of additional panel. |
| NAC 361.624. Duty to equalize within geographic vicinity, whole county; limitation on adjustment of result of cyclic reappraisal. |
| NAC 361.626. Duties of county clerk. |
| NAC 361.627. Consideration of complaints. |
| NAC 361.628. Summary of appraisal data. |
| NAC 361.630. Order of appearances; testimony to be under oath. |
| NAC 361.631. Evidence of market value. |
| NAC 361.632. Consolidation of cases. |
| NAC 361.634. Notices. |
| NAC 361.638. Exhibits; minutes; petition forms. |
| NAC 361.640. Notice of action. |
| NAC 361.6405. Determination of percentage of obsolescence. |
| NAC 361.641. Deduction of percentage of obsolescence when taxable value exceeds cash value. |
| NAC 361.643. Record to support reduction of assessed valuation. |
| NAC 361.645. Appeal of decision to State Board of Equalization: Record of proceedings before county board. |
| EQUALIZATION BY STATE BOARD OF EQUALIZATION |
| NAC 361.650. Definitions. |
| NAC 361.651. “County board” defined. |
| NAC 361.652. “Equalize property valuations” defined. |
| NAC 361.653. “Interested person” defined. |
| NAC 361.654. “Ratio study” defined. |
| NAC 361.655. “Secretary” defined. |
| NAC 361.656. “State Board” defined. |
| NAC 361.657. Scope. |
| NAC 361.658. Adoption by reference of Standard on Ratio Studies; revision of publication after adoption. |
| NAC 361.659. Annual sessions of State Board: Duties of State Board; adjournment. |
| NAC 361.660. Information to be considered by State Board. |
| NAC 361.661. Provision of certain information by county assessor upon request of State Board. |
| NAC 361.662. Ratio studies and other statistical analyses: Performance upon request of and evaluation by State Board. |
| NAC 361.663. Investigation and evaluation by Department of procedures and operation of county assessor. |
| NAC 361.665. Hearing on preliminary finding: Order of State Board; additional hearing following order for reappraisal. |
| NAC 361.666. Hearings: Provision of notice by Department. |
| NAC 361.667. Hearings: Persons required to appear; conduct. |
| NAC 361.668. Order of State Board increasing or decreasing valuation of property: Duties of county assessor and Department. |
| NAC 361.669. Reconsideration of order of State Board. |
| PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION |
| General Provisions |
| Parties to Proceedings |
| Hearings |
| Advisory Opinions |
| ALLOCATION OF REDUCTIONS IN TAX REVENUE RESULTING FROM CERTAIN PARTIAL ABATEMENTS OF TAXES |
| General Provisions |
| Property Located Outside of Redevelopment Area or Tax Increment Area |
| Property Located in Redevelopment Area or Tax Increment Area |
| POSTPONEMENT OF PAYMENT OF TAX |
| NAC 361.851. Claim: Filing; form; contents; accompanying documentation. |
| NAC 361.853. Claim: Action by county treasurer. |
| NAC 361.855. Determination of eligible amount of income. |
| NAC 361.857. Approval of claim for taxes accrued against mobile or manufactured home. |
| NAC 361.859. Approval of claim for taxes accrued against single-family residence owned by trust. |
| NAC 361.861. Determination of amount for and period of postponement. |
| NAC 361.863. Certificate of eligibility: Form; exclusion of certain information. |
| NAC 361.865. Certificate of eligibility: Effects of recordation and filing. |
| NAC 361.867. Statement of amount postponed: Contents. |
| NAC 361.869. Application of payments made before amounts become due. |
| NAC 361.871. Fraudulent claims. |
| ALLODIAL TITLE |
| General Provisions |
| Program |
| Certificate |
| Annual Statement |
| Allodial Title Trust Account |