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Nevada Administrative Code (Last Updated: January 6, 2015) |
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Chapter361 Property Tax |
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PARTIAL ABATEMENT OF TAXES |
| General Abatement, Primary Residential Abatement and Residential Rental Abatement |
| NAC 361.601. Definitions. |
| NAC 361.6015. “Abatement percentage” defined. |
| NAC 361.602. “County tax receiver” defined. |
| NAC 361.6025. “General abatement” defined. |
| NAC 361.603. “Primary residence of the owner” defined. |
| NAC 361.6035. “Primary residential abatement” defined. |
| NAC 361.604. “Residential rental abatement” defined. |
| NAC 361.6045. “Single-family residence” defined. |
| NAC 361.605. General responsibilities of Department. |
| NAC 361.6055. General responsibilities of county assessors and county tax receivers. |
| NAC 361.606. Claim for primary residential abatement: Form and contents; execution; action by county assessor; change in ownership or occupation of property. |
| NAC 361.6065. Eligibility of certain property for primary residential abatement; treatment of certain property used for multiple purposes. |
| NAC 361.607. Residential rental abatement: Duties of Department, county assessor and owner of property; filing of claim and affidavit; eligibility of property. |
| NAC 361.6075. General abatement: Taxable unit of centrally assessed property; ineligible property of interstate or intercounty company. |
| NAC 361.608. Calculation of amount of abatement: Applicable amount of tax levy for immediately preceding year and current year. |
| NAC 361.6085. Calculation of amount of abatement: Property which escaped taxation; effect of adjustment to valuation of property to correct certain errors. |
| NAC 361.609. Summary reports of property taxes billed on behalf of each taxing entity. |
| Abatement for Remainder Parcels |
| NAC 361.61002. Definitions. |
| NAC 361.61004. “Abatement percentage” defined. |
| NAC 361.61006. “Agricultural use” defined. |
| NAC 361.61008. “Commercial or industrial use” defined. |
| NAC 361.6101. “Current year” defined. |
| NAC 361.61012. “Institutional use” defined. |
| NAC 361.61014. “New parcel” defined. |
| NAC 361.61016. “New parcel for development” defined. |
| NAC 361.61018. “Open-space use” defined. |
| NAC 361.6102. “Partial abatement” defined. |
| NAC 361.61022. “Prior year” defined. |
| NAC 361.61024. “Recreational use” defined. |
| NAC 361.61026. “Remainder parcel” defined. |
| NAC 361.61028. “Residential use” defined. |
| NAC 361.6103. “Vacant land held for development” defined. |
| NAC 361.61032. Scope and purpose. |
| NAC 361.61034. New parcels: Evaluation; determination of change in use; effect of determination. |
| NAC 361.61036. Calculation of amount of abatement and maximum amount of property taxes. |
| NAC 361.61038. Determination of amount of net property taxes attributable to remainder parcel for prior year; appeal of determination. |
| Improvement to or Change in Actual or Authorized Use of Property |
| NAC 361.6104. Definitions. |
| NAC 361.610405. “Agricultural use” defined. |
| NAC 361.61041. “Commercial use” defined. |
| NAC 361.610415. “Industrial use” defined. |
| NAC 361.61042. “Institutional use” defined. |
| NAC 361.610425. “Mining use” defined. |
| NAC 361.61043. “Multifamily residential use” defined. |
| NAC 361.610435. “On-site improvement” defined. |
| NAC 361.61044. “Open-space use” defined. |
| NAC 361.610445. “Partial abatement” defined. |
| NAC 361.61045. “Recreational use” defined. |
| NAC 361.610455. “Single-family residential use” defined. |
| NAC 361.61046. “Vacant land” defined. |
| NAC 361.610465. Scope and purpose. |
| NAC 361.61047. Determination of improvement to property. |
| NAC 361.610475. Determination of change in actual use. |
| NAC 361.61048. Determination of change in authorized use. |
| NAC 361.610485. Determination of amount of property taxes to be added to tax roll. |
| NAC 361.61049. Notification of determination that will result in exclusion of any taxes from partial abatement. |
| Appeal of Determination of Applicability of Certain Abatements |
| NAC 361.6105. Definitions. |
| NAC 361.61052. “Contact person” defined. |
| NAC 361.61054. “Hearing officer” defined. |
| NAC 361.61056. “Intervener” defined. |
| NAC 361.61058. “Party” defined. |
| NAC 361.6106. “Petitioner” defined. |
| NAC 361.61062. “Staff” defined. |
| NAC 361.61064. Notice of appeal of determination of county assessor or Department. |
| NAC 361.61066. Hearing before hearing officer; findings and conclusions of hearing officer. |
| NAC 361.61068. Proposed order of hearing officer: Written objection; reply to objection; action by Commission. |
| NAC 361.6107. Hearing before Commission: Order of argument. |
| NAC 361.61072. Hearing before Commission: Basis on record before hearing officer; determination that record is inadequate. |
| NAC 361.61074. Hearing before Commission: Action by Commission; issuance of written order. |
| Annexation of Real Property to Taxing Entity |
| NAC 361.6115. Definitions. |
| NAC 361.6117. “Combined overlapping adjusted tax rate” defined. |
| NAC 361.612. “Entity-adjusted parcel tax rate” defined. |
| NAC 361.6123. “Revised tax base” defined. |
| NAC 361.6125. “Taxing entity” defined. |
| NAC 361.6127. “Year of annexation” defined. |
| NAC 361.613. Events constituting annexation. |
| NAC 361.6133. Calculations required after annexation. |
| NAC 361.6135. Duties of tax receiver of county and Department. |
| Abatement for Certain Energy Efficient Structures |
| NAC 361.617. Definitions. |
| NAC 361.6175. “Commission” defined. |
| NAC 361.618. “LEED” defined. |
| NAC 361.6185. “LEED Green Building Rating System” defined; availability of copies. |
| NAC 361.619. Application to Commission; ineligible structures. |
| NAC 361.6195. Consideration of application at meeting of Commission; notice of meeting. |
| NAC 361.620. Grant of abatement by Commission. |