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Nevada Administrative Code (Last Updated: January 6, 2015) |
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Chapter701A Energy-Related Tax Incentives |
| GREEN BUILDINGS: ELIGIBILITY FOR PARTIAL ABATEMENT OF PROPERTY TAXES |
| NAC 701A.010. Definitions. |
| NAC 701A.020. “Applicable LEED standard” defined. |
| NAC 701A.030. “Building or other structure” defined. |
| NAC 701A.040. “Construction contract” defined. |
| NAC 701A.050. “Director” defined. |
| NAC 701A.060. “Funding” defined. |
| NAC 701A.063. “GG-CIEB” defined. |
| NAC 701A.065. “GG-NC” defined. |
| NAC 701A.067. “Green Globes standard” defined. |
| NAC 701A.070. “LEED” defined. |
| NAC 701A.080. “LEED accredited professional” defined. |
| NAC 701A.090. “LEED-CS” defined. |
| NAC 701A.100. “LEED-EB” defined. |
| NAC 701A.110. “LEED Green Building Rating System” defined. |
| NAC 701A.120. “LEED-NC” defined. |
| NAC 701A.130. “LEED standard” defined. |
| NAC 701A.140. “Local government approval” defined. |
| NAC 701A.150. “Partial tax abatement” defined. |
| NAC 701A.160. “Pre-2007 applicant” defined. |
| NAC 701A.170. “Pre-2007 Green Building Rating System” defined. |
| NAC 701A.180. “Preconstruction contract” defined. |
| NAC 701A.190. “Significant change in the scope of the project” defined. |
| NAC 701A.200. LEED Green Building Rating System: Adoption of certain portions by reference; review and effect of new or updated standards. |
| NAC 701A.210. LEED Green Building Rating System: Exclusions and modifications; use of independent third-party commissioning firm by applicant for partial tax abatement. |
| NAC 701A.213. Green Globes standards: Adoption by reference; review and effect of new or updated standards. |
| NAC 701A.215. Green Globes standards: Exclusions and modifications; use of third-party assessor by applicant for partial tax abatement. |
| NAC 701A.217. Equivalencies between LEED Green Building Rating System and Green Globes standards. |
| NAC 701A.220. Application for partial tax abatement; notification by Director. |
| NAC 701A.225. Fee for review and approval of application. |
| NAC 701A.230. Amendment of application after significant change in scope of project. |
| NAC 701A.240. Submission of required proof or application for extension; issuance and contents of certificate of eligibility or certificate of ineligibility; effective date of abatement. |
| NAC 701A.250. Required proof that building meets requirements of applicable standard; additional required documentation. |
| NAC 701A.280. Duration of partial tax abatement based upon number of points awarded for energy conservation by U.S. Green Building Council or Green Building Initiative. |
| NAC 701A.290. Waiver of requirements by Director. |
| GREEN BUILDINGS: LOCAL ADMINISTRATION OF PARTIAL TAX ABATEMENT |
| NAC 701A.300. Definitions. |
| NAC 701A.303. “Abatement” defined. |
| NAC 701A.307. “Abatement percentage” defined. |
| NAC 701A.310. “Department” defined. |
| NAC 701A.320. “Eligible building or other structure” defined. |
| NAC 701A.350. “Net taxable value” defined. |
| NAC 701A.360. Duties of county tax receiver regarding property that includes eligible building or other structure. |
| NAC 701A.370. Reports by county tax receiver. |
| RENEWABLE ENERGY FACILITIES: PARTIAL ABATEMENT OF TAXES |
| NAC 701A.500. Definitions. |
| NAC 701A.505. “Abatement agreement” defined. |
| NAC 701A.510. “Applicant” defined. |
| NAC 701A.515. “Application” defined. |
| NAC 701A.520. “Facility” defined. |
| NAC 701A.525. “Generating capacity” defined. |
| NAC 701A.530. “Owner” defined. |
| NAC 701A.535. “Partial abatement of taxes” defined. |
| NAC 701A.540. “Project” defined. |
| NAC 701A.545. “Significant change” defined. |
| NAC 701A.550. “Wages” defined. |
| NAC 701A.555. Submission of application. |
| NAC 701A.560. Procedure upon receipt of application; provision of copies to local governments; amended application following substantive change. |
| NAC 701A.565. Confidentiality of application and related information. |
| NAC 701A.570. Fiscal note not to include information determined to be confidential. |
| NAC 701A.575. Approval of application by board of county commissioners; processing of application. |
| NAC 701A.580. Hearing on application; execution of abatement agreement upon determination of eligibility. |
| NAC 701A.585. Parties to hearing; notice of intent to participate. |
| NAC 701A.590. Criteria for determining eligibility for priority of application. |
| NAC 701A.595. Final decision on eligibility; abatement to be prospective only. |
| NAC 701A.600. Reapplication after denial of application. |
| NAC 701A.605. Qualification of tangible property for partial abatement of sales and use taxes. |
| NAC 701A.610. Qualification of real and personal property for partial abatement of property taxes. |
| NAC 701A.615. Duties of applicant: Maintenance of certain records; payment of taxes abated resulting from noncompliance of applicant or other person working on project or facility. |
| NAC 701A.620. Annual compliance report; notice of compliance to certain governmental entities. |
| NAC 701A.625. Determination of ineligibility or noncompliance: Required notices; hearing; on-site inspection; audit. |
| NAC 701A.630. Payment of taxes abated during period of noncompliance of project or facility with abatement agreement. |
| NAC 701A.635. Attestation to documents by owner. |
| NAC 701A.640. Sale, assignment or transfer of interest in project or facility. |
| NAC 701A.645. Director to establish fee; administration of Renewable Energy Account; disbursement of money. |
| NAC 701A.650. Fees: Amounts; payment by applicant; review of amounts by Director; deposit and use. |
| NAC 701A.655. Petition for adoption, filing, amendment or repeal of regulation: Filing; contents; action by Director. |
| NAC 701A.660. Petition for declaratory order or advisory opinion: Filing; contents; action by Director. |