1. If the
State Board, after considering the information described in NAC
361.660, makes
a preliminary finding that any class or group of properties in this State was
not assessed uniformly in accordance with the methods of appraisal and at the
level of assessment required by law, the State Board will:
(a) Schedule a hearing concerning that
preliminary finding on a date which is not less than 10 business days after the
notice of the hearing is mailed pursuant to paragraph (b).
(b) Require the Department to send by
registered or certified mail a notice of the hearing to the county clerk,
county assessor, district attorney and chair of the county board of each county
in which any of the property is located. A legal representative of the county
may waive the receipt of such notice.
(c) Require the Secretary to provide a copy
of the notice of the hearing to the Commission and to the board of county
commissioners of each county in which any of the property is located.
2. The notice of the hearing must
state:
(a) The date, time and location of the
hearing;
(b) The information on
which the State Board relied to make its preliminary finding that the class or
group of properties was not assessed uniformly in accordance with the methods
of appraisal and at the level of assessment required by law; and
(c) The proposed order of the State Board.
3.The Department shall include with each notice provided pursuant to
paragraph (b) of subsection 1, and upon the request of any interested person,
provide to that person, a copy of any analysis or other information considered
by the State Board in making its preliminary finding that the class or group of
properties was not assessed uniformly in accordance with the methods of
appraisal and at the level of assessment required by law.
Notes
Nev. Admin. Code §
361.664
Added to NAC by St. Bd. of
Equalization by R153-09, 4-20-2010, eff.
10-1-2010
