Section 361.684 - DefinitionsAs used in NAC 361.682 to 361.753, inclusive, and sections 2 to 7, inclusive, unless the context otherwise requires:
1. "Affiliate" means a person, including, without limitation, a business entity, who, directly or indirectly controls, is controlled by or is under common control with another person.2. "Assessor's parcel number" means the number assigned by a county assessor to each piece of real property separately owned as it appears on the county assessment roll.3. "Authorized agent" means a person who is authorized by :(a) A party to represent him or her in a proceeding before the State Board, including, without limitation, an attorney ; or
(b) The owner of any real or personal property placed on a tax roll, or a person employed by the owner or by an affiliate of the owner who is acting within the scope of his or her employment, to file an appeal with the State Board on behalf of the owner.4. "Business entity" includes, without limitation, a sole proprietorship, a corporation, a general partnership, a limited partnership or a limited-liability company.5. "Conclusion of law" means a determination of the law applicable to a finding of fact.6. "Contact person" means a person designated by a party to receive communications concerning a proceeding before the State Board.7. "County board" means a county board of equalization.8. "Day" means a calendar day.9. "Direct appeal" means an appeal from an assessment by a county assessor, the Department or the Commission directly to the State Board without appearing before or requesting relief from a county board. The term includes, without limitation, an appeal authorized in NRS 361.360, 361.403, 361.769, 361A.273 or 362.135or section 1 of Senate Bill No. 78, chapter 229, Statutes of Nevada 2015, at page 1084 (NRS 361.402).
10. "Finding of fact" means a brief statement of the determination of issues of fact supported by evidence in the record or matters officially noticed.11. "Identifying number" means the number assigned to each piece of personal property separately owned as represented by the county assessment rolls.12. "Owner" has the meaning ascribed to it in NRS 361.334, as amended by section 1 of Assembly Bill No. 452, chapter 463, Statutes of Nevada 2015, at page 2689.13. "Party" means a person, government, governmental agency or political subdivision of a government entitled to appear in a proceeding of the State Board. The term includes an intervener.14. "Property" has the meaning ascribed to it in NRS 361.334, as amended by section 1 of Assembly Bill No. 452, chapter 463, Statutes of Nevada 2015, at page 2689.15. "Secretary" means the Secretary of the State Board who is the Executive Director of the Department.16. "Staff" means the staff of the Department. The term includes the Attorney General and the duly appointed deputies of the Attorney General when acting as legal advisers to the Department pursuant to NRS 228.110.17. "State Board" means the State Board of Equalization.Nev. Admin. Code § 361.684
St. Bd. of Equalization, Practice Rules 5, 12 & 13, eff. 10-14-77-NAC A by R018-97, 12-19-97; R029-05, 6-28-2006; A by R097-15A, eff. 1/27/2017