Section 361.668 - Order of State Board increasing or decreasing valuation of property: Duties of county assessor and DepartmentIf the State Board orders any increase or decrease in the valuation of any property in a county pursuant to NAC 361.665:
1. The county assessor of the county shall, on or before June 30 immediately following the issuance of the order or such a later date as the State Board may require, file with the Department the assessment roll for the county, as adjusted to carry out that order; and2. The Department shall, on or before August 1 immediately following the issuance of the order or such a later date as the State Board may require:(a) Audit the records of the county assessor of the county to the extent necessary to determine whether that order has been carried out; and(b) Report to the State Board its findings concerning whether the county assessor has carried out that order.Nev. Admin. Code § 361.668
Added to NAC by St. Bd. of Equalization by R153-09, 4-20-2010, eff. 10-1-2010