Nevada Revised Statutes Section 361.221 - Revenue and Taxation

Certification required; Appraiser’s Certification Board; examinations.

1. A person shall not perform the duties of an appraiser for purposes of the taxation of property as an employee of or as an independent contractor for the State or any of its political subdivisions unless he holds a valid appraiser’s certificate issued by the Department. A person not so certified may collect data but shall not appraise value, and data so collected must be reviewed by a certified appraiser.

2. There is established an Appraiser’s Certification Board consisting of six members, three of whom must be chosen by majority vote of the several county assessors from persons who hold a valid appraiser’s certificate issued by the Department and three of whom must be appointed by the Nevada Tax Commission. This Board shall:

(a) Advise the Department on any matter pertaining to the certification and continuing education of appraisers who are subject to the provisions of this section; and

(b) Perform such other duties as are provided by law.

3. Each member of the Board is entitled to the per diem allowance and travel expenses provided for state officers and employees while attending meetings of the Board.

4. The Department may contract for the development and administration of the appropriate examinations. Except as provided in this subsection, an appraiser’s certificate must be issued to an applicant only if he has passed the appropriate examination. The Department may charge each examinee a reasonable examination fee to recover the cost of the examination. An applicant who has a professional designation or certification recognized by the Board may, with the approval of the Board, be issued an appraiser’s certificate without examination.

Last modified: February 27, 2006