1. Except as otherwise provided in this section, at the time that a person files an appeal pursuant to NRS 361.356, 361.357 or 361.360 on behalf of the owner of a property, the person shall provide to the county board of equalization or the State Board of Equalization, as appropriate, written authorization from the owner of the property that authorizes the person to file the appeal concerning the assessment that was made. The written authorization required by this subsection may be signed by:

(a) The owner; or

(b) A person employed by the owner or an affiliate of the owner who is acting within the scope of his or her employment.

2. If a person files the appeal in a timely manner without the written authorization required by subsection 1, the person may provide that written authorization within 48 hours after the last day allowed for filing the appeal.

3. If there is an objection to a written authorization provided pursuant to subsection 1, written notice specifying the grounds for the objection must be given to the person filing the appeal by the assessor:

(a) By certified mail; or

(b) If the person filing the appeal provided his or her electronic mail address on the form on which the appeal was filed, by electronic mail to the electronic mail address provided on that form.

4. If the person filing the appeal submits documentation necessary to cure the objection described in subsection 3 within 5 business days after receipt of the notice, the appeal must be deemed to be filed in a timely manner.

(Added to NRS by 2001, 1540; A 2005, 2658; 2015, 2690)