Nevada Administrative Code
Chapter 361 - Property Tax
EQUALIZATION BY COUNTY BOARD OF EQUALIZATION
Section 361.638 - Exhibits; minutes; petition forms
Current through December 31, 2024
Each county clerk shall:
1. Mark, record and file all exhibits submitted to the county board of equalization. A list of exhibits must be included on each petition at the place designated therefor.
2. Prepare complete minutes of each hearing, including any action taken by the board and the specific reasons for that action.
3. Complete each petition form to reflect the action taken by the board and the specific reasons for that action.
4. Submit petitions, exhibits, minutes, certificates of mailing and other material deemed pertinent by the county board of equalization to the Secretary of the State Board of Equalization no later than the fourth Monday in February.
St. Bd. of Equalization, Reg. No. 3 §§ 5-7 & 9, eff. 12-29-75; A and renumbered as Reg. No. 3 §§ 4-6 & 8, 1-1-77; renumbered as Reg. No. 2 §§ 4-6 & 8, 10-14-77-NAC A 1-6-84
NRS 361.340, 361.365
REVISER'S NOTE.
NRS 361.340, on which the date in subsection 4 depends, was amended twice in that respect between 1977 and the time when NAC 361.638 was originally codified: See Stats. 1979 at page 1 and Stats. 1981 at page 795. The date in subsection 4 was changed by the reviser to accommodate the later of these amendments and NRS 361.380.
