Nevada Administrative Code
Chapter 361 - Property Tax
EQUALIZATION BY STATE BOARD OF EQUALIZATION
Section 361.667 - Hearings: Persons required to appear; conduct

Universal Citation: NV Admin Code 361.667

Current through December 31, 2024

1. The following persons shall appear at each hearing scheduled pursuant to NAC 361.664 or 361.665:

(a) The county assessor of each county in which any of the property that is the subject of the hearing is located or a representative of the county assessor.

(b) A representative of the county board of each county in which any of the property that is the subject of the hearing is located.

2. At each hearing scheduled pursuant to NAC 361.664 or 361.665:

(a) The State Board will receive testimony under oath from interested persons.

(b) The county assessor or his or her representative, the representative of the county board and a representative of the board of county commissioners of each county in which any of the property that is the subject of the hearing is located may:
(1) Provide additional information and analysis in support of or in opposition to any proposed order of the State Board; and

(2) Show cause why the State Board should not increase or decrease the valuation, or require a reappraisal, of the pertinent class or group of properties in the county.

3. A hearing scheduled pursuant to NAC 361.664 or 361.665 may be held by means of a video teleconference between two or more locations if the video technology used at the hearing provides the persons present at each location with the ability to hear and communicate with the persons present at each other location.

4. The presiding member of the State Board may exclude any disruptive person from the hearing room.

Added to NAC by St. Bd. of Equalization by R153-09, 4-20-2010, eff. 10-1-2010

NRS 361.375, 361.395

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