Nevada Administrative Code
Chapter 361 - Property Tax
PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION
General Provisions
Section 361.682 - Scope; construction; deviation

Universal Citation: NV Admin Code 361.682

Current through December 31, 2024

1. The provisions of NAC 361.682 to 361.753, inclusive:

(a) Govern the practice and procedure in contested cases before the State Board.

(b) Except where inconsistent with the provisions of NAC 361.650 to 361.669, inclusive, apply to proceedings before the State Board to carry out the provisions of NRS 361.395.

(c) Will be liberally construed to secure the just, speedy and economical determination of all issues presented to the State Board.

2. In special cases, where good cause appears, not contrary to statute, deviation from these rules, if stipulated to by all parties of record, will be permitted.

St. Bd. of Equalization, Practice Rules 1, 3 & 4, eff. 10-14-77-NAC A by R018-97, 12-19-97; R029-05, 6-28-2006; R153-09, 4-20-2010, eff. 10-1-2010

NRS 361.375, 361.395

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