Nevada Administrative Code
Chapter 361 - Property Tax
PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION
Hearings
Section 361.708 - Appearance of parties; failure to appear

Universal Citation: NV Admin Code 361.708

Current through December 31, 2024

1. A party may appear in person or by his or her authorized agent. The appearance of a person employed by the party or an affiliate of the party who is acting within the scope of his or her employment shall be deemed the appearance of the party.

2. If the property the valuation of which is the subject of a hearing is owned by more than one person, the appearance of any owner or person employed by any owner or an affiliate of any owner who is acting within the scope of his or her employment shall be deemed the appearance of the party.

3. If a party is a business entity, it may appear by any owner or person employed by any owner or an affiliate of any owner who is acting within the scope of his or her employment or by an authorized agent.

4. At the time and place set for the hearing, if a party fails to appear, the State Board may:

(a) Proceed with the hearing;

(b) Dismiss the proceeding with or without prejudice; or

(c) Recess the hearing for a period to be set by the State Board to enable the party to attend.

St. Bd. of Equalization, Practice Rule 31, eff. 10-14-77-NAC A by R018-97, 12-19-97; R029-05, 6-28-2006; A by R097-15A, eff. 1/27/2017

NRS 361.375 and 361.395

Disclaimer: These regulations may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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