Nevada Administrative Code
Chapter 361 - Property Tax
PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION
Hearings
Section 361.735 - Direct appeal: Burden of proof; receipt of evidence
Universal Citation: NV Admin Code 361.735
Current through December 31, 2024
In any hearing of a direct appeal:
1. The petitioner has the burden of proof.
2. Evidence will ordinarily be received from the parties in the following order:
(a) A brief orientation by the county assessor or the county assessor's staff;
(b) The petitioner;
(c) The respondent;
(d) Interveners;
(e) Rebuttal by the petitioner; and
(f) Rebuttal by the respondent.
3. The Secretary or a person the Secretary has designated shall mark, record and file all exhibits submitted at the hearing.
St. Bd. of Equalization, Practice Rules 33 & 36, eff. 10-14-77-NAC A 1-6-84; R018-97, 12-19-97; R029-05, 6-28-2006
NRS 361.375
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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