Nevada Administrative Code
Chapter 361 - Property Tax
PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION
Hearings
Section 361.737 - Direct appeal: Rules of evidence; depositions; exchange of names of witnesses and copies of evidence
Current through December 31, 2024
In any hearing of a direct appeal:
1. The hearing will not be conducted according to the technical rules of evidence and procedure as practiced in civil actions. Except as otherwise provided in NAC 361.745 or by a specific statute, any relevant evidence may be admitted, if it is of a type commonly relied upon by reasonable and prudent persons in the conduct of their affairs, regardless of whether the evidence is subject to objection in civil actions.
2. Hearsay evidence, as that term is used in civil actions, may be admitted to supplement or explain other evidence, but it is not sufficient by itself to support findings of fact unless it is admissible over objection in civil actions.
3. The rules of privilege will be applied as they are applied in civil actions.
4. Irrelevant, cumulative and unduly repetitious evidence is not admissible, nor is incompetent evidence, as that term is used in civil trials, with the exception of hearsay evidence as provided in subsection 2.
5. The parties or their counsel may, by written stipulation, agree that certain specified evidence may be admitted, regardless of whether the evidence is otherwise subject to objection.
6. The State Board may:
Unless the State Board otherwise directs, all depositions conducted pursuant to this section must be completed not later than 10 days before the date established for the hearing. A party may file a motion with the State Board asking that depositions be completed earlier or later. The State Board will grant such a motion on a showing of good cause.
7. A party that objects to the admission or exclusion of any piece of evidence must, at the time the party makes his or her objection, briefly state the grounds on which he or she objects.
8. If the State Board sustains an objection to the admission of certain evidence, the party offering the evidence may make an offer of proof for the record. An offer of proof must consist of a statement of the substance of the evidence to which objection has been sustained. An offer of proof must be included in the record.
9. The failure of a party to enter a timely objection to the admission or exclusion of a piece of evidence constitutes a waiver of the party's right to object.
10. Not later than 10 days before the date established for the hearing, a party shall provide all other parties with:
St. Bd. of Equalization, Practice Rules 32 & 39, eff. 10-14-77-NAC A by R018-97, 12-19-97; R029-05, 6-28-2006
NRS 361.375
