Nevada Administrative Code
Chapter 361 - Property Tax
PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION
Hearings
Section 361.739 - Appeal of decision of county board: Introduction of new evidence
Universal Citation: NV Admin Code 361.739
Current through December 31, 2024
1. In a hearing of an appeal of a decision of a county board, a party that wishes to introduce evidence that was not submitted to the county board in the first instance must:
(a) Satisfy the State Board that the new evidence could not, by due diligence, have been discovered or secured before the final adjournment of the county board; and
(b) Submit the evidence in writing to the State Board and all parties of record not less than 7 business days before the hearing on the matter.
2. For the purposes of this section:
(a) A new summary or extract prepared from evidence that was submitted to a county board in the first instance is not new evidence.
(b) The State Board interprets "days" as used in NRS 361.360 to mean calendar days.
Added to NAC by St. Bd. of Equalization by R018-97, eff. 12-19-97; A by R029-05, 6-28-2006
NRS 361.360, 361.375, 361.400
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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