Nevada Administrative Code
Chapter 361 - Property Tax
PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION
Hearings
Section 361.741 - Appeal of decision of county board: Burden of proof; order and length of presentations
Universal Citation: NV Admin Code 361.741
Current through December 31, 2024
In a hearing concerning an appeal from a decision of a county board:
1. The petitioner has the burden of proof.
2. The order and length of presentations will ordinarily be:
(a) A brief orientation by the county assessor or the county assessor's staff;
(b) A presentation of not more than 15 minutes by the petitioner;
(c) A presentation of not more than 15 minutes by the respondent; and
(d) A rebuttal of not more than 5 minutes by the petitioner.
3. If the State Board allows a party, pursuant to NRS 361.360 and 361.400 and NAC 361.739, to present new evidence, the State Board will extend the length of the party's presentation by the time required to present the evidence and, in the case of new testimony, for the State Board to question the witness.
Added to NAC by St. Bd. of Equalization by R018-97, eff. 12-19-97; A by R029-05, 6-28-2006
NRS 361.375
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