Nevada Administrative Code
Chapter 361 - Property Tax
PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION
Hearings
Section 361.7475 - Petition for reconsideration: Filing and contents; answer; grant or denial

Universal Citation: NV Admin Code 361.7475

Current through December 31, 2024

1. A party who believes that a decision or order of the State Board, or any portion thereof, is:

(a) Unlawful;

(b) Unreasonable; or

(c) Based on findings of fact or conclusions of law that are erroneous, may file a petition for reconsideration. The petition must be filed with the State Board and served on all parties within 15 days after the date of service of the decision or order.

2. A petition for reconsideration must:

(a) Identify with precision each portion of the decision or order that the party alleges is unlawful, unreasonable or erroneous.

(b) Cite with specificity those portions of the record, the statutes or regulations that support the allegations in the petition. The petition must not include additional evidence or request the submission or taking of new evidence.

3. A party may submit an answer in opposition to a petition for reconsideration. The answer must be filed with the State Board and served on all other parties within 5 days after the date of service of the petition for reconsideration. The answer must be limited to the issues raised in the petition for reconsideration.

4. The State Board will grant or deny, in whole or in part, a timely filed petition for reconsideration within 60 days after the date of service of the final decision. If the State Board takes no action within the 60 days, the petition shall be deemed to be denied.

5. Unless otherwise provided by the State Board, the filing of a petition for reconsideration or the granting of such a petition by the State Board does not excuse compliance with or suspend the effectiveness of the challenged decision or order.

6. If the State Board grants a petition for reconsideration, it will reexamine the decision or order and the record with regard to the issues on which it granted reconsideration. After this reexamination, the State Board will issue a modified final order or reaffirm its original order.

7. A modified final decision or order incorporates all portions of the original decision or order not modified. A modified final decision or order, or the original decision or order if reaffirmed, is the final decision of the State Board.

8. For the purposes of NRS 361.420, the date of the issuance of the decision of the State Board denying relief is:

(a) If the State Board grants a petition for reconsideration, the date the State Board issues its modified final decision or order or reaffirms its original decision or order; or

(b) If the State Board denies a petition for reconsideration, the date the petition is denied or deemed to be denied.

Added to NAC by St. Bd. of Equalization by R029-05, eff. 6-28-2006

NRS 361.375, 361.420

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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