Nevada Administrative Code
Chapter 375 - Taxes on Transfers of Real Property
Section 375.300 - Hearings: Admissibility of evidence; depositions; affidavits

1. A hearing conducted by a hearing officer appointed by a county pursuant to NRS 375.320 may not be conducted according to the technical rules of evidence. Any relevant evidence may be admitted, except where precluded by law, if it is of a type commonly relied upon by reasonable and prudent persons in the conduct of their affairs, even though the evidence might be subject to objection in civil actions.

2. Hearsay evidence, as that term is used in civil actions, may be admitted for the purpose of supplementing or explaining other evidence, but hearsay evidence is not sufficient to support findings of fact unless it would be admissible over objection in civil actions.

3. The rules of privilege must be applied by the hearing officer 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, even though the evidence would otherwise be subject to objection.

6. The hearing officer or any party to any proceeding may cause the depositions of witnesses to be taken in the manner prescribed by law and the rules of the court for depositions in civil actions.

7. The affidavit of any person may be admitted into evidence if all the parties stipulate and consent to its admission.