Nev. Admin. Code § 361.622 - Scope; power of county boards to adopt additional requirements

1. NAC 361.622 to 361.645, inclusive, are the minimum requirements governing procedures before each county board of equalization and elected officers serving that board.

2. With the prior approval of the State Board of Equalization, each county board of equalization may:

(a) Require petitioners to attach additional information to the petition form; and

(b) Adopt more detailed rules of procedure.

3. The provisions of NAC 361.682 to 361.753, inclusive, and sections 2 to 7, inclusive that govern the practice and procedure in contested cases before the State Board of Equalization shall, to the extent practicable, be deemed to apply to the practice and procedure in contested cases before a county board of equalization except that a petition filed with a county board:

(a) Must include a citation to each section of NRS that authorizes the county board to hear the appeal; and

(b) Is not required to include the name of the county board, the hearing or case number or the date the case was heard by the county board.

Notes

Nev. Admin. Code § 361.622

St. Bd. of Equalization, Intro. to Reg. No. 2, eff. 12-29-75; A 1-1-77; A and renumbered as Intro. to Reg. No. 1, 10-14-77; + Intro. to Reg. No. 3, eff. 12-29-75; A and renumbered as Intro. to Reg. No. 2, 10-14-77-NAC A 1-6-84; A by R097-15A, eff. 1/27/2017

NRS 361.340