Nevada Administrative Code (Last Updated: January 6, 2015) |
Chapter361 Property Tax |
PARTIAL ABATEMENT OF TAXES |
Appeal of Determination of Applicability of Certain Abatements |
NAC361.61068. Proposed order of hearing officer: Written objection; reply to objection; action by Commission.
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1. Except as otherwise provided in this subsection, a party may file a written objection to the proposed order with the Commission within 20 calendar days after receipt of the proposed order. The written objection must state with particularity the issues presented, the points of law or fact which are relied on and the relief requested. The Commission may allow a party, upon good cause shown, to file a written objection with the Commission more than 20 days after receipt of a proposed order.
2. A party who files a written objection shall serve a copy of its objection on all parties.
3. Except as otherwise provided in this subsection, a party may reply to the written objection within 15 days after receipt of the written objection. A reply must be served on all parties. The Executive Director may grant an extension of time for the responding party to reply upon good cause shown.
4. If no party files a written objection with the Commission pursuant to subsection 1, the Commission will place the proposed order on the appropriate agenda for its next scheduled meeting for action by the Commission.
5. If a party files a written objection to the proposed order with the Commission within 20 days after receipt of the proposed order or if the Commission chooses to take any action concerning the review of the proposed order, other than to remand the proposed order to the hearing officer for clarification of the order, the Commission will hold a hearing on the proposed order. The Commission will provide to the parties at least 15 days’ notice of the hearing, unless the parties waive the notice in writing or on the record before the Commission.
(Added to NAC by Tax Comm’n by R011-07, eff. 10-31-2007)