NAC361.645. Appeal of decision to State Board of Equalization: Record of proceedings before county board.

     1. Within 15 calendar days after a county clerk receives notice from the State Board of Equalization that an appeal of a decision of the county board of equalization has been docketed for a hearing at the State Board, the county clerk shall:

     (a) Prepare a record of the proceedings before the county board in the decision on appeal, including a general index in a format prescribed by the State Board of Equalization. The index must clearly identify each exhibit, paper, report or other documentary, audio or video evidence included in the record.

     (b) Certify the record as complete except as shortened pursuant to subsection 3.

     (c) Transmit the certified record to the State Board of Equalization.

     (d) Serve a copy of the general index on each party to the appeal.

     2. If a petitioner has delivered a certified transcript of the hearing before the county board to the county clerk pursuant to NRS 361.365, the clerk shall include a copy of the transcript in the record. The transcript delivered to the clerk must be prepared by a certified court reporter.

     3. Except as otherwise provided in this subsection, the record submitted to the State Board of Equalization must be complete. The record may be shortened:

     (a) By written stipulation of all parties to the appeal; and

     (b) By the omission of duplicate copies of any exhibit, paper, report or other documentary evidence submitted at the hearing before the county board. The clerk shall include original documents rather than copies of all documentary evidence, if possible.

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