Nevada Administrative Code (Last Updated: January 6, 2015) |
Chapter361 Property Tax |
PROCEEDINGS BEFORE STATE BOARD OF EQUALIZATION |
Hearings |
NAC361.703. Briefs, memoranda and other written explanations.
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1. The State Board may, at any time, require a party to submit a brief, memorandum or other written explanation. The State Board will prescribe:
(a) The time for filing;
(b) The number of copies that must be filed with the State Board; and
(c) The parties that must be served, if any.
2. If the State Board does not require submission of a brief, memorandum or other written explanation, a party may submit such a written explanation on his or her own initiative. Unless the State Board otherwise directs, the written explanation must be filed with the State Board and served on the other parties at least 20 days before the date established for the hearing.
3. A party may respond in writing to a brief, memorandum or other written explanation filed by another party. Unless the State Board otherwise directs, the written explanation must be filed with the State Board and served on the other parties not later than 10 days before the date established for the hearing.
4. A party served with a response to a brief, memorandum or other written explanation may reply in writing. Unless the State Board otherwise directs, the written explanation must be filed with the State Board and served on the other parties not later than 3 days after service of the response.
5. A party must not include in or attach to his or her brief, memorandum or other written explanation an exhibit, paper, report or other documentary evidence that is included in the record submitted to the State Board.
6. A brief, memorandum or other written explanation filed with the State Board pursuant to this section may be filed electronically, but the State Board may require a party to file the original document.
7. Unless otherwise provided by the State Board, the Secretary may perform any administrative function of the State Board set forth in this section.
(Added to NAC by St. Bd. of Equalization by R029-05, eff. 6-28-2006)