NAC361.739. Appeal of decision of county board: Introduction of new evidence.

     1. In a hearing of an appeal of a decision of a county board, a party that wishes to introduce evidence that was not submitted to the county board in the first instance must:

     (a) Satisfy the State Board that the new evidence could not, by due diligence, have been discovered or secured before the final adjournment of the county board; and

     (b) Submit the evidence in writing to the State Board and all parties of record not less than 7 business days before the hearing on the matter.

     2. For the purposes of this section:

     (a) A new summary or extract prepared from evidence that was submitted to a county board in the first instance is not new evidence.

     (b) The State Board interprets “days” as used in NRS 361.360 to mean calendar days.

     (Added to NAC by St. Bd. of Equalization by R018-97, eff. 12-19-97; A by R029-05, 6-28-2006)