NAC360.612. Administrative hearing: Date of hearing; notice; procedure; notice of findings of fact, conclusions of law and decision; appeal.

     1. A hearing officer shall conduct an administrative hearing after the Department receives a claim filed pursuant to NAC 360.610 to determine ownership of the property to which the claim pertains.

     2. Except as otherwise provided in subsection 3, the hearing officer shall conduct an administrative hearing pursuant to this section within 15 days after the Department receives a claim filed pursuant to NAC 360.610. The hearing officer may continue such a hearing for good cause shown.

     3. An administrative hearing may be conducted pursuant to this section on the date on which the property to which the claim pertains is seized or transmitted to the Department if, on that date:

     (a) The ownership of the property can be established to the satisfaction of the hearing officer with information obtained by the Department; or

     (b) The person who is claiming the ownership interest can provide the information and documentation required by subsection 2 of NAC 360.610.

     4. Except for a hearing held pursuant to subsection 3, notice of an administrative hearing conducted pursuant to this section must be served by mail at least 10 days before the date of the hearing to any person claiming an interest in the property, including, without limitation, the person who transmitted the property to the Department or from whom the property was seized.

     5. Notice of a hearing served pursuant to subsection 4 must specify:

     (a) The purpose of the hearing; and

     (b) The date, time and location of the hearing.

     6. Except as otherwise provided in subsections 4, 7 and 8, a hearing held pursuant to this section must be conducted in accordance with the procedures for a hearing on a petition for redetermination set forth in NAC 360.095 to 360.170, inclusive.

     7. A person who files a claim pursuant to NAC 360.610 has the burden of proof at the hearing held pursuant to this section. The hearing officer shall determine the manner in which evidence will be received.

     8. After a hearing held pursuant to this section, the hearing officer shall prepare written findings of fact, conclusions of law and his or her decision on the issues presented at the hearing. The hearing officer shall serve a copy of his or her findings of fact, conclusions of law and decision upon any person who claims an ownership interest in the property, including, without limitation, the person who transmitted the property to the Department or from whom the property was seized, within 20 days after the date of the hearing.

     9. Within 30 days after service of the copy of the findings of fact, conclusions of law and decision of the hearing officer pursuant to subsection 8, any person to whom the findings of fact, conclusions of law and decision were served may file a notice of appeal with the Commission. An appeal of the decision of a hearing officer must be made in writing and a hearing on the appeal will be conducted in accordance with the applicable rules set forth in NAC 360.175, 360.176 and 360.185.

     (Added to NAC by Tax Comm’n by R046-01, eff. 11-1-2001)—(Substituted in revision for NAC 360.486)