NAC361.627. Consideration of complaints.

Latest version.

1. A county board of equalization shall hear each complaint properly brought before it and make an independent determination of the valuation of the property assessed. The State Board of Equalization will remand to a county board any complaint which was denied because it was too complex or based on a method of appraisal required by law or for which evidence of taxable value was not reviewed.

2. A county board shall give each petitioner sufficient time to submit the petitioner’s evidence. No complaint may be denied solely on the basis of insufficient time in which to hear the evidence.

(Added to NAC by St. Bd. of Equalization, eff. 1-6-84)

                    
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