NAC361.630. Order of appearances; testimony to be under oath.

     1. Unless modified by the county board of equalization, the order of appearances must be as follows:

     (a) Assessing authority’s briefing-orientation;

     (b) Petitioner’s presentation;

     (c) Assessing authority’s presentation; and

     (d) Petitioner’s rebuttal.

     2. All persons shall testify under oath.

     [St. Bd. of Equalization, Reg. No. 2 § 5, eff. 12-29-75; A and renumbered as Reg. No. 1 § 5, 10-14-77; Reg. No. 2 § 6, eff. 12-29-75; renumbered as Reg. No. 2 § 7, 1-1-77; renumbered as Reg. No. 1 § 7, 10-14-77]