NAC361.659. Annual sessions of State Board: Duties of State Board; adjournment.

     1. During each annual session of the State Board, the State Board will hold one or more hearings to:

     (a) Review the tax roll of each county, as corrected by the county board;

     (b) Determine whether the property in this State has been assessed uniformly in accordance with the methods of appraisal and at the level of assessment required by law;

     (c) Determine whether the taxable values specified in the tax roll of any county must be increased or decreased to equalize property valuations in this State; and

     (d) Take such additional actions as it deems necessary to carry out the provisions of NRS 361.395.

     2. Subject to the time limitations specified in NRS 361.380, the State Board may adjourn its annual session from time to time until it has completed its duties pursuant to NRS 361.395 for the applicable fiscal year.

     (Added to NAC by St. Bd. of Equalization by R153-09, 4-20-2010, eff. 10-1-2010)