NAC361.702. Notice of hearing; duties of county assessor or representative of county assessor.

     1. The State Board will give reasonable notice of any hearing held before it to each party or the authorized agent of a party at the address of each of those persons as those addresses appear in the records of the Department.

     2. The State Board will notify the appropriate county assessor of a hearing relating to any property in his or her county or which may have a direct effect upon his or her county. The county assessor or a representative of the county assessor shall:

     (a) Attend any hearing specified in this subsection, unless otherwise directed by the State Board; and

     (b) Make any presentation prescribed by the State Board.

     [St. Bd. of Equalization, Practice Rules 19-21, eff. 10-14-77]—(NAC A 1-6-84; R018-97, 12-19-97; R029-05, 6-28-2006)