NAC361.735. Direct appeal: Burden of proof; receipt of evidence.

In any hearing of a direct appeal:

     1. The petitioner has the burden of proof.

     2. Evidence will ordinarily be received from the parties in the following order:

     (a) A brief orientation by the county assessor or the county assessor’s staff;

     (b) The petitioner;

     (c) The respondent;

     (d) Interveners;

     (e) Rebuttal by the petitioner; and

     (f) Rebuttal by the respondent.

     3. The Secretary or a person the Secretary has designated shall mark, record and file all exhibits submitted at the hearing.

     [St. Bd. of Equalization, Practice Rules 33 & 36, eff. 10-14-77]—(NAC A 1-6-84; R018-97, 12-19-97; R029-05, 6-28-2006)