NAC361.741. Appeal of decision of county board: Burden of proof; order and length of presentations.

In a hearing concerning an appeal from a decision of a county board:

     1. The petitioner has the burden of proof.

     2. The order and length of presentations will ordinarily be:

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

     (b) A presentation of not more than 15 minutes by the petitioner;

     (c) A presentation of not more than 15 minutes by the respondent; and

     (d) A rebuttal of not more than 5 minutes by the petitioner.

     3. If the State Board allows a party, pursuant to NRS 361.360 and 361.400 and NAC 361.739, to present new evidence, the State Board will extend the length of the party’s presentation by the time required to present the evidence and, in the case of new testimony, for the State Board to question the witness.

     (Added to NAC by St. Bd. of Equalization by R018-97, eff. 12-19-97; A by R029-05, 6-28-2006)