NAC361.747. Submission of case for decision; decision of State Board; correction of clerical mistake in record.

     1. After the hearing of a contested case, and the receipt by the State Board of all posthearing briefs or the expiration of the time prescribed by the State Board for submitting such briefs, if any, the case shall stand submitted for decision.

     2. In reaching its decision in a contested case, the State Board:

     (a) Will make an independent valuation of the property that is the subject of the appeal. This valuation may be different from any valuation proposed by a party to the appeal.

     (b) May sustain, reverse or modify, in whole or in part, any decision appealed to it.

     (c) If the appeal is brought pursuant to subsection 1 of NRS 361.360, may determine the question of whether real or personal property is exempt from taxation pursuant to any provision of NRS 361.045 to 361.187, inclusive.

     3. The staff shall prepare the State Board’s final decision on the issues presented in the hearing pursuant to the direction and with the approval of the State Board. The draft of each decision must be approved by the Chair of the State Board before being issued.

     4. The State Board’s final decision in a contested case will be written and will include separate findings of fact and conclusions of law based upon substantial evidence or matters officially noticed. After a case stands submitted for decision, the State Board may request proposed findings of fact and conclusions of law from a party.

     5. The Department shall serve a copy of the State Board’s decision upon each party of record, any representative of a party of record and each member of the State Board, in person or by certified mail, within 60 days after the date of the decision.

     6. Except as otherwise provided in this subsection, a clerical mistake in a decision, order or any other part of the record of the State Board may be corrected by the staff on its own initiative or on the motion of a party. If the record of the State Board is before a court pursuant to NRS 361.410 to 361.435, inclusive, a clerical mistake may be corrected only as directed by the court.

     [St. Bd. of Equalization, Practice Rules 41, 42 & part Practice Rule 50, eff. 10-14-77]—(NAC A 1-6-84; R029-05, 6-28-2006)