Section 360.070 - Interveners1. A person or local government other than the original party to any proceeding who is directly and substantially affected by the proceeding must secure an order from the Commission or the hearing officer granting leave to intervene before being allowed to participate. For the purpose of granting leave to intervene, it is presumed that a county or other local government that receives a copy of a notice of appeal pursuant to subsection 2 of NAC 360.174 and timely files a petition for leave to intervene is directly and substantially affected by the proceeding. The granting of leave to intervene in any matter or proceeding is not a finding or determination of the Commission or the hearing officer that the party will or may be a party aggrieved by any ruling, order or decision of the Commission or the hearing officer for purposes of court review or appeal.2. Petitions for leave to intervene must be in writing and must clearly identify the proceeding in which intervention is sought. The petition must set forth the name and address of the petitioner and contain a clear and concise statement of the direct and substantial interest of the petitioner in the proceeding, stating the manner in which the petitioner will be affected by the proceeding and outlining the matters relied upon by the petitioner as a basis for his or her request to intervene. If affirmative relief is sought, the petition must contain a clear and concise statement of the relief sought and the basis thereof, together with a statement as to the nature and quantity of evidence the petitioner will present if his or her petition is granted.3. Except as otherwise provided in this subsection, petitions for leave to intervene and proof of service of copies thereof on all other parties of record must be filed not less than 21 working days before the commencement of the hearing. The Commission may consider a petition for leave to intervene which is filed less than 21 working days before the commencement of the hearing if: (a) The petition and proof of service of copies thereof on all other parties of record are filed not less than 3 working days before the commencement of the hearing; and(b) The petition states a substantial reason for the delay.4. If a petition for leave to intervene shows a direct and substantial interest in the subject matter of the proceeding or any part thereof and does not unduly broaden the issues, the Commission or the hearing officer may grant leave to intervene or otherwise appear in the proceeding with respect to the matters set out in the intervening petition, subject to such reasonable conditions as may be prescribed.5. If it appears during the course of a proceeding that an intervener has no direct or substantial interest in the proceeding and that the public interest does not require his or her participation therein, the Commission may dismiss the intervener from the proceeding.Nev. Admin. Code § 360.070
Tax Comm'n, Practice Rule Nos. 48-51, eff. 11-15-77-NAC A by R175-08, 10-15-2010