Section 361.61066 - Hearing before hearing officer; findings and conclusions of hearing officer1. After receipt of a notice of appeal filed in compliance with subsection 2 of NRS 361.4734 and NAC 361.61064, the Commission will assign a hearing officer to hear the appeal.2. The hearing officer shall conduct the hearing in the manner prescribed in NAC 360.100 to 360.155, inclusive.3. Notice of the hearing must be provided in the manner prescribed in NAC 360.095.4. A person who wishes to intervene in a hearing must comply with the provisions set forth in NAC 360.070.5. At any evidentiary hearing, the petitioner and the county assessor or the Department may exercise the rights set forth in NAC 360.080.6. Appearances and representation of the parties must be made in the manner prescribed in NAC 360.085.7. After the close of the evidentiary hearing, the hearing officer shall file with the Commission within 60 calendar days a proposed order that sets forth the findings and conclusions of the hearing officer and the reasons and bases for those findings and conclusions. The proposed order must be served on each party.8. The findings of fact and conclusions of law made by a hearing officer are not required to be included in a stipulated agreement.Nev. Admin. Code § 361.61066
Added to NAC by Tax Comm'n by R011-07, eff. 10-31-2007