Nev. Admin. Code § 361.735

Current through December 12, 2024

Section 361.735 - 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.

Nev. Admin. Code § 361.735

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

NRS 361.375