Section 361.739 - Appeal of decision of county board: Introduction of new evidence1. In a hearing of an appeal of a decision of a county board, a party that wishes to introduce evidence that was not submitted to the county board in the first instance must: (a) Satisfy the State Board that the new evidence could not, by due diligence, have been discovered or secured before the final adjournment of the county board; and(b) Submit the evidence in writing to the State Board and all parties of record not less than 7 business days before the hearing on the matter.2. For the purposes of this section: (a) A new summary or extract prepared from evidence that was submitted to a county board in the first instance is not new evidence.(b) The State Board interprets "days" as used in NRS 361.360 to mean calendar days.Nev. Admin. Code § 361.739
Added to NAC by St. Bd. of Equalization by R018-97, eff. 12-19-97; A by R029-05, 6-28-2006NRS 361.360, 361.375, 361.400