Nev. Admin. Code § 360.612 — 360.612

NAC 360.612    Administrative hearing: Date of hearing; notice; procedure;
notice of findings of fact, conclusions of law and decision; appeal. ( NRS 360.090 , 360.535 )
1.  A hearing officer shall conduct an
administrative hearing after the Department receives a claim filed pursuant to NAC 360.610 to determine ownership of the
property to which the claim pertains.
2.  Except as otherwise provided in
subsection 3, the hearing officer shall conduct an administrative hearing
pursuant to this section within 15 days after the Department receives a claim
filed pursuant to NAC 360.610 . The
hearing officer may continue such a hearing for good cause shown.
3.  An administrative hearing may be
conducted pursuant to this section on the date on which the property to which
the claim pertains is seized or transmitted to the Department if, on that date:
(a) The ownership of the property can be
established to the satisfaction of the hearing officer with information
obtained by the Department; or
(b) The person who is claiming the ownership
interest can provide the information and documentation required by subsection 2
of NAC 360.610 .
4.  Except for a hearing held pursuant to
subsection 3, notice of an administrative hearing conducted pursuant to this
section must be served by mail at least 10 days before the date of the hearing
to any person claiming an interest in the property, including, without
limitation, the person who transmitted the property to the Department or from
whom the property was seized.
5.  Notice of a hearing served pursuant to
subsection 4 must specify:
(a) The purpose of the hearing; and
(b) The date, time and location of the hearing.
6.  Except as otherwise provided in
subsections 4, 7 and 8, a hearing held pursuant to this section must be
conducted in accordance with the procedures for a hearing on a petition for
redetermination set forth in NAC 360.095
to 360.170 , inclusive.
7.  A person who files a claim pursuant to NAC 360.610 has the burden of proof at the
hearing held pursuant to this section. The hearing officer shall determine the
manner in which evidence will be received.
8.  After a hearing held pursuant to this
section, the hearing officer shall prepare written findings of fact,
conclusions of law and his or her decision on the issues presented at the
hearing. The hearing officer shall serve a copy of his or her findings of fact,
conclusions of law and decision upon any person who claims an ownership
interest in the property, including, without limitation, the person who
transmitted the property to the Department or from whom the property was
seized, within 20 days after the date of the hearing.
9.  Within 30 days after service of the copy
of the findings of fact, conclusions of law and decision of the hearing officer
pursuant to subsection 8, any person to whom the findings of fact, conclusions
of law and decision were served may file a notice of appeal with the
Commission. An appeal of the decision of a hearing officer must be made in
writing and a hearing on the appeal will be conducted in accordance with the
applicable rules set forth in NAC 360.175 ,
360.176 and 360.185 .
(Added to NAC by Tax Comm’n by R046-01, eff. 11-1-2001)—(Substituted
in revision for NAC 360.486)
DISTRIBUTION OF PROCEEDS OF CERTAIN TAXES TO LOCAL
GOVERNMENT