Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 360.70 — 360.70
NAC 360.070 Interveners. ( NRS
360.090 , 360.245 )
1. 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.
[Tax Commn, Practice Rule Nos. 48-51, eff. 11-15-77]—(NAC
A by R175-08, 10-15-2010)
Source: official text