Nev. Admin. Code § 361.61066 — 361.61066

NAC 361.61066    Hearing before hearing officer; findings and conclusions of
hearing officer. ( NRS
360.090 , 361.4734 )
1.  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.
(Added to NAC by Tax Comm’n by R011-07, eff. 10-31-2007)