Nev. Admin. Code § 361.622 — 361.622

NAC 361.622    Scope; practice and procedure; power of county boards to adopt
additional requirements. ( NRS
361.340 )
1.   NAC
361.622 to 361.645 , inclusive, are
the minimum requirements governing procedures before each county board of
equalization and elected officers serving that board.
2.  With the prior approval of the State
Board of Equalization, each county board of equalization may:
(a) Require petitioners to attach additional
information to the petition form; and
(b) Adopt more detailed rules of procedure.
3.  The provisions of NAC 361.682 to 361.753 , inclusive, that govern the
practice and procedure in contested cases before the State Board of
Equalization shall, to the extent practicable, be deemed to apply to the
practice and procedure in contested cases before a county board of equalization
except that a petition filed with a county board:
(a) Must include a citation to each section of NRS
that authorizes the county board to hear the appeal; and
(b) Is not required to include the name of the
county board, the hearing or case number or the date the case was heard by the
county board.
[St. Bd. of Equalization, Intro. to Reg. No. 2, eff. 12-29-75;
A 1-1-77; A and renumbered as Intro. to Reg. No. 1, 10-14-77; + Intro. to Reg.
No. 3, eff. 12-29-75; A and renumbered as Intro. to Reg. No. 2, 10-14-77]—(NAC
A 1-6-84; R097-15, 1-27-2017)