Nev. Admin. Code § 361.627 — 361.627

NAC 361.627    Consideration of complaints. ( NRS
361.340 , 361.375 )
1.  A county board of equalization shall hear
each complaint properly brought before it and make an independent determination
of the valuation of the property assessed. The State Board of Equalization will
remand to a county board any complaint which was denied because it was too
complex or based on a method of appraisal required by law or for which evidence
of taxable value was not reviewed.
2.  A county board shall give each petitioner
sufficient time to submit the petitioner’s evidence. No complaint may be denied
solely on the basis of insufficient time in which to hear the evidence.
(Added to NAC by St. Bd. of Equalization, eff. 1-6-84)