Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.630 — 361.630
NAC 361.630 Order of appearances; testimony to be under oath. ( NRS 361.340 )
1. Unless modified by the county board of
equalization, the order of appearances must be as follows:
(a) Assessing authoritys briefing-orientation;
(b) Petitioners presentation;
(c) Assessing authoritys presentation; and
(d) Petitioners rebuttal.
2. All persons shall testify under oath.
[St. Bd. of Equalization, Reg. No. 2 § 5, eff. 12-29-75;
A and renumbered as Reg. No. 1 § 5, 10-14-77; Reg. No. 2 § 6, eff. 12-29-75;
renumbered as Reg. No. 2 § 7, 1-1-77; renumbered as Reg. No. 1 § 7, 10-14-77]
Source: official text