Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.638 — 361.638
NAC 361.638 Exhibits; minutes; petition forms. ( NRS 361.340 , 361.365 ) Each
county clerk shall:
1. Mark, record and file all exhibits
submitted to the county board of equalization. A list of exhibits must be
included on each petition at the place designated therefor.
2. Prepare complete minutes of each hearing,
including any action taken by the board and the specific reasons for that
action.
3. Complete each petition form to reflect
the action taken by the board and the specific reasons for that action.
4. Submit petitions, exhibits, minutes,
certificates of mailing and other material deemed pertinent by the county board
of equalization to the Secretary of the State Board of Equalization no later
than the fourth Monday in February.
[St. Bd. of Equalization, Reg. No. 3 §§ 5-7 & 9,
eff. 12-29-75; A and renumbered as Reg. No. 3 §§ 4-6 & 8, 1-1-77;
renumbered as Reg. No. 2 §§ 4-6 & 8, 10-14-77]—(NAC A 1-6-84)
REVISERS NOTE.
NRS 361.340 ,
on which the date in subsection 4 depends, was amended twice in that respect
between 1977 and the time when NAC 361.638
was originally codified: See Stats. 1979 at page 1 and Stats. 1981 at page 795.
The date in subsection 4 was changed by the reviser to accommodate the later of
these amendments and NRS 361.380 .
Source: official text