Nev. Admin. Code § 361.645 — 361.645

NAC 361.645    Appeal of decision to State Board of Equalization: Record of
proceedings before county board. ( NRS
361.340 )
1.  Within 15 calendar days after a county
clerk receives notice from the State Board of Equalization that an appeal of a
decision of the county board of equalization has been docketed for a hearing at
the State Board, the county clerk shall:
(a) Prepare a record of the proceedings before the
county board in the decision on appeal, including a general index in a format
prescribed by the State Board of Equalization. The index must clearly identify
each exhibit, paper, report or other documentary, audio or video evidence
included in the record.
(b) Certify the record as complete except as
shortened pursuant to subsection 3.
(c) Transmit the certified record to the State
Board of Equalization.
(d) Serve a copy of the general index on each party
to the appeal.
2.  If a petitioner has delivered a certified
transcript of the hearing before the county board to the county clerk pursuant
to NRS 361.365 , the clerk shall
include a copy of the transcript in the record. The transcript delivered to the
clerk must be prepared by a certified court reporter.
3.  Except as otherwise provided in this
subsection, the record submitted to the State Board of Equalization must be
complete. The record may be shortened:
(a) By written stipulation of all parties to the
appeal; and
(b) By the omission of duplicate copies of any
exhibit, paper, report or other documentary evidence submitted at the hearing
before the county board. The clerk shall include original documents rather than
copies of all documentary evidence, if possible.
(Added to NAC by St. Bd. of Equalization by R029-05,
eff. 6-28-2006)
EQUALIZATION BY STATE BOARD OF EQUALIZATION