Nev. Admin. Code § 361.667 — 361.667

NAC 361.667    Hearings: Persons required to appear; conduct. ( NRS 361.375 , 361.395 )
1.  The following persons shall appear at
each hearing scheduled pursuant to NAC
361.664 or 361.665 :
(a) The county assessor of each county in which any
of the property that is the subject of the hearing is located or a
representative of the county assessor.
(b) A representative of the county board of each
county in which any of the property that is the subject of the hearing is located.
2.  At each hearing scheduled pursuant to NAC 361.664 or 361.665 :
(a) The State Board will receive testimony under oath
from interested persons.
(b) The county assessor or his or her
representative, the representative of the county board and a representative of
the board of county commissioners of each county in which any of the property
that is the subject of the hearing is located may:
(1) Provide additional information and
analysis in support of or in opposition to any proposed order of the State
Board; and
(2) Show cause why the State Board should not
increase or decrease the valuation, or require a reappraisal, of the pertinent
class or group of properties in the county.
3.  A hearing scheduled pursuant to NAC 361.664 or 361.665 may be held by means of a video
teleconference between two or more locations if the video technology used at
the hearing provides the persons present at each location with the ability to
hear and communicate with the persons present at each other location.
4.  The presiding member of the State Board
may exclude any disruptive person from the hearing room.
(Added to NAC by St. Bd. of Equalization by R153-09, 4-20-2010,
eff. 10-1-2010)