Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.692 — 361.692
NAC 361.692 Interveners. ( NRS
361.375 )
1. A person, government, governmental agency
or political subdivision of a government, other than an original party to any
proceeding, who is directly and substantially affected by the proceeding must
secure an order from the Secretary or the State Board granting leave to
intervene before being allowed to participate. For the purposes of review by a
court or an appeal, leave to intervene in any matter or proceeding is not a
finding or determination of the Secretary or the State Board that the party
will or may be a party aggrieved by any ruling, order or decision.
2. A petition for leave to intervene must be
in writing and clearly identify the proceeding in which intervention is sought.
The petition must include all the information required of a petition for a
direct appeal pursuant to NAC 361.7012
and contain a clear and concise statement of the direct and substantial
interest of the intervener in the proceeding, stating the manner in which the
intervener will be affected by the proceeding and outlining the matters relied
upon by him or her as a basis for the petition for leave to intervene. If
affirmative relief is sought, the petition must contain a clear and concise
statement of the relief sought and the basis for that relief, together with a
statement as to the nature and quantity of evidence the intervener will present
if his or her petition is granted.
3. A petition for leave to intervene must be
filed with the Secretary and served on each party of record not less than 15
days before the date set for the commencement of the hearing.
4. If a petition for leave to intervene
shows a direct and substantial interest in the subject matter of the proceeding
or any part of the proceeding and does not unduly broaden the issues, the
Secretary or the State Board may grant leave to intervene or otherwise appear
and participate in the proceeding with respect to the matters set forth in the
petition, subject to any reasonable conditions that may be prescribed.
5. If it appears during the course of a
proceeding that an intervener has no direct or substantial interest in the
proceeding, and that the public interest does not require his or her
participation in the proceeding, the State Board may dismiss the intervener
from the proceeding.
[St. Bd. of Equalization, Practice Rules 43-46, eff. 10-14-77]—(NAC
A by R018-97, 12-19-97; R029-05, 6-28-2006)
Source: official text