Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.7014 — 361.7014
NAC 361.7014 Action upon receipt of petition; case file. ( NRS 361.375 )
1. The State Board will acknowledge the
receipt of each petition in writing.
2. The Secretary shall examine each petition
upon receipt.
3. If the Secretarys examination reveals
that:
(a) The petition is untimely filed; or
(b) It appears that the State Board lacks
jurisdiction to hear the appeal,
Ê the Secretary
shall recommend to the State Board that it order the appeal to be dismissed.
The recommended order must be placed on the consent agenda of the next meeting
of the State Board for which public notice pursuant to NRS 241.020 has not yet been given,
and the Secretary shall notify the petitioner, or the petitioners authorized
agent, of the time and place of the meeting at which the recommended order will
be considered.
4. If the Secretarys examination reveals
that:
(a) The petition is timely filed;
(b) The appeal appears to be within the
jurisdiction of the State Board; and
(c) The petition satisfies the applicable requirements
of NAC 361.701 or 361.7012 ,
Ê the Secretary
shall assign a case number to the appeal, place the appeal on the State Boards
hearing docket and notify the petitioner and respondent that the case has been
docketed for a hearing.
5. The Secretary shall, for each docketed
case:
(a) Establish a case file;
(b) As each petition, exhibit, report, paper,
pleading or other documentary evidence is received, mark it with the case
number and place it in the case file; and
(c) If the appeal is from the final decision of a
county board, notify the county clerk that the case has been docketed for a
hearing and request the transmission of a certified copy of the record as set
forth in NAC 361.645 .
(Added to NAC by St. Bd. of Equalization by R029-05,
eff. 6-28-2006)
Source: official text