Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.7016 — 361.7016
NAC 361.7016 Consolidation of cases. ( NRS
361.375 )
1. If two or more docketed cases present
substantially the same issues of fact, law or valuation, the State Board may,
on its own motion or upon the request of a party, consolidate the cases for
purposes of a hearing or written decision.
2. The State Board may move to consolidate
cases at any time. A request for consolidation from a party must be filed with
the State Board and served on all other parties not later than 30 days before
the date established for the hearing.
3. A party who objects to the proposed
consolidation of his or her case may request that his or her case be heard
separately. The State Board will not proceed with a consolidated hearing until
after it has ruled on the request for a separate hearing.
(Added to NAC by St. Bd. of Equalization by R029-05,
eff. 6-28-2006)
Source: official text