Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.708 — 361.708
NAC 361.708 Appearance of parties; failure to appear. ( NRS 361.375 , 361.395 )
1. A party may appear in person or by his or
her authorized agent. The appearance of a person employed by the party or an
affiliate of the party who is acting within the scope of his or her employment
shall be deemed the appearance of the party.
2. If the property the valuation of which is
the subject of a hearing is owned by more than one person, the appearance of
any owner or person employed by any owner or an affiliate of any owner who is
acting within the scope of his or her employment shall be deemed the appearance
of the party.
3. If a party is a business entity, it may
appear by any owner or person employed by any owner or an affiliate of any
owner who is acting within the scope of his or her employment or by an
authorized agent.
4. At the time and place set for the
hearing, if a party fails to appear, the State Board may:
(a) Proceed with the hearing;
(b) Dismiss the proceeding with or without
prejudice; or
(c) Recess the hearing for a period to be set by
the State Board to enable the party to attend.
[St. Bd. of Equalization, Practice Rule 31, eff. 10-14-77]—(NAC
A by R018-97, 12-19-97; R029-05, 6-28-2006; R097-15, 1-27-2017)
Source: official text