Nev. Admin. Code § 361.735 — 361.735

NAC 361.735    Direct appeal: Burden of proof; receipt of evidence. ( NRS 361.375 )    In any hearing of a direct
appeal:
1.  The petitioner has the burden of proof.
2.  Evidence will ordinarily be received from
the parties in the following order:
(a) A brief orientation by the county assessor or
the county assessor’s staff;
(b) The petitioner;
(c) The respondent;
(d) Interveners;
(e) Rebuttal by the petitioner; and
(f) Rebuttal by the respondent.
3.  The Secretary or a person the Secretary
has designated shall mark, record and file all exhibits submitted at the
hearing.
[St. Bd. of Equalization, Practice Rules 33 & 36,
eff. 10-14-77]—(NAC A 1-6-84; R018-97, 12-19-97; R029-05, 6-28-2006)