Nev. Admin. Code § 361.737 — 361.737

NAC 361.737    Direct appeal: Rules of evidence; depositions; exchange of names
of witnesses and copies of evidence. ( NRS
361.375 )    In
any hearing of a direct appeal:
1.  The hearing will not be conducted
according to the technical rules of evidence and procedure as practiced in
civil actions. Except as otherwise provided in NAC 361.745 or by a specific statute, any
relevant evidence may be admitted, if it is of a type commonly relied upon by
reasonable and prudent persons in the conduct of their affairs, regardless of
whether the evidence is subject to objection in civil actions.
2.  Hearsay evidence, as that term is used in
civil actions, may be admitted to supplement or explain other evidence, but it
is not sufficient by itself to support findings of fact unless it is admissible
over objection in civil actions.
3.  The rules of privilege will be applied as
they are applied in civil actions.
4.  Irrelevant, cumulative and unduly
repetitious evidence is not admissible, nor is incompetent evidence, as that
term is used in civil trials, with the exception of hearsay evidence as provided
in subsection 2.
5.  The parties or their counsel may, by
written stipulation, agree that certain specified evidence may be admitted,
regardless of whether the evidence is otherwise subject to objection.
6.  The State Board may:
(a) Cause the depositions of witnesses to be taken
in the manner prescribed by law and the rules of the court for depositions in
civil actions.
(b) Upon the motion of a party or the person from
whom the deposition is sought, and upon a showing of good cause, prohibit,
restrict or modify the scope of the deposition.
Ê Unless the
State Board otherwise directs, all depositions conducted pursuant to this
section must be completed not later than 10 days before the date established
for the hearing. A party may file a motion with the State Board asking that
depositions be completed earlier or later. The State Board will grant such a
motion on a showing of good cause.
7.  A party that objects to the admission or
exclusion of any piece of evidence must, at the time the party makes his or her
objection, briefly state the grounds on which he or she objects.
8.  If the State Board sustains an objection
to the admission of certain evidence, the party offering the evidence may make
an offer of proof for the record. An offer of proof must consist of a statement
of the substance of the evidence to which objection has been sustained. An
offer of proof must be included in the record.
9.  The failure of a party to enter a timely
objection to the admission or exclusion of a piece of evidence constitutes a
waiver of the party’s right to object.
10.  Not later than 10 days before the date
established for the hearing, a party shall provide all other parties with:
(a) The names of each witness that the party
expects to call to offer testimony at the hearing.
(b) A copy of each exhibit, paper or other
documentary evidence that the party expects to introduce at the hearing.
[St. Bd. of Equalization, Practice Rules 32 & 39,
eff. 10-14-77]—(NAC A by R018-97, 12-19-97; R029-05, 6-28-2006)