Nev. Admin. Code § 361.739 — 361.739

NAC 361.739    Appeal of decision of county board: Introduction of new evidence.
( NRS 361.360 , 361.375 ,
361.400 )
1.  In a hearing of an appeal of a decision
of a county board, a party that wishes to introduce evidence that was not
submitted to the county board in the first instance must:
(a) Satisfy the State Board that the new evidence
could not, by due diligence, have been discovered or secured before the final
adjournment of the county board; and
(b) Submit the evidence in writing to the State
Board and all parties of record not less than 7 business days before the
hearing on the matter.
2.  For the purposes of this section:
(a) A new summary or extract prepared from evidence
that was submitted to a county board in the first instance is not new evidence.
(b) The State Board interprets “days” as used in NRS 361.360 to mean calendar days.
(Added to NAC by St. Bd. of Equalization by R018-97,
eff. 12-19-97; A by R029-05, 6-28-2006)