Nev. Admin. Code § 361.741 — 361.741

NAC 361.741    Appeal of decision of county board: Burden of proof; order and
length of presentations. ( NRS
361.375 )    In
a hearing concerning an appeal from a decision of a county board:
1.  The petitioner has the burden of proof.
2.  The order and length of presentations
will ordinarily be:
(a) A brief orientation by the county assessor or
the county assessor’s staff;
(b) A presentation of not more than 15 minutes by
the petitioner;
(c) A presentation of not more than 15 minutes by
the respondent; and
(d) A rebuttal of not more than 5 minutes by the
petitioner.
3.  If the State Board allows a party,
pursuant to NRS 361.360 and 361.400 and NAC 361.739 , to present new evidence, the
State Board will extend the length of the party’s presentation by the time
required to present the evidence and, in the case of new testimony, for the
State Board to question the witness.
(Added to NAC by St. Bd. of Equalization by R018-97,
eff. 12-19-97; A by R029-05, 6-28-2006)