Nev. Admin. Code § 361.745 — 361.745

NAC 361.745    Direct appeal: Consideration of issues, contentions and evidence
outside scope of petition. ( NRS
361.375 )
1.  Except as otherwise provided in this
section, in a direct appeal, the State Board will limit its consideration to
the issues and contentions set forth in the petition for a hearing before the
State Board.
2.  Issues, contentions and evidence beyond
the scope of the petition may be considered by the State Board if:
(a) New issues, contentions and evidence are
discovered which could not by due diligence have been discovered and presented
in the petition; and
(b) The issues, contentions and evidence are set
forth in an addendum to the petition.
3.  The addendum to the petition must be
submitted in writing to the State Board and each party not less than 15 days
before the hearing of the appeal. The addendum must include:
(a) A statement reciting the facts, reasons and
statutory basis relied upon to support each claim raised in the addendum;
(b) All evidence upon which the addendum to the petition
is based and which supports the claims therein; and
(c) A statement of the relief sought.
4.  Each party is entitled to respond to any
such issue, contention or evidence:
(a) In a brief, memorandum or other written
document as set forth in NAC 361.703 ;
and
(b) Orally, at the hearing.
[St. Bd. of Equalization, Practice Rule 34, eff. 10-14-77]—(NAC
A by R018-97, 12-19-97; R029-05, 6-28-2006)