Nev. Admin. Code § 375.300 — 375.300

NAC 375.300    Hearings: Admissibility of evidence; depositions; affidavits. ( NRS 360.090 , 375.015 , 375.320 )
1.  A hearing conducted by a hearing officer
appointed by a county pursuant to NRS
375.320 may not be conducted according to the technical rules of evidence.
Any relevant evidence may be admitted, except where precluded by law, if it is
of a type commonly relied upon by reasonable and prudent persons in the conduct
of their affairs, even though the evidence might be subject to objection in
civil actions.
2.  Hearsay evidence, as that term is used in
civil actions, may be admitted for the purpose of supplementing or explaining
other evidence, but hearsay evidence is not sufficient to support findings of
fact unless it would be admissible over objection in civil actions.
3.  The rules of privilege must be applied by
the hearing officer 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,
even though the evidence would otherwise be subject to objection.
6.  The hearing officer or any party to any
proceeding may 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.
7.  The affidavit of any person may be
admitted into evidence if all the parties stipulate and consent to its
admission.
(Added to NAC by Tax Comm’n by R181-01, eff. 5-13-2002)