Nev. Rev. Stat. § 361.315 — Meetings to establish valuation for purposes of assessment

1.  Except as otherwise provided in
subsection 3, annually, a regular session of the Nevada Tax Commission shall be
held at Carson City, Nevada, beginning on the first Monday in October and
continuing from day to day until the business of the particular session is
completed, at which valuations shall be established by the Nevada Tax
Commission on the several kinds and classes of property mentioned in NRS 361.320 .
2.  The publication in the statutes of the
foregoing time, place and purpose of each regular session of the Nevada Tax
Commission shall be deemed notice of such sessions, or if it so elects the
Nevada Tax Commission may cause published notices of such regular sessions to
be made in the press, or may notify parties in interest by letter or otherwise.
3.  The Nevada Tax Commission may designate
some place other than Carson City, Nevada, for the regular session specified in
subsection 1. If such other place is so designated, notice thereof shall be
given by publication of a notice once a week for 2 consecutive weeks in some
newspaper of general circulation in the county in which such regular session is
to be held.
4.  All sessions are public and any person
is entitled to appear in person or by his or her agent or attorney. Evidence of
valuation which is determined by using appropriate appraisal standards may be
submitted, except as otherwise provided in this chapter. In lieu of an
appearance, the person may file with the Department a written statement
containing his or her claim and any evidence thereon with respect to the
valuation of his or her property or the property of others.