Nev. Rev. Stat. § 361.340 — County boards of equalization: Membership; additional panels; clerk; compensation; compliance with regulations; meetings; procedural requirements; attendance of district attorney and assessor

NRS  361.340    County boards of equalization: Membership; additional panels;
clerk; compensation; compliance with regulations; meetings; procedural
requirements; attendance of district attorney and assessor.
1.  Except as otherwise provided in
subsection 2, the board of equalization of each county consists of:
(a) Five members, only two of whom may be elected
public officers, in counties having a population of 15,000 or more; and
(b) Three members, only one of whom may be an
elected public officer, in counties having a population of less than 15,000.
2.  The board of county commissioners may
by resolution provide for an additional panel of like composition to be added
to the board of equalization to serve for a designated fiscal year. The board
of county commissioners may also appoint alternate members to either panel.
3.  A district attorney, county treasurer
or county assessor or any of their deputies or employees may not be appointed
to the county board of equalization.
4.  The chair of the board of county
commissioners shall nominate persons to serve on the county board of
equalization who are sufficiently experienced in business generally to be able
to bring knowledge and sound judgment to the deliberations of the board or who
are elected public officers. The nominees must be appointed upon a majority
vote of the board of county commissioners. The chair of the board of county
commissioners shall designate one of the appointees to serve as chair of the
county board of equalization.
5.  Except as otherwise provided in this
subsection, the term of each member is 4 years and any vacancy must be filled
by appointment for the unexpired term. The term of any elected public officer
expires upon the expiration of the term of his or her elected office.
6.  The county clerk or his or her
designated deputy is the clerk of each panel of the county board of
equalization.
7.  Any member of the county board of
equalization may be removed by the board of county commissioners if, in its
opinion, the member is guilty of malfeasance in office or neglect of duty.
8.  The members of the county board of
equalization are entitled to receive per diem allowance and travel expenses as
provided for state officers and employees. The board of county commissioners of
any county may by resolution provide for compensation to members of the board
of equalization in its county who are not elected public officers as it deems
adequate for time actually spent on the work of the board of equalization. In
no event may the rate of compensation established by a board of county
commissioners exceed $125 per day.
9.  A majority of the members of the county
board of equalization constitutes a quorum, and a majority of the board
determines the action of the board.
10.  A county board of equalization shall
comply with any applicable regulation adopted by the Nevada Tax Commission.
11.  The county board of equalization of
each county shall hold such number of meetings as may be necessary to care for
the business of equalization presented to it. Every appeal to the county board
of equalization must be filed not later than January 15. If January 15 falls on
a Saturday, Sunday or legal holiday, the appeal may be filed on the next
business day. Each county board shall cause to be published, in a newspaper of
general circulation published in that county, a schedule of dates, times and
places of the board meetings at least 5 days before the first meeting. The
county board of equalization shall conclude the business of equalization on or
before the last day of February of each year except as to matters remanded by
the State Board of Equalization. The State Board of Equalization may establish
procedures for the county boards, including setting the period for hearing
appeals and for setting aside time to allow the county board to review and make
final determinations. The district attorney or his or her deputy shall be
present at all meetings of the county board of equalization to explain the law
and the board’s authority.
12.  The county assessor or his or her
deputy shall attend all meetings of each panel of the county board of
equalization.