Nev. Rev. Stat. § 361.365 — Records of hearings of county board of equalization: Format and contents; transmittal to State Board of Equalization; availability to public; duties of complainant who requests transcript

NRS  361.365    Records of hearings of county board of equalization: Format and
contents; transmittal to State Board of Equalization; availability to public;
duties of complainant who requests transcript.
1.  Each county board of equalization
shall, at the expense of the county, cause complete minutes and an audio
recording or transcript to be taken at each hearing. In addition to the
requirements of NRS 241.035 , these
minutes must include the title of all exhibits, papers, reports and other
documentary evidence submitted to the county board of equalization by the
complainant. The clerk of the county board of equalization shall forward the
minutes and audio recordings or transcripts to the Secretary of the State Board
of Equalization. A copy of the minutes or audio recordings must be made
available to a member of the public upon request at no charge pursuant to NRS 241.035 .
2.  If a transcript of any hearing held
before the county board of equalization is requested by the complainant, he or
she shall furnish the reporter, pay for the transcript and deliver a copy of
the transcript to the clerk of the county board of equalization and the
Secretary of the State Board of Equalization upon filing an appeal.

Equalization by State Board of Equalization