Hearing Procedures

Pursuant to NAC 361.630, unless modified by the County Board of Equalization, the order of appearances must be as follows:

  1. Assessing authority’s briefing-orientation;
  2. Petitioner’s presentation;
  3. Assessing authority’s presentation; and
  4. Petitioner’s rebuttal.

The Board may ask questions at any time during the hearing. Hearings are scheduled to commence at 9:00am. Hearings are called based on the petitioners present at the hearing in the order they sign in with the Clerk. Any particular petition on the agenda may be heard at any time during the day and may not be heard in the order it appears on the agenda. Hearings can sometimes run into the evening hours.