Section 361.745 - Direct appeal: Consideration of issues, contentions and evidence outside scope of petition1. Except as otherwise provided in this section, in a direct appeal, the State Board will limit its consideration to the issues and contentions set forth in the petition for a hearing before the State Board.2. Issues, contentions and evidence beyond the scope of the petition may be considered by the State Board if: (a) New issues, contentions and evidence are discovered which could not by due diligence have been discovered and presented in the petition; and(b) The issues, contentions and evidence are set forth in an addendum to the petition.3. The addendum to the petition must be submitted in writing to the State Board and each party not less than 15 days before the hearing of the appeal. The addendum must include:(a) A statement reciting the facts, reasons and statutory basis relied upon to support each claim raised in the addendum;(b) All evidence upon which the addendum to the petition is based and which supports the claims therein; and(c) A statement of the relief sought.4. Each party is entitled to respond to any such issue, contention or evidence: (a) In a brief, memorandum or other written document as set forth in NAC 361.703; and(b) Orally, at the hearing.Nev. Admin. Code § 361.745
St. Bd. of Equalization, Practice Rule 34, eff. 10-14-77-NAC A by R018-97, 12-19-97; R029-05, 6-28-2006