Pursuant to NAC 361.630, unless modified by the County Board of Equalization, the order of appearances must be as follows:
- Assessing authority’s briefing-orientation;
- Petitioner’s presentation;
- Assessing authority’s presentation; and
- Petitioner’s rebuttal.
The Board may ask questions at any time during the hearing. Hearings are scheduled to commence at 9:00am and can run into the evening hours. 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.