Nevada Revised Statutes

Nev. Rev. Stat. § 361.385 (2026)

Public sessions; persons may appear by attorney or file statements

✓ current as of July 2026

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NRS 361.385 Public sessions; persons may appear by attorney or file statements.

1. All sessions shall be public and any person is entitled to appear in person or by his or her agent or attorney. Evidence may be submitted, except as otherwise provided in this chapter. In lieu of an appearance, the person may file with the State Board of Equalization a written statement containing his or her claim and any evidence thereon with respect to the valuation of his or her property or the property of others.

2. Nothing contained in this section relieves such claimant or any board, commission or officer from complying with all the requirements of law relative to the manner and form of appealing from the action of county boards of equalization, and submitting such proof as may be required by the State Board of Equalization.

[Part 4:177:1917; A 1929, 341; 1939, 279; 1953, 576]—(NRS A 1975, 1667)

Notes of Decisions

Cited in 1 case, 2010–2010 · leading case: Marvin v. Fitch, 232 P.3d 425 (Nev. 2010).

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Marvin v. Fitch, 232 P.3d 425 (Nev. 2010). · cites it 2× “395(1); NRS 361.385(1). Evaluating the necessity of equalization, State Board members have the ability to issue subpoenas and require witness testimony, NAC 361.”

— Nev. Rev. Stat. § 361.385(1) — 1 case

Marvin v. Fitch, 232 P.3d 425 (Nev. 2010). “395(1); NRS 361.385(1). Evaluating the necessity of equalization, State Board members have the ability to issue subpoenas and require witness testimony, NAC 361.”

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