Nevada § 361.340 - County boards of equalization: Membership; additional panels; clerk; compensation; compliance with regulations; meetings; procedural requirements; attendance of district attorney and assessor

§ 361.340. County boards of equalization: Membership; additional panels; clerk; compensation; compliance with regulations; meetings; procedural requirements; attendance of district attorney and assessor

1. Except as otherwise provided in subsection 2, the board of equalization of each

county consists of: (a) Five members, only two of whom may be elected public officers, in counties having

a population of 15,000 or more; and (b) Three members, only one of whom may be an elected public officer, in counties

having a population of less than 15,000. 2. The board of county commissioners may by resolution provide for an additional panel

of like composition to be added to the board of equalization to serve for a designated

fiscal year. The board of county commissioners may also appoint alternate members to either panel. 3. A district attorney, county treasurer or county assessor or any of their deputies

or employees may not be appointed to the county board of equalization. 4. The chair of the board of county commissioners shall nominate persons to serve

on the county board of equalization who are sufficiently experienced in business generally

to be able to bring knowledge and sound judgment to the deliberations of the board

or who are elected public officers. The nominees must be appointed upon a majority vote of the board of county commissioners. The chair of the board of county commissioners shall designate one of the appointees

to serve as chair of the county board of equalization. 5. Except as otherwise provided in this subsection, the term of each member is 4 years

and any vacancy must be filled by appointment for the unexpired term. The term of any elected public officer expires upon the expiration of the term of

his or her elected office. 6. The county clerk or his or her designated deputy is the clerk of each panel of

the county board of equalization. 7. Any member of the county board of equalization may be removed by the board of county

commissioners if, in its opinion, the member is guilty of malfeasance in office or

neglect of duty. 8. The members of the county board of equalization are entitled to receive per diem

allowance and travel expenses as provided for state officers and employees. The board of county commissioners of any county may by resolution provide for compensation

to members of the board of equalization in its county who are not elected public officers

as it deems adequate for time actually spent on the work of the board of equalization. In no event may the rate of compensation established by a board of county commissioners

exceed $125 per day. 9. A majority of the members of the county board of equalization constitutes a quorum,

and a majority of the board determines the action of the board. 10. A county board of equalization shall comply with any applicable regulation adopted

by the Nevada Tax Commission. 11. The county board of equalization of each county shall hold such number of meetings

as may be necessary to care for the business of equalization presented to it. Every appeal to the county board of equalization must be filed not later than January

15. If January 15 falls on a Saturday, Sunday or legal holiday, the appeal may be filed

on the next business day. Each county board shall cause to be published, in a newspaper of general circulation

published in that county, a schedule of dates, times and places of the board meetings

at least 5 days before the first meeting. The county board of equalization shall conclude the business of equalization on

or before the last day of February of each year except as to matters remanded by the

State Board of Equalization. The State Board of Equalization may establish procedures for the county boards,

including setting the period for hearing appeals and for setting aside time to allow

the county board to review and make final determinations. The district attorney or his or her deputy shall be present at all meetings of the

county board of equalization to explain the law and the board's authority. 12. The county assessor or his or her deputy shall attend all meetings of each panel

of the county board of equalization.