1. Except as otherwise provided in subsection 3, annually, a regular session of the Nevada Tax Commission shall be held at Carson City, Nevada, beginning on the first Monday in October and continuing from day to day until the business of the particular session is completed, at which valuations shall be established by the Nevada Tax Commission on the several kinds and classes of property mentioned in NRS 361.320.

2. The publication in the statutes of the foregoing time, place and purpose of each regular session of the Nevada Tax Commission shall be deemed notice of such sessions, or if it so elects the Nevada Tax Commission may cause published notices of such regular sessions to be made in the press, or may notify parties in interest by letter or otherwise.

3. The Nevada Tax Commission may designate some place other than Carson City, Nevada, for the regular session specified in subsection 1. If such other place is so designated, notice thereof shall be given by publication of a notice once a week for 2 consecutive weeks in some newspaper of general circulation in the county in which such regular session is to be held.

4. All sessions are public and any person is entitled to appear in person or by his or her agent or attorney. Evidence of valuation which is determined by using appropriate appraisal standards may be submitted, except as otherwise provided in this chapter. In lieu of an appearance, the person may file with the Department 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.

[Part 4:177:1917; A 1929, 341; 1939, 279; 1953, 576] — (NRS A 1969, 95; 1971, 194; 1975, 1657; 1977, 1319)