Nevada Administrative Code (Last Updated: January 6, 2015)

NAC361.537. “Appraiser” defined.

Latest version.

1. “Appraiser” means an employee of or an independent contractor with the State of Nevada or any of its political subdivisions who exercises judgment using his or her skills and knowledge of property appraisal to estimate the value of property for the purpose of taxation.

2. The term does not include a person who only collects data or manipulates computer programs to collect and organize data but does not render an estimate of the value of property.

(Added to NAC by Tax Comm’n by R028-03, eff. 12-4-2003)

                    
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