NAC361.1075. “Adjustment” defined.

Latest version.

“Adjustment” means a modification of the reported value of a variable, such as sale price or gross income, using a model calibration technique for the purpose of estimating the full cash value of property.

(Added to NAC by Tax Comm’n by R039-10, 8-13-2010, eff. 7-1-2012)

                    
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