NAC361.1155. “Mass appraisal technique” defined.

Latest version.

“Mass appraisal technique” means a procedure for the valuation of a group of properties as of a given date using either a base lot method or comparative unit method.

(Added to NAC by Tax Comm’n by R166-07, eff. 6-17-2008; A by R039-10, 8-13-2010, eff. 7-1-2012)

                    
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