Nevada Administrative Code (Last Updated: January 6, 2015) |
Chapter361 Property Tax |
ASSESSMENTS BY COUNTY ASSESSORS |
Determination of Taxable Value of Real Property |
NAC361.121. Obtaining and maintaining sufficient data regarding characteristics of property.
Latest version.
- A county assessor shall:
1. Obtain, in accordance with the provisions of section 3 of the Standard on Mass Appraisal of Real Property, as adopted by reference in NAC 361.1177, a sufficient amount of data regarding the characteristics of property to determine the appropriate classification and valuation of property in the county.
2. Maintain the data obtained pursuant to subsection 1 on electronic media.
(Added to NAC by Tax Comm’n by R039-10, 8-13-2010, eff. 7-1-2012)