NAC361.124. Determination of actual age of improvement or newly constructed addition to improvement.

Latest version.

In determining the actual age of:

1. An improvement or newly constructed addition to an existing improvement, the county assessor shall use the actual year of construction, if it is available, or else an estimated year of construction.

2. An improvement that has been constructed over a period of years, the county assessor shall use the weighted average age of the improvement.

[Tax Comm’n, Property Tax Reg. part No. 2, eff. 1-14-82]—(NAC A 10-10-83; R031-03, 8-4-2004)

                    
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