NAC361.144. Areas of appraisal for cycle of reappraisal.

     1. Each county assessor shall:

     (a) Establish geographic boundaries for areas of appraisal or establish areas by other classifications within which all property must be reappraised at the same time; and

     (b) Establish not later than July 1 of the year immediately preceding the assessment year, the standards of valuation, including data on comparable sales, to be used throughout the year’s cycle of reappraisal.

     2. These areas of appraisal may be changed to alleviate problems created by growth or other circumstances if the county assessor shows good cause and receives the approval of the Commission.

     [Tax Comm’n, Property Tax Reg. part No. 7, eff. 9-17-80; A 1-14-82]—(NAC A by R031-03, 8-4-2004)