NAC361.150. Report of appraisals by county assessor.

Each county assessor shall file with the Department on or before April 1 of each year a report which includes:

     1. A statement of the appraisals accomplished in the previous year beginning January 1 and ending December 15, including:

     (a) The total number of parcels that were reappraised;

     (b) The total number of parcels with newly constructed improvements to realty, not including additions to existing improvements and newly subdivided parcels that were appraised;

     (c) The total number of all taxable parcels in the county; and

     (d) The areas of the county that were reappraised.

     2. A statement of what the county assessor proposes to appraise in the following year, including:

     (a) An estimate of the percentage of all parcels in the county that the proposed reappraisals represent; and

     (b) The areas of the county that the county assessor proposes to reappraise.

     3. A list of the areas of appraisal, encompassing all property in the county, which were used in the prior 5-year cycle of reappraisal and a statement of the areas which were appraised in each year of that cycle.

     [Tax Comm’n, Property Tax Reg. part No. 7, eff. 9-17-80; A 1-14-82]—(NAC A 10-10-83)