NAC361.320. “Indicator of value” defined.

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“Indicator of value” means a conclusion of the worth, expressed in dollars, of a specifically identified item of property (be it a single parcel of land or piece of equipment or an extensive corporate conglomerate) based upon consideration of particular characteristics or attributes of that property. Among the most common indicators of value are those based upon cost, income and comparable sales.

[Tax Comm’n, Property Tax Reg. part No. 15, eff. 10-30-79]

                    
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