NAC361.466. Development, application of factor for property located in Nevada.

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1. The depreciated cost of the total tangible property of the carrier will be related to the estimate of value for the system for that same property in the form of a percentage. (This estimate of value will be determined by using the three approaches to value divided by the depreciated cost of the total tangible property.)

2. The factor so developed will be applied to that ground property having situs in Nevada.

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

                    
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