NAC361.580. Ratio study.


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  • Classes of properties sampled by the Department in conducting a ratio study pursuant to NRS 361.333 will be established and divided as the Department deems appropriate or as required by state or federal law. In addition to the criteria which NRS 361.333 specifies to be included in a ratio study, the Department will include the coefficient of dispersion.

     [Tax Comm’n, Property Tax Reg. No. 12, eff. 12-8-76 (see also 1-10-77); A 10-15-81]