NAC361.610465. Scope and purpose.

Latest version.

The provisions of NAC 361.6104 to 361.61049, inclusive:

1. Except as otherwise provided in subsection 2, set forth the methodology required to carry out the provisions of NRS 361.4722, 361.4723 and 361.4724 in determining the amount of any property taxes to be excluded from each partial abatement and added to the tax roll for the current fiscal year attributable to any incremental increase in the assessed value of any property from the immediately preceding fiscal year as a result of any improvement to or change in the actual or authorized use of the property.

2. Do not apply to any property of an interstate or intercounty nature regarding which the Commission establishes the valuation thereof for assessment purposes pursuant to subsection 1 of NRS 361.320 or NRS 361.321.

(Added to NAC by Tax Comm’n by R109-08, eff. 12-17-2008)

                    
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