NAC361.624. Duty to equalize within geographic vicinity, whole county; limitation on adjustment of result of cyclic reappraisal.

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The county board of equalization shall seek to equalize taxable valuation within the geographic vicinity of the subject property, as well as the whole county. Unequal valuations resulting solely from the effect of cyclic reappraisal authorized by law does not justify an adjustment to a valuation.

[St. Bd. of Equalization, Reg. No. 2 part § 9, eff. 12-29-75; A and renumbered as Reg. No. 2 part § 10, 1-1-77; A and renumbered as Reg. No. 1 part § 10, 10-14-77]

                    
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