NAC361.628. Summary of appraisal data.  


Latest version.
  • Each county assessor shall prepare and submit to the county board of equalization a summary of appraisal data for each property which is the subject of a complaint alleging that taxable value is in excess of full cash value. The summary must:

         1. Include the method used to value the property and the sales price of comparable property which supports the valuation; and

         2. Be accompanied by a map of the area showing the location of the property and all comparable property.

     [St. Bd. of Equalization, Reg. No. 2 § 7, eff. 12-2-75; A and renumbered as Reg. No. 2 § 8, 1-1-77; renumbered as Reg. No. 1 § 8, 10-14-77]—(NAC A 1-6-84)