Nevada Administrative Code (Last Updated: January 6, 2015) |
Chapter361 Property Tax |
EQUALIZATION BY COUNTY BOARD OF EQUALIZATION |
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)