NAC361.631. Evidence of market value.

Latest version.

At a hearing before a county board of equalization, the following information may be submitted as evidence of the market value of the property:

     1. The amount derived from the capitalization of fair economic income;

     2. The full cash value of the land plus the depreciated replacement cost of any improvements; and

     3. Prices paid in market transactions for comparable property.

(Added to NAC by St. Bd. of Equalization, eff. 1-6-84)

                    
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