NAC361.6405. Determination of percentage of obsolescence.

Latest version.

The State Board of Equalization will or a county board of equalization shall, in fixing a percentage of obsolescence to be deducted from the taxable value of any improvements subject to its jurisdiction, consider the total value of land and improvements to determine whether taxable value exceeds full cash value.

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

                    
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