NAC361.660. Information to be considered by State Board.

In determining whether the property in this State has been assessed uniformly in accordance with the methods of appraisal and at the level of assessment required by law, the State Board will consider:

     1. The tax roll of each county, as corrected by the county board and filed with the Secretary pursuant to NRS 361.390;

     2. The central assessment roll prepared pursuant to NRS 361.3205;

     3. The results of any relevant ratio study conducted by the Department pursuant to NRS 361.333;

     4. The results of any relevant audit of the work practices of a county assessor performed by the Department pursuant to NRS 361.333 to determine whether a county has adequate procedures to ensure that all property subject to taxation is being assessed in a correct and timely manner;

     5. Any relevant evidence submitted to a county board or the State Board pursuant to NRS 361.355;

     6. Any information provided to the State Board pursuant to NAC 361.661, 361.662 and 361.663; and

     7. Any other information the State Board deems relevant.

     (Added to NAC by St. Bd. of Equalization by R153-09, 4-20-2010, eff. 10-1-2010)