NAC361.799. “Parcel effective assessed value” defined.

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“Parcel effective assessed value” means the amount calculated by dividing the dollar amount of ad valorem taxes levied on a parcel or other taxable unit of property, after taking into account any applicable partial abatement of taxes pursuant to NRS 361.4722, 361.4723 or 361.4724, by the combined overlapping adjusted tax rate applicable to that property.

(Added to NAC by Com. on Local Gov’t Finance by R022-08, 4-17-2008, eff. 7-1-2008)

                    
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