NAC361A.025. “Assessing authority” defined.  


Latest version.
  • “Assessing authority” means:

         1. The county assessor if the property to be considered is 20 acres or more; or

         2. The Department if the property to be considered is less than 20 acres.

     (Added to NAC by Tax Comm’n by R030-03, eff. 12-4-2003)