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Nevada Administrative Code (Last Updated: January 6, 2015) |
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Chapter361 Property Tax |
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ASSESSMENTS BY COUNTY ASSESSORS |
| Determination of Taxable Value of Real Property |
| NAC 361.106. Definitions. |
| NAC 361.107. “Abstraction method” defined. |
| NAC 361.1073. “Accrued depreciation” defined. |
| NAC 361.1075. “Adjustment” defined. |
| NAC 361.109. “Allocation method” defined. |
| NAC 361.1095. “Base lot method” defined. |
| NAC 361.111. “Capitalization of ground rents” defined. |
| NAC 361.1113. “Comparative unit method” defined. |
| NAC 361.1115. “Cost of development method” defined. |
| NAC 361.1117. “Cost of replacement” defined. |
| NAC 361.1125. “Expected absorption period” defined. |
| NAC 361.1127. “Fixture” defined. |
| NAC 361.113. “Improved land” defined. |
| NAC 361.1133. “Improvement” defined. |
| NAC 361.1141. “Land” defined. |
| NAC 361.1145. “Land enhancements” defined. |
| NAC 361.115. “Land residual technique” defined. |
| NAC 361.1155. “Mass appraisal technique” defined. |
| NAC 361.116. “Obsolescence” defined. |
| NAC 361.1163. “Off-site enhancements” defined. |
| NAC 361.1165. “On-site enhancements” defined. |
| NAC 361.1167. “Parcel” defined. |
| NAC 361.117. “Qualified subdivision” defined. |
| NAC 361.1171. “Raw land” defined. |
| NAC 361.11715. “Real property” defined. |
| NAC 361.1172. “Regression analysis” defined. |
| NAC 361.1173. “Single property technique” defined. |
| NAC 361.1174. “Stratify” defined. |
| NAC 361.11745. “Trade fixture” defined. |
| NAC 361.1175. “Units of comparison” defined. |
| NAC 361.1176. “Vacant land” defined. |
| NAC 361.1177. Adoption by reference and availability of certain publications; revision of publications after adoption. |
| NAC 361.1178. Code of categories of land use. |
| NAC 361.1179. Land: Methods for determining full cash value. |
| NAC 361.11795. Land: Sales comparison approach using mass appraisal technique. |
| NAC 361.118. Land: Sales comparison approach using single property technique. |
| NAC 361.1182. Land: General requirements for sales comparison approach. |
| NAC 361.1184. Land: Stratification for purposes of sales comparison approach. |
| NAC 361.1186. Land: Sales data for purposes of sales comparison approach. |
| NAC 361.1188. Land: Adjustments for purposes of sales comparison approach. |
| NAC 361.119. Land: Alternate methods to sales comparison approach. |
| NAC 361.1192. Land: General requirements for use of alternative methods. |
| NAC 361.1194. Land: Abstraction method. |
| NAC 361.1196. Land: Land residual technique. |
| NAC 361.1198. Land: Capitalization of ground rents. |
| NAC 361.1202. Land: Cost of development method. |
| NAC 361.1204. Land: Allocation method. |
| NAC 361.1206. Land: Regression analysis. |
| NAC 361.121. Obtaining and maintaining sufficient data regarding characteristics of property. |
| NAC 361.1212. Use of appropriate units of comparison. |
| NAC 361.1214. Consideration of influence of on-site and off-site enhancements. |
| NAC 361.1216. Development of mass appraisal model to explain or predict market value from real estate data. |
| NAC 361.1218. Determination of whether sufficient sales of comparable properties are available. |
| NAC 361.122. Valuation of improved land. |
| NAC 361.1225. Accrued depreciation: Application; calculation. |
| NAC 361.123. Contaminated property: Definitions. |
| NAC 361.1232. Contaminated property: Burden of proof; documentation required. |
| NAC 361.1234. Contaminated property: Determination of full cash value. |
| NAC 361.1236. Contaminated property: Annual review. |
| NAC 361.124. Determination of actual age of improvement or newly constructed addition to improvement. |
| NAC 361.125. Improvement: Initial taxable value. |
| NAC 361.127. Improvement: Replacement. |
| NAC 361.128. Improvement: Calculation of cost of replacement. |
| NAC 361.1285. Common-interest communities. |
| NAC 361.129. Appraisal of parcel as part of qualified subdivision. |
| NAC 361.1295. Taxable value of land within qualified subdivision. |
| NAC 361.130. Mobile or manufactured home. |
| NAC 361.1305. Billboards. |
| NAC 361.131. Taxable value exceeding full cash value. |
| NAC 361.1315. Adjustment in apportionment for school district. |
| Real Property Within Common-Interest Community |
| NAC 361.133. Definitions. |
| NAC 361.1332. Applicability. |
| NAC 361.1334. Valuation of and assessment of tax on community units and common elements. |
| NAC 361.1336. Allocation of taxable value of common elements to community units. |
| Determination of Taxable Value of Personal Property |
| NAC 361.1345. Definitions. |
| NAC 361.1351. “Acquisition cost” and “original cost” defined. |
| NAC 361.1355. “Costs of installation” defined. |
| NAC 361.1361. “Personal Property Manual” defined. |
| NAC 361.1365. Personal Property Manual: Publication; contents; approval; use. |
| NAC 361.1371. Procedure for determination of taxable value. |
| NAC 361.1375. Determination of expected life, cost-index factors and depreciation. |
| NAC 361.138. Reported acquisition cost for leased equipment. |
| NAC 361.139. Personal property acquired with real property for lump sum; use of other valuation techniques. |
| Miscellaneous Requirements |
| NAC 361.144. Areas of appraisal for cycle of reappraisal. |
| NAC 361.146. Records of reappraisals. |
| NAC 361.150. Report of appraisals by county assessor. |
| NAC 361.151. Statement of valuation of property sold. |
| NAC 361.152. Assessment lists: Contents; distribution. |
| NAC 361.154. Assessment roll filed with Secretary of State Board of Equalization. |
| NAC 361.155. Billing of real property on unsecured roll. |