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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 NEVADA TAX COMMISSION |
| General Provisions |
| NAC 361.200. Definitions. |
| NAC 361.202. “Accelerated amortization” defined. |
| NAC 361.203. “Accelerated cost recovery system” defined. |
| NAC 361.204. “Accelerated depreciation” defined. |
| NAC 361.206. “Accrual accounting” defined. |
| NAC 361.208. “Accrued depreciation” defined. |
| NAC 361.210. “Advance payments for gas” defined. |
| NAC 361.212. “Allocation to states” defined. |
| NAC 361.214. “Allowance for funds used during construction” defined. |
| NAC 361.216. “Amortization” defined. |
| NAC 361.218. “Annuity” defined. |
| NAC 361.220. “Antipollution controls” defined. |
| NAC 361.222. “Apportionment to intrastate jurisdiction” defined. |
| NAC 361.224. “Assessment ratio” defined. |
| NAC 361.226. “Band-of-investment” defined. |
| NAC 361.228. “Bond discount” defined. |
| NAC 361.230. “Bond premium” defined. |
| NAC 361.232. “Bond rating” defined. |
| NAC 361.234. “Book depreciation” defined. |
| NAC 361.236. “Book value,” “net book” defined. |
| NAC 361.238. “Capital structure” defined. |
| NAC 361.240. “Capitalization process” defined. |
| NAC 361.242. “Capitalization rate” defined. |
| NAC 361.244. “Cash accounting” defined. |
| NAC 361.246. “Cash equivalent” defined. |
| NAC 361.248. “Cash flow,” “net cash flow” or “after-tax cash flow” defined. |
| NAC 361.250. “Cash flow, before-tax” defined. |
| NAC 361.252. “Certificate of convenience and necessity” defined. |
| NAC 361.254. “Common carrier” defined. |
| NAC 361.256. “Compound interest and annuity tables” defined. |
| NAC 361.258. “Construction work in progress” defined. |
| NAC 361.260. “Contribution in aid of construction” defined. |
| NAC 361.262. “Debt” defined. |
| NAC 361.264. “Deferred federal income taxes” defined. |
| NAC 361.266. “Depreciation” defined. |
| NAC 361.268. “Discount rate” defined. |
| NAC 361.270. “Earnings-price ratio” defined. |
| NAC 361.272. “Economic life” defined. |
| NAC 361.274. “Economic rent” defined. |
| NAC 361.276. “Effective rate of interest” defined. |
| NAC 361.278. “Equity” defined. |
| NAC 361.280. “Expense” defined. |
| NAC 361.282. “Fair market value” defined. |
| NAC 361.284. “Fair return” defined. |
| NAC 361.285. “Final reconciliation” defined. |
| NAC 361.286. “Fixed expenses” defined. |
| NAC 361.288. “Flow-through accounting” defined. |
| NAC 361.290. “Form P report” defined. |
| NAC 361.292. “Form 2 report” defined. |
| NAC 361.294. “Form 10-K report” defined. |
| NAC 361.296. “Forms R-1 and R-2” defined. |
| NAC 361.298. “Fractional appraisal” defined. |
| NAC 361.300. “Full cash value” defined. |
| NAC 361.302. “Functional depreciation” defined. |
| NAC 361.304. “Generally accepted accounting principles” defined. |
| NAC 361.306. “Gross addition” defined. |
| NAC 361.308. “Gross income” defined; synonymous with “gross earnings.” |
| NAC 361.310. “Historical cost” defined; synonymous with “original cost.” |
| NAC 361.312. “Imbedded debt cost” defined. |
| NAC 361.314. “Inch equivalent” defined. |
| NAC 361.316. “Income” defined. |
| NAC 361.318. “Income approach to value” defined. |
| NAC 361.320. “Indicator of value” defined. |
| NAC 361.322. “Interest rate” defined. |
| NAC 361.324. “Interperiod allocation” defined. |
| NAC 361.326. “Investment tax credit” defined. |
| NAC 361.328. “Inwood factor or method” defined. |
| NAC 361.330. “Liberalized depreciation” defined. |
| NAC 361.332. “Load factor” defined. |
| NAC 361.334. “Main track” defined. |
| NAC 361.336. “Market value” defined. |
| NAC 361.338. “Net additions” defined. |
| NAC 361.340. “Net operating income” defined. |
| NAC 361.342. “Normalization accounting” defined. |
| NAC 361.344. “Obsolescence” defined. |
| NAC 361.346. “Operating expenses” defined. |
| NAC 361.348. “Operating revenue” defined; synonymous with “net revenue.” |
| NAC 361.350. “Original cost” defined. |
| NAC 361.352. “Possessory interest” defined. |
| NAC 361.354. “Prepayments for gas” defined. |
| NAC 361.356. “Present worth” defined; synonymous with “present value.” |
| NAC 361.358. “Price-earnings ratio” defined. |
| NAC 361.360. “Rate base” defined. |
| NAC 361.362. “Rate of capitalization” defined. |
| NAC 361.364. “Rate of performance” defined. |
| NAC 361.366. “Rate of return” defined. |
| NAC 361.368. “Recapture” defined. |
| NAC 361.370. “Remaining economic life” defined. |
| NAC 361.372. “Replacement cost” defined. |
| NAC 361.374. “Reproduction cost” defined. |
| NAC 361.376. “Reserve life” defined. |
| NAC 361.378. “Retirement depreciation” defined. |
| NAC 361.380. “Return on equity” defined. |
| NAC 361.382. “Revenue” defined. |
| NAC 361.384. “Risk” defined. |
| NAC 361.386. “Sinking fund” defined. |
| NAC 361.387. “Statistical median” defined. |
| NAC 361.388. “Straight-line depreciation” defined. |
| NAC 361.390. “Summation method of valuation” defined. |
| NAC 361.392. “System” defined. |
| NAC 361.394. “Tariff” defined. |
| NAC 361.396. “Taxable value” defined. |
| NAC 361.398. “Times interest earned” defined. |
| NAC 361.400. “Uniform system of accounts” defined. |
| NAC 361.402. “Unitary method of valuation” defined. |
| NAC 361.404. “Variable expenses” defined. |
| NAC 361.406. “Yield to maturity” defined. |
| NAC 361.408. Indicators of value: Cost approach; income approach; market or stock and debt approach; reconciliation. |
| NAC 361.410. Use of unit rule of valuation. |
| NAC 361.411. Reports of construction work in progress. |
| Communications, Electric, Gas Transmission, Pipeline and Railroad Companies |
| NAC 361.421. Cost approach indicator of value: Determination. |
| NAC 361.4215. Cost approach indicator of value: Optional cost information. |
| NAC 361.423. Income approach indicator of value: Formula for determination. |
| NAC 361.425. Income approach indicator of value: Capitalization rate. |
| NAC 361.427. Stock and debt approach indicator of value. |
| NAC 361.429. Reconciliation of indicators of value. |
| NAC 361.431. Allocation of value of interstate and intercounty properties. |
| NAC 361.433. Deductions from taxable value. |
| Air Transportation Companies Generally |
| NAC 361.451. Applicability. |
| NAC 361.452. Cost approach indicator of value. |
| NAC 361.454. Income approach indicator of value: Formula for determination. |
| NAC 361.456. Income approach indicator of value: Capitalization rate. |
| NAC 361.460. Reconciliation of indicators of value. |
| NAC 361.462. Deduction of depreciated cost of nonallocable flight equipment. |
| NAC 361.464. Allocation of value of interstate companies. |
| NAC 361.466. Development, application of factor for property located in Nevada. |
| NAC 361.468. Addition of property located in Nevada. |
| Certain Air Transport Companies, Airline Industry Groups, and Unscheduled or Charter Air Carriers |
| NAC 361.4685. Applicability. |
| NAC 361.469. Formula for assessment. |
| NAC 361.4695. Property located in Nevada. |
| Private Car Line Companies |
| NAC 361.506. Formula for assessment. |
| Municipal Electric Companies |
| NAC 361.508. Valuation. |