For the purposes of carrying out the provisions of NRS 361.4722, any increase in the assessed valuation of an aircraft from the immediately preceding year as a result of an increase in the taxable value of the aircraft allocated to this State pursuant to subsection 2 of NAC 361.1436 must be excluded from any partial abatement provided pursuant to NRS 361.4722.
Nev. Admin. Code § 361.1438