Nev. Admin. Code § 361.1214

Current through December 12, 2024

Section 361.1214 - Consideration of influence of on-site and off-site enhancements

Since on-site enhancements and off-site enhancements may affect the uses to which a parcel of land is being or may lawfully be put, a county assessor shall consider the influence of on-site enhancements and off-site enhancements when determining the value of the land.

Added to NAC by Tax Comm'n by R039-10, 8-13-2010, eff. 7-1-2012

NRS 360.090, 360.250, 361.227