Nev. Admin. Code § 361.124

Current through June 11, 2024
Section 361.124 - Determination of actual age of improvement or newly constructed addition to improvement

In determining the actual age of:

1. An improvement or newly constructed addition to an existing improvement, the county assessor shall use the actual year of construction, if it is available, or else an estimated year of construction.
2. An improvement that has been constructed over a period of years, the county assessor shall use the weighted average age of the improvement.

Nev. Admin. Code § 361.124

Tax Comm'n, Property Tax Reg. part No. 2, eff. 1-14-82-NAC A 10-10-83; R031-03, 8-4-2004

NRS 360.090, 360.250, 361.227, 361.229