Section 361.460 - Reconciliation of indicators of value1. Immediately related to the valuation process is the reconciliation of one or more indicators of value to reach the final estimate of value for the system.2. The analyst will reconcile in writing to the taxpayer the relative significance, applicability and defensibility of the indication of value derived from each approach to arrive at, in the professional judgment of the analyst, the appropriate final estimate of system value for the air transport company.3. The analyst will reconcile in writing to the taxpayer the facts, trends and observations determined in the analysis and review the conclusion and the probable validity and reliability of that conclusion.Nev. Admin. Code § 361.460
Tax Comm'n, Property Tax Reg. part No. 15D, eff. 10-30-79; A 10-15-81-NAC A 10-10-83; 9-30-88