Nev. Admin. Code § 361.107 — 361.107

NAC 361.107    “Abstraction method” defined. ( NRS
360.090 , 360.250 )    “Abstraction method” means
a method of estimating the value of land by subtracting from the sales prices
of improved parcels the full contributory value of all items attributable to
the value of the improvements, thus yielding estimates of the residual or remainder
value of the land.
(Added to NAC by Tax Comm’n by R031-03, eff. 8-4-2004)