Nev. Admin. Code § 361.12 — 361.12

NAC 361.012    “Actual age” defined. ( NRS
360.090 , 360.250 )    “Actual age” means the
total number of years from the year of the construction of an improvement to
the year of the lien date for the taxes which it affects.
(Added to NAC by Tax Comm’n by R031-03, eff. 8-4-2004)