Nev. Admin. Code § 361.1206 — 361.1206

NAC 361.1206    Land: Regression analysis. ( NRS
360.090 , 360.250 , 361.227 )    When
using regression analysis to derive the value of land, a county assessor must:
1.  Base that analysis on the principle of
contribution to value, pursuant to which the major characteristics of a site
and any improvements must be analyzed to determine how much each component
characteristic contributes to value.
2.  Apply that analysis in accordance with
the requirements of NAC 361.1216 .
(Added to NAC by Tax Comm’n by R039-10, 8-13-2010, eff.
7-1-2012)