Nev. Admin. Code § 361.1212 — 361.1212

NAC 361.1212    Use of appropriate units of comparison. ( NRS 360.090 , 360.250 ,
361.227 )    When
comparing sales of properties for the purpose of property valuation, a county assessor
must use units of comparison which conform to the basis upon which those
properties are analyzed and sold in the market.
(Added to NAC by Tax Comm’n by R039-10, 8-13-2010, eff.
7-1-2012)