Nev. Admin. Code § 361.1214 — 361.1214

NAC 361.1214    Consideration of influence of on-site and off-site enhancements. ( NRS 360.090 , 360.250 ,
361.227 )    Since
on-site enhancements and off-site enhancements may affect the uses to which a
parcel of land is being or may lawfully be put, a county assessor shall
consider the influence of on-site enhancements and off-site enhancements when
determining the value of the land.
(Added to NAC by Tax Comm’n by R039-10, 8-13-2010, eff.
7-1-2012)