Nev. Admin. Code § 361.1218 — 361.1218

NAC 361.1218    Determination of whether sufficient sales of comparable
properties are available. ( NRS
360.090 , 360.250 , 361.227 )    For the
purposes of carrying out the provisions of NAC
361.106 to 361.1315 , inclusive, a
county assessor must determine whether sufficient sales of comparable
properties are available based upon:
1.  The nature and complexity of the subject
property to which the sales are being compared;
2.  The degree of homogeneity of elements of
comparison between the subject property and the comparable properties;
3.  Market conditions; and
4.  The reliability of the information
regarding each sale from which a credible conclusion may be obtained.
(Added to NAC by Tax Comm’n by R039-10, 8-13-2010, eff.
7-1-2012)