Nev. Admin. Code § 361.124 — 361.124

NAC 361.124    Determination of actual age of improvement or newly constructed
addition to improvement. ( NRS
360.090 , 360.250 , 361.227 ,
361.229 )    In
determining the actual age of:
1.  An improvement or newly constructed
addition to an existing improvement, the county assessor shall use the actual
year of construction, if it is available, or else an estimated year of
construction.
2.  An improvement that has been constructed
over a period of years, the county assessor shall use the weighted average age of
the improvement.
[Tax Comm’n, Property Tax Reg. part No. 2, eff. 1-14-82]—(NAC
A 10-10-83; R031-03, 8-4-2004)