Nev. Admin. Code § 361.1438 — 361.1438

NAC 361.1438    Certain exclusions from partial abatement of property taxes. ( NRS 360.090 , 360.250 ,
361.4722 )    For the
purposes of carrying out the provisions of NRS 361.4722 , any increase in the
assessed valuation of an aircraft from the immediately preceding year as a
result of an increase in the taxable value of the aircraft allocated to this
State pursuant to subsection 2 of NAC
361.1436 must be excluded from any partial abatement provided pursuant to NRS 361.4722 .
(Added to NAC by Tax Comm’n by R001-20, eff. 1-21-2021)
Miscellaneous Requirements