Nev. Admin. Code § 361.144 — 361.144

NAC 361.144    Areas of appraisal for cycle of reappraisal. ( NRS 360.090 , 360.250 ,
361.260 )
1.  Each county assessor shall:
(a) Establish geographic boundaries for areas of
appraisal or establish areas by other classifications within which all property
must be reappraised at the same time; and
(b) Establish not later than July 1 of the year
immediately preceding the assessment year, the standards of valuation,
including data on comparable sales, to be used throughout the year’s cycle of
reappraisal.
2.  These areas of appraisal may be changed
to alleviate problems created by growth or other circumstances if the county
assessor shows good cause and receives the approval of the Commission.
[Tax Comm’n, Property Tax Reg. part No. 7, eff. 9-17-80;
A 1-14-82]—(NAC A by R031-03, 8-4-2004)