Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.150 — 361.150
NAC 361.150 Report of appraisals by county assessor. ( NRS 360.090 , 360.250 ,
361.260 ) Each
county assessor shall file with the Department on or before April 1 of each
year a report which includes:
1. A statement of the appraisals
accomplished in the previous year beginning January 1 and ending December 15,
including:
(a) The total number of parcels that were
reappraised;
(b) The total number of parcels with newly
constructed improvements to realty, not including additions to existing
improvements and newly subdivided parcels that were appraised;
(c) The total number of all taxable parcels in the
county; and
(d) The areas of the county that were reappraised.
2. A statement of what the county assessor
proposes to appraise in the following year, including:
(a) An estimate of the percentage of all parcels in
the county that the proposed reappraisals represent; and
(b) The areas of the county that the county
assessor proposes to reappraise.
3. A list of the areas of appraisal,
encompassing all property in the county, which were used in the prior 5-year
cycle of reappraisal and a statement of the areas which were appraised in each
year of that cycle.
[Tax Commn, Property Tax Reg. part No. 7, eff. 9-17-80;
A 1-14-82]—(NAC A 10-10-83)
Source: official text