Nev. Admin. Code § 361.152 — 361.152

NAC 361.152    Assessment lists: Contents; distribution. ( NRS 360.090 , 360.250 ,
361.300 )
1.  The assessment list for a county must
include:
(a) The parcel number of each property;
(b) The name of the owner of each property;
(c) The year of the last reappraisal of each
property at which time the taxable value of the property was determined; and
(d) The assessed value of the land, improvements
and personal property, separately stated.
2.  The county assessor shall submit a copy
of the assessment list to the Department immediately following publication or
delivery to taxpayers pursuant to subsection 3 of NRS 361.300 .
3.  For the purposes of paragraph (a) of
subsection 3 of NRS 361.300 , the
Commission will interpret the term “each taxpayer in the county” as used in
that paragraph to mean each taxpayer who resides in the county. A county
assessor who causes a copy of the assessment list to be delivered to each
taxpayer who resides in the county shall cause a copy of the assessment list to
be delivered to any other taxpayer who owns property in the county if that
taxpayer requests a copy of the assessment list.
[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)