Nev. Admin. Code § 361.154 — 361.154

NAC 361.154    Assessment roll filed with Secretary of State Board of
Equalization. ( NRS
360.090 , 360.250 , 361.390 )
1.  The assessment roll filed with the
Secretary of the State Board of Equalization must include:
(a) The parcel number of each property;
(b) The name of the owner of each property;
(c) A category of land use for each property, as
prescribed by the Department pursuant to NAC
361.1178 , designating the current actual or authorized use of the property;
(d) The year of the last physical reappraisal of
each property at which time the taxable value of the property was determined;
and
(e) The assessed value of the land, improvements
and personal property, separately stated.
2.  When feasible and appropriate, the
entries on the assessment roll must be in order by parcel number, not
alphabetically by the name of the owner.
[Tax Comm’n, Property Tax Reg. part No. 7, eff. 9-17-80;
A 1-14-82]—(NAC A 10-10-83; R039-10, 8-13-2010, eff. 7-1-2012)