Nev. Admin. Code § 361.236 — 361.236

NAC 361.236    “Book value,” “net book” defined. ( NRS 360.090 , 361.320 )    “Book
value” or “net book” means the cost of a property as carried in the accounting
records of the owner less the accrued depreciation reserve for that property.
[Tax Comm’n, Property Tax Reg. part No. 15, eff. 10-30-79]