Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.300 — 361.300
NAC 361.300 Full cash value defined. ( NRS
360.090 , 361.320 ) Full cash value means
the amount at which the property would be appraised if taken in payment of a
just debt due from a solvent debtor.
[Tax Commn, Property Tax Reg. part No. 15, eff. 10-30-79]
Source: official text