Nev. Admin. Code § 361.328 — 361.328

NAC 361.328    “Inwood factor or method” defined. ( NRS 360.090 , 361.320 )    “Inwood
factor or method” means a factor or method used to determine the present value
of future earnings. Those earnings are capitalized by using the same risk rate
for both the return on and the return of the investment.
[Tax Comm’n, Property Tax Reg. part No. 15, eff. 10-30-79]