Nev. Admin. Code § 361.460 — 361.460

NAC 361.460    Reconciliation of indicators of value. ( NRS 360.090 , 361.320 )
1.  Immediately related to the valuation
process is the reconciliation of one or more indicators of value to reach the
final estimate of value for the system.
2.  The analyst will reconcile in writing to
the taxpayer the relative significance, applicability and defensibility of the
indication of value derived from each approach to arrive at, in the
professional judgment of the analyst, the appropriate final estimate of system
value for the air transport company.
3.  The analyst will reconcile in writing to
the taxpayer the facts, trends and observations determined in the analysis and
review the conclusion and the probable validity and reliability of that
conclusion.
[Tax Comm’n, Property Tax Reg. part No. 15D, eff. 10-30-79;
A 10-15-81]—(NAC A 10-10-83; 9-30-88)