Nev. Admin. Code § 361.52 — 361.52

NAC 361.052    Determination of value added by qualified system. ( NRS 360.090 , 360.250 ,
361.079 )
1.  For the purpose of NRS 361.079 , a county
assessor may consider value added by a qualified system as the difference
between the cost of the building with the qualified system and the cost of a
building constructed in a conventional manner without a qualified system and
put to the same or a similar use. For example, a building of masonry
construction used to provide solar energy may be valued on the basis of frame
construction.
2.  The value added by that portion of a
qualified system which is not used for heating or cooling or to provide
electricity or is essential to a conventionally built structure, must be
included in the assessed value of the building. For example, a qualified system
with an enclosed area for a solarium or sun space that is also used as a
limited living area may be valued as an enclosed porch if it facilitates the
use of solar energy.
(Added to NAC by Tax Comm’n, eff. 4-24-84)