Nev. Admin. Code § 361.537 — 361.537

NAC 361.537    “Appraiser” defined. ( NRS
360.090 , 361.221 )
1.  “Appraiser” means an employee of or an
independent contractor with the State of Nevada or any of its political
subdivisions who exercises judgment using his or her skills and knowledge of
property appraisal to estimate the value of property for the purpose of
taxation.
2.  The term does not include a person who
only collects data or manipulates computer programs to collect and organize
data but does not render an estimate of the value of property.
(Added to NAC by Tax Comm’n by R028-03, eff. 12-4-2003)