Nev. Admin. Code § 361.610465 — 361.610465

NAC 361.610465    Scope and purpose; exception. ( NRS
360.090 , 361.4722 , 361.4723 ,
361.4724 )    The
provisions of NAC 361.6104 to 361.61049 , inclusive:
1.  Except as otherwise provided in
subsection 2, set forth the methodology required to carry out the provisions of
NRS 361.4722 , 361.4723 and 361.4724 in determining the amount
of any assessed value to be excluded from the calculation of each partial
abatement and the amount of any property taxes to be added to the tax roll for
the current fiscal year attributable to any incremental increase in the
assessed value of any property from the immediately preceding fiscal year as a
result of any improvement to or change in the actual or authorized use of the
property.
2.  Do not apply to any property of an
interstate or intercounty nature regarding which the Commission establishes the
valuation thereof for assessment purposes pursuant to subsection 1 of NRS 361.320 or NRS 361.321 .
(Added to NAC by Tax Comm’n by R109-08, eff. 12-17-2008;
A by R018-17, 2-27-2018)