Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.624 — 361.624
NAC 361.624 Duty to equalize within geographic vicinity, whole county;
limitation on adjustment of result of cyclic reappraisal. ( NRS 361.340 ) The county board of
equalization shall seek to equalize taxable valuation within the geographic
vicinity of the subject property, as well as the whole county. Unequal
valuations resulting solely from the effect of cyclic reappraisal authorized by
law does not justify an adjustment to a valuation.
[St. Bd. of Equalization, Reg. No. 2 part § 9, eff. 12-29-75;
A and renumbered as Reg. No. 2 part § 10, 1-1-77; A and renumbered as Reg. No.
1 part § 10, 10-14-77]
Source: official text