Nev. Admin. Code § 361.6405 — 361.6405

NAC 361.6405    Determination of percentage of obsolescence. ( NRS 361.340 , 361.375 )    The
State Board of Equalization will or a county board of equalization shall, in
fixing a percentage of obsolescence to be deducted from the taxable value of
any improvements subject to its jurisdiction, consider the total value of land
and improvements to determine whether taxable value exceeds full cash value.
(Added to NAC by St. Bd. of Equalization, eff. 1-6-84)