Nev. Admin. Code § 361.660 — 361.660

NAC 361.660    Information to be considered by State Board. ( NRS 361.375 , 361.395 )    In
determining whether the property in this State has been assessed uniformly in
accordance with the methods of appraisal and at the level of assessment
required by law, the State Board will consider:
1.  The tax roll of each county, as corrected
by the county board and filed with the Secretary pursuant to NRS 361.390 ;
2.  The central assessment roll prepared
pursuant to NRS 361.3205 ;
3.  The results of any relevant ratio study
conducted by the Department pursuant to NRS 361.333 ;
4.  The results of any relevant audit of the
work practices of a county assessor performed by the Department pursuant to NRS 361.333 to determine whether a
county has adequate procedures to ensure that all property subject to taxation
is being assessed in a correct and timely manner;
5.  Any relevant evidence submitted to a
county board or the State Board pursuant to NRS 361.355 ;
6.  Any information provided to the State
Board pursuant to NAC 361.661 , 361.662 and 361.663 ; and
7.  Any other information the State Board
deems relevant.
(Added to NAC by St. Bd. of Equalization by R153-09, 4-20-2010,
eff. 10-1-2010)