Nev. Admin. Code § 361A.25 — 361A.25

NAC 361A.025    “Assessing authority” defined. ( NRS
360.090 , 360.250 )    “Assessing authority”
means:
1.  The county assessor if
the property to be considered is 20 acres or more; or
2.  The Department if the
property to be considered is less than 20 acres.
(Added to NAC by Tax Comm’n by R030-03, eff. 12-4-2003)