Nevada Administrative Code
Chapter 361 - Property Tax
EQUALIZATION BY COUNTY BOARD OF EQUALIZATION
Section 361.624 - Duty to equalize within geographic vicinity, whole county; limitation on adjustment of result of cyclic reappraisal

Universal Citation: NV Admin Code 361.624
Current through December 31, 2024

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

NRS 361.340

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