Nevada Administrative Code
Chapter 361 - Property Tax
EQUALIZATION BY STATE BOARD OF EQUALIZATION
Section 361.658 - Adoption by reference of Standard on Ratio Studies; revision of publication after adoption
Current through December 31, 2024
1. The State Board hereby adopts by reference the Standard on Ratio Studies, April 2013 edition, published by the International Association of Assessing Officers, which is available, free of charge, at the Internet address https://www.iaao.org/wp-content/uploads/Standard_on_Ratio_Studies.pdf.
2. If the publication adopted by reference in subsection 1 is revised, the State Board will review the revision to determine its suitability for this State. If the State Board determines that the revision is not suitable for this State, the State Board will hold a public hearing to review its determination and give notice of that hearing within 30 days after the date of the publication of the revision. If, after the hearing, the State Board does not revise its determination, the State Board will give notice that the revision is not suitable for this State within 30 days after the hearing. If the State Board does not give such notice, the revision becomes part of the publication adopted by reference pursuant to subsection 1.
Added to NAC by St. Bd. of Equalization by R153-09, eff. 4-20-2010; A by R037-24A, eff. 12/19/2024
NRS 361.375, 361.395