Nev. Admin. Code § 361.154 - Assessment roll filed with Secretary of State Board of Equalization

1. The assessment roll filed with the Secretary of the State Board of Equalization must include:

(a) The parcel number of each property;

(b) The name of the owner of each property;

(c) A category of land use for each property, as prescribed by the Department pursuant to NAC 361.1178, designating the current actual or authorized use of the property;

(d) The year of the last physical reappraisal of each property at which time the taxable value of the property was determined; and

(e) The assessed value of the land, improvements and personal property, separately stated.

2. When feasible and appropriate, the entries on the assessment roll must be in order by parcel number, not alphabetically by the name of the owner.

Notes

Nev. Admin. Code § 361.154

Tax Comm'n, Property Tax Reg. part No. 7, eff. 9-17-80; A 1-14-82-NAC A 10-10-83; R039-10, 8-13-2010, eff. 7-1-2012

NRS 360.090, 360.250, 361.390