Centrally Assessed Properties Section


Centrally Assessed Property

Sorin Popa
Supervisor
(775) 684-2011

CONSTRUCTION WORK IN PROGRESS

NRS 361.321 states in part: "Any business which owns, manages or operates property that is assessed pursuant to NRS 361.320 shall, on or before the first Monday in September of each year submit to the Department a report of any constructions which represents a net addition to its property." 
Nevada Administrative Code (NAC 361.258) defines Construction Work in Progress (CWIP) as the total of the balances of work orders for plant, road and equipment including expenditures on research, development and demonstration projects for construction of facilities.  Please report figures for work orders as defined above and not simply changes to the balance of Construction Work in Progress accounts.

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