By definition, real estate is land and anything permanently affixed to it, including buildings.
The County Appraiser is responsible for discovering, listing, and valuing all property within Clark County and must follow laws when meeting these responsibilities.
The first step in the appraisal process is to gather information concerning ownership, location, type of use, sales, building measurements, construction type, construction costs, and rental income.
Primary sources for this information are real property deeds, subdivision maps, building permits, local building contractors and office personnel who conduct on-site inspections to gather building contractors and interview owners. This information is stored by the County Appraiser, updated and maintained for current and future accepted appraisal process.
Each year the appraiser must review recent real estate sales and consider local economic conditions in order to maintain the most current value of property in the county.