Each Assessor’s office in Nevada estimates the property’s "taxable" value by considering its location, zoning, actual use, etc. Land values are estimated from market sales of vacant property, or other recognized appraisal methods when vacant sales are limited or non-existent. The taxable value of buildings, structures, etc, is the estimated replacement cost new, using approved costing in accordance with the Nevada Administrative Code, less depreciation. The land value is then added to the properties improvement value, if any, to arrive at the property’s overall taxable value. The taxable value arrived at may not exceed the properties "Full Cash" or "Market Value". If a structure has been removed from the property and the Assessor’s office is notified, the Assessor will delete the value from the assessment. Also, if on or after the lien date there was partial or total destruction of an improvement and the property was rendered unusable for not less than 90 consecutive days, the owner of the property may be entitled to an adjustment or credit NRS 361.227.