Nev. Admin. Code § 361.1133

Current through November 8, 2024

Section 361.1133 - "Improvement" defined

"Improvement" means any building, fixture or other structure erected upon or affixed to the land, including, without limitation, any of those improvements listed in paragraphs (a) and (b) of subsection 1 of NRS 361.035. The term does not include any land enhancements.

Added to NAC by Tax Comm'n by R039-10, 8-13-2010, eff. 7-1-2012

NRS 360.090, 360.250