Section 361.1141 - "Land" defined"Land" means that portion of real property which includes:
1. The surface of the earth, together with the air space above that surface and everything under that surface to the apex at the center of the earth;2. Any natural resource in its natural state attached to the land, including, without limitation, mineral deposits, timber, water and soil; and3. Any rights, interests, benefits and privileges belonging or attached to the land.Nev. Admin. Code § 361.1141
Added to NAC by Tax Comm'n by R039-10, 8-13-2010, eff. 7-1-2012