1. Physical modifications of the land whose contribution to the value of the land is not subject to wear and tear or to exhaustion, such as, without limitation, excavation and other earthwork; and2. Rights which allow the land to be put to any use.
Nev. Admin. Code § 361.1145
Added to NAC by Tax Comm'n by R039-10, 8-13-2010, eff. 7-1-2012