Nev. Admin. Code § 361.1167

Current through December 12, 2024

Section 361.1167 - "Parcel" defined

"Parcel" means a contiguous area of land which is:

1. Held under common ownership;

2. Subject to conveyance separately from other land; and

3. Identified by an assessor's parcel number in accordance with the provisions of NRS 361.189 to 361.220, inclusive.

Nev. Admin. Code § 361.1167

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

NRS 360.090, 360.250