Section 361.080 - Privately owned park: "Park" interpreted; requirement for exemption1. As used in NRS 361.0605, the Department shall interpret "park" to mean a detached tract of privately owned real property that is set apart and maintained for public use, generally of quite sizable proportions devoted to purposes of ornamentation and recreation, and usually platted out with trees and ornamented in a way pleasing to the eye as well as furnishing an opportunity for open-air recreation.2. To qualify as a park for the purposes of the exemption provided by NRS 361.0605, a sign which is clearly legible and visible from ground level must be posted at each entrance to the park stating "This park is open to the public for all to use."Nev. Admin. Code § 361.080
Added to NAC by Tax Comm'n, eff. 9-6-96