Section 361.085 - "Portable goods and storage sheds and other household equipment" interpretedAs used in subparagraph (8) of paragraph (a) of subsection 4 of NRS 361.069, the Department shall interpret "portable goods and storage sheds and other household equipment" to include, without limitation:
1. A portable shed which is less than 120 square feet in area and which does not have a foundation;2. A portable carport or aluminum awning which is less than 120 square feet in area and which does not have a foundation;3. A satellite dish that is owned by the owner of the dwelling unit or a person who resides in the dwelling unit;4. Decorative outdoor lighting;5. A freestanding wood stove;7. A swamp cooler or air-conditioning unit that is attachable to the window of dwelling units;8. Skirting on a mobile home;9. Portable steps on a mobile home; and10. Portable tubular panels for a corral.Nev. Admin. Code § 361.085
Added to NAC by Tax Comm'n by R014-98, eff. 11-20-98