Nev. Admin. Code § 361.6103

Current through December 12, 2024

Section 361.6103 - "Vacant land held for development" defined

"Vacant land" means land which does not have improvements sufficient to determine a residential use, commercial or industrial use, institutional use or recreational use.

Added to NAC by Tax Comm'n by R001-07, eff. 3-23-2007; A by R021-17A, eff. 1/30/2019

NRS 360.090 and 361.4722