Section 361.61047 - Determination of improvement to propertyAny determination by a county assessor or the Department, as applicable, that there is any improvement to the subject property must be based on a finding that:
1. There is an appurtenance erected upon or affixed to the land, including any on-site improvement, in the current fiscal year that did not exist in the immediately preceding fiscal year; or2. The subject property consists in whole or in part of a community unit in a common-interest community and there is: (a) A common element in that common-interest community; or(b) An appurtenance erected upon or affixed to a common element in that common-interest community, including any on-site improvement, that did not exist in the immediately preceding fiscal year.Nev. Admin. Code § 361.61047
Added to NAC by Tax Comm'n by R109-08, eff. 12-17-2008NRS 360.090, 361.4722, 361.4723, 361.4724