NAC361.1178. Code of categories of land use.

     1. The Department shall prescribe and annually publish a code of categories of land use, which:

     (a) Must include and define at least the following primary categories:

          (1) Vacant land.

          (2) Single-family residential land.

          (3) Multi-residential land.

          (4) Commercial land.

          (5) Industrial land.

          (6) Rural land.

          (7) Utilities.

     (b) May include and define any secondary categories that the Department deems to be appropriate for each primary category.

     2. The Department shall:

     (a) Consider any recommendations submitted by any county assessor in this State regarding the amendment of the code prescribed pursuant to subsection 1; and

     (b) If the Department disapproves of any such recommendation, notify each county assessor in this State of the reasons for that disapproval.

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