NAC361.61014. “New parcel” defined.

Latest version.

“New parcel” means a parcel for which a new or different assessor parcel number has been assigned from the prior year as a result of the division of any previously existing parcel or parcels, the combination of any previously existing parcels, or any change in the configuration of any parcels or of lot size or lot boundaries, by means of a parcel map, subdivision map, certificate of land division, long-term lease, action of any governmental entity or any other means.

(Added to NAC by Tax Comm’n by R001-07, eff. 3-23-2007)

                    
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