Nevada Administrative Code (Last Updated: January 6, 2015)

NAC361.018. “Improvement” defined.

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“Improvement” means, except as otherwise provided in NAC 361.1133, all appurtenances erected upon or affixed to the land, including, without limitation, those improvements listed in paragraphs (a) and (b) of subsection 1 of NRS 361.035.

(Added to NAC by Tax Comm’n by R031-03, eff. 8-4-2004; A by R039-10, 8-13-2010, eff. 7-1-2012)

                    
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