NAC361.1133. “Improvement” defined.

Latest version.

“Improvement” means any building, fixture or other structure erected upon or affixed to the land, including, without limitation, any of those improvements listed in paragraphs (a) and (b) of subsection 1 of NRS 361.035. The term does not include any land enhancements.

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

                    
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