NAC361.1167. “Parcel” defined.

Latest version.

“Parcel” means a contiguous area of land which is:

     1. Held under common ownership;

     2. Subject to conveyance separately from other land; and

     3. Identified by an assessor’s parcel number in accordance with the provisions of NRS 361.189 to 361.220, inclusive.

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

                    
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