NAC361.1176. “Vacant land” defined.  


Latest version.
  • “Vacant land” means any land other than improved land, including, without limitation:

         1. Raw land; and

         2. Land that has been prepared or developed for use, but on which there are not yet any improvements sufficient to allow the identification of or establish the current actual use.

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