NAC361.260. “Contribution in aid of construction” defined.

Latest version.

“Contribution in aid of construction” means a plant which has been contributed to a utility by a prospective customer or which has been constructed by the utility and paid for by the prospective customer for which no reimbursement is required to be made by the utility to the prospective customer as a prerequisite to obtaining service.

[Tax Comm’n, Property Tax Reg. part No. 15, eff. 12-20-79]

                    
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