NAC361.610435. “On-site improvement” defined.

Latest version.

“On-site improvement” means a physical change to the land area of any property which makes the site ready for its intended use or development, such as grading or landscaping or the addition of fencing, curbing, paving or walkways. The term does not include:

1. Any off-site improvements, including, but not limited to, sewer or drainage lines, utility hookups, sidewalks or roads which are not located on the property; or

2. Any change in the intensity of use of the property.

(Added to NAC by Tax Comm’n by R109-08, eff. 12-17-2008)

                    
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