NAC361.61047. Determination of improvement to property.

Any determination by a county assessor or the Department, as applicable, that there is any improvement to the subject property must be based on a finding that:

     1. There is an appurtenance erected upon or affixed to the land, including any on-site improvement, in the current fiscal year that did not exist in the immediately preceding fiscal year; or

     2. The subject property consists in whole or in part of a community unit in a common-interest community and there is:

     (a) A common element in that common-interest community; or

     (b) An appurtenance erected upon or affixed to a common element in that common-interest community, including any on-site improvement,

Ê that did not exist in the immediately preceding fiscal year.

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