Nevada Administrative Code (Last Updated: January 6, 2015) |
Chapter361A Taxes on Agricultural Real Property and Open Space |
GOLF COURSES |
NAC361A.340. “Golf course land” defined.
Latest version.
- “Golf course land” means the land underlying:
1. A golf course;
2. Any related improvements used in connection with that golf course; and
3. Any appurtenant areas that are necessary for the use of any property described in subsection 1 or 2.
(Added to NAC by Tax Comm’n by R010-07, eff. 10-31-2007)