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)