NAC372.701. “Church, synagogue or other place of religious worship” construed.  


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  • The Department will construe the term “church, synagogue or other place of religious worship” as used in paragraph (b) of subsection 2 of NRS 372.3261 to mean a place which:

         1. Is properly zoned for religious worship; and

         2. Has unrestricted public access on scheduled days of worship.

     (Added to NAC by Tax Comm’n by R181-99, eff. 5-16-2000)