NAC704.6321. “Essential real property and goods” defined.

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As used in NAC 704.6321 to 704.6327, inclusive, “essential real property and goods” means the real property, water rights, fixtures, facilities, and plant that are used or required for the provision of water or sewer services and are required to be recorded under account numbers 303 to 339, inclusive, of the 1984 Uniform System of Accounts for class C water utilities. The term does not include tangible personal property such as vehicles, office equipment, computers, or calculators.

(Added to NAC by Pub. Service Comm’n, eff. 11-5-93)—(Substituted in revision for NAC 704.996)

                    
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