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Nevada Administrative Code (Last Updated: January 6, 2015) |
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Chapter361A Taxes on Agricultural Real Property and Open Space |
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GOLF COURSES |
| NAC 361A.310. Definitions. |
| NAC 361A.320. “Converted to a higher use” defined. |
| NAC 361A.330. “Golf course” defined. |
| NAC 361A.340. “Golf course land” defined. |
| NAC 361A.350. “Golfing improvements” defined. |
| NAC 361A.360. “Marshall and Swift” defined. |
| NAC 361A.370. “Related improvements” defined. |
| NAC 361A.380. Applicability. |
| NAC 361A.390. Golf course land: Determination of taxable value for open-space use. |
| NAC 361A.400. Golfing improvements: Determination of taxable value for open-space use. |
| NAC 361A.410. Golfing improvements: Determination of replacement cost. |
| NAC 361A.420. Golfing improvements: Calculation of factor for obsolescence. |
| NAC 361A.430. Determination of taxable value of real property used as golf course and related improvements and personal property. |
| NAC 361A.440. Calculation of deferred tax due when property is converted to higher use. |