Nev. Admin. Code § 361.113 — 361.113

NAC 361.113    “Improved land” defined. ( NRS
360.090 , 360.250 )    “Improved land” means land
on which there are any improvements sufficient to allow the identification of
or establish the current actual use.
[Tax Comm’n, Property Tax Reg. part No. 2, eff. 5-27-82]—(NAC
A by R031-03, 8-4-2004; R039-10, 8-13-2010, eff. 7-1-2012)