Nev. Admin. Code § 361.1133 — 361.1133

NAC 361.1133    “Improvement” defined. ( NRS 360.090 ,
360.250 )    “Improvement”
means any building, fixture or other structure erected upon or affixed to the
land, including, without limitation, any of those improvements listed in
paragraphs (a) and (b) of subsection 1 of NRS 361.035 . The term does not
include any land enhancements.
(Added to NAC by Tax Comm’n by R039-10, 8-13-2010, eff.
7-1-2012)