Nev. Admin. Code § 361.1141 — 361.1141

NAC 361.1141    “Land” defined. ( NRS
360.090 , 360.250 )    “Land” means that portion
of real property which includes:
1.  The surface of the earth, together with
the air space above that surface and everything under that surface to the apex
at the center of the earth;
2.  Any natural resource in its natural state
attached to the land, including, without limitation, mineral deposits, timber,
water and soil; and
3.  Any rights, interests, benefits and
privileges belonging or attached to the land.
(Added to NAC by Tax Comm’n by R039-10, 8-13-2010, eff.
7-1-2012)