Nev. Admin. Code § 361.1145 — 361.1145

NAC 361.1145    “Land enhancements” defined. ( NRS
360.090 , 360.250 )    “Land enhancements” means:
1.  Physical modifications of the land whose
contribution to the value of the land is not subject to wear and tear or to exhaustion,
such as, without limitation, excavation and other earthwork; and
2.  Rights which allow the land to be put to
any use.
(Added to NAC by Tax Comm’n by R039-10, 8-13-2010, eff.
7-1-2012)