Nev. Admin. Code § 361.1163 — 361.1163

NAC 361.1163    “Off-site enhancements” defined. ( NRS
360.090 , 360.250 )    “Off-site enhancements”
means improvements and land enhancements outside the boundaries of the subject
property which facilitate the development of the property for any use,
including, without limitation, such improvements and land enhancements that do
not prepare the property for a specific use, such as streets, traffic signals,
curbs, gutters and sidewalks, and such improvements and land enhancements for
the provision of water service, sewer service, electricity service, natural gas
service, telephone service and service for the transmission of data.
(Added to NAC by Tax Comm’n by R039-10, 8-13-2010, eff.
7-1-2012)