Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.1165 — 361.1165
NAC 361.1165 On-site enhancements defined. ( NRS
360.090 , 360.250 ) On-site enhancements
means land enhancements within the boundaries of the subject property which
facilitate the development of the property for any use.
(Added to NAC by Tax Commn by R039-10, 8-13-2010, eff.
7-1-2012)
Source: official text