Nev. Admin. Code § 361.1167 — 361.1167

NAC 361.1167    “Parcel” defined. ( NRS
360.090 , 360.250 )    “Parcel” means a
contiguous area of land which is:
1.  Held under common ownership;
2.  Subject to conveyance separately from
other land; and
3.  Identified by an assessor’s parcel number
in accordance with the provisions of NRS
361.189 to 361.220 ,
inclusive.
(Added to NAC by Tax Comm’n by R039-10, 8-13-2010, eff.
7-1-2012)