Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.1171 — 361.1171
NAC 361.1171 Raw land defined. ( NRS 360.090 ,
360.250 ) Raw
land means land in its natural state before any human modification.
(Added to NAC by Tax Commn by R039-10, 8-13-2010, eff.
7-1-2012)
Source: official text