Nev. Admin. Code § 361.11715 — 361.11715

NAC 361.11715    “Real property” defined. ( NRS
360.090 , 360.250 )
1.  “Real property” has the meaning ascribed
to it in NRS 361.035 and
includes:
(a) Land;
(b) Fixtures;
(c) Improvements;
(d) On-site enhancements; and
(e) Any rights, interests, benefits and privileges
belonging or attached to the land.
2.  The term does not include a trade
fixture.
(Added to NAC by Tax Comm’n by R039-10, 8-13-2010, eff.
7-1-2012; A by R068-12, 9-14-2012)