Nev. Admin. Code § 361.1176 — 361.1176

NAC 361.1176    “Vacant land” defined. ( NRS
360.090 , 360.250 )    “Vacant land” means any
land other than improved land, including, without limitation:
1.  Raw land; and
2.  Land that has been prepared or developed
for use, but on which there are not yet any improvements sufficient to allow
the identification of or establish the current actual use.
(Added to NAC by Tax Comm’n by R039-10, 8-13-2010, eff.
7-1-2012)