Nev. Admin. Code § 361.1178 — 361.1178

NAC 361.1178    Code of categories of land use. ( NRS
360.090 , 360.250 , 361.227 )
1.  The Department shall prescribe and
annually publish a code of categories of land use, which:
(a) Must include and define at least the following
primary categories:
(1) Vacant land.
(2) Single-family residential land.
(3) Multi-residential land.
(4) Commercial land.
(5) Industrial land.
(6) Rural land.
(7) Utilities.
(b) May include and define any secondary categories
that the Department deems to be appropriate for each primary category.
2.  The Department shall:
(a) Consider any recommendations submitted by any
county assessor in this State regarding the amendment of the code prescribed
pursuant to subsection 1; and
(b) If the Department disapproves of any such
recommendation, notify each county assessor in this State of the reasons for
that disapproval.
(Added to NAC by Tax Comm’n by R039-10, 8-13-2010, eff.
7-1-2012)