Nev. Admin. Code § 361.18 — 361.18

NAC 361.018    “Improvement” defined. ( NRS
360.090 , 360.250 )    “Improvement” means,
except as otherwise provided in NAC
361.1133 , all appurtenances erected upon or affixed to the land, including,
without limitation, those improvements listed in paragraphs (a) and (b) of
subsection 1 of NRS 361.035 .
(Added to NAC by Tax Comm’n by R031-03, eff. 8-4-2004;
A by R039-10, 8-13-2010, eff. 7-1-2012)
EXEMPT PROPERTY
Fine Art for Public Display