Nev. Admin. Code § 361.46 — 361.46

NAC 361.046    Examples of facilities, devices to which exemption does not
apply. ( NRS
360.090 , 361.077 )    Examples of facilities and
devices to which the exemption from taxation provided by NRS 361.077 does not apply are:
1.  A mining operation or the generating
facility of an electric utility which, in the treatment of water for reentry
into public streams, distills and sells the water at a minor additional cost
and offsets the total cost of the treatment and distilling process.
2.  The installation of pollution control
equipment to remove air pollutants from fuel exhausts and better utilize the
fuel in manufacturing or industrial plants or where recovery of minerals in
mining operations is made possible which results in a lower overall operating
expense ratio.
3.  Facilities or equipment, including
blacktop for roadways and parking areas, water trucks and sprinkling systems,
which are necessary for the normal operation of the enterprise and which are
not specifically exempted by statute or the Constitution or which are not
required by the appropriate environmental agencies.
[Tax Comm’n, Property Tax Reg. part No. 6, eff. 9-7-73;
A 3-29-74; 11-15-77]