Nev. Admin. Code § 361.48 — 361.48

NAC 361.048    Application of exemption to additions, modifications of
operational devices. ( NRS
360.090 , 361.077 )    If an addition is made to
or a modification is made in a device whose primary purpose is operational, but
the addition or modification is a “facility, device or method for the control
of air or water pollution” as defined in NRS 361.077 , the value of the
addition or modification, but not the value of the entire device, is exempt
from taxation.
[Tax Comm’n, Property Tax Reg. part No. 6, eff. 11-15-77]