Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.61014 — 361.61014
NAC 361.61014 New parcel defined. ( NRS
360.090 , 361.4722 ) New parcel means a
parcel for which a new or different assessor parcel number has been assigned
from the prior year.
(Added to NAC by Tax Commn by R001-07, eff. 3-23-2007;
A by R021-17, 1-30-2019)
Source: official text