Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.61016 — 361.61016
NAC 361.61016 New parcel for development defined. ( NRS 360.090 , 361.4722 ) New
parcel for development means each new parcel which results from the division
of any previously existing parcel or parcels, the combination of any previously
existing parcels, or any change in the configuration of any parcels or of lot
size or lot boundaries, by means of a parcel map, subdivision map, certificate
of land division, long-term lease, action of any governmental entity or any
other means.
(Added to NAC by Tax Commn by R001-07, eff. 3-23-2007;
A by R021-17, 1-30-2019)
Source: official text