Nev. Admin. Code § 361.6103 — 361.6103

NAC 361.6103    “Vacant land” defined. ( NRS
360.090 , 361.4722 )    “Vacant land” means land
which does not have improvements sufficient to determine a residential use,
commercial or industrial use, institutional use or recreational use.
(Added to NAC by Tax Comm’n by R001-07, eff. 3-23-2007;
A by R021-17, 1-30-2019)