Nev. Admin. Code § 361.610435 — 361.610435

NAC 361.610435    “On-site improvement” defined. ( NRS
360.090 , 361.4722 , 361.4723 ,
361.4724 )    “On-site
improvement” means a physical change to the land area of any property which
makes the site ready for its intended use or development, such as grading or
landscaping or the addition of fencing, curbing, paving or walkways. The term
does not include:
1.  Any off-site improvements, including, but
not limited to, sewer or drainage lines, utility hookups, sidewalks or roads
which are not located on the property; or
2.  Any change in the intensity of use of the
property.
(Added to NAC by Tax Comm’n by R109-08, eff. 12-17-2008)