Nev. Admin. Code § 361.61046 — 361.61046

NAC 361.61046    “Vacant land” defined. ( NRS
360.090 , 361.4722 , 361.4723 ,
361.4724 )    “Vacant
land” means any land other than land on which there is an improvement
sufficient to allow the identification of or establish actual use.
(Added to NAC by Tax Comm’n by R109-08, eff. 12-17-2008)