Nev. Admin. Code § 361.61047 — 361.61047

NAC 361.61047    Determination of improvement to property. ( NRS 360.090 , 361.4722 ,
361.4723 ,
361.4724 )    Any
determination by a county assessor or the Department, as applicable, that there
is any improvement to the subject property must be based on a finding that:
1.  There is an appurtenance erected upon or
affixed to the land, including any on-site improvement, in the current fiscal
year that did not exist in the immediately preceding fiscal year; or
2.  The subject property consists in whole or
in part of a community unit in a common-interest community and there is:
(a) A common element in that common-interest
community; or
(b) An appurtenance erected upon or affixed to a
common element in that common-interest community, including any on-site
improvement,
Ê that did not
exist in the immediately preceding fiscal year.
(Added to NAC by Tax Comm’n by R109-08, eff. 12-17-2008)