Nev. Admin. Code § 361.80 — 361.80

NAC 361.080    Privately owned park: “Park” interpreted; requirement for
exemption. ( NRS
360.090 , 361.0605 )
1.  As used in NRS 361.0605 , the Department shall
interpret “park” to mean a detached tract of privately owned real property that
is set apart and maintained for public use, generally of quite sizable
proportions devoted to purposes of ornamentation and recreation, and usually
platted out with trees and ornamented in a way pleasing to the eye as well as
furnishing an opportunity for open-air recreation.
2.  To qualify as a park for the purposes of
the exemption provided by NRS
361.0605 , a sign which is clearly legible and visible from ground level
must be posted at each entrance to the park stating “This park is open to the
public for all to use.”
(Added to NAC by Tax Comm’n, eff. 9-6-96)