Nev. Admin. Code § 361A.210 — 361A.210

NAC 361A.210    “Physical alteration” interpreted. ( NRS 360.090 , 360.250 ,
361A.031 )    The
Commission will interpret the term “physical alteration,” as used in NRS 361A.031 , to mean the
application of man-made changes, including, without limitation, changes in the
contour of the land, removal of native plant life, diversion of water channels
and building site improvements intended to enable the land to be used for
purposes other than agricultural uses.
(Added to NAC by Tax Comm’n by R030-03, eff. 12-4-2003)