Nev. Admin. Code § 361A.320 — 361A.320

NAC 361A.320    “Converted to a higher use” defined. ( NRS 360.090 , 360.250 ,
361A.225 )    “Converted
to a higher use” has the meaning ascribed to it in NRS 361A.031 .
(Added to NAC by Tax Comm’n by R010-07, eff. 10-31-2007)