Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361A.340 — 361A.340
NAC 361A.340 Golf course land defined. ( NRS
360.090 , 360.250 , 361A.225 ) Golf
course land means the land underlying:
1. A golf course;
2. Any related improvements used in
connection with that golf course; and
3. Any appurtenant areas that are necessary
for the use of any property described in subsection 1 or 2.
(Added to NAC by Tax Commn by R010-07, eff. 10-31-2007)
Source: official text