Nev. Admin. Code § 361A.40 — 361A.40

NAC 361A.040    “Converted to a higher use” defined. ( NRS 360.090 , 360.250 )    “Converted
to a higher use” has the meaning ascribed to it in NRS 361A.031 .
(Added to NAC by Tax Comm’n by R030-03, eff. 12-4-2003)