Nev. Admin. Code § 372.701 — 372.701

NAC 372.701    “ Church, synagogue or other place of religious worship” construed.
( NRS 360.090 , 372.3261 ,
372.725 )    The
Department will construe the term “church, synagogue or other place of
religious worship” as used in paragraph (b) of subsection 2 of NRS 372.3261 to mean a place which:
1.  Is properly zoned for religious worship;
and
2.  Has unrestricted public access on
scheduled days of worship.
(Added to NAC by Tax Comm’n by R181-99, eff. 5-16-2000)