Nev. Admin. Code § 375.70 — 375.70

NAC 375.070    “Land” defined. ( NRS 360.090 , 375.015 )    “Land”
means not only the soil, but everything attached to it, whether attached by the
course of nature, as trees, herbage and water or by the hand of man, as
buildings and fences.
[Tax Comm’n, Real Property Transfer Tax Ruling part No.
1, eff. 1-1-68]