Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 361.7372 — Single-family residence defined
Single-family
residence includes:
1. A single dwelling unit and all land
appurtenant thereto.
2. An individually owned residential unit
that is an integral part of a larger complex and all land included in the
assessed valuation of the individually owned unit.
Source: official text