Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 361A.315 — Golf course defined
1. Golf course means:
(a) Real property that may be used for golfing or
golfing practice by the public or by the members and guests of a private club;
and
(b) Improvements to that real property,
including, without limitation, turf, bunkers, trees, irrigation, lakes, lake
liners, bridges, practice ranges, golf greens, golf tees, paths and trails.
2. The term does not include:
(a) A commercial golf driving range that is not
operated in conjunction with a golf course.
(b) A clubhouse, pro shop, restaurant or other
building that is associated with a golf course.
Source: official text