Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 365.532 — Construction, maintenance and repair defined
Construction, maintenance and repair
includes, without limitation:
1. The acquisition, operation or use of
any material, equipment or facility that is used for the construction,
maintenance or repair of a right-of-way and is necessary for the safe and
efficient use of the right-of-way;
2. Grades and regrades;
3. Graveling, oiling, surfacing,
macadamizing and paving;
4. Sweeping, cleaning and sanding roads
and removing snow from roads;
5. Installing, maintaining and repairing:
(a) Crosswalks, sidewalks and pathways that are
within the right-of-way;
(b) Culverts, catch basins, drains, sewers and
manholes;
(c) Inlets and outlets;
(d) Retaining walls, bridges, overpasses,
underpasses, tunnels and approaches;
(e) Artificial lights and lighting equipment,
parkways and sprinkling facilities and the control of vegetation;
(f) Grade and traffic separators;
(g) Fences, cattle guards and other devices to
control access to a county or city road;
(h) Signs, markings and devices for the control
of traffic; and
(i) Facilities for personnel and the storage of
equipment used to construct, maintain or repair a right-of-way;
6. The payment of any costs, other than
administrative costs, that are directly connected with and necessarily
incidental to the construction, maintenance and repair of a right-of-way,
including, without limitation, the costs of labor, designing any improvement
within a right-of-way and inspecting any improvement within a right-of-way; and
7. The payment of administrative costs
that are:
(a) Directly incurred by a local government in
connection with the construction, maintenance and repair of a right-of-way; and
(b) Necessary for, and directly incidental to,
the completion of the project for which the administrative costs are incurred.
Source: official text