Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 366.30 — Highway defined
1. Highway means every way or place of
whatever nature open to the use of the public for purposes of traffic,
including highways under construction.
2. Highway does not include any way
constructed by private individuals for the use of a private enterprise,
although such way may be used occasionally by persons other than the
individuals constructing such way or who use the way in furtherance of a
private enterprise, if no public funds are currently used in the maintenance of
such way in any amount whatsoever.
Source: official text