Nevada Administrative Code
Chapter 361A - Taxes on Agricultural Real Property and Open Space
GOLF COURSES
Section 361A.350 - "Golfing improvements" defined

Universal Citation: NV Admin Code 361A.350
Current through February 27, 2024

"Golfing improvements" means any improvements to land which are typical and necessary for the use of the property as a golf course, including, without limitation, tees, fairways, bunkers, greens, trees, turf, irrigation, lakes, lake liners, bridges, practice ranges, cart paths, trails and service roads.

Added to NAC by Tax Comm'n by R010-07, eff. 10-31-2007

NRS 360.090, 360.250, 361A.225

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