Nev. Admin. Code § 375.070 - "Land" defined

"Land" means not only the soil, but everything attached to it, whether attached by the course of nature, as trees, herbage and water or by the hand of man, as buildings and fences.


Nev. Admin. Code § 375.070
Tax Comm'n, Real Property Transfer Tax Ruling part No. 1, eff. 1-1-68

NRS 360.090, 375.015

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