Nevada · Through 2025 session (NRS as revised 2026-08-25) · Newer source version available

NRS 118B.0113: “Capital improvement” defined.

Where this section sits in the code

“Capital improvement” means an addition or betterment made to a manufactured home park that:

1. Consists of more than the repair or replacement of an existing facility;

2. Is required by law to be amortized over its useful life for the purposes of income tax; and

3. Has a useful life of 5 years or more.

Collected 2026-09-03T05:51:32Z. Source file · JSON