{"data":{"id":"us-nv/nrs-361a.0315","jurisdiction":"us-nv","citation":"NRS 361A.0315","heading":"“Golf course” defined.","body":"1. “Golf course” means:\n(a) Real property that may be used for golfing or golfing practice by the public or by the members and guests of a private club; and\n(b) Improvements to that real property, including, without limitation, turf, bunkers, trees, irrigation, lakes, lake liners, bridges, practice ranges, golf greens, golf tees, paths and trails.\n2. The term does not include:\n(a) A commercial golf driving range that is not operated in conjunction with a golf course.\n(b) A clubhouse, pro shop, restaurant or other building that is associated with a golf course.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 361A - TAXES ON AGRICULTURAL REAL PROPERTY AND OPEN SPACE","GENERAL PROVISIONS"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-361A.html#NRS361ASec0315","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"1b3e8555018251aa4924f839bbca586db12467279c1a23608bbbae11e0260e87","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-361a.031","next":"us-nv/nrs-361a.032"},"notice":"GroundRules: Original legal text. Not legal advice."}