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2017 Nevada Revised Statutes
Chapter 361A - Taxes on Agricultural Real Property and Open Space
NRS 361A.0315 - “Golf course” defined.
Universal Citation: NV Rev Stat § 361A.0315 (2017)
1. “Golf course” means:
(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
(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.
2. The term does not include:
(a) A commercial golf driving range that is not operated in conjunction with a golf course.
(b) A clubhouse, pro shop, restaurant or other building that is associated with a golf course.
(Added to NRS by 2005, 2663)
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