NRS118B.0113. “Capital improvement” defined.

Latest version.

“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.

(Added to NRS by 1995, 2752; A 2001, 1170)

                    
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