Nevada Revised Statutes Section 373.027 - Revenue and Taxation

“Improvement” and “improve” defined. “Improvement” or “improve” means the extension, widening, lengthening, betterment, alteration, reconstruction, surfacing, resurfacing or other major improvement, or any combination thereof, of any project, or an interest therein, authorized by this chapter. The term includes renovation, reconditioning, patching, general maintenance and other minor repairs.

Last modified: February 27, 2006