NRS 118B.0113
“Capital improvement” defined.


“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.

Source: Section 118B.0113 — “Capital improvement” defined., https://www.­leg.­state.­nv.­us/NRS/NRS-118B.­html#NRS118BSec0113 (accessed May 26, 2025).

May 26, 2025

§ 118B.0113. “Capital improvement” defined.'s source at nv​.us