Nevada Revenue and Taxation
Sec. § 365.532
“Construction, maintenance and repair” defined.


Construction, maintenance and repair includes, without limitation:

1.

The acquisition, operation or use of any material, equipment or facility that is used for the construction, maintenance or repair of a right-of-way and is necessary for the safe and efficient use of the right-of-way;

2.

Grades and regrades;

3.

Graveling, oiling, surfacing, macadamizing and paving;

4.

Sweeping, cleaning and sanding roads and removing snow from roads;

5.

Installing, maintaining and repairing:

(a)

Crosswalks, sidewalks and pathways that are within the right-of-way;

(b)

Culverts, catch basins, drains, sewers and manholes;

(c)

Inlets and outlets;

(d)

Retaining walls, bridges, overpasses, underpasses, tunnels and approaches;

(e)

Artificial lights and lighting equipment, parkways and sprinkling facilities and the control of vegetation;

(f)

Grade and traffic separators;

(g)

Fences, cattle guards and other devices to control access to a county or city road;

(h)

Signs, markings and devices for the control of traffic; and

(i)

Facilities for personnel and the storage of equipment used to construct, maintain or repair a right-of-way;

6.

The payment of any costs, other than administrative costs, that are directly connected with and necessarily incidental to the construction, maintenance and repair of a right-of-way, including, without limitation, the costs of labor, designing any improvement within a right-of-way and inspecting any improvement within a right-of-way; and

7.

The payment of administrative costs that are:

(a)

Directly incurred by a local government in connection with the construction, maintenance and repair of a right-of-way; and

(b)

Necessary for, and directly incidental to, the completion of the project for which the administrative costs are incurred.
Source
Last accessed
Nov. 17, 2019