Nevada Code § 226.730

K-12 school facility defined
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K-12
school facility means buildings and related assets, in a county whose
population is less than 100,000, that are used primarily for educational
instruction of pupils in kindergarten or in any grades 1 to 12, inclusive, and
activities that directly support instruction. The term does not include
facilities that are not used for educational instruction, including, without
limitation, stand-alone athletic facilities, auditoriums and administrative
buildings.

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