Nevada Code § 268.574

Definitions
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As
used in NRS 268.570 to 268.608 , inclusive:
1. Contiguous means either abutting
directly on the boundary of the annexing municipality or separated from the
boundary thereof by a street, alley, public right-of-way, creek, river or the
right-of-way of a railroad or other public service corporation, or by lands
owned by the annexing municipality, by some other political subdivision of the
State or by the State of Nevada.
2. Lot or parcel means any tract of land
of sufficient size to constitute a legal building lot as determined by the
zoning ordinance of the county in which the territory proposed to be annexed is
situated. If such county has not enacted a zoning ordinance, the question of
what constitutes a building lot shall be determined by reference to the zoning
ordinance of the annexing municipality.
3. Majority of the property owners in a
territory means the record owners of real property:
(a) Whose combined value is greater than 50
percent of the total value of real property in the territory, as determined by
assessment for taxation; and
(b) Whose combined area is greater than 50
percent of the total area of the territory, excluding lands held by public
bodies.
4. A lot or parcel of land is used for
residential purposes if it is 5 acres or less in area and contains a habitable
dwelling unit of a permanent nature.

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