Nevada Code § 271.199

Renewable energy project defined
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Renewable
energy project means any improvement to real property, and facilities and
equipment used to generate electricity from renewable energy to offset customer
load in whole or in part on the real property, and all appurtenances and
incidentals necessary, useful or desirable for any such improvements,
facilities and equipment, and which improvement has a useful life, as estimated
by a governing body, of not less than 10 years.

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