Nevada Code § 271.235

Tract defined
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Tract
means any tract, lot or other parcel of land for assessment purposes, whether
platted or unplatted, regardless of lot or land lines. Lots, plots, blocks and
other subdivisions may be designated in accordance with any recorded plat
thereof; and all lands, platted and unplatted, shall be designated by a
definite description. For all purposes of the Consolidated Local Improvements
Law and any law amendatory thereof or supplemental thereto, any tract which is
assessable property in an improvement district may be legally described
pursuant to NRS 361.189 .

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