Nevada Revised Statutes Title 32. Revenue and Taxation § 365.532. “Construction, maintenance and repair” defined

(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;

(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.