Title 32

NRS 361.110 Exemptions of certain organizations. 1. Except as otherwise provided in subsection 2, the buildings, with their furniture and equipment, and the lots of ground on which they stand, used therewith and necessary thereto, of: (a) The Nevada Museum of Art, Inc., the Bould…

NRS 361.111 Exemption of certain property of Archaeological Conservancy, Nature Conservancy, American Land Conservancy and Nevada Land Conservancy. 1. Except as otherwise provided in subsections 2 and 3, all real property and improvements thereon acquired by the Archaeological Co…

NRS 361.115 Exemptions of property of Nevada Children’s Foundation, Inc., Nevada Heritage Association, Inc., and Habitat for Humanity International. All real and personal property of the Nevada Children’s Foundation, Inc., the Nevada Heritage Association, Inc., and the Habitat fo…

NRS 361.125 Exemption of churches, chapels and land used exclusively for worship. 1. Except as otherwise provided in subsection 2: (a) Churches, chapels, other than marriage chapels, and other buildings used for religious worship, with their furniture and equipment, and the lots …

NRS 361.130 Exemption of public cemeteries and graveyards. All cemeteries and graveyards set apart and used for and open to the public for the burial of the dead, when no charge is made for burial therein, shall be exempt from taxation. [Part 1:344:1953; A 1954, 29; 1955, 340]

NRS 361.132 Exemption of certain private cemeteries and places of burial. The cemetery lands and property of any nonprofit corporation governed by the provisions of chapter 82 of NRS formed for the purposes of procuring and holding lands to be used exclusively for a cemetery or p…

NRS 361.135 Exemptions of certain lodges, societies and similar charitable or benevolent organizations. 1. The funds, furniture, paraphernalia and regalia owned by any lodge of the Benevolent Protective Order of Elks, Fraternal Order of Eagles, Free and Accepted Masons, Independe…

NRS 361.140 Exemptions of certain charitable corporations. 1. In addition to the corporations defined by law to be charitable corporations there are hereby included: (a) Any corporation whose objects and purposes are religious, educational or for public charity and whose funds ha…

NRS 361.145 Exemptions of noncommercial theaters. The buildings, furniture and equipment of noncommercial theaters owned and operated by nonprofit educational corporations organized for the exclusive purpose of conducting classes in theater practice and the production of plays on…

NRS 361.150 Exemptions of volunteer fire departments. The real and personal property of organized and incorporated volunteer fire departments shall be exempt from taxation, but such property shall be taxed when it is used for any purpose other than carrying out the legitimate fun…

NRS 361.155 Exemptions: Filing of claims and designations; duration and amount; assessment and penalty for erroneous grant or renewal; review of late or denied claim. 1. Except as otherwise provided in this section and NRS 361.084: (a) All claims for personal tax exemptions on re…

NRS 361.1565 Certain exemptions reduced to extent of exemption from governmental services tax. The personal property tax exemption to which a surviving spouse, person who is blind, veteran or surviving spouse of a veteran who incurred a service-connected disability is entitled pu…

NRS 361.157 Exempt real estate subject to taxation if used as residence or in business conducted for profit; exceptions. 1. When any real estate or portion of real estate which for any reason is exempt from taxation is leased, loaned or otherwise made available to and used by a n…

NRS 361.159 Exempt personal property subject to taxation if used in business conducted for profit; exceptions. 1. Except as otherwise provided in subsection 3, when personal property, or a portion of personal property, which for any reason is exempt from taxation is leased, loane…

NRS 361.160 “Personal property in transit” defined; exceptions. 1. Personal property in transit through this State is personal property: (a) Which is moving in interstate commerce through or over the territory of the State of Nevada; or (b) Which was consigned to a warehouse, pub…

NRS 361.165 Warehouse books and records: Designation of “no situs” property; contents; inspection. 1. All property claimed to be “no situs” under NRS 361.160 to 361.185, inclusive, shall be designated as being “in transit” upon the books and records of the warehouse wherein the s…

NRS 361.180 Civil action for collection of taxes evaded. If any owner, shipper or agent thereof shall by misrepresentation, concealment or violation of the provisions of NRS 361.160 to 361.185, inclusive, evade the assessment or the levy of taxes on property not defined in NRS 36…

NRS 361.185 Penalty for false statement. If any person shall willfully deliver any statement to the officer charged with assessment of property for tax purposes in his or her county containing a false statement of a material fact, whether it be an owner, shipper, his or her agent…

NRS 361.186 Collection of admission fee for exhibition of art: Conditions; reduction of exemption; payment of and credit against resulting tax. 1. A taxpayer may collect an admission fee for the exhibition of fine art otherwise exempt from taxation pursuant to NRS 361.068 if the …

NRS 361.187 Applicability of exemption to owner of leased art. The exemption provided in paragraph (j) of subsection 1 of NRS 361.068 applies to taxes on personal property otherwise due from the owner of a work of fine art that is leased to a person who publicly displays the work…

NRS 361.189 Parceling system. 1. Not later than July 1, 1979, and thereafter: (a) All land in this State must be legally described for tax purposes by parcel number in accordance with the parceling system prescribed by the Department. The provisions of NRS 361.190 to 361.220, inc…

NRS 361.190 Manner of description until parceling system established. For tax purposes, land in this State shall be legally described pursuant to NRS 361.190 to 361.220, inclusive. [Part 4.5:344:1953; added 1955, 415]

NRS 361.195 Land surveyed under authority of United States. Land surveyed under the authority of the United States may be described by township, range, section and fractional section, with its acreage. [Part 4.5:344:1953; added 1955, 415]

NRS 361.200 City lots. City lots may be described by naming the city and giving the number of the lot and block, according to the system of numbering in the city. [Part 4.5:344:1953; added 1955, 415]

NRS 361.205 Description with reference to map or plat. When the owners of land have laid out and platted the land into lots, streets, alleys and public places and the maps or plats thereof have been duly filed and approved according to law, such land may be described by numbers o…

NRS 361.210 Description with reference to unofficial map filed with county assessor or county commissioners. When an owner of land has furnished any map or plat not duly filed and approved according to law and such map or plat contains sufficient information clearly to identify t…

NRS 361.215 Description with reference to map in possession of county or county officer: Identification of parcels; display of map; reference to map. 1. Where any county or county officer possesses a complete, accurate map of any land in the county, the county assessor of such co…

NRS 361.220 Description by metes and bounds. Land may be described by metes and bounds, or other description sufficient to identify it, giving the locality and an estimate of the number of acres. [Part 4.5:344:1953; added 1955, 415] Certification of Appraisers

NRS 361.221 Certification required; Appraiser’s Certification Board; examinations. 1. A person shall not perform the duties of an appraiser for purposes of the taxation of property as an employee of or as an independent contractor for the State or any of its political subdivision…

NRS 361.2212 Petition to review criminal history of person to determine whether criminal history disqualifies person from obtaining certificate. 1. The Department shall develop and implement a process by which a person with a criminal history may petition the Department to review…

NRS 361.222 Temporary certificate. The Department shall issue a temporary appraiser’s certificate to a person who is newly employed as an appraiser by the State or any of its political subdivisions and who applies to take the appraiser’s certificate examination. The temporary cer…

NRS 361.2224 Application for certificate to include social security number of applicant. [Effective until the date of the repeal of 42 U.S.C. § 666, the federal law requiring each state to establish procedures for withholding, suspending and restricting the professional, occupati…

NRS 361.2225 Statement by applicant concerning payment of child support; grounds for denial of certificate; duty of Department. [Effective until the date of the repeal of 42 U.S.C. § 666, the federal law requiring each state to establish procedures for withholding, suspending and…

NRS 361.2226 Suspension of certificate for failure to pay child support or comply with certain subpoenas or warrants; reinstatement. [Effective until the date of the repeal of 42 U.S.C. § 666, the federal law requiring each state to establish procedures for withholding, suspendin…

NRS 361.2227 Renewal of certificate: Application to include information relating to state business license; grounds for denial of renewal. 1. In addition to any other requirements set forth in this chapter, an applicant for the renewal of a certificate as an appraiser must indica…

NRS 361.223 Continuing education: Annual training requirement; waiver. 1. Except as otherwise provided in this section, every person who holds an appraiser’s certificate must complete in each fiscal year at least 36 contact hours of appropriate training conducted or approved by t…

NRS 361.224 Effect of failure to meet requirements for continuing education. On or before July 15 of each fiscal year, the Appraiser Certification Board shall ascertain whether every person holding a valid appraiser’s certificate has met the minimum training requirements for the …

NRS 361.2242 Department of Taxation prohibited from denying application for certificate based solely on immigration or citizenship status; applicant without social security number authorized to provide alternative personally identifying number; disclosure and confidentiality of s…

NRS 361.225 Rate of assessment. All property subject to taxation must be assessed at 35 percent of its taxable value. [12:177:1917; 1919 RL p. 3201; NCL § 6553] + [Part 4:344:1953]—(NRS A 1963, 210; 1979, 79; 1981, 788)

NRS 361.227 Determination of taxable value. 1. Any person determining the taxable value of real property shall appraise: (a) The full cash value of: (1) Vacant land by considering the uses to which it may lawfully be put, any legal or physical restrictions upon those uses, the ch…

NRS 361.2275 Determination of status of property as leased or used. 1. For purposes of NRS 361.157, 361.159 and 361.227, except as otherwise provided in subsection 2, property is leased or used by a natural person or entity at all times the natural person or entity has possession…

NRS 361.228 Intangible personal property: Exemption from taxation; prohibition against consideration of value; consideration of attributes of real property. 1. All intangible personal property is exempt from taxation, including, without limitation: (a) Shares of stock, bonds, mor…

NRS 361.2285 Adoption of regulations regarding use of income approach for valuation of real property used to conduct business. The Nevada Tax Commission shall adopt regulations which: 1. Provide for the creation of a simple, easily understood form which may be completed by the ow…

NRS 361.229 Adjustment of actual age of improvements in computation of depreciation. 1. The actual age of each improvement made on a parcel of land must be adjusted, for the purpose of computing depreciation, when any addition is made or replacement is made whose cost, added to t…

NRS 361.233 Assessment and valuation of real property within common-interest community. 1. Notwithstanding any other provision of law, if a community association provides such information as the county assessor determines to be necessary to identify each community unit in the com…

NRS 361.235 Assessment of corporate stock and property of partnership; taxation of corporate property. 1. The owner or holder of any stock in any firm, incorporated company or association, the entire capital of which is invested in property which is assessed, or the capital of wh…