Property of counties, cities, towns, Nevada Rural Housing Authority and certain other political subdivisions exempted
Applied in 3 court decisions — leading case State Ex Rel. Brennan v. Bowman (1973)
Most recently applied in State v. City of Burbank (December 1984)
[Part 1:344:1953; A 1954, 29; 1955, 340]—(NRS A 1967, 1125; 1995, 816; 2003, 1683)
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
1. All lands and other property owned by the Nevada Rural Housing Authority or any county, domestic municipal corporation, irrigation drainage or reclamation district or town in this state are exempt from taxation, except as otherwise provided in NRS 539.213 with respect to certain community pastures.
2. Real property acquired on or after July 1, 2003, by a conservation district pursuant to NRS 548.393 is exempt from taxation.
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.