All property subject to taxation must be assessed at 35 percent of its taxable value.
NRS 361.225
Rate of assessment
Applied in 8 court decisions — leading case List v. Whisler (1983)
Most recently applied in STATE EX REL. BD. OF EQUALIZATION v. Barta (July 2008)
[12:177:1917; 1919 RL p. 3201; NCL § 6553] + [Part 4:344:1953]—(NRS A 1963, 210; 1979, 79; 1981, 788)
How often courts cite this section
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.
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.