Nevada · Through 2025 session (NRS as revised 2026-08-25) · Newer source version available

NRS 361.187: Applicability of exemption to owner of leased art.

Where this section sits in the code

TITLE 32 — REVENUE AND TAXATION
CHAPTER 361 - PROPERTY TAX
ASSESSMENT
Legal Description of Lands for Purposes of Assessment

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. The price or value to which that section refers is the price or value of the work that is leased.

Collected 2026-09-03T05:51:37Z. Source file · JSON

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