{"data":{"id":"us-nv/nrs-361.0605","jurisdiction":"us-nv","citation":"NRS 361.0605","heading":"Property related to public use of privately owned park exempted; exclusion.","body":"1. The acquisition, improvement or use of land by the public as a park is a municipal purpose, whether or not the park is owned or operated by a local government.\n2. The real property and improvements of a privately owned park which, pursuant to an agreement with a local government, are used by the public without charge, excluding areas from which income is derived, are exempt from taxation.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 361 - PROPERTY TAX","ASSESSMENT","Taxable and Exempt Property"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-361.html#NRS361Sec0605","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"a07ae21dddc69554f27050b3bae260b53c8115078b47308ae656950c9c4b677d","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-361.060","next":"us-nv/nrs-361.061"},"notice":"GroundRules: Original legal text. Not legal advice."}