{"data":{"id":"us-nv/nrs-361.078","jurisdiction":"us-nv","citation":"NRS 361.078","heading":"Exemption of residential property containing shelter protecting against radioactive fallout.","body":"1. Residential property to the extent of $1,000 assessed valuation is exempt from taxation if the property:\n(a) Is owned and occupied by a resident of this state;\n(b) Contains a shelter for protection against radioactive fallout;\n(c) The shelter has sufficient space to protect the number of persons who normally occupy the residence; and\n(d) The shelter provides at least 40 times more protection against radiation to a person inside the shelter than to a person outside the shelter.\n2. Any person claiming this exemption must file with the county assessor an affidavit declaring that:\n(a) The person is a resident of the State of Nevada;\n(b) The shelter meets the requirements of subsection 1; and\n(c) The person has not claimed a similar exemption for the current year in any other county in this state.","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#NRS361Sec078","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"74c4f99b35cc5544a7b6298878bf4572166b8da41fca05fbafd8bd88371a1eaf","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-361.077","next":"us-nv/nrs-361.080"},"notice":"GroundRules: Original legal text. Not legal advice."}