{"data":{"id":"us-nv/nrs-361.132","jurisdiction":"us-nv","citation":"NRS 361.132","heading":"Exemption of certain private cemeteries and places of burial.","body":"The cemetery lands and property of any nonprofit corporation governed by the provisions of chapter 82 of NRS formed for the purposes of procuring and holding lands to be used exclusively for a cemetery or place of burial of the dead are exempt from all public taxes, rates and assessments, and are not liable to be sold on execution or be applied in payment of debts due from any individual proprietors. The proprietors of lots or plats in such cemeteries, their heirs or devisees, may hold the lots or plats exempt in the same way so long as the lots or plats remain dedicated to the purpose of a cemetery.","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#NRS361Sec132","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"544233925f63e9df29bc00f7c113e8198fc069f202958f354562a869ca155f61","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-361.130","next":"us-nv/nrs-361.135"},"notice":"GroundRules: Original legal text. Not legal advice."}