{"data":{"id":"us-nv/nrs-361.187","jurisdiction":"us-nv","citation":"NRS 361.187","heading":"Applicability of exemption to owner of leased art.","body":"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.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 361 - PROPERTY TAX","ASSESSMENT","Legal Description of Lands for Purposes of Assessment"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-361.html#NRS361Sec187","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"527ac56cc0508d4ab1e57e2f74ce17075fd9741e39c63df33529896717f4b875","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-361.186","next":"us-nv/nrs-361.189"},"notice":"GroundRules: Original legal text. Not legal advice."}