{"data":{"id":"us-nv/nrs-361.445","jurisdiction":"us-nv","citation":"NRS 361.445","heading":"Basis for property taxation.","body":"The assessment made by the county assessor and by the Department, as equalized according to law, shall be the only basis for property taxation by any city, town, school district, road district or other district in that county.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 361 - PROPERTY TAX","LEVY OF TAX"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-361.html#NRS361Sec445","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"6e37505721d4c442b2a0993d26f12329fb6ad6f98276755db6756438d3f21824","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-361.435","next":"us-nv/nrs-361.450"},"notice":"GroundRules: Original legal text. Not legal advice."}