Section 361.1437 - Period for which aircraft must be included on assessment roll of countyAn aircraft that has taxable situs in this State and is included on the assessment roll of a county in this State for a fiscal year must be included on the assessment role of that county for subsequent fiscal years unless the taxpayer provides:
1. Written notice to the county assessor stating that: (a) The aircraft no longer has taxable situs in this State; or(b) The aircraft was present in another county for the majority of the total amount of the aircraft's ground time in this State during the preceding fiscal year; and2. Such documentation as the county assessor deems sufficient to indicate the existence of a circumstance described in paragraph (a) or (b) of subsection 1.Nev. Admin. Code § 361.1437
Added to NAC by Tax Comm'n by R001-20A, eff. 1/21/2021NRS 360.090, 360.250 and 361.260