Section 361.046 - Examples of facilities, devices to which exemption does not applyExamples of facilities and devices to which the exemption from taxation provided by NRS 361.077 does not apply are:
1. A mining operation or the generating facility of an electric utility which, in the treatment of water for reentry into public streams, distills and sells the water at a minor additional cost and offsets the total cost of the treatment and distilling process.2. The installation of pollution control equipment to remove air pollutants from fuel exhausts and better utilize the fuel in manufacturing or industrial plants or where recovery of minerals in mining operations is made possible which results in a lower overall operating expense ratio.3. Facilities or equipment, including blacktop for roadways and parking areas, water trucks and sprinkling systems, which are necessary for the normal operation of the enterprise and which are not specifically exempted by statute or the Constitution or which are not required by the appropriate environmental agencies.Nev. Admin. Code § 361.046
Tax Comm'n, Property Tax Reg. part No. 6, eff. 9-7-73; A 3-29-74; 11-15-77