Current through December 12, 2024
Section 361.050 - Affidavits, reports, records required to claim exemption1. An affidavit on a form approved by the Department for claiming an exemption pursuant to NRS 361.077 must be supplied annually to the county assessor of the county in which the property is located or to the Department if the property is of an intercounty or interstate nature as defined in NRS 361.032.2. Owners of property of an interstate nature, as defined in NRS 361.032, shall report only those properties physically located in Nevada.3. The taxpayer shall maintain accurate records which will reflect the additional net revenue to the operation which results from the installation of any equipment for which an exemption is claimed pursuant to NRS 361.077.4. Copies of any orders from regulatory agencies directing the installation of a device or equipment must be submitted upon request to the county assessor or the Department.Nev. Admin. Code § 361.050
Tax Comm'n, Property Tax Reg. part No. 6, eff. 9-7-73; A 11-15-77