Section 361.078 - Exemption of residential property containing shelter protecting against radioactive fallout1. Residential property to the extent of $1,000 assessed valuation is exempt from taxation if the property:(a) Is owned and occupied by a resident of this state;(b) Contains a shelter for protection against radioactive fallout;(c) The shelter has sufficient space to protect the number of persons who normally occupy the residence; and(d) The shelter provides at least 40 times more protection against radiation to a person inside the shelter than to a person outside the shelter.2. Any person claiming this exemption must file with the county assessor an affidavit declaring that: (a) The person is a resident of the State of Nevada;(b) The shelter meets the requirements of subsection 1; and(c) The person has not claimed a similar exemption for the current year in any other county in this state.Added to NRS by 1981, 1179Added to NRS by 1981, 1179