reglab/housing_qa huggingface dataset:
NV Rev Stat § 361.125 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.125 - Exemption of churches, chapels and land used exclusively for worship.

  1. Except as otherwise provided in subsection 2:  (a) Churches, chapels, other than marriage chapels, and other buildings used for religious worship, with their furniture and equipment, and the lots of ground on which they stand, used therewith and necessary thereto; and  (b) Parcels of land used exclusively for worship, including, without limitation, both developed and undeveloped portions of a parcel,  owned by some recognized religious society or corporation, and parsonages so owned, are exempt from taxation.  2. Except as otherwise provided in NRS 361.157, when any such property is used exclusively or in part for any other than church purposes, and a rent or other valuable consideration is received for its use, the property must be taxed.  3. The exemption provided by this section must be prorated for the portion of a fiscal year during which the religious society or corporation owns the real property. For the purposes of this subsection, ownership of property purchased begins on the date of recording of the deed to the purchaser.  [Part 1:344:1953; A 1954, 29; 1955, 340] — (NRS A 1973, 710; 1979, 132; 1991, 2094; 1995, 1888; 1999, 2771; 2015, 875)
NV Rev Stat § 361.130 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.130 - Exemption of public cemeteries and graveyards.

All cemeteries and graveyards set apart and used for and open to the public for the burial of the dead, when no charge is made for burial therein, shall be exempt from taxation.  [Part 1:344:1953; A 1954, 29; 1955, 340]
NV Rev Stat § 361.132 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.132 - Exemption of certain private cemeteries and places of burial.

The cemetery lands and property of any nonprofit corporation governed by the provisions of chapter 82 of NRS formed for the purposes of procuring and holding lands to be used exclusively for a cemetery or place of burial of the dead are exempt from all public taxes, rates and assessments, and are not liable to be sold on execution or be applied in payment of debts due from any individual proprietors. The proprietors of lots or plats in such cemeteries, their heirs or devisees, may hold the lots or plats exempt in the same way so long as the lots or plats remain dedicated to the purpose of a cemetery.  (Added to NRS by 1991, 1313)
NV Rev Stat § 361.135 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.135 - Exemptions of certain lodges, societies and similar charitable or benevolent organizations.

  1. The funds, furniture, paraphernalia and regalia owned by any lodge of the Benevolent Protective Order of Elks, Fraternal Order of Eagles, Free and Accepted Masons, Independent Order of Odd Fellows, Knights of Pythias or Knights of Columbus, or by any similar charitable organization, or by the Lahontan Audubon Society, the National Audubon Society, Inc., of New York, the Defenders of Wildlife of the District of Columbia or any similar benevolent or charitable society, so long as they are used for the legitimate purposes of such lodge or society or for such charitable or benevolent purposes, are exempt from taxation.  2. The real estate and fixtures of any such organization or society are exempt from taxation, but when any such property is used for purposes other than those of such organization or society, and a rent or other valuable consideration is received for its use, the property so used must be taxed.  3. Where any structure or parcel of land is used partly for the purposes of such organization or society and partly for rental purposes, the area used for rental purposes must be assessed separately and that portion only may be taxed.  [Part 1:344:1953; A 1954, 29; 1955, 340] — (NRS A 1967, 982; 1971, 143; 1973, 1670; 2007, 1882)
NV Rev Stat § 361.140 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.140 - Exemptions of certain charitable corporations.

  1. In addition to the corporations defined by law to be charitable corporations there are hereby included:  (a) Any corporation whose objects and purposes are religious, educational or for public charity and whose funds have been derived in whole or substantial part from grants or other donations from governmental entities or donations from the general public, or both, not including donations from any officer or trustee of the corporation; and  (b) Any corporation prohibited by its articles of incorporation from declaring or paying dividends, and where the money received by it is devoted to the general purpose of charity and no portion of the money is permitted to inure to the benefit of any private person engaged in managing the charity, except reasonable compensation for necessary services actually rendered to the charity, and where indigent persons without regard to race, color, sexual orientation, or gender identity or expression may receive medical care and attention without charge or cost.  2. All buildings belonging to a corporation defined in subsection 1, together with the land actually occupied by the corporation for the purposes described and the personal property actually used in connection therewith, are exempt from taxation when used solely for the purpose of the charitable corporation.  [1:66:1933; 1931 NCL § 983] + [2:66:1933; 1931 NCL § 983.01] — (NRS A 1979, 496; 1991, 2094; 2017, 1070)
NV Rev Stat § 361.145 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.145 - Exemptions of noncommercial theaters.

The buildings, furniture and equipment of noncommercial theaters owned and operated by nonprofit educational corporations organized for the exclusive purpose of conducting classes in theater practice and the production of plays on a nonprofessional basis shall be exempt from taxation. Such corporation shall provide in its articles of incorporation that the property for which the tax exemption is requested shall revert to the county in which it is located upon the cessation of the activities of the noncommercial theater.  [Part 1:344:1953; A 1954, 29; 1955, 340] — (NRS A 1971, 143, 876)
NV Rev Stat § 361.150 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.150 - Exemptions of volunteer fire departments.

The real and personal property of organized and incorporated volunteer fire departments shall be exempt from taxation, but such property shall be taxed when it is used for any purpose other than carrying out the legitimate functions of such volunteer fire department.  [1.1:344:1953; added 1955, 199] — (NRS A 1973, 334)
NV Rev Stat § 361.1565 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.1565 - Certain exemptions reduced to extent of exemption from governmental services tax.

The personal property tax exemption to which a surviving spouse, person who is blind, veteran or surviving spouse of a veteran who incurred a service-connected disability is entitled pursuant to NRS 361.080, 361.085, 361.090 or 361.091 is reduced to the extent that he or she is allowed an exemption from the governmental services tax pursuant to chapter 371 of NRS.  (Added to NRS by 1977, 1489; A 1981, 1566; 1995, 1088; 2001, 289, 1546; 2003, 2757)
NV Rev Stat § 361.159 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.159 - Exempt personal property subject to taxation if used in business conducted for profit; exceptions.

  1. Except as otherwise provided in subsection 3, when personal property, or a portion of personal property, which for any reason is exempt from taxation is leased, loaned or otherwise made available to and used by a natural person, association or corporation in connection with a business conducted for profit, the leasehold interest, possessory interest, beneficial interest or beneficial use of any such lessee or user of the property is subject to taxation to the extent the:  (a) Portion of the property leased or used; and  (b) Percentage of time during the fiscal year that the property is leased to the lessee or used by the user, in accordance with NRS 361.2275,  can be segregated and identified. The taxable value of the interest or use must be determined in the manner provided in subsection 3 of NRS 361.227 and in accordance with NRS 361.2275.  2. Taxes must be assessed to lessees or users of exempt personal property and collected in the same manner as taxes assessed to owners of other personal property, except that taxes due under this section do not become a lien against the personal property. When due, the taxes constitute a debt due from the lessee or user to the county for which the taxes were assessed and, if unpaid, are recoverable by the county in the proper court of the county.  3. The provisions of this section do not apply to personal property:  (a) Used in vending stands operated by persons who are blind under the auspices of the Bureau of Services to Persons Who Are Blind or Visually Impaired of the Rehabilitation Division of the Department of Employment, Training and Rehabilitation.  (b) Owned by a public airport and used for the purposes of the public airport.  (Added to NRS by 1965, 1157; A 1971, 659; 1973, 1406; 1977, 1098; 1987, 293; 1993, 1575, 2311; 1995, 579, 1809; 1997, 1173; 2001, 841, 1546; 2003, 53)
NV Rev Stat § 361.160 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.160 - "Personal property in transit" defined; exceptions.

  1. Personal property in transit through this State is personal property:  (a) Which is moving in interstate commerce through or over the territory of the State of Nevada; or  (b) Which was consigned to a warehouse, public or private, within the State of Nevada from outside the State of Nevada for storage in transit to a final destination outside the State of Nevada, whether specified when transportation begins or afterward.  Such property is deemed to have acquired no situs in Nevada for purposes of taxation. Such property is not deprived of exemption because while in the warehouse the property is assembled, bound, joined, manufactured, processed, disassembled, divided, cut, broken in bulk, relabeled or repackaged, or because the property is being held for resale to customers outside the State of Nevada. The exemption granted shall be liberally construed to effect the purposes of NRS 361.160 to 361.185, inclusive.  2. Personal property within this State as mentioned in NRS 361.030 and 361.045 to 361.155, inclusive, does not include personal property in transit through this State as defined in this section.  [2:77:1949; A 1954, 28] + [3:77:1949; A 1955, 600] — (NRS A 1961, 594; 1969, 662; 1973, 349; 1991, 1945)
NV Rev Stat § 361.165 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.165 - Warehouse books and records: Designation of "no situs" property; contents; inspection.

  1. All property claimed to be "no situs" under NRS 361.160 to 361.185, inclusive, shall be designated as being "in transit" upon the books and records of the warehouse wherein the same is located.  2. The books and records of the warehouse shall contain a full, true and correct inventory of all such property, together with the date of the receipt of the same, the date of the withdrawal of the same, the point of origin thereof and the point of ultimate destination thereof if known.  3. The books and records of any such warehouse with reference to any such in transit property shall at all times be open to the inspection of all taxing authorities of the State of Nevada and of any political subdivision thereof.  [Part 4:77:1949; 1943 NCL § 6628.04]
NV Rev Stat § 361.180 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.180 - Civil action for collection of taxes evaded.

If any owner, shipper or agent thereof shall by misrepresentation, concealment or violation of the provisions of NRS 361.160 to 361.185, inclusive, evade the assessment or the levy of taxes on property not defined in NRS 361.160 to be personal property in transit through this state, he or she shall be liable in the sum of the taxes evaded which would otherwise have been levied against his or her property, to be collected in a civil action on behalf of the tax collector of his or her county. The action shall be commenced and maintained by the district attorney, and the judgment, when entered, shall include all costs and an attorney’s fee for the plaintiff in his or her official capacity not less than the amount of the taxes so evaded.  [6:77:1949; 1943 NCL § 6628.06]
NV Rev Stat § 361.185 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.185 - Penalty for false statement.

If any person shall willfully deliver any statement to the officer charged with assessment of property for tax purposes in his or her county containing a false statement of a material fact, whether it be an owner, shipper, his or her agent, or a storage person or warehouseman of his or her agent, the person shall be guilty of a misdemeanor.  [5:77:1949; 1943 NCL § 6628.05] — (NRS A 1967, 558)
NV Rev Stat § 361.187 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.187 - Applicability of exemption to owner of leased art.

The exemption provided in paragraph (j) of subsection 1 of NRS 361.068 applies to taxes on personal property otherwise due from the owner of a work of fine art that is leased to a person who publicly displays the work. The price or value to which that section refers is the price or value of the work that is leased.  (Added to NRS by 1999, 3198)
NV Rev Stat § 361.189 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.189 - Parceling system.

  1. Not later than July 1, 1979, and thereafter:  (a) All land in this State must be legally described for tax purposes by parcel number in accordance with the parceling system prescribed by the Department. The provisions of NRS 361.190 to 361.220, inclusive, must remain in effect until each county has established and implemented the prescribed parceling system.  (b) Each county shall prepare and possess a complete set of maps drawn in accordance with such parceling system for all land in the county.  2. The Department may assist any county in preparing the maps required by subsection 1, if it is shown to the satisfaction of the Department that the county does not have the ability to prepare such maps. The county shall reimburse the Department for its costs from the county general fund. The Department may employ such services as are needed to carry out the provisions of this section.  3. The county assessor shall ensure that the parcels of land on such maps are numbered in the manner prescribed by the Department. The county assessor shall continually update the maps to reflect transfers, conveyances, acquisitions or any other transaction or event that changes the boundaries of any parcel and shall renumber the parcels or prepare new map pages for any portion of the maps to show combinations or divisions of parcels in the manner prescribed by the Department. The maps must readily disclose precisely what land is covered by any particular parcel number in the current fiscal year.  4. The Department may review such maps annually to ensure that they are being properly updated. If it is determined that such maps are not properly updated, the Department may order the board of county commissioners to employ forthwith one or more qualified persons approved by the Department to prepare the required maps. The payment of all costs incidental thereto is a proper charge against the funds of the county, notwithstanding such funds were not budgeted according to law.  5. Such maps must at all times be available in the office of the county assessor. All such maps must be retained by the county assessor as a permanent public record.  6. Land must not be described in any deed or conveyance by reference to any such map unless the map is filed for record in the office of the county recorder of the county in which the land is located.  7. A county assessor shall not reflect on the tax roll a change in the ownership of land in this State unless the document that conveys the ownership of land contains a correct and complete legal description, adequately describing the exact boundaries of the parcel of land. A parcel number assigned by a county assessor does not constitute a correct and complete legal description of the land conveyed.  (Added to NRS by 1975, 1654; A 2001, 1547; 2003, 2757)
NV Rev Stat § 361.190 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.190 - Manner of description until parceling system established.

For tax purposes, land in this State shall be legally described pursuant to NRS 361.190 to 361.220, inclusive.  [Part 4.5:344:1953; added 1955, 415]
NV Rev Stat § 361.195 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.195 - Land surveyed under authority of United States.

Land surveyed under the authority of the United States may be described by township, range, section and fractional section, with its acreage.  [Part 4.5:344:1953; added 1955, 415]
NV Rev Stat § 361.200 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.200 - City lots.

City lots may be described by naming the city and giving the number of the lot and block, according to the system of numbering in the city.  [Part 4.5:344:1953; added 1955, 415]
NV Rev Stat § 361.205 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.205 - Description with reference to map or plat.

When the owners of land have laid out and platted the land into lots, streets, alleys and public places and the maps or plats thereof have been duly filed and approved according to law, such land may be described by numbers or letters as shown on the map or plat.  [Part 4.5:344:1953; added 1955, 415] — (NRS A 1977, 1526)
NV Rev Stat § 361.210 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.210 - Description with reference to unofficial map filed with county assessor or county commissioners.

When an owner of land has furnished any map or plat not duly filed and approved according to law and such map or plat contains sufficient information clearly to identify the land, and it is properly identified by and filed with the county assessor or the board of county commissioners of the county where the map or plat is filed, the land may be described by reference to this map.  [Part 4.5:344:1953; added 1955, 415] — (NRS A 1977, 1526)
NV Rev Stat § 361.215 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.215 - Description with reference to map in possession of county or county officer: Identification of parcels; display of map; reference to map.

  1. Where any county or county officer possesses a complete, accurate map of any land in the county, the county assessor of such county may number or letter the parcels in a manner approved by the board of county commissioners. The county assessor may renumber or reletter the parcels or prepare new map pages for any portion of such map to show combinations or divisions of parcels in a manner approved by the board of county commissioners of such county, so long as an inspection of such map will readily disclose precisely what land is covered by any particular parcel number or letter in the current or in any prior fiscal year. The map or copy shall at all times be publicly displayed in the office of the county assessor.  2. Except as provided in subsection 3, land may be described in any notice, certificate, list, record or other document provided for in this chapter, by reference to:  (a) The appropriate parcel letters or numbers; and  (b) The map in the office of the county assessor from which the parcel letters or numbers were obtained.  3. Land shall not be described in any deed or conveyance by a reference to any such map unless such map has been filed for record in the office of the county recorder of the county in which the land is located.  [Part 4.5:344:1953; added 1955, 415] — (NRS A 1975, 153)
NV Rev Stat § 361.220 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.220 - Description by metes and bounds.

Land may be described by metes and bounds, or other description sufficient to identify it, giving the locality and an estimate of the number of acres.  [Part 4.5:344:1953; added 1955, 415]
NV Rev Stat § 361.221 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.221 - Certification required; Appraiser’s Certification Board; examinations.

  1. A person shall not perform the duties of an appraiser for purposes of the taxation of property as an employee of or as an independent contractor for the State or any of its political subdivisions unless the person holds a valid appraiser’s certificate issued by the Department. A person not so certified may collect data but shall not appraise value, and data so collected must be reviewed by a certified appraiser.  2. There is established an Appraiser’s Certification Board consisting of six members, three of whom must be chosen by majority vote of the several county assessors from persons who hold a valid appraiser’s certificate issued by the Department and three of whom must be appointed by the Nevada Tax Commission. This Board shall:  (a) Advise the Department on any matter pertaining to the certification and continuing education of appraisers who are subject to the provisions of this section; and  (b) Perform such other duties as are provided by law.  3. Each member of the Board is entitled to the per diem allowance and travel expenses provided for state officers and employees while attending meetings of the Board.  4. The Department may contract for the development and administration of the appropriate examinations. Except as provided in this subsection, an appraiser’s certificate must be issued to an applicant only if the applicant has passed the appropriate examination. The Department may charge each examinee a reasonable examination fee to recover the cost of the examination. An applicant who has a professional designation or certification recognized by the Board may, with the approval of the Board, be issued an appraiser’s certificate without examination.  (Added to NRS by 1975, 1653; A 1977, 317; 1983, 225; 1985, 893; 1997, 1571)
NV Rev Stat § 361.222 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.222 - Temporary certificate.

The Department shall issue a temporary appraiser’s certificate to a person who is newly employed as an appraiser by the State or any of its political subdivisions and who applies to take the appraiser’s certificate examination. The temporary certificate expires 2 years after the date of issue or when the results of the applicant’s examination are determined, whichever occurs first. A temporary certificate shall not be renewed.  (Added to NRS by 1975, 1654; A 1977, 318)
NV Rev Stat § 361.2224 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.2224 - Application for certificate to include social security number of applicant. [Effective until the date of the repeal of 42 U.S.C. § 666, the federal law requiring each state to establish procedures for withholding, suspending and restricting the professional, occupational and recreational licenses for child support arrearages and for noncompliance with certain processes relating to paternity or child support proceedings.]

An application for the issuance of a certificate as an appraiser must include the social security number of the applicant.  (Added to NRS by 1997, 2047)