2005 Nevada Revised Statutes - Chapter 496 — Municipal Airports
CHAPTER 496 - MUNICIPAL AIRPORTS
GENERAL PROVISIONS
NRS 496.010 Shorttitle.
NRS 496.020 Definitions.
POWERS OF MUNICIPALITIES; FACILITIES AND PROPERTY
NRS 496.030 Powerof municipality to construct and operate airports; acquisition of property.
NRS 496.035 Exemptionfrom and compliance with chapter 625 of NRS.
NRS 496.040 Powerto acquire existing airports; limitation.
NRS 496.050 Locationof airport; construction of buildings, roadways and bridges authorized.
NRS 496.055 Purchaseof property not intended to be used for specific purpose related to operationof airport at time of purchase.
NRS 496.060 Coordinationof air navigation facilities established by municipality with state and federalfacilities.
NRS 496.070 Eminentdomain: Procedure; damages and costs of removal or relocation.
NRS 496.080 Sale or lease of municipal airports; limitations.
NRS 496.090 Agreementsfor commercial or residential use of airport or facility; contracts for sale ofsecurities.
NRS 496.100 Agentmay operate airport; limitations.
NRS 496.110 Liensfor repairs, improvements or storage; enforcement.
MUNICIPAL AUTHORITY; ORDINANCES AND REGULATIONS
NRS 496.120 Municipalauthority may be vested in municipal officer, board or agency by resolution;powers and duties.
NRS 496.130 Municipalitymay adopt reasonable ordinances and regulations for airport management andoperation; enforcement of ordinances or regulations; airports outside municipallimits subject to state and federal law.
CONTRACTS, DEBT, FINANCES AND INVESTMENTS
NRS 496.140 Municipalpower to tax and appropriate money for purposes of chapter.
NRS 496.150 Issuanceof general obligation and revenue bonds to pay costs of acquisition anddevelopment.
NRS 496.155 Issuanceof municipal securities pursuant to Local Government Securities Law; entry intocontracts of purchase, medium-term obligations and installment-purchaseagreements.
NRS 496.160 Validationof prior municipal bonds and action.
NRS 496.170 Airportfund.
NRS 496.180 Municipalityauthorized to accept and expend federal and state money; terms and conditionsof grants or loans.
NRS 496.200 Municipalpower to contract for purposes of chapter.
JOINT EXERCISE OF AUTHORITY
NRS 496.210 Jointexercise of powers by public agencies and municipalities.
NRS 496.220 Agreementsof public agencies for joint action: Mandatory and permissive provisions.
NRS 496.230 Jointboard of public agencies: Members, number and term; powers; expenditures;eminent domain.
NRS 496.240 Jointfund.
MISCELLANEOUS PROVISIONS
NRS 496.250 Actionsdeclared to be public and governmental functions; immunity.
NRS 496.260 Propertyand income exempt from taxation.
NRS 496.270 Incidentalpowers.
NRS 496.280 Provisionsof chapter do not limit municipal power to regulate airport hazards.
NRS 496.290 Uniformityof interpretation and construction of chapter.
_________
GENERAL PROVISIONS
NRS
[30:215:1947; 1943 NCL 293.49]
NRS
1. Air navigation facility means any facility, otherthan one owned and operated by the United States, used in, available for usein, or designed for use in, aid of air navigation, including any structures,mechanisms, lights, beacons, markers, communicating systems, or otherinstrumentalities, or devices used or useful as an aid, or constituting anadvantage or convenience, to the safe taking off, navigation, and landing ofaircraft, or the safe and efficient operation or maintenance of an airport, andany combination of any or all of such facilities.
2. Airport means any area of land or water which isused for the landing and takeoff of aircraft, and any appurtenant areas whichare used for airport buildings or other airport facilities or rights-of-way,together with all airport buildings and facilities located thereon.
3. Airport hazard means any structure, object ofnatural growth, or use of land which obstructs the airspace required for theflight of aircraft in landing or taking off at an airport or is otherwisehazardous to such landing or taking off of aircraft.
4. Municipal means pertaining to a municipality asdefined in this section.
5. Municipality means any county, city or town ofthis state.
6. Person includes a government, a governmentalagency and a political subdivision of a government.
7. Public utility means a person who operates anyairline, broadcasting, electric, gas, pipeline, radio, railroad, ruralelectric, sanitary sewer, slurry, telephone, telegraph or water business inthis state and who conducts such a business for a public use.
[1:215:1947; 1943 NCL 293.20](NRS A 1977, 276;1985, 521, 2053)
POWERS OF MUNICIPALITIES; FACILITIES AND PROPERTY
NRS
1. Every municipality may, out of any appropriationsor other money made available for such purposes:
(a) Plan, establish, develop, construct, enlarge,improve, maintain, equip, operate, regulate, protect and police airports andair navigation facilities, either within or without the territorial limits ofthe municipality and within or without the territorial boundaries of thisstate.
(b) Contract or otherwise provide, by condemnation ifnecessary, for the removal of any airport hazard or the removal or therelocation of all private structures, railways, mains, pipes, conduits, wires,cables, poles and all other facilities and equipment which may interfere withthe location, expansion, development or improvement of the airports, restrictedlanding areas and other air navigation facilities, or with the safe approachthereto or takeoff therefrom by aircraft.
(c) Pay the cost of removal or relocation.
(d) Pay the cost of construction, installation,equipment, maintenance and operation at such airports of buildings and otherfacilities for the servicing of aircraft, for any other use related to theoperation of an aviation or air transportation business, or for the comfort andaccommodation of air travelers, and the purchase and sale of supplies, goodsand commodities as are incident to the operation of its airport properties,including, without limitation, runways, taxiways, loading and unloading rampand apron facilities, terminal and parking facilities, warehouses and othercargo facilities, hangars, shops, offices, and other buildings and facilitiesused in connection with the operation of airports.
2. For such purposes, the municipality may use anyavailable property that it owns or controls and may, by purchase, gift, devise,lease, eminent domain proceedings or otherwise, acquire property, real orpersonal, or any interest therein, including easements in airport hazards orland outside the boundaries of an airport or airport site, as are necessary topermit the safe and efficient operation of the airport or to permit theremoval, elimination, obstruction, marking and lighting of airport hazards, orto prevent the establishment of airport hazards, including any property whichis located in an area that is significantly affected by noise created by anairport as determined by a study of the airport environs conducted inaccordance with guidelines for land use compatibility established by theFederal Aviation Administration.
[2:215:1947; 1943 NCL 293.21](NRS A 1967, 715;1995, 923)
NRS
1. An employee of a municipality who is not licensedas a professional land surveyor pursuant to chapter625 of NRS may collect information to be used exclusively by themunicipality for preliminary planning for development of new airports or airnavigation facilities or improvements to existing airports or air navigation facilitieswithin the municipality.
2. If, based on the information collected pursuant tothis section, the municipality elects to initiate or proceed with such aproject, the municipality shall comply with the provisions of
(a) Preparation of the maps, plans, specifications, reportsand estimates required for the project; and
(b) Execution or supervision of all other practices ofland surveying associated with the project.
(Added to NRS by 1995, 846; A 1997, 1068)
NRS
[3:215:1947; 1943 NCL 293.22]
NRS
1. Establish or acquire and maintain, within orbordering upon the territorial limits of the municipality, airports in, overand upon any public waters of this state, any submerged lands under such publicwaters, and any artificial or reclaimed lands which, before the artificialmaking or reclamation thereof, constituted a portion of the submerged landsunder such public waters.
2. Construct and maintain terminal buildings, landingfloats, causeways, roadways and bridges for approaches to or connecting withany such airport, and landing floats and breakwaters for the protectionthereof.
[4:215:1947; 1943 NCL 293.23]
NRS
1. The property is located in an area which may affector may be affected by the future development or use of the airport; and
2. The purchase of the property:
(a) Will enhance the general safety or efficiency, orboth, of the operation of the airport and its access roadways;
(b) Is required for the assemblage or consolidation ofparcels of land within a subdivision that may be necessary for the futuredevelopment or use of the airport;
(c) Will cost less than any future acquisition of theproperty; or
(d) Will promote development in the area surroundingthe airport and its access roadways which is compatible with the current andfuture operation of the airport.
(Added to NRS by 1995, 923)
NRS
[5:215:1947; 1943 NCL 293.24]
NRS
1. In the acquisition of property by eminent domainproceedings authorized by this chapter, the municipality shall proceed in themanner provided by chapter 37 of NRS; but themunicipality exercising such power shall, in addition to the damage for thetaking, injury or destruction of property, also pay the cost of the removal orrelocation of any structure, railways, mains, pipes, conduits, wires, cables,poles or any public utility which is required to be moved to a new location.
2. For the purpose of making surveys and examinationsrelative to any eminent domain proceedings, the municipality may enter upon anyland, in accordance with the provisions of NRS37.050, doing no unnecessary damage.
[6:215:1947; 1943 NCL 293.25](NRS A 1995, 503)
NRS
1. Except as otherwise provided in subsection 2 or asmay be limited by the terms and conditions of any grant, loan or agreementpursuant to NRS 496.180, everymunicipality may, by sale, lease or otherwise, dispose of any airport, air navigationfacility, or other property, or portion thereof or interest therein, acquiredpursuant to this chapter.
2. The disposal by sale, lease or otherwise must be:
(a) Made by public auction; and
(b) In accordance with the laws of this State, orprovisions of the charter of the municipality, governing the disposition ofother property of the municipality, except that in the case of disposal toanother municipality or agency of the State or Federal Government foraeronautical purposes incident thereto, the sale, lease or other disposal maybe effected in such manner and upon such terms as the governing body of the municipalitymay deem in the best interest of the municipality, and except as otherwiseprovided in subsections 3, 4 and 5 of NRS496.090.
[7:215:1947; 1943 NCL 293.26](NRS A 1967, 716;
NRS
1. In operating an airport or air navigation facilityor any other facilities appertaining to the airport owned, leased or controlledby a municipality, the municipality may, except as limited by the terms and conditionsof any grant, loan or agreement pursuant to NRS496.180, enter into:
(a) Contracts, leases and other arrangements with anypersons:
(1) Granting the privilege of using or improvingthe airport or air navigation facility, or any portion or facility thereof, orspace therein, for commercial purposes. The municipality may, if it determinesthat an improvement benefits the municipality, reimburse the person granted theprivilege for all or any portion of the cost of making the improvement.
(2) Conferring the privilege of supplying goods,commodities, things, services or facilities at the airport or air navigationfacility or other facilities.
(3) Making available services to be furnished bythe municipality or its agents or by other persons at the airport or airnavigation facility or other facilities.
(4) Providing for the maintenance of the airportor air navigation facility, or any portion or facility thereof, or spacetherein.
(5) Allowing residential occupancy of propertyacquired by the municipality.
(b) Contracts for the sale of revenue bonds or othersecurities whose issuance is authorized by the Local Government Securities Lawor NRS 496.150 or
2. In each case the municipality may establish theterms and conditions and fix the charges, rentals or fees for the privileges orservices, which must be reasonable and uniform for the same class of privilegeor service and must be established with due regard to the property andimprovements used and the expenses of operation to the municipality.
3. Except as otherwise provided in this subsection,and as an alternative to the procedure provided in subsection 2 of
4. Before entering into any such contract, lease or otherarrangements, the municipality shall publish notice of its intention in generalterms in a newspaper of general circulation within the municipality at leastonce a week for 21 days or three times during a period of 10 days. If there isnot a newspaper of general circulation within the municipality, themunicipality shall post a notice of its intention in a public place at leastonce a week for 30 days. The notice must specify that a regular meeting of thegoverning body is to be held, at which meeting any interested person mayappear. No such contract, lease or other arrangement may be entered into by themunicipality until after the notice has been given and a meeting held asprovided in this subsection.
5. Any member of a municipalitys governing body mayvote on any such contract, lease or other arrangement notwithstanding the factthat the term of the contract, lease or other arrangement may extend beyond histerm of office.
[8:215:1947; 1943 NCL 293.27](NRS A 1967, 716;1987, 767; 1989, 721, 776, 1969; 1995, 846;
NRS
[9:215:1947; 1943 NCL 293.28](NRS A 1967, 717)
NRS
[10:215:1947; 1943 NCL 293.29]
MUNICIPAL AUTHORITY; ORDINANCES AND REGULATIONS
NRS
[11:215:1947; 1943 NCL 293.30]
NRS
1. A municipality that establishes or acquires anairport or air navigation facility may adopt, amend and repeal such reasonableordinances, resolutions, rules, regulations or orders as it deems necessary forthe management, government and use of the airport or air navigation facilityunder its control, whether situated within or outside of the territorial limitsof the municipality.
2. For the enforcement thereof, the municipality may,by ordinance or resolution, as appropriate, appoint airport guards or policewith full police powers which must be performed in compliance with theprovisions of NRS 171.1223, and fix penalties,within the limits prescribed by law, for the violation of the ordinances, resolutions,rules, regulations and orders. Penalties must be enforced in the same manner inwhich penalties prescribed by other ordinances or resolutions of themunicipality are enforced.
3. A rule, regulation or ordinance must not beadopted, amended or repealed under this chapter, except by action of thegoverning body of the municipality after a public hearing in relation theretoat which public utilities owning facilities in the areas involved, and otherinterested persons, have an opportunity to be heard. At least 15 days noticeof the hearing must:
(a) Be given to all public utilities owning facilitiesin the area involved; and
(b) Be published in an official paper or a paper ofgeneral circulation in the municipality or municipalities in which the airportis located.
Thissubsection does not apply to ordinances adopted pursuant to
4. All ordinances, resolutions, rules, regulations ororders which are issued by the municipality must be kept in substantialconformity with the laws of this State, or any regulations adopted or standardsestablished pursuant thereto, and, as nearly as possible, with the federal lawsgoverning aeronautics and the rules, regulations or standards duly issuedthereunder.
5. To the extent that an airport or other airnavigation facility controlled and operated by a municipality is locatedoutside the territorial limits of the municipality, it is subject to federaland state laws, rules or regulations, and under the jurisdiction and control ofthe municipality controlling or operating it. No other municipality has anyauthority to charge or exact a license fee or occupation tax for operationsthereon.
[12:215:1947; 1943 NCL 293.31](NRS A 1977, 277;1987, 500; 2001, 1870)
CONTRACTS, DEBT, FINANCES AND INVESTMENTS
NRS
[13:215:1947; 1943 NCL 293.32]
NRS
1. General obligation bonds, payable from taxes;
2. General obligation bonds, payable from taxes, whichpayment is additionally secured by a pledge of net revenues or gross revenuesderived from the operation of all or any part of the airport or any facilitiesappertaining thereto; and
3. Revenue bonds constituting special obligations andpayable from such net revenues or gross revenues.
[14:215:1947; 1943 NCL 293.33](NRS A 1965, 1256;1967, 717; 1981, 964)
NRS
1. Subject to the provisions of
2. General obligation bonds, whether or not their paymentis additionally secured by a pledge of net revenues, must be sold as providedin the Local Government Securities Law.
3. Revenue bonds may be sold at a public sale asprovided in the Local Government Securities Law or at a private sale.
4. The governing body may by resolution acquire realproperty for the expansion of airport or air navigation facilities by enteringinto contracts of purchase, of a type and duration and on such terms as thegoverning body determines, including, without limitation, contracts secured bya mortgage or other security interest in the real property. The governing bodymay not use any revenue derived from taxes ad valorem to pay for theacquisition, and the obligation under the contract does not constitute ageneral obligation of the municipality or apply against any debt limitationpertaining to the municipality.
5. The governing body may by resolution enter into amedium-term obligation or installment-purchase agreement for any undertakingauthorized in NRS 496.150 and issuenegotiable instruments without regard to the requirements specified in:
(a) Paragraphs (a) and (b) of subsection 2 of
(b) Subsections 1 and 2 of
(Added to NRS by 1965, 1256; A 1967, 718; 1979, 1123;1981, 1929; 1987, 501; 1995, 1827;
NRS
1. Any acquisition of property heretofore made, withinor without the limits of any municipality or the State, for the purposesauthorized by this chapter, and any other action heretofore taken by amunicipality in furtherance of such purposes, including but not limited to themaking of appropriations, the expenditure of money, the incurring of debts, theacceptance and disbursement of federal, state or other grants or loans, theissuance and payment of bonds and notes, the execution of leases and contracts,which acquisition or action would have been authorized had this chapter been ineffect at the time of such an acquisition or action, is hereby ratified andmade valid.
2. All bonds and notes heretofore issued infurtherance of purposes authorized by this chapter and actions ratified by thissection are confirmed as legal obligations of the municipality, and, withoutprejudice to the general powers granted to the municipality by this chapter,such municipality is hereby authorized to issue further bonds and notes forsuch purposes up to the limit fixed in the original authorization therefor,which bonds and notes shall be legal obligations in accordance with theirterms.
[15:215:1947; 1943 NCL 293.34]
NRS
[16:215:1947; 1943 NCL 293.35]
NRS
1. Every municipality is authorized to accept,receive, receipt for, disburse and expend federal and state moneys and othermoneys, public or private, made available by grant or loan, or both, toaccomplish, in whole or in part, any of the purposes of this chapter.
2. All federal moneys accepted under this sectionshall be accepted and expended by the municipality upon such terms andconditions as are prescribed by the United States and as are consistent withstate law. All state moneys accepted under this section shall be accepted andexpended by the municipality upon such terms and conditions as are prescribedby the State.
3. Unless otherwise prescribed by the agency fromwhich such moneys were received, the chief financial officer of themunicipality shall, on its behalf, deposit all moneys received pursuant to thissection, and shall keep them in separate funds designated according to thepurposes for which the moneys were made available, in trust for such purposes.
[17:215:1947; 1943 NCL 293.36]
NRS
[19:215:1947; 1943 NCL 293.38]
JOINT EXERCISE OF AUTHORITY
NRS
1. For the purposes of this section, unless otherwisequalified:
(a) Public agency includes municipality, as definedin this chapter, any agency of the State Government and of the United States,and any municipality, political subdivision, and agency of another state.
(b) Governing body means the governing body of acounty or municipality, and the head of the agency if the public agency isother than a county or municipality.
2. All powers, privileges and authority granted to anymunicipality by this chapter may be exercised and enjoyed jointly with anypublic agency of this state, and jointly with any public agency of any otherstate or of the United States to the extent that the laws of such other stateor of the United States permit such joint exercise or enjoyment. If nototherwise authorized by law, any agency of the State Government when actingjointly with any municipality may exercise and enjoy all of the powers,privileges and authority conferred by this chapter upon a municipality.
[20:215:1947; 1943 NCL 293.39]
NRS
1. Any two or more public agencies may enter intoagreements with each other for joint action pursuant to the provisions of thissection. Concurrent action by ordinance, resolution or otherwise of thegoverning bodies of the participating public agencies shall constitute jointaction.
2. Each agreement shall specify:
(a) Its duration.
(b) The proportionate interest which such public agencyshall have in the property, facilities and privileges involved.
(c) The proportion to be borne by each public agency ofpreliminary costs and costs of acquisition, establishment, construction,enlargement, improvement and equipment of the airport or air navigationfacility.
(d) The proportion of the expenses of maintenance,operation, regulation and protection thereof to be borne by each.
(e) Such other terms as are required by the provisionsof this section.
3. The agreement may also provide for:
(a) Amendments thereof.
(b) Conditions and methods of termination of theagreement.
(c) The disposal of all or any of the property,facilities and privileges jointly owned, prior to or upon the property,facilities and privileges, or any part thereof, ceasing to be used for thepurposes provided in this chapter, or upon termination of the agreement.
(d) The distribution of the proceeds received upon anysuch disposal, and of any funds or other property jointly owned and undisposedof.
(e) The assumption or payment of any indebtednessarising from the joint venture which remains unpaid upon the disposal of allassets or upon a termination of the agreement.
(f) Such other provisions as may be necessary orconvenient.
[21:215:1947; 1943 NCL 293.40]
NRS
1. Public agencies acting jointly pursuant to thischapter shall create a joint board which shall consist of members appointed bythe governing body of each participating public agency. The number to beappointed, their term and compensation, if any, shall be provided for in thejoint agreement.
2. Each joint board shall organize, select officersfor terms to be fixed by the agreement, and adopt and amend from time to timerules for its own procedure.
3. The joint board shall have power:
(a) To plan, acquire, establish, develop, construct,enlarge, improve, maintain, equip, operate, regulate, protect and police anyairport or air navigation facility or any other facilities appertaining to theairport or airport hazard to be jointly acquired, controlled and operated.
(b) To contract or otherwise provide, by condemnationif necessary, for the removal of any airport hazard or the removal or therelocation of all private structures, railways, mains, pipes, conduits, wires,cables, poles and other facilities and equipment which may interfere with thelocation, expansion, development or improvement of such airports, restrictedlanding areas, other air navigation facilities, and any other facilitiesappertaining to the airport, or with the safe approach thereto or takeofftherefrom by aircraft.
(c) To pay the cost of removal or relocation.
4. The board may exercise on behalf of its constituentpublic agencies all the powers of each with respect to such airport, airnavigation facility, or other facilities, or airport hazard, subject to thelimitations of this section.
5. The total expenditures to be made by the jointboard for any purpose in any calendar year shall be determined by a budgetapproved by the governing bodies of its constituent public agencies on orbefore the preceding December 1.
6. No airport, air navigation facility, otherfacilities, airport hazard, or real or personal property, the cost of which isin excess of sums therefor fixed by the joint agreement or allotted in theannual budget, may be acquired by the joint board; but the agencies exercisingsuch power shall, in addition to the damage for the taking, injury ordestruction of property, also pay the cost of removal or relocation of anystructure, railways, mains, pipes, conduits, wires, cables, poles or any publicutility which is required to be moved to a new location without the approval ofthe governing bodies of its constituent public agencies.
7. Eminent domain proceedings under this section maybe instituted only by authority of the governing bodies of the constituentpublic agencies of the joint board. If so authorized, proceedings shall beinstituted in the names of the constituent public agencies jointly, and theproperty so acquired shall be held by the public agencies as tenants in commonuntil conveyed by them to the joint board.
8. The joint board shall not dispose of any airport,air navigation facility, other facilities, or real property under itsjurisdiction except with the consent of the governing bodies of its constituentpublic agencies; but the joint board may, without such consent, enter into thecontract, lease or other arrangements contemplated by
9. Any resolutions, rules, regulations or orders ofthe joint board dealing with subjects authorized by
[22:215:1947; 1943 NCL 293.41](NRS A 1967, 719)
1. For the purpose of providing a joint board withmoneys for the necessary expenditures in carrying out the provisions of thischapter, a joint fund shall be created and maintained, into which shall bedeposited the share of each of the constituent public agencies as provided bythe joint agreement. Each of the constituent public agencies shall provide itsshare of the fund from sources available to each.
2. Any federal, state or other contributions or loans,and the revenues obtained from the joint ownership, control and operation ofany airport or air navigation facility under the jurisdiction of the jointboard shall be paid into the joint fund.
3. Disbursements from the fund shall be made by orderof the board, subject to the limitations prescribed in
[23:215:1947; 1943 NCL 293.42]
MISCELLANEOUS PROVISIONS
NRS
1. The acquisition of any land or interest thereinpursuant to this chapter, the planning, acquisition, establishment,development, construction, improvement, maintenance, equipment, operation,regulation, protection, and policing of airports and air navigation facilities,including the acquisition or elimination of airport hazards, and the exerciseof any other powers herein granted to municipalities and other public agencies,to be exercised severally or jointly, are hereby declared to be public andgovernmental functions, exercised for a public purpose, and matters of publicnecessity; and, in the case of any county, are declared to be county functionsand purposes as well as public and governmental; and, in the case of anymunicipality other than a county, are declared to be municipal functions andpurposes as well as public and governmental.
2. All land and other property and privileges acquiredand used by or on behalf of any municipality or other public agency in themanner and for the purposes enumerated in this chapter shall and are herebydeclared to be acquired and used for public and governmental purposes and as amatter of public necessity, and, in the case of a county or municipality, forcounty or municipal purposes, respectively.
3. No action or suit shall be brought or maintainedagainst any county, municipality, or its officers, agents, servants oremployees for damages arising from tort occurring in or about the construction,maintenance, operation, superintendence, or management of any county ormunicipal airport, at such times as such airport may be leased to, operated by,or otherwise under the control or management of any individual or privatecorporation operating or managing the same for private gain; but nothing inthis subsection shall relieve any county or municipality of liability for suchdamages if the airport is operated or managed by the county or municipality ortheir employees.
[24:215:1947; A 1951, 473]
NRS
1. Any property in this state acquired by amunicipality for airport purposes pursuant to the provisions of this chapter,and any income derived by such municipality from the ownership, operation orcontrol thereof, shall be exempt from taxation to the same extent as otherproperty used for public purposes.
2. Any municipality is authorized to exempt frommunicipal taxation any property acquired within its boundaries by a publicagency of another state for airport purposes, and any income derived from suchproperty, to the extent that such other state authorizes similar exemptionsfrom taxation to municipalities of this state.
[25:215:1947; 1943 NCL 293.44]
NRS
[26:215:1947; 1943 NCL 293.45]
NRS
[27:215:1947; 1943 NCL 293.46]
NRS
[28:215:1947; 1943 NCL 293.47]
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