2019 Nevada Revised Statutes
Chapter 361 - Property Tax
NRS 361.030 - “Personal property” defined.
1. “Personal property” means:
(a) All household and kitchen furniture.
(b) All law, medical and miscellaneous libraries.
(c) All goods, wares and merchandise.
(d) All chattels of every kind and description, except vehicles as defined in NRS 371.020.
(e) Stocks of goods on hand.
(f) Any vehicle not included in the definition of vehicle in NRS 371.020.
(g) All locomotives, cars, rolling stock and other personal property used in operating any railroad within the State.
(h) All machines and machinery, all works and improvements, all steamers, vessels and watercraft of every kind and name navigating or used upon the waters of any river or lake within this State or having a general depot or terminus within this State.
(i) The money, property and effects of every kind, except real estate, of all banks, banking institutions or firms, bankers, moneylenders and brokers.
(j) All property of whatever kind or nature, except vehicles as defined in NRS 371.020, not included in the term “real estate” as that term is defined in NRS 361.035.
2. Gold-bearing and silver-bearing ores, quartz or minerals from which gold or silver is extracted, when in the hands of the producers thereof, shall not mean, not be taken to mean, nor be listed and assessed under the term “personal property” as used in this section, but are specially excepted therefrom, and shall be listed, assessed and taxed as provided by law.
[Part 3:344:1953] — (NRS A 1963, 305, 1121; 1983, 1191; 2013, 3115)
