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2019 Nevada Revised Statutes
Chapter 361 - Property Tax
NRS 361.0605 - Property related to public use of privately owned park exempted; exclusion.
Universal Citation: NV Rev Stat § 361.0605 (2019)
1. The acquisition, improvement or use of land by the public as a park is a municipal purpose, whether or not the park is owned or operated by a local government.
2. The real property and improvements of a privately owned park which, pursuant to an agreement with a local government, are used by the public without charge, excluding areas from which income is derived, are exempt from taxation.
(Added to NRS by 1995, 1881)
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