Nevada Code § 315.540

Payments in lieu of taxes
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1. Except as otherwise provided in
subsection 2, an authority shall agree to make such payments in lieu of taxes
to the city, town, county, and the State, or any political subdivision, as it
finds consistent with the maintenance of the low-rent character of housing
projects or the achievement of the purposes of NRS 315.140 to 315.7821 , inclusive.
2. If a tax exemption is allowed for a
housing project pursuant to NRS 361.082 ,
an authority is not required to make the payment in lieu of taxes.

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