Nevada Code § 361.060

Property of counties, cities, towns, Nevada Rural Housing Authority and certain other political subdivisions exempted
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1. All lands and other property owned by
the Nevada Rural Housing Authority or any county, domestic municipal
corporation, irrigation drainage or reclamation district or town in this state
are exempt from taxation, except as otherwise provided in NRS 539.213 with respect to certain
community pastures.
2. Real property acquired on or after July
1, 2003, by a conservation district pursuant to NRS 548.393 is exempt from taxation.

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