Nevada Code § 361.562

Report to county assessor of purchase, repossession or entry into State of mobile or manufactured home; manner of assessment
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1. Each purchaser or repossessor of a
mobile or manufactured home and each person who brings a mobile or manufactured
home into the State shall report that mobile or manufactured home to the county
assessor within 30 days after the date of its purchase, repossession or entry
into the State.
2. If the county assessor determines that
the mobile or manufactured home is:
(a) Migratory property, he or she shall assess it
pursuant to NRS 361.505 .
(b) Nonmigratory property, he or she shall assess
it pursuant to NRS 361.260 .

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