Nevada Code § 361.5625

Filing requirements for owners of at least 25 mobile or manufactured homes leased within county for commercial purposes and not converted to real property
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A person who
owns at least 25 mobile or manufactured homes that are leased within a county
for commercial purposes and have not been converted to real property pursuant
to NRS 361.244 shall file:
1. A written statement required by NRS 361.265 that includes an inventory of
such homes; and
2. With the county assessor of the county
in which the homes are situated a report of any new or used mobile or
manufactured homes brought into the county as required by NRS 361.562 .

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