Nev. Rev. Stat. » NRS: CHAPTER 116 - COMMON-INTEREST OWNERSHIP (UNIFORM ACT)
Nevada Revised Statutes

Nev. Rev. Stat. § 116.1105 (2026)

Categorization of property in certain common-interest communities

✓ current as of July 2026
Find cases: SyfertCases citing this section NRSleg.state.nv.us (official) Justiaon Justia CornellLII Search CasesGoogle Scholar
NRS 116.1105  Categorization of property in certain common-interest communities.  In a cooperative, unless the declaration provides that the interest of a unit’s owner in a unit and its allocated interests is real estate for all purposes, that interest is personal property.

      (Added to NRS by 1991, 539; A 2005, 1231)

     

Notes of Decisions
Cited in 2 cases, 1997–2000 · leading case: Sun City Summerlin Cmty. Ass'n v. State Ex Rel. Dep't of Taxation, 944 P.2d 234 (Nev. 1997).
Sort: Relevance Newest Treatment
Sun City Summerlin Cmty. Ass'n v. State Ex Rel. Dep't of Taxation, 944 P.2d 234 (Nev. 1997). · cites it 18× “” *839 DISCUSSION Whether NRS 116.1105(2) applies to this case NRS 361.”
First Main Street Corp. v. Bd. of Assessors, 725 N.E.2d 1076 (Mass. App. Ct. 2000). “§ 76-829 (b) (1996); Nev. Rev. Stat. § 116.1105 (3) (1999); N.”
— Nev. Rev. Stat. § 116.1105(2) — 1 case
Sun City Summerlin Cmty. Ass'n v. State Ex Rel. Dep't of Taxation, 944 P.2d 234 (Nev. 1997). “” *839 DISCUSSION Whether NRS 116.1105(2) applies to this case NRS 361.”
— Nev. Rev. Stat. § 116.1105(2)(a) — 1 case
Sun City Summerlin Cmty. Ass'n v. State Ex Rel. Dep't of Taxation, 944 P.2d 234 (Nev. 1997). “” *839 DISCUSSION Whether NRS 116.1105(2) applies to this case NRS 361.”
— Nev. Rev. Stat. § 116.1105(2)(b) — 1 case
Sun City Summerlin Cmty. Ass'n v. State Ex Rel. Dep't of Taxation, 944 P.2d 234 (Nev. 1997). “” *839 DISCUSSION Whether NRS 116.1105(2) applies to this case NRS 361.”
— Nev. Rev. Stat. § 116.1105(3) — 1 case
Sun City Summerlin Cmty. Ass'n v. State Ex Rel. Dep't of Taxation, 944 P.2d 234 (Nev. 1997). “” *839 DISCUSSION Whether NRS 116.1105(2) applies to this case NRS 361.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.