Nev. Rev. Stat. » NRS: CHAPTER 361 - PROPERTY TAX
Nevada Revised Statutes

Nev. Rev. Stat. § 361.043 (2026)

“Taxable value” defined

✓ current as of July 2026
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NRS 361.043  “Taxable value” defined.  “Taxable value” means:

      1.  The value of property of an interstate or intercounty nature determined in the manner provided in NRS 361.320 or 361.323.

      2.  The value of all other property determined in the manner provided in NRS 361.227.

      (Added to NRS by 1981, 787; A 1983, 548; 1985, 1182; 1999, 1269)

     

Notes of Decisions
Cited in 1 case, 1992–1992 · leading case: Imperial Palace, Inc. v. State Ex Rel. Dep't of Taxation, 843 P.2d 813 (Nev. 1992).
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Imperial Palace, Inc. v. State Ex Rel. Dep't of Taxation, 843 P.2d 813 (Nev. 1992). “1 NRS 361.043(2) defines “taxable value” as the value of property, other than property of an interstate and intercounty nature, determined in the manner provided in NRS 361.”
— Nev. Rev. Stat. § 361.043(2) — 1 case
Imperial Palace, Inc. v. State Ex Rel. Dep't of Taxation, 843 P.2d 813 (Nev. 1992). “1 NRS 361.043(2) defines “taxable value” as the value of property, other than property of an interstate and intercounty nature, determined in the manner provided in NRS 361.”
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