Nevada Revised Statutes

Nev. Rev. Stat. § 361.050 (2026)

United States property exempted

✓ current as of July 2026

Find cases: SyfertCases citing this section NRSleg.state.nv.us (official) Justiaon Justia CornellLII Search CasesGoogle Scholar

NRS 361.050 United States property exempted. All lands and other property owned by the United States, not taxable because of the Constitution or laws of the United States, shall be exempt from taxation.

[Part 1:344:1953; A 1954, 29; 1955, 340]

Notes of Decisions

Cited in 2 cases, 1975–1984 · leading case: Clark Cnty. v. City of Los Angeles, 535 P.2d 158 (Nev. 1975).

Sort: Relevance Newest Treatment

Clark Cnty. v. City of Los Angeles, 535 P.2d 158 (Nev. 1975). · cites it 3× “2 Clark County contends that an interest taxable under these statutes was created in the property based on the nature of the contracts between the respondents and the United States. Whether or not there is a taxable interest under NRS 361.”

State v. City of Burbank, 691 P.2d 845 (Nev. 1984). “NRS 361.050. In 1941 when the dam was completed, the United States entered into contracts to provide power directly to allottees, including the State of Nevada (through the Colorado River Commission, a state agency) and each of the California respondents (Cities).”

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.