Nevada Revised Statutes
Nev. Rev. Stat. § 361.100 (2026)
Exemption of property of university fraternities and sororities
✓ current as of July 2026
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NRS 361.100 Exemption of property of university fraternities and sororities. All real property owned by any fraternity or
sorority, or chapter thereof, which is composed of students of the University
of Nevada, Reno, or the University of Nevada, Las Vegas, and used as a home for
its members is exempt from taxation.
[Part 1:344:1953; A 1954, 29; 1955, 340]—(NRS A 1967, 982; 1969, 1432; 1979, 132; 1991, 2093)
Notes of Decisions
Cited in 1
case, 2008–2008 · leading case: Delta Psi Fraternity v. City of Burlington, 2008 VT 129, 969 A.2d 54.
Delta Psi Fraternity v. City of Burlington, 2008 VT 129, 969 A.2d 54. “Code § 57-02-08 (11) (exempting “property owned by any fraternity, sorority, or organization of college students if such property is used exclusively for such purposes” as “[a] placet] of meeting [or] for conducting [its] business and ceremonies”); Nev. Rev. Stat. § 361.100…”
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