Nev. Rev. Stat. » NRS: CHAPTER 701A - ENERGY-RELATED TAX INCENTIVES
Nevada Revised Statutes

Nev. Rev. Stat. § 701A.360 (2026)

Application for partial abatement; ineligible facilities; required notices; public hearing on application. [Effective through June 30, 2049.]

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NRS 701A.360  Application for partial abatement; ineligible facilities; required notices; public hearing on application. [Effective through June 30, 2049.]

      1.  A person who intends to locate a facility for the generation of process heat from solar renewable energy, a wholesale facility for the generation of electricity from renewable energy, a facility for the storage of energy from renewable generation or a hybrid renewable generation and energy storage facility in this State may apply to the Director for a partial abatement of the local sales and use taxes, the taxes imposed pursuant to chapter 361 of NRS, or both local sales and use taxes and taxes imposed pursuant to chapter 361 of NRS. An applicant may submit a copy of the application to the board of county commissioners at any time after the applicant has submitted the application to the Director.

      2.  A facility that is owned, operated, leased or otherwise controlled by a governmental entity is not eligible for an abatement pursuant to NRS 701A.300 to 701A.390, inclusive.

      3.  As soon as practicable after the Director receives an application for a partial abatement, the Director shall forward a copy of the application to:

      (a) The Chief of the Budget Division of the Office of Finance;

      (b) The Department of Taxation;

      (c) The board of county commissioners;

      (d) The county assessor;

      (e) The county treasurer; and

      (f) The Office of Economic Development.

      4.  With the copy of the application forwarded to the county treasurer, the Director shall include a notice that the local jurisdiction may request a presentation regarding the facility. A request for a presentation must be made within 30 days after receipt of the application.

      5.  The Director shall hold a public hearing on the application. The hearing must not be held earlier than 30 days after all persons listed in subsection 3 have received a copy of the application.

      (Added to NRS by 2009, 2004; A 2011, 2070, 3478; 2013, 3203, 3500; 2021, 3775)

     

Notes of Decisions
Cited in 2 cases, 2016–2016 · leading case: Elko Cnty. v. Deputy Dir. of the Governor's Off. of Energy C/W 68818, No. 68817 (Nev. Dec. 21, 2016).
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Elko Cnty. v. Deputy Dir. of the Governor's Off. of Energy C/W 68818, No. 68817 (Nev. Dec. 21, 2016). · cites it 5× “ctos!!W applied for partial property tax abatement credits under NRS 701A.360 et seq. for their geothermal facilities.”
Elko Cnty. v. Deputy Dir. of the Governor's Off. of Energy C/W 68818, No. 68817 (Nev. Dec. 21, 2016). · cites it 5× “ctos!!W applied for partial property tax abatement credits under NRS 701A.360 et seq. for their geothermal facilities.”
Nev. Rev. Stat. § 701A.360(1): 2 cases
Elko Cnty. v. Deputy Dir. of the Governor's Off. of Energy C/W 68818, No. 68817 (Nev. Dec. 21, 2016). “ctos!!W applied for partial property tax abatement credits under NRS 701A.360 et seq. for their geothermal facilities.”
Elko Cnty. v. Deputy Dir. of the Governor's Off. of Energy C/W 68818, No. 68817 (Nev. Dec. 21, 2016). “ctos!!W applied for partial property tax abatement credits under NRS 701A.360 et seq. for their geothermal facilities.”
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