Nev. Admin. Code § 361.1437 — 361.1437

NAC 361.1437    Period for which aircraft must be included on assessment roll of
county. ( NRS
360.090 , 360.250 , 360.260 )    An
aircraft that has taxable situs in this State and is included on the assessment
roll of a county in this State for a fiscal year must be included on the
assessment role of that county for subsequent fiscal years unless the taxpayer
provides:
1.  Written notice to the county assessor
stating that:
(a) The aircraft no longer has taxable situs in
this State; or
(b) The aircraft was present in another county for
the majority of the total amount of the aircraft’s ground time in this State
during the preceding fiscal year; and
2.  Such documentation as the county assessor
deems sufficient to indicate the existence of a circumstance described in
paragraph (a) or (b) of subsection 1.
(Added to NAC by Tax Comm’n by R001-20, eff. 1-21-2021)