Nev. Admin. Code § 361.40 — 361.40

NAC 361.040    Affidavit for claiming exemption: Form; contents. ( NRS 360.090 , 361.068 ,
361.186 )    The
affidavit that a taxpayer who is claiming an exemption pursuant to paragraph
(j) of subsection 1 of NRS 361.068
must file pursuant to paragraph (a) of subsection 3 of NRS 361.068 with the county assessor
on or before June 15 of each year in which the taxpayer claims the exemption
must:
1.  Be notarized;
2.  Be in a form prescribed by the
Department; and
3.  Contain:
(a) A statement that the work of fine art will meet
the criteria set forth in paragraph (b) of subsection 4 of NRS 361.068 during the following
fiscal year;
(b) A description of the work of fine art for which
the taxpayer is claiming an exemption;
(c) The purchase price or appraisal value of the
work of fine art;
(d) The fiscal year for which the exemption is
sought; and
(e) A statement in substantially the following
form:
“I, ____________, state under oath and pursuant to the
conditions set forth in NRS 361.185
and 361.265 , that the attached
claim for the property tax exemption is made in good faith and to the best of
my knowledge and belief is a true, correct and complete statement that said
property meets the requirements of NRS
361.068 . Further, I authorize the Nevada Tax Commission or its designee to
inspect the fine art for public display for which I am claiming an exemption
and any supporting documents, or otherwise verify the validity of my claim.”
(Added to NAC by Tax Comm’n by R047-01, eff. 12-17-2002)