Nev. Rev. Stat. § 361.132 — Exemption of certain private cemeteries and places of burial

The cemetery lands and property of any
nonprofit corporation governed by the provisions of chapter
82 of NRS formed for the purposes of procuring and holding lands to be used
exclusively for a cemetery or place of burial of the dead are exempt from all
public taxes, rates and assessments, and are not liable to be sold on execution
or be applied in payment of debts due from any individual proprietors. The
proprietors of lots or plats in such cemeteries, their heirs or devisees, may
hold the lots or plats exempt in the same way so long as the lots or plats
remain dedicated to the purpose of a cemetery.