Nev. Rev. Stat. § 361.187 — Applicability of exemption to owner of leased art

The exemption provided in paragraph (j) of
subsection 1 of NRS 361.068 applies to
taxes on personal property otherwise due from the owner of a work of fine art
that is leased to a person who publicly displays the work. The price or value
to which that section refers is the price or value of the work that is leased.

Legal Description of Lands for Purposes of Assessment