Nev. Rev. Stat. § 361.561 — Applicability to certain vehicles

1.  A dwelling unit identified as
“chassis-mount camper,” “mini motor home,” “motor home,” “recreational park
trailer,” “travel trailer,” “utility trailer” and “van conversion,” in chapter 482 of NRS and any other vehicle required
to be registered with the Department of Motor Vehicles are subject to the
personal property tax unless registered and taxed pursuant to chapter 371 of NRS. Such unregistered units and
vehicles must be taxed in the manner provided in NRS 361.561 to 361.5644 , inclusive.
2.  As used in this section, “dwelling
unit” means a vehicle that is primarily used as living quarters, but has not
been converted to real property pursuant to NRS
361.244 , and is located in a manufactured home park, as defined in NRS 118B.017 , or on other land within the
county, but not in a recreational vehicle park, as defined in NRS 108.2678 , that is licensed for parking
vehicles for a duration of less than 9 months per year.