Nev. Rev. Stat. § 361.61 — Property related to public use of privately owned airport exempted; exclusion

NRS  361.061    Property related to public use of privately owned airport
exempted; exclusion.
1.  The acquisition, improvement or use of
land by the public as an airport is a municipal purpose, whether or not the
airport is owned or operated by a local government.
2.  The real property and improvements of a
privately owned airport which are used by the public without charge, including
areas used for taking off, landing and taxiing but excluding areas from which
income is derived, are exempt from taxation.