Nev. Rev. Stat. § 361.70 — Drainage ditches, canals and irrigation systems exempted

1.  Drainage ditches and canals, together
with the lands which are included in the rights-of-way of the ditch or canal,
are exempted from taxation and must be excluded from the assessed value of the
parcel unless otherwise requested by the owner of the property.
2.  Each part of a permanently installed
irrigation system of pipes or concrete linings of ditches and headgates to
increase efficiency and conservation in the use of water, when the water is to
be used for irrigation and agricultural purposes on land devoted to
agricultural purposes by the owner of the pipes or concrete linings is exempted
from taxation and must be excluded from the assessed value of the parcel.