Nev. Rev. Stat. § 361.78 — Exemption of residential property containing shelter protecting against radioactive fallout

NRS  361.078    Exemption of residential property containing shelter protecting
against radioactive fallout.
1.  Residential property to the extent of
$1,000 assessed valuation is exempt from taxation if the property:
(a) Is owned and occupied by a resident of this
state;
(b) Contains a shelter for protection against
radioactive fallout;
(c) The shelter has sufficient space to protect
the number of persons who normally occupy the residence; and
(d) The shelter provides at least 40 times more
protection against radiation to a person inside the shelter than to a person
outside the shelter.
2.  Any person claiming this exemption must
file with the county assessor an affidavit declaring that:
(a) The person is a resident of the State of
Nevada;
(b) The shelter meets the requirements of
subsection 1; and
(c) The person has not claimed a similar
exemption for the current year in any other county in this state.