Nev. Rev. Stat. § 371.102 — Exemption of vehicle registered by person who is blind

1.  Vehicles registered by a person who is
blind, not to exceed the amount of $3,000 determined valuation, are exempt from
taxation, but the exemption must not be allowed to anyone but bona fide
residents of this State, and must be filed in but one county in this State on
account of that person.
2.  The person claiming the exemption must
file with the county assessor of the county where the exemption is claimed an
affidavit declaring that the person is an actual bona fide resident of the
State of Nevada, that he or she is a person who is blind and that the exemption
is claimed in no other county in this State. The affidavit must be made before
the county assessor or a notary public. After the filing of the original
affidavit, the county assessor shall, except as otherwise provided in this
subsection, mail a form for renewal of the exemption to the person each year
following a year in which the exemption was allowed for that person. The form
must be designed to facilitate its return by mail by the person claiming the
exemption. If so requested by the person claiming the exemption, the county assessor
may provide the form to the person by electronic means in accordance with the
provisions of chapter 719 of NRS.
3.  Upon first claiming the exemption in a
county, the claimant shall furnish to the county assessor a certificate of a
physician licensed under the laws of this State setting forth that the
physician has examined the claimant and has found him or her to be a person who
is blind.
4.  Beginning with the 2005-2006 Fiscal
Year, the monetary amount in subsection 1 must be adjusted for each fiscal year
by adding to each amount the product of the amount multiplied by the percentage
increase in the Consumer Price Index (All Items) from December 2003 to the
December preceding the fiscal year for which the adjustment is calculated.
5.  As used in this section, “person who is
blind” includes any person whose visual acuity with correcting lenses does not
exceed 20/200 in the better eye, or whose vision in the better eye is
restricted to a field which subtends an angle of not greater than 20 degrees.