Nevada § 361.061 Property related to public use of privately owned airport exempted; exclusion

Nevada Statutes

§ 361.061 — Property related to public use of privately owned airport exempted; exclusion

Nevada § 361.061

Title 32REVENUE AND TAXATION

Ch. 361Property

Taxable and Exempt Property

This text of Nevada § 361.061 (Property related to public use of privately owned airport exempted; exclusion) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Nev. Rev. Stat. § 361.061 (2026).

Text

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.

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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.