Nevada § 361.055 - Exemption of state lands and property generally; payments by Department of Wildlife in lieu of taxes; apportionment of payments
Full text of Nevada Nevada Revised Statutes § 361.055 — Exemption of state lands and property generally; payments by Department of Wildlife in lieu of taxes; apportionment of payments, with citation guidance and answers to common questions.
§ 361.055. Exemption of state lands and property generally; payments by Department of Wildlife in lieu of taxes; apportionment of payments
1. All lands and other property owned by the State are exempt from taxation, except
real property acquired by the State of Nevada and assigned to the Department of Wildlife
which is or was subject to taxation under the provisions of this chapter at the time
of acquisition. 2. In lieu of payment of taxes on each parcel of real property acquired by it which
is subject to assessment and taxation pursuant to subsection 1, the Department of
Wildlife shall make annual payments to the county tax receiver of the county wherein
each such parcel of real property is located of an amount equal to the total taxes
levied and assessed against each such parcel of real property in the year in which
title to it was acquired by the State of Nevada. 3. Such payments in lieu of taxes must be collected and accounted for in the same
manner as taxes levied and assessed against real property pursuant to this chapter
are collected and accounted for. 4. Money received pursuant to this section must be apportioned each year to the counties,
school districts and cities wherein each such parcel of real property is located in
the proportion that the tax rate of each such political subdivision bears to the total
combined tax rate in effect for that year.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 361.055
What does Nevada Revised Statutes § 361.055 cover?
Section 361.055 ("Exemption of state lands and property generally; payments by Department of Wildlife in lieu of taxes; apportionment of payments") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 361.055?
A common citation format is "Nevada Revised Statutes § 361.055" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 361.055 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.