Nevada § 361.070 - Drainage ditches, canals and irrigation systems exempted
Full text of Nevada Nevada Revised Statutes § 361.070 — Drainage ditches, canals and irrigation systems exempted, with citation guidance and answers to common questions.
§ 361.070. 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.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 361.070
What does Nevada Revised Statutes § 361.070 cover?
Section 361.070 ("Drainage ditches, canals and irrigation systems exempted") 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 § 361.070?
A common citation format is "Nevada Revised Statutes § 361.070" (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 § 361.070 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.