Nevada § 361.078 - Exemption of residential property containing shelter protecting against radioactive fallout
Full text of Nevada Nevada Revised Statutes § 361.078 — Exemption of residential property containing shelter protecting against radioactive fallout, with citation guidance and answers to common questions.
§ 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.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 361.078
What does Nevada Revised Statutes § 361.078 cover?
Section 361.078 ("Exemption of residential property containing shelter protecting against radioactive fallout") 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 § 361.078?
A common citation format is "Nevada Revised Statutes § 361.078" (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 § 361.078 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.