Nevada § 371.102 - Exemption of vehicle registered by person who is blind

§ 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.