Nev. Rev. Stat. § 361.070
Drainage ditches, canals and irrigation systems exempted
Nevada · Nevada Revised Statutes Chapter 361 — Property Tax · Status: effective
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- Citation
- Nev. Rev. Stat. § 361.070, Drainage ditches, canals and irrigation systems exempted, Nevada, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2106604
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Full text
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.