328.510 - Federal lands in Nevada: State Land Registrar to maintain Registry; county assessors to be advised of taxable status. - Nevada Statutes

328.510  Federal lands in Nevada: State Land Registrar to maintain Registry; county assessors to be advised of taxable status.

      1.  The State Land Registrar shall:

      (a) Create and maintain a Registry of all Lands and Interests in Land in Nevada, other than the unreserved, unappropriated public lands, owned or held in trust by an agency or instrumentality of the Federal Government.

      (b) With the advice and assistance of the Attorney General and the district attorneys, determine and state in the Registry the nature and extent of the Federal Government’s jurisdiction over each tract of land or interest in land entered in the Registry.

      2.  The Department of Taxation, with the cooperation of the State Land Registrar, shall advise the county assessors of:

      (a) Those lands and interests in land in the Registry which may be taxed and the taxable activities conducted on them; and

      (b) Any changes in the taxable status of those lands and interests when the changes come to their knowledge.

      (Added to NRS by 1981, 920)