NRS 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.

Source: Section 371.102 — Exemption of vehicle registered by person who is blind., https://www.­leg.­state.­nv.­us/NRS/NRS-371.­html#NRS371Sec102.

371.010
Short title.
371.020
Definitions.
371.030
Basic governmental services tax: Imposition.
371.040
Basic governmental services tax: Annual amount.
371.043
Supplemental governmental services tax: Imposition, collection and use of proceeds by county whose population is 100,000 or more but less than 700,000.
371.045
Supplemental governmental services tax: Imposition, collection and use of proceeds by county whose population is less than 100,000 or is 700,000 or more.
371.047
Supplemental governmental services tax: Use of proceeds for certain purposes related to construction of highway with limited access.
371.050
Valuation of vehicles.
371.060
Schedules for depreciation
371.070
Reduction for initial registration of certain vehicles after beginning of period of registration.
371.080
Reduction on cessation of exemption of certain vehicles because of change of ownership.
371.085
Proration of tax by interstate motor carrier.
371.090
Computation of tax and penalty.
371.100
Exemption of certain governmental vehicles, emergency vehicles and vehicles operated with public money
371.101
Exemption of vehicle registered by surviving spouse.
371.102
Exemption of vehicle registered by person who is blind.
371.103
Exemption of vehicle registered by veteran
371.104
Exemptions for veteran with a disability and surviving spouse
371.105
Time for claiming exemption and making designation
371.106
Owner to notify Department of cessation of exemption
371.107
Duties of county assessor in county whose population is 55,000 or more.
371.110
Due date.
371.120
Collection
371.125
Designation of county assessor of county whose population is less than 55,000 as agent to assist in collection of tax and administration of exemptions.
371.130
Delinquency.
371.140
Penalty for delinquency
371.150
Collection of current tax
371.160
Effect of failure of bank to pay check in payment of tax or penalty on first presentation.
371.170
Exemption from penalty when vehicle repossessed
371.180
Waiver of penalties accruing before transfer of vehicle.
371.190
Lien on vehicle for delinquent tax
371.200
Notice to legal owner before sale of vehicle.
371.210
Payment of tax, penalties and costs by legal owner before sale
371.220
Refund of tax or penalty erroneously collected.
371.230
Deposit of money collected to credit of Motor Vehicle Fund.
371.1035
Waiver of veteran’s exemption
Last Updated

Jun. 24, 2021

§ 371.102’s source at nv​.us