Notwithstanding the provisions of chapters 361 and 482 of NRS or any other law, no dealer may be required to pay any property tax, either as tax on inventory or on individual manufactured homes, mobile homes, manufactured buildings or commercial coaches or factory-built housing, on any manufactured home, mobile home, manufactured building or commercial coach or factory-built housing of which the dealer takes possession and holds for sale in the ordinary course of business.

(Added to NRS by 1979, 1212; A 1983, 795; 2025, 56)