There is a newer version of the Nevada Revised Statutes
2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 361 Property Tax
-
GENERAL PROVISIONS
- NRS 361.010 Definitions.
- NRS 361.013 "Billboard" defined.
- NRS 361.015 "Bona fide resident" defined.
- NRS 361.017 "Camper shell" defined.
- NRS 361.020 "Fiscal year" defined.
- NRS 361.025 "Full cash value" defined.
- NRS 361.027 "Geothermal resource" defined.
- NRS 361.028 "Manufactured home" defined.
- NRS 361.029 "Mobile home" defined.
- NRS 361.030 "Personal property" defined.
- NRS 361.032 "Property of an interstate or intercounty nature" defined.
- NRS 361.035 "Real estate" and "real property" defined.
- NRS 361.040 "Resident" defined.
- NRS 361.042 "Slide-in camper" defined.
- NRS 361.043 "Taxable value" defined.
- NRS 361.0435 County assessor: Dissemination to public of information concerning taxation of property.
- NRS 361.044 County assessor: Duty to keep certain proprietary information concerning taxpayer confidential.
- NRS 361.0445 Provision of certain information regarding property taxes on Internet. ASSESSMENT Taxable and Exempt Property
- NRS 361.045 Taxable property.
- NRS 361.050 United States property exempted.
- NRS 361.055 Exemption of state lands and property generally; payments by Department of Wildlife in lieu of taxes; apportionment of payments.
- NRS 361.060 Property of counties, cities, towns, Nevada Rural Housing Authority and certain other political subdivisions exempted.
- NRS 361.0605 Property related to public use of privately owned park exempted; exclusion.
- NRS 361.061 Property related to public use of privately owned airport exempted; exclusion.
- NRS 361.062 Property of trusts for furtherance of public functions exempted.
- NRS 361.065 Property of school districts and charter schools exempted.
- NRS 361.067 Vehicles exempted.
- NRS 361.068 Business inventories and consumables, livestock, bees, certain pipe and agricultural equipment, boats, campers, fine art for public display and certain personal property of nonresidents exempted; establishment of de minimis exemption for personal property.
- NRS 361.0687 Partial abatement of taxes imposed on certain new or expanded businesses.
- NRS 361.069 Household goods and furniture exempted; exclusion of rental property.
- NRS 361.070 Drainage ditches, canals and irrigation systems exempted.
- NRS 361.073 Property of water users' nonprofit associations and nonprofit cooperative corporations exempted.
- NRS 361.075 Exemption of unpatented mines and mining claims.
- NRS 361.077 Exemption of property used for control of air or water pollution.
- NRS 361.078 Exemption of residential property containing shelter protecting against radioactive fallout.
- NRS 361.080 Exemption of property of surviving spouses.
- NRS 361.082 Exemption of portions of qualified low-income housing projects.
- NRS 361.083 Exemption of certain property and buildings used for care or relief of orphan children, or of sick, infirm or indigent persons.
- NRS 361.085 Exemption of property of persons who are blind.
- NRS 361.086 Exemption of certain property used for housing elderly persons or persons with disabilities.
- NRS 361.087 Exemption of residential improvements made to remove barriers to persons with disabilities.
- NRS 361.088 Exemption of property of Nathan Adelson Hospice.
- NRS 361.090 Veterans' exemptions.
- NRS 361.0905 Waiver of veteran's exemption; designation of any amount of exemption for credit to Gift Account for Veterans' Homes.
- NRS 361.091 Exemption for veteran who has incurred a service-connected disability.
- NRS 361.095 Exemptions of veterans' organizations.
- NRS 361.096 Exemption of certain property leased or rented to charter school.
- NRS 361.098 Exemption of property of charitable foundations established by Board of Regents of University of Nevada.
- NRS 361.099 Exemption of certain real and personal property leased or rented to Nevada System of Higher Education.
- NRS 361.100 Exemption of property of university fraternities and sororities.
- NRS 361.105 Exemptions of nonprofit private schools.
- NRS 361.106 Exemption of property of certain apprenticeship programs.
- NRS 361.107 Exemption of property of Pershing County Kids, Horses, Rodeo Inc.
- NRS 361.110 Exemptions of certain organizations.
- NRS 361.111 Exemption of certain property of Archaeological Conservancy, Nature Conservancy, American Land Conservancy and Nevada Land Conservancy.
- NRS 361.115 Exemptions of property of Nevada Children's Foundation, Inc., Nevada Heritage Association, Inc., and Habitat for Humanity International.
- NRS 361.125 Exemption of churches and chapels.
- NRS 361.130 Exemption of public cemeteries and graveyards.
- NRS 361.132 Exemption of certain private cemeteries and places of burial.
- NRS 361.135 Exemptions of certain lodges, societies and similar charitable or benevolent organizations.
- NRS 361.140 Exemptions of certain charitable corporations.
- NRS 361.145 Exemptions of noncommercial theaters.
- NRS 361.150 Exemptions of volunteer fire departments.
- NRS 361.155 Exemptions: Filing of claims and designations; duration and amount; assessment and penalty for erroneous grant or renewal; review of late or denied claim.
- NRS 361.1565 Certain exemptions reduced to extent of exemption from governmental services tax.
- NRS 361.157 Exempt real estate subject to taxation if used as residence or in business conducted for profit; exceptions.
- NRS 361.159 Exempt personal property subject to taxation if used in business conducted for profit; exceptions. Exemption of Personal Property in Transit (Free Port)
- NRS 361.160 "Personal property in transit" defined; exceptions.
- NRS 361.165 Warehouse books and records: Designation of "no situs" property; contents; inspection.
- NRS 361.170 Claims for exemption: Requirements.
- NRS 361.180 Civil action for collection of taxes evaded.
- NRS 361.185 Penalty for false statement. Exemption of Fine Art for Public Display
- NRS 361.186 Collection of admission fee for exhibition of art: Conditions; reduction of exemption; payment of and credit against resulting tax.
- NRS 361.187 Applicability of exemption to owner of leased art. Legal Description of Lands for Purposes of Assessment
- NRS 361.189 Parceling system.
- NRS 361.190 Manner of description until parceling system established.
- NRS 361.195 Land surveyed under authority of United States.
- NRS 361.200 City lots.
- NRS 361.205 Description with reference to map or plat.
- NRS 361.210 Description with reference to unofficial map filed with county assessor or county commissioners.
- NRS 361.215 Description with reference to map in possession of county or county officer: Identification of parcels; display of map; reference to map.
- NRS 361.220 Description by metes and bounds. Certification of Appraisers
- NRS 361.221 Certification required; Appraiser's Certification Board; examinations.
- NRS 361.222 Temporary certificate.
- NRS 361.2224 Application for certificate to include social security number of applicant. [Effective until the date of the repeal of the federal law requiring each state to establish procedures for withholding, suspending and restricting the professional, occupational and recreational licenses for child support arrearages and for noncompliance with certain processes relating to paternity or child support proceedings.]
- NRS 361.2225 Statement by applicant concerning payment of child support; grounds for denial of certificate; duty of Department. [Effective until the date of the repeal of the federal law requiring each state to establish procedures for withholding, suspending and restricting the professional, occupational and recreational licenses for child support arrearages and for noncompliance with certain processes relating to paternity or child support proceedings.]
- NRS 361.2226 Suspension of certificate for failure to pay child support or comply with certain subpoenas or warrants; reinstatement. [Effective until the date of the repeal of the federal law requiring each state to establish procedures for withholding, suspending and restricting the professional, occupational and recreational licenses for child support arrearages and for noncompliance with certain processes relating to paternity or child support proceedings.]
- NRS 361.223 Continuing education required.
- NRS 361.224 Effect of failure to meet requirements for continuing education. General Provisions
- NRS 361.225 Rate of assessment.
- NRS 361.227 Determination of taxable value.
- NRS 361.2275 Determination of status of property as leased or used.
- NRS 361.228 Intangible personal property: Exemption from taxation; prohibition against consideration of value; consideration of attributes of real property.
- NRS 361.2285 Adoption of regulations regarding use of income approach for valuation of real property used to conduct business.
- NRS 361.229 Adjustment of actual age of improvements in computation of depreciation.
- NRS 361.230 Minimum valuation of patented land and land held under state land contract.
- NRS 361.233 Assessment and valuation of real property within common-interest community.
- NRS 361.235 Assessment of corporate stock and property of partnership; taxation of corporate property.
- NRS 361.240 Assessment of undivided property of deceased and insane persons; payment of taxes.
- NRS 361.244 Classification of mobile or manufactured homes and factory-built housing as real property.
- NRS 361.2445 Conversion of mobile or manufactured home from real to personal property.
- NRS 361.245 Personal property subject to security interest.
- NRS 361.260 Method of assessing property for taxation; appraisals and reappraisals.
- NRS 361.261 Determination of assessed value of property that is not being reappraised: Adoption of factors for improvements.
- NRS 361.263 Issuance of subpoenas by county assessors; duty of state and local governmental entities to provide documents and other information to county assessor; protection of information from disclosure.
- NRS 361.265 Written statement concerning personal property: Demand; contents; return of statement; valuation of unlisted property claimed by absent or unknown person; penalties.
- NRS 361.275 Liability of county assessor for taxes not assessed through willful or inexcusable neglect; duties of county auditor and county treasurer regarding property not assessed.
- NRS 361.280 District attorney to report unassessed property to county commissioners; hearing; action against county assessor; levy of double amount of taxes against person refusing to give statement.
- NRS 361.295 Assessment of real property by two counties: Examination and determination by Department.
- NRS 361.300 Time and manner for completion of secured tax roll; list of taxpayers and valuations; notice of assessed valuation.
- NRS 361.305 Preparation by county assessor of maps or plats of city blocks and subdivisions.
- NRS 361.310 Time and manner for completion of assessment roll; closing and reopening of roll as to changes; appeal of changes; log of changes to secured roll. Assessments by Nevada Tax Commission
- NRS 361.315 Meetings to establish valuation for purposes of assessment.
- NRS 361.318 Reports by companies that use property of interstate or intercounty nature: Filing requirements; extension of time to file; failure to file.
- NRS 361.320 Determination and allocation of valuation for property of interstate or intercounty nature; billing, collection and remittance of taxes on private car lines.
- NRS 361.3205 Central assessment roll for property of interstate or intercounty nature; notice of assessment; payment; recovery of delinquent taxes.
- NRS 361.321 Report of new construction by business; valuation for assessment purposes; supplemental tax bill; payment and apportionment of taxes.
- NRS 361.323 Determination and apportionment of valuation for property of electric light and power companies used to generate or transmit electricity for use outside State.
- NRS 361.325 Nevada Tax Commission to establish valuations of mobile homes and land; property escaping taxation to be placed on assessment roll.
- NRS 361.330 Effect of noncompliance on assessment and collection of taxes. Equalization of Assessments Among the Several Counties
- NRS 361.333 Procedure. EQUALIZATION Equalization by County Board of Equalization
- NRS 361.334 Definitions.
- NRS 361.335 Notice of completion of assessment roll and of meeting of county board of equalization.
- NRS 361.340 County boards of equalization: Membership; additional panels; clerk; compensation; compliance with regulations; meetings; procedural requirements; attendance of district attorney and assessor.
- NRS 361.345 Power of county board of equalization to change valuation of property; review of changes in valuation and estimation of certain property by county assessor; notice of addition to assessed valuation.
- NRS 361.350 List of assessments increased by county board of equalization; hearing before State Board of Equalization.
- NRS 361.355 Complaints of overvaluation or excessive valuation by reason of undervaluation or nonassessment of other property.
- NRS 361.356 Appeal to county board of equalization where inequity exists.
- NRS 361.357 Appeal to county board of equalization where full cash value of property is less than its taxable value.
- NRS 361.360 Appeals to State Board of Equalization.
- NRS 361.362 Appeal on behalf of owner of property.
- NRS 361.365 Records of hearings of county board of equalization: Format and contents; transmittal to State Board of Equalization; duties of complainant who requests transcript. Equalization by State Board of Equalization
- NRS 361.375 State Board of Equalization: Composition; qualifications; terms; removal; compensation; quorum; adoption of and compliance with regulations; staff.
- NRS 361.380 Meetings of State Board of Equalization; notice.
- NRS 361.385 Public sessions; persons may appear by attorney or file statements.
- NRS 361.390 Duties of county assessor; projections for current and upcoming fiscal years.
- NRS 361.395 Equalization of property values and review of tax rolls by State Board of Equalization; notice of proposed increase in valuation.
- NRS 361.400 Appeals from action of county boards of equalization.
- NRS 361.403 Direct appeals to State Board of Equalization from valuations of Nevada Tax Commission.
- NRS 361.405 Certification of changes in assessed valuation; duties of county auditors and tax receivers; inclusion of net proceeds of minerals in assessed valuation.
- NRS 361.410 Judicial review: Availability and restrictions; prosecution and defense; burden of proof.
- NRS 361.420 Payment of taxes under protest; action for recovery of taxes; limitation of action.
- NRS 361.425 Distribution of taxes paid under protest; payment of judgments pursuant to NRS 361.420; duties of county commissioners and Governor pertaining to interest.
- NRS 361.430 Burden of proof on plaintiff in action brought under NRS 361.420.
- NRS 361.435 Consolidation of actions; venue. LEVY OF TAX
- NRS 361.445 Basis for property taxation.
- NRS 361.450 Liens for taxes: Attachment; superiority; expiration of lien on mobile or manufactured home.
- NRS 361.453 Limitation on total ad valorem tax levy; exceptions.
- NRS 361.4535 Projections of revenue from ad valorem taxes: Duties of county assessors and Department.
- NRS 361.454 Determination by county auditor of effect of tentative budget on each taxpayer; dissemination of information.
- NRS 361.4545 Publication of informational notices regarding tentative budgets and tax rates.
- NRS 361.4547 Nevada Tax Commission to certify combined tax rate to boards of county commissioners; procedure when additional levy of taxes ad valorem approved by voters of school district causes combined rate to exceed statutory limitation.
- NRS 361.455 Procedure for reducing combined rate within statutory limitation; revised budgets.
- NRS 361.457 Establishment of combined tax rate: Prohibited agreements between local governments.
- NRS 361.460 Levy of tax rate by county commissioners: Resolution.
- NRS 361.463 Reduction of tax levy which exceeds statutory limitation; priority of taxes levied for payment of bonded indebtedness.
- NRS 361.465 Extension and delivery of tax roll after levy.
- NRS 361.470 Tax receiver charged with full amount of taxes levied. PARTIAL ABATEMENT OF TAX
- NRS 361.471 Definitions.
- NRS 361.4712 "Ad valorem taxes levied in a county" defined.
- NRS 361.4715 "Combined overlapping tax rate" defined.
- NRS 361.4721 "Taxing entity" defined.
- NRS 361.4722 Partial abatement of taxes levied on property for which assessed valuation has been established or on remainder parcel of real property.
- NRS 361.4723 Partial abatement of taxes levied on certain single-family residences.
- NRS 361.4724 Partial abatement of taxes levied on certain residential rental dwellings.
- NRS 361.4725 Exemption from partial abatements following certain fluctuations in taxable value of property.
- NRS 361.4726 Exemption from partial abatements for certain new taxes and increases in existing taxes.
- NRS 361.4727 Increase in rate of tax for payment of obligations secured by proceeds of tax: Prerequisites; effect on partial abatements.
- NRS 361.4728 Levy of tax upon approval of voters at rate that is exempt from partial abatements.
- NRS 361.4729 Calculation of partial abatement when taxable value of real property is reduced because of destruction, removal or overassessment of improvement.
- NRS 361.4732 Effect of annexation of real property to taxing entity.
- NRS 361.4733 Adoption of regulations by Committee on Local Government Finance.
- NRS 361.4734 Review of determination of applicability of partial abatement; appeal of decision upon review; judicial review.
- NRS 361.4735 Penalty for false claim of partial abatement. COLLECTION OF TAXES General Provisions
- NRS 361.475 County treasurers to be tax receivers.
- NRS 361.480 Notice to taxpayers; individual tax bills.
- NRS 361.482 Collection of tax levied by State.
- NRS 361.483 Time for payment of taxes; penalties; notification of certain provisions regarding waiver or reduction of penalty.
- NRS 361.4835 Waiver of all or part of interest and penalty for late payment of taxes.
- NRS 361.484 Abatement of taxes on real or personal property acquired by Federal Government, State or political subdivision.
- NRS 361.485 Duties of tax receiver when taxes paid; certain overpayments not refunded; certain deficiencies not collected.
- NRS 361.486 Payment of interest on overpayment of taxes. Property on Unsecured Roll
- NRS 361.505 Migratory property: Definition; placement on unsecured tax roll; proration of tax.
- NRS 361.510 Preparation of blank receipts for payment of taxes on movable personal property.
- NRS 361.525 Penalties for tax receiver giving other than required receipts.
- NRS 361.530 Reservation and disposition of commission on personal property tax collected. [Effective through June 30, 2011.]
- NRS 361.530 Reservation and disposition of commission on personal property tax collected. [Effective July 1, 2011.]
- NRS 361.535 Date taxes become delinquent; penalty for delinquency; collection by seizure and sale of personal property or alternative methods; disposition of excess proceeds from sale of certain property.
- NRS 361.545 Monthly returns of county assessor to county auditor and county treasurer; duties of county auditor and county treasurer.
- NRS 361.550 Penalty for county assessor's neglect or refusal; duties of county auditor and district attorney.
- NRS 361.555 Actions against county auditor for losses sustained by State and county through defalcation of county assessor.
- NRS 361.560 Action to recover personal property tax.
- NRS 361.5605 County commissioners may designate county treasurer to collect personal property taxes.
- NRS 361.5607 Designation of taxes on personal property as uncollectible. Mobile and Manufactured Homes; Recreational Vehicles
- NRS 361.561 Applicability to certain vehicles.
- NRS 361.562 Report to county assessor of purchase, repossession or entry into State of mobile or manufactured home; manner of assessment.
- NRS 361.5625 Filing requirements for owners of at least 25 mobile or manufactured homes leased within county for commercial purposes and not converted to real property.
- NRS 361.5641 Allowable credit for tax paid on another mobile or manufactured home sold or exchanged or paid to state of previous residence.
- NRS 361.5643 Issuance of sticker by county assessor.
- NRS 361.5644 Penalty for noncompliance; seizure and sale of mobile or manufactured home. Delinquencies, Trustee's Certificates, Redemption and Sale
- NRS 361.5648 Mailing of notice of delinquent taxes: Duties of tax receiver; contents of notice; second notice; costs; limitation of liability for failure to provide.
- NRS 361.565 Publication of notice of delinquent taxes: Time, manner and costs of publication; contents of notice.
- NRS 361.570 Trustee's certificate: Issuance to county treasurer; effect; contents; recordation; annual assessment of property held in trust.
- NRS 361.577 Costs of abating nuisance chargeable against property held by county treasurer.
- NRS 361.580 Accounting by tax receiver to county auditor following period for redemption; duties of county auditor.
- NRS 361.585 Execution and delivery of deeds to county treasurer as trustee after period of redemption; reconveyance of property.
- NRS 361.590 Contents, recordation and effect of deeds to county treasurer as trustee after period of redemption; presumption of legality of proceedings.
- NRS 361.595 Conveyances of property held in trust by county treasurer: Procedure; order of county commissioners; deeds to purchasers.
- NRS 361.600 Limitation of action to recover land sold for taxes.
- NRS 361.603 Acquisition by local government or Nevada System of Higher Education of property held in trust.
- NRS 361.604 Acquisition by Indian tribe of property held in trust.
- NRS 361.605 Rental of property held in trust; application of rents.
- NRS 361.606 Leases for development of oil, gas and geothermal resources: Authority to lease property held in trust.
- NRS 361.607 Leases for development of oil, gas and geothermal resources: Procedure for leasing.
- NRS 361.608 Leases for development of oil, gas and geothermal resources: Term of lease.
- NRS 361.610 Disposition of amounts received from sale price, rents or redemption of property held in trust; no charge against county for services of officer; claims for and agreements concerning recovery of excess proceeds; authorization of person to file claim and collect property.
- NRS 361.615 Liability of county treasurer for failure to perform duties of trust.
- NRS 361.620 Payment of penalties, interest and costs into county general fund. Suits for Delinquent Taxes
- NRS 361.625 Payment of delinquent taxes before sale and institution of suit; filing of tax receipt.
- NRS 361.630 Service of tax receipt upon district attorney: Effect; liability for negligence.
- NRS 361.635 Preparation and delivery of certified lists of delinquencies to district attorney; commencement of action.
- NRS 361.640 Additional bond of district attorney.
- NRS 361.645 Evidentiary effect of list of delinquent taxes and certificate of purchase of tax lien.
- NRS 361.650 Parties; venue and jurisdiction.
- NRS 361.655 Form of complaint by district attorney.
- NRS 361.660 Complaint and summons may contain more specific description of property than is contained in assessment roll.
- NRS 361.665 Issuance of summons.
- NRS 361.670 Service of summons on personal defendant and real estate and improvements.
- NRS 361.675 Publication and posting to be completed 10 days before date set for appearance; return as conclusive evidence of service.
- NRS 361.680 Form of notice of action by district attorney.
- NRS 361.685 Notices and affidavits: Filing with county recorder; evidentiary effect of copies; costs.
- NRS 361.690 Entry of default and final judgment on failure of defendant to appear.
- NRS 361.695 Answer of defendant.
- NRS 361.700 Judgments, liens and execution.
- NRS 361.705 Effect of deeds derived from sale of real property.
- NRS 361.710 Applicability of NRS, N.R.C.P. and N.R.A.P. to proceedings.
- NRS 361.715 Fees of officers; taxing and apportionment of costs.
- NRS 361.720 Duties of district attorney on collection of delinquent taxes.
- NRS 361.725 Return of list of delinquent taxes and statement of those remaining uncollected to county auditor; board of county commissioners may strike off uncollectible taxes.
- NRS 361.730 Penalties for district attorney failing or refusing to pay over tax money. Sales of Tax Liens
- NRS 361.731 "Tax lien" defined.
- NRS 361.7312 Authority of county to sell tax lien; prohibited purchasers.
- NRS 361.7314 Adoption of procedure for sale and transfer of tax liens by county treasurer.
- NRS 361.7316 Sale of tax lien by county treasurer: Time and conditions of sale; scope of lien; method of payment; enforcement of unsold lien.
- NRS 361.7318 Certificate of purchase: Issuance; rights of holder; contents; transfer; security interest.
- NRS 361.732 Issuance of duplicate certificate of purchase.
- NRS 361.7322 Preparation and maintenance of record of each tax lien sold.
- NRS 361.7324 Procedure when taxes on parcel again become delinquent during year after tax lien sold.
- NRS 361.7326 Redemption of tax lien after sale: Authorized persons; amount of required payment; issuance and contents of certificate of redemption; recording of information.
- NRS 361.7328 Redemption of tax lien after sale: Notification and payment of holder of certificate of purchase.
- NRS 361.733 Commencement of action for collection by holder of certificate of purchase. POSTPONEMENT OF PAYMENT OF TAX
- NRS 361.736 Definitions.
- NRS 361.7362 "Claim" defined.
- NRS 361.7364 "Household" defined.
- NRS 361.7366 "Income" defined.
- NRS 361.7368 "Occupied by the owner" defined.
- NRS 361.737 "Property tax accrued" defined.
- NRS 361.7372 "Single-family residence" defined.
- NRS 361.7374 Powers and duties of Department.
- NRS 361.7376 Eligibility to file claim for postponement; maximum amount that may be postponed.
- NRS 361.7378 Determination of claimant for household.
- NRS 361.738 Filing, form, contents and execution of claims; availability of forms.
- NRS 361.7382 Action by county treasurer on claims; review of decisions on claims.
- NRS 361.7384 Confidentiality of information contained in claims.
- NRS 361.7386 Issuance, contents and recording of certificates of eligibility.
- NRS 361.7388 Accrual of interest on amounts postponed.
- NRS 361.739 Attachment of liens for postponed amounts; collection of postponed amounts.
- NRS 361.7392 Submission of request for statement of amount postponed; preparation and provision of statement.
- NRS 361.7394 Time when postponed amounts become due; payments authorized before amounts become due.
- NRS 361.7396 Denial or revocation of claims; penalty and assessment upon revocation.
- NRS 361.7398 Criminal penalty. DISTRIBUTION AND APPORTIONMENT
- NRS 361.745 Quarterly remittances from county treasurer to State Controller; payments upon order of State Controller.
- NRS 361.755 Apportionment of taxes by county treasurers. CORRECTIONS, CANCELLATIONS AND MISCELLANEOUS PROVISIONS
- NRS 361.765 Correction of clerical and typographical errors on tax rolls.
- NRS 361.767 Assessment of personal property that was not assessed or was underassessed.
- NRS 361.768 Correction of overassessment of real or personal property because of factual error; adjustment for partial or complete destruction of real property improvement or personal property.
- NRS 361.769 Assessment of real property not on secured roll.
- NRS 361.770 Assessment of newly constructed real property as personal property when not assessed for current tax year.
- NRS 361.773 Correction of tax rolls to indicate that certain single-family residences are eligible for partial abatement from taxation.
- NRS 361.777 Priority of partial abatements and partial exemptions from taxation.
- NRS 361.780 Procedure for issuance of deed when property sold for delinquent taxes; contents, recordation and effect of deed.
- NRS 361.790 Payment of taxes on parcel of real property that is part of larger parcel upon which taxes are delinquent: Procedure; receipt.
- NRS 361.797 Allowance for taxes on property admitted to state program for preservation of railroad lines on which service has been discontinued. ALLODIAL TITLE
- NRS 361.900 Application for establishment; calculation of payment required; issuance of certificate; agreement for installment payments.
- NRS 361.905 Duties of State Treasurer and county assessor upon issuance of certificate; payment of taxes; deficiencies.
- NRS 361.910 Duration of validity.
- NRS 361.915 Relinquishment.
- NRS 361.920 Allodial Title Trust Fund; regulations of State Treasurer.
Disclaimer: These codes may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.