2005 Nevada Revised Statutes - Chapter 361 — Property Tax

CHAPTER 361 - PROPERTY TAX

GENERAL PROVISIONS

NRS 361.010 Definitions.

NRS 361.013 Billboarddefined.

NRS 361.015 Bonafide resident defined.

NRS 361.017 Campershell defined.

NRS 361.020 Fiscalyear defined.

NRS 361.025 Fullcash value defined.

NRS 361.027 Geothermalresource defined.

NRS 361.028 Manufacturedhome defined.

NRS 361.029 Mobilehome defined.

NRS 361.030 Personalproperty defined.

NRS 361.032 Propertyof an interstate or intercounty nature defined.

NRS 361.035 Realestate and real property defined.

NRS 361.040 Residentdefined.

NRS 361.042 Slide-incamper defined.

NRS 361.043 Taxablevalue defined.

NRS 361.044 Dutyof county assessor to keep certain proprietary information concerning taxpayerconfidential.

NRS 361.0445 Provisionof certain information regarding property taxes on Internet.

ASSESSMENT

Taxable and Exempt Property

NRS 361.045 Taxableproperty.

NRS 361.050 UnitedStates property exempted.

NRS 361.055 Exemptionof state lands and property generally; payments by Department of Wildlife inlieu of taxes; apportionment of payments.

NRS 361.060 Propertyof counties, cities, towns, Nevada Rural Housing Authority and certain otherpolitical subdivisions exempted.

NRS 361.0605 Propertyrelated to public use of privately owned park exempted; exclusion.

NRS 361.061 Propertyrelated to public use of privately owned airport exempted; exclusion.

NRS 361.062 Propertyof trusts for furtherance of public functions exempted.

NRS 361.065 Propertyof school districts and charter schools exempted.

NRS 361.067 Vehiclesexempted. [Effective through June 30, 2007.]

NRS 361.067 Vehiclesexempted. [Effective July 1, 2007.]

NRS 361.068 Businessinventories and consumables, livestock, bees, certain pipe and agriculturalequipment, boats, campers, fine art for public display and certain personalproperty of nonresidents exempted; establishment of de minimis exemption for personalproperty.

NRS 361.0685 Exemptionof percentage of personal and real property of certain businesses certified byCommission on Economic Development.

NRS 361.0687 Partialabatement of taxes imposed on certain new or expanded businesses. [Effectivethrough June 30, 2009.]

NRS 361.0687 Partialabatement of taxes imposed on certain new or expanded businesses. [EffectiveJuly 1, 2009.]

NRS 361.069 Householdgoods and furniture exempted; exclusion of rental property.

NRS 361.070 Drainageditches, canals and irrigation systems exempted.

NRS 361.073 Propertyof water users nonprofit associations and nonprofit cooperative corporationsexempted.

NRS 361.075 Exemptionof unpatented mines and mining claims.

NRS 361.077 Exemptionof property used for control of air or water pollution.

NRS 361.0775 Partialabatement of taxes imposed on certain structures that use resourcesefficiently.

NRS 361.078 Exemptionof residential property containing shelter protecting against radioactivefallout.

NRS 361.079 Exemptionof qualified systems for heating, cooling or provision of electricity.

NRS 361.080 Exemptionof property of surviving spouses.

NRS 361.082 Exemptionof portions of qualified low-income housing projects.

NRS 361.083 Exemptionof certain property and buildings used for care or relief of orphan children,or of sick, infirm or indigent persons.

NRS 361.085 Exemptionof property of blind persons.

NRS 361.086 Exemptionof certain property used for housing elderly or handicapped persons.

NRS 361.087 Exemptionof residential improvements made to remove barriers to persons withdisabilities.

NRS 361.088 Exemptionof property of Nathan Adelson Hospice.

NRS 361.090 Veteransexemptions.

NRS 361.0905 Waiverof veterans exemption; designation of any amount of exemption for credit to GiftAccount for Veterans Homes.

NRS 361.091 Disabledveterans exemption.

NRS 361.095 Exemptionsof veterans organizations.

NRS 361.096 Exemptionof certain property leased or rented to charter school.

NRS 361.098 Exemptionof property of charitable foundations established by Board of Regents ofUniversity of Nevada.

NRS 361.099 Exemptionof certain real and personal property leased or rented to Nevada System ofHigher Education.

NRS 361.100 Exemptionof property of university fraternities and sororities.

NRS 361.105 Exemptionsof nonprofit private schools.

NRS 361.106 Exemptionof property of certain apprenticeship programs. [Effective through June 30,2007.]

NRS 361.107 Exemptionof property of Pershing County Kids, Horses, Rodeo Inc.

NRS 361.110 Exemptionsof certain organizations.

NRS 361.111 Exemptionof certain property of Nature Conservancy, American Land Conservancy and NevadaLand Conservancy.

NRS 361.115 Exemptionsof property of Nevada Childrens Foundation, Inc., Nevada Heritage Association,Inc., and Habitat for Humanity International.

NRS 361.123 Exemptionof property of Nevada Heritage Association, Inc. [Repealed.]

NRS 361.125 Exemptionof churches and chapels.

NRS 361.130 Exemptionof public cemeteries and graveyards.

NRS 361.132 Exemptionof certain private cemeteries and places of burial.

NRS 361.135 Exemptionsof lodges and other charitable organizations.

NRS 361.140 Exemptionsof certain charitable corporations.

NRS 361.145 Exemptionsof noncommercial theaters.

NRS 361.150 Exemptionsof volunteer fire departments.

NRS 361.155 Exemptions:Filing of claims and designations; limitation on duration and amount;assessment and penalty for erroneous grant or renewal.

NRS 361.1565 Certainexemptions reduced to extent of exemption from governmental services tax.

NRS 361.157 Exemptreal estate subject to taxation if used as residence or in business conductedfor profit; exceptions.

NRS 361.159 Exemptpersonal property subject to taxation if used in business conducted for profit;exceptions.

 

Exemption of Personal Property in Transit (Free Port)

NRS 361.160 Personalproperty in transit defined; exceptions.

NRS 361.165 Warehousebooks and records: Designation of no situs property; contents; inspection.

NRS 361.170 Claimsfor exemption: Requirements.

NRS 361.180 Civilaction for collection of taxes evaded.

NRS 361.185 Penaltyfor false statement.

 

Exemption of Fine Art for Public Display

NRS 361.186 Collectionof admission fee for exhibition of art: Conditions; reduction of exemption;payment of and credit against resulting tax.

NRS 361.187 Applicabilityof exemption to owner of leased art.

 

Legal Description of Lands for Purposes of Assessment

NRS 361.189 Parcelingsystem.

NRS 361.190 Mannerof description until parceling system established.

NRS 361.195 Landsurveyed under authority of United States.

NRS 361.200 Citylots.

NRS 361.205 Descriptionwith reference to map or plat.

NRS 361.210 Descriptionwith reference to unofficial map filed with county assessor or countycommissioners.

NRS 361.215 Descriptionwith reference to map in possession of county or county officer: Identificationof parcels; display of map; reference to map.

NRS 361.220 Descriptionby metes and bounds.

 

Certification of Appraisers

NRS 361.221 Certificationrequired; Appraisers Certification Board; examinations.

NRS 361.222 Temporarycertificate.

NRS 361.2224 Applicationfor certificate to include social security number of applicant. [Expires bylimitation on the date of the repeal of the federal law requiring each state toestablish procedures for withholding, suspending and restricting theprofessional, occupational and recreational licenses for child support arrearagesand for noncompliance with certain processes relating to paternity or childsupport proceedings.]

NRS 361.2225 Statementby applicant concerning payment of child support; grounds for denial ofcertificate; duty of Department. [Expires by limitation on the date of therepeal of the federal law requiring each state to establish procedures for withholding,suspending and restricting the professional, occupational and recreationallicenses for child support arrearages and for noncompliance with certainprocesses relating to paternity or child support proceedings.]

NRS 361.2226 Suspensionof certificate for failure to pay child support or comply with certainsubpoenas or warrants; reinstatement. [Expires by limitation on the date of therepeal of the federal law requiring each state to establish procedures forwithholding, suspending and restricting the professional, occupational andrecreational licenses for child support arrearages and for noncompliance withcertain processes relating to paternity or child support proceedings.]

NRS 361.223 Continuingeducation required.

NRS 361.224 Effectof failure to meet requirements for continuing education.

 

General Provisions

NRS 361.225 Rateof assessment.

NRS 361.227 Determinationof taxable value.

NRS 361.2275 Determinationof status of property as leased or used.

NRS 361.228 Intangiblepersonal property: Exemption from taxation; prohibition against considerationof value; consideration of attributes of real property.

NRS 361.2285 Adoptionof regulations regarding use of income approach for valuation of real propertyused to conduct business.

NRS 361.229 Adjustmentof actual age of improvements in computation of depreciation.

NRS 361.230 Minimumvaluation of patented land and land held under state land contract.

NRS 361.233 Assessmentof real property within common-interest community; applicability of liencreated by levy upon community unit.

NRS 361.235 Assessmentof corporate stock and property of partnership; taxation of corporate property.

NRS 361.240 Assessmentof undivided property of deceased and insane persons; payment of taxes.

NRS 361.244 Classificationof mobile or manufactured homes and factory-built housing as real property.

NRS 361.2445 Conversionof mobile or manufactured home from real to personal property.

NRS 361.245 Personalproperty subject to security interest.

NRS 361.255 Countycommissioners to provide county assessor books for assessment roll. [Repealed.]

NRS 361.260 Methodof assessing property for taxation; appraisals and reappraisals.

NRS 361.261 Determinationof assessed value of property that is not being reappraised: Adoption offactors for improvements.

NRS 361.263 Issuanceof subpoenas by county assessors; duty of state and local governmental entitiesto provide documents and other information to county assessor; protection ofinformation from disclosure.

NRS 361.265 Writtenstatement concerning personal property: Demand; contents; return of statement;valuation of unlisted property claimed by absent or unknown person; penalties.

NRS 361.275 Liabilityof county assessor for taxes not assessed through willful or inexcusableneglect; duties of county auditor and county treasurer regarding property notassessed.

NRS 361.280 Districtattorney to report unassessed property to county commissioners; hearing; actionagainst county assessor; levy of double amount of taxes against person refusingto give statement.

NRS 361.295 Assessmentof real property by two counties: Examination and determination by Department.

NRS 361.300 Timeand manner for completion of secured tax roll; list of taxpayers andvaluations; notice of assessed valuation.

NRS 361.305 Preparationof maps, plats of city blocks and subdivisions by county assessor.

NRS 361.310 Timeand manner for completion of assessment roll; closing and reopening of roll asto changes; appeal of changes; log of changes to secured roll.

 

Assessments by Nevada Tax Commission

NRS 361.315 Meetingsto establish valuation for purposes of assessment.

NRS 361.318 Reportsby companies that use property of interstate or intercounty nature: Filingrequirements; extension of time to file; failure to file.

NRS 361.320 Determinationand allocation of valuation for property of interstate or intercounty nature;billing, collection and remittance of taxes on private car lines.

NRS 361.3205 Centralassessment roll for property of interstate or intercounty nature; notice ofassessment; payment; recovery of delinquent taxes.

NRS 361.321 Reportof new construction by business; apportionment of value of new construction byDepartment; valuation for assessment purposes; supplemental tax bill; paymentand apportionment of taxes.

NRS 361.323 Determinationand apportionment of valuation for property of electric light and powercompanies used to generate or transmit electricity for use outside State.

NRS 361.325 NevadaTax Commission to establish valuations of mobile homes and land; propertyescaping taxation to be placed on assessment roll.

NRS 361.330 Effectof 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 Noticeof completion of assessment roll and of meeting of county board ofequalization.

NRS 361.340 Countyboards of equalization: Membership; additional panels; clerk; compensation;compliance with regulations; meetings; procedural requirements; attendance ofdistrict attorney and assessor.

NRS 361.345 Powerof county board of equalization to change valuation of property; review ofchanges in valuation and estimation of certain property by county assessor;notice of addition to assessed valuation.

NRS 361.350 Listof assessments increased by county board of equalization; hearing before StateBoard of Equalization.

NRS 361.355 Complaintsof overvaluation or excessive valuation by reason of undervaluation ornonassessment of other property.

NRS 361.356 Appealto county board of equalization where inequity exists.

NRS 361.357 Appealto county board of equalization where full cash value of property is less thanits taxable value.

NRS 361.360 Appealsto State Board of Equalization.

NRS 361.362 Appealon behalf of owner of property.

NRS 361.365 Recordsof hearings of county board of equalization: Format and contents; transmittalto State Board of Equalization; duties of complainant who requests transcript.

 

Equalization by State Board of Equalization

NRS 361.375 StateBoard of Equalization: Composition; qualifications; terms; removal;compensation; quorum; adoption of and compliance with regulations; staff.

NRS 361.380 Meetingsof State Board of Equalization; notice.

NRS 361.385 Publicsessions; persons may appear by attorney or file statements.

NRS 361.390 Dutiesof county assessor.

NRS 361.395 Equalizationof property values and review of tax rolls by State Board of Equalization;notice of proposed increase in valuation.

NRS 361.400 Appealsfrom action of county boards of equalization.

NRS 361.403 Directappeals to State Board of Equalization from valuations of Nevada TaxCommission.

NRS 361.405 Certificationof changes in assessed valuation; duties of county auditors and tax receivers;inclusion of net proceeds of minerals in assessed valuation.

NRS 361.410 Taxpayernot deprived of remedy or redress; burden of proof upon complainant; ExecutiveDirector and Department prohibited from seeking judicial review of certaindecisions.

NRS 361.420 Paymentof taxes under protest; action for recovery of taxes; limitation of action.

NRS 361.425 Distributionof taxes; payment of judgments pursuant to NRS361.420; duties of county commissioners and Governor pertaining tointerest.

NRS 361.430 Burdenof proof on plaintiff in action brought under NRS361.420.

NRS 361.435 Consolidationof actions; venue.

LEVY OF TAX

NRS 361.445 Basisfor property taxation.

NRS 361.450 Liensfor taxes: Attachment; superiority; expiration of lien on mobile ormanufactured home.

NRS 361.453 Limitationon total ad valorem tax levy; exceptions.

NRS 361.4535 Projectionsof revenue from ad valorem taxes: Duties of county assessors and Department.

NRS 361.454 Determinationby county auditor of effect of tentative budget on each taxpayer; disseminationof information.

NRS 361.4545 Publicationof informational notices regarding tentative budgets and tax rates.

NRS 361.4547 NevadaTax Commission to certify combined tax rate to boards of county commissioners;procedure when additional levy of taxes ad valorem approved by voters of schooldistrict causes combined rate to exceed statutory limitation.

NRS 361.455 Procedurefor reducing combined rate within statutory limitation; revised budgets.

NRS 361.457 Establishmentof combined tax rate: Prohibited agreements between local governments.

NRS 361.460 Levyof tax rate by county commissioners: Resolution.

NRS 361.463 Reductionof tax levy which exceeds statutory limitation; priority of taxes levied forpayment of bonded indebtedness.

NRS 361.465 Extensionand delivery of tax roll after levy.

NRS 361.470 Taxreceiver charged with full amount of taxes levied; county auditor to transmitstatement to State Controller.

PARTIAL ABATEMENT OF TAX

NRS 361.471 Definitions.

NRS 361.4711 Abatementpercentage defined.

NRS 361.4712 Advalorem taxes levied in a county defined.

NRS 361.4713 Base-yearassessed value defined.

NRS 361.4714 Base-yearassessed value percentage defined.

NRS 361.4715 Combinedoverlapping tax rate defined.

NRS 361.4716 Incrementalassessed value defined.

NRS 361.4717 Parcel-proportionateshare of the base value defined.

NRS 361.4718 Redevelopmentagency defined.

NRS 361.4719 Redevelopmentarea defined.

NRS 361.472 Redevelopmenttaxing entity defined.

NRS 361.4721 Taxingentity defined.

NRS 361.4722 Partialabatement of taxes levied on property for which assessed valuation has beenestablished or on remainder parcel of real property.

NRS 361.4723 Partialabatement of taxes levied on certain single-family residences.

NRS 361.4724 Partialabatement of taxes levied on certain residential rental dwellings.

NRS 361.4725 Exemptionfrom partial abatements following certain fluctuations in taxable value ofproperty.

NRS 361.4726 Exemptionfrom partial abatements for certain new taxes and increases in existing taxes.

NRS 361.4727 Increasein rate of tax for payment of obligations secured by proceeds of tax:Prerequisites; effect on partial abatements.

NRS 361.4728 Levyof tax upon approval of voters at rate that is exempt from partial abatements.

NRS 361.473 Allocationof certain portions of reduction in revenue resulting from partial abatementsapplicable to property for which tax rate increases: Generally.

NRS 361.4731 Allocationof certain portions of reduction in revenue resulting from partial abatementsapplicable to property for which tax rate increases: Property in or apportionedto redevelopment area.

NRS 361.4732 Effectof annexation of real property to taxing entity.

NRS 361.4733 Adoptionof regulations by Committee on Local Government Finance.

NRS 361.4734 Reviewof determination of applicability of partial abatement; appeal of decision uponreview; judicial review.

NRS 361.4735 Penaltyfor false claim of partial abatement.

COLLECTION OF TAXES

General Provisions

NRS 361.475 Countytreasurers to be tax receivers.

NRS 361.480 Noticeto taxpayers; individual tax bills.

NRS 361.482 Collectionof tax levied by State.

NRS 361.483 Timefor payment of taxes; penalties; notification of certain provisions regarding waiveror reduction of penalty.

NRS 361.4835 Waiverof all or part of interest and penalty for late payment of taxes.

NRS 361.484 Abatementof taxes on real or personal property acquired by Federal Government, State orpolitical subdivision.

NRS 361.485 Dutiesof tax receiver when taxes paid; certain overpayments not refunded; certaindeficiencies not collected.

 

Property on Unsecured Roll

NRS 361.505 Migratoryproperty: Definition; placement on unsecured tax roll; proration of tax.

NRS 361.510 Preparationof blank receipts for payment of taxes on movable personal property.

NRS 361.520 Returnof unused tax receipts and used stubs. [Repealed.]

NRS 361.525 Penaltiesfor tax receiver giving other than required receipts.

NRS 361.530 Reservationand disposition of commission on personal property tax collected. [Effectivethrough June 30, 2007.]

NRS 361.530 Reservationand disposition of commission on personal property tax collected. [EffectiveJuly 1, 2007.]

NRS 361.535 Datetaxes become delinquent; penalty for delinquency; collection of taxes and costsby seizure and sale of personal property or alternative methods; deposit andrefund of excess proceeds from sale of certain property.

NRS 361.545 Monthlyreturns of county assessor to county auditor and county treasurer.

NRS 361.550 Penaltyfor county assessors neglect or refusal; duties of county auditor and districtattorney.

NRS 361.555 Actionsagainst county auditor for losses sustained by State and county throughdefalcation of county assessor.

NRS 361.560 Actionto recover personal property tax.

NRS 361.5605 Countycommissioners may designate county treasurer to collect personal propertytaxes.

NRS 361.5607 Designationof taxes on personal property as uncollectible.

 

Mobile and Manufactured Homes; Recreational Vehicles

NRS 361.561 Applicabilityto certain vehicles.

NRS 361.562 Reportto county assessor of purchase, repossession or entry into State of mobile ormanufactured home; manner of assessment.

NRS 361.5625 Filingrequirements for owners of at least 25 mobile or manufactured homes leasedwithin county for commercial purposes and not converted to real property.

NRS 361.5641 Allowablecredit for tax paid on another mobile or manufactured home sold or exchanged orpaid to state of previous residence.

NRS 361.5643 Issuanceof sticker upon payment of tax.

NRS 361.5644 Penaltyfor noncompliance; seizure and sale of mobile or manufactured home.

 

Delinquencies, Trustees Certificates, Redemption and Sale

NRS 361.5648 Noticeof delinquent taxes by mail: Persons to receive notice; contents; issuance ofaffidavit by tax receiver; second notice; costs.

NRS 361.565 Noticeof delinquent taxes by publication: Manner; costs; posting; contents.

NRS 361.570 Trusteescertificate: Issuance to county treasurer; effect; contents; recordation;annual assessment of property held in trust.

NRS 361.575 Propertyheld in trust by county treasurer: Annual assessment; payment of taxes on saleor rental.

NRS 361.577 Costsof abating nuisance chargeable against property held by county treasurer.

NRS 361.580 Accountingby tax receiver to county auditor following period for redemption.

NRS 361.585 Executionand delivery of deeds to county treasurer as trustee after period ofredemption; reconveyance of property; requirements for certain agreementsconcerning property.

NRS 361.590 Contents,recordation and effect of deeds to county treasurer as trustee after period ofredemption; presumption of legality of proceedings.

NRS 361.595 Conveyancesof property held in trust by county treasurer: Procedure; order of countycommissioners; deeds to purchasers.

NRS 361.600 Limitationof action to recover land sold for taxes.

NRS 361.603 Acquisitionby local government or Nevada System of Higher Education of property held intrust.

NRS 361.604 Acquisitionby Indian tribe of property held in trust.

NRS 361.605 Rentalof property held in trust; apportionment of rent and sales price; monthlystatements and receipts of county treasurer.

NRS 361.606 Leasesfor development of oil, gas and geothermal resources: Authority to leaseproperty held in trust.

NRS 361.607 Leasesfor development of oil, gas and geothermal resources: Procedure for leasing.

NRS 361.608 Leasesfor development of oil, gas and geothermal resources: Term of lease.

NRS 361.610 Dispositionof amounts received from sale price, rents or redemption of property held intrust; no charge against county for services of officer.

NRS 361.615 Liabilityof county treasurer for failure to perform duties of trust.

NRS 361.620 Penaltiesand costs to be paid into county general fund.

 

Suits for Delinquent Taxes

NRS 361.625 Paymentof delinquent taxes before sale and institution of suit; filing of tax receipt.

NRS 361.630 Districtattorney not to commence suit after service upon him of tax receivers receipt.

NRS 361.635 Preparationand delivery of certified lists of delinquencies to district attorney;commencement of action.

NRS 361.640 Additionalbond of district attorney.

NRS 361.645 Evidentiaryeffect of list of delinquent taxes and certificate of purchase of tax lien.

NRS 361.650 Parties;venue and jurisdiction.

NRS 361.655 Formof complaint by district attorney.

NRS 361.660 Complaintand summons may contain more specific description of property than is containedin assessment roll.

NRS 361.665 Issuanceof summons.

NRS 361.670 Serviceof summons on personal defendant and real estate and improvements.

NRS 361.675 Publicationand posting to be completed 10 days before date set for appearance; return asconclusive evidence of service.

NRS 361.680 Formof notice of action by district attorney.

NRS 361.685 Noticesand affidavits: Filing with county recorder; evidentiary effect of copies;costs.

NRS 361.690 Entryof default and final judgment on failure of defendant to appear.

NRS 361.695 Answerof defendant.

NRS 361.700 Judgments,liens and execution.

NRS 361.705 Deedsderived from sale of real property conclusive evidence of title; exceptions.

NRS 361.710 Applicabilityof NRS, N.R.C.P. and N.R.A.P. to proceedings.

NRS 361.715 Feesof officers; taxing and apportionment of costs.

NRS 361.720 Dutiesof district attorney on collection of delinquent taxes.

NRS 361.725 Returnof list of delinquent taxes and statement of those remaining uncollected tocounty auditor; board of county commissioners may strike off uncollectibletaxes.

NRS 361.730 Penaltiesfor district attorney failing or refusing to pay over tax money.

 

Sales of Tax Liens

NRS 361.731 Taxlien defined.

NRS 361.7312 Authorityof county to sell tax lien; prohibited purchasers.

NRS 361.7314 Adoptionof procedure for sale and transfer of tax liens by county treasurer.

NRS 361.7316 Saleof tax lien by county treasurer: Time and conditions of sale; scope of lien;method of payment; enforcement of unsold lien.

NRS 361.7318 Certificateof purchase: Issuance; rights of holder; contents; transfer; security interest.

NRS 361.732 Issuanceof duplicate certificate of purchase.

NRS 361.7322 Preparationand maintenance of record of each tax lien sold.

NRS 361.7324 Procedurewhen taxes on parcel again become delinquent during year after tax lien sold.

NRS 361.7326 Redemptionof tax lien after sale: Authorized persons; amount of required payment;issuance and contents of certificate of redemption; recording of information.

NRS 361.7328 Redemptionof tax lien after sale: Notification and payment of holder of certificate ofpurchase.

NRS 361.733 Commencementof action for collection by holder of certificate of purchase.

POSTPONEMENT OF PAYMENT OF TAX

NRS 361.736 Definitions.

NRS 361.7362 Claimdefined.

NRS 361.7364 Householddefined.

NRS 361.7366 Incomedefined.

NRS 361.7368 Occupiedby the owner defined.

NRS 361.737 Propertytax accrued defined.

NRS 361.7372 Single-familyresidence defined.

NRS 361.7374 Powersand duties of Department.

NRS 361.7376 Eligibilityto file claim for postponement; maximum amount that may be postponed.

NRS 361.7378 Determinationof claimant for household.

NRS 361.738 Filing,form, contents and execution of claims; availability of forms.

NRS 361.7382 Actionby county treasurer on claims; review of decisions on claims.

NRS 361.7384 Confidentialityof information contained in claims.

NRS 361.7386 Issuance,contents and recording of certificates of eligibility.

NRS 361.7388 Accrualof interest on amounts postponed.

NRS 361.739 Attachmentof liens for postponed amounts; collection of postponed amounts.

NRS 361.7392 Submissionof request for statement of amount postponed; preparation and provision ofstatement.

NRS 361.7394 Timewhen postponed amounts become due; payments authorized before amounts becomedue.

NRS 361.7396 Denialor revocation of claims; penalty and assessment upon revocation.

NRS 361.7398 Criminalpenalty.

DISTRIBUTION AND APPORTIONMENT

NRS 361.745 Quarterlyremittances from county treasurer to State Controller; payments upon order ofState Controller.

NRS 361.755 Apportionmentof taxes by county treasurers.

CORRECTIONS, CANCELLATIONS AND MISCELLANEOUS PROVISIONS

NRS 361.765 Correctionof clerical and typographical errors on tax rolls.

NRS 361.767 Assessmentof personal property that was not assessed or was underassessed.

NRS 361.768 Correctionof overassessment of real or personal property because of factual error;adjustment for partial or complete destruction of real property improvement orpersonal property.

NRS 361.769 Assessmentof real property not on secured roll: Time; notice.

NRS 361.770 Assessmentof newly constructed real property as personal property when not assessed forcurrent tax year.

NRS 361.773 Correctionof tax rolls to indicate that certain single-family residences are eligible forpartial abatement from taxation.

NRS 361.775 Procedurefor validating sales of real property before March 24, 1941. [Repealed.]

NRS 361.777 Priorityof partial abatements and partial exemptions from taxation.

NRS 361.780 Procedurefor issuance of deeds when property sold for delinquent taxes: Conditions.

NRS 361.790 Paymentof taxes on parcel of real property that is part of larger parcel upon whichtaxes are delinquent: Procedure; receipt.

NRS 361.797 Allowancefor taxes on property admitted to state program for preservation of railroadlines on which service has been discontinued.

ALLODIAL TITLE

NRS 361.900 Applicationfor establishment; calculation of payment required; issuance of certificate;agreement for installment payments.

NRS 361.905 Dutiesof State Treasurer and county assessor upon issuance of certificate; payment oftaxes; deficiencies.

NRS 361.910 Durationof validity.

NRS 361.915 Relinquishment.

NRS 361.920 AllodialTitle Trust Fund; regulations of State Treasurer.

_________

NOTE: The section added to chapter 361 bysection 7 of chapter 331, Statutes of Nevada 2001, has been codified as NRS 427A.522.

 

GENERAL PROVISIONS

NRS 361.010 Definitions. As used in this chapter, unless the context otherwiserequires, the words and terms defined in NRS361.013 to 361.043, inclusive, havethe meanings ascribed to them in those sections.

[Part 3:344:1953](NRS A 1973, 1114; 1981, 787; 1989,1817; 1999, 1269;2001, 1540)

NRS 361.013 Billboarddefined. Billboard means a sign that directsattention to a business, commodity, service, entertainment or attraction thatis sold, offered or exists at a location other than the premises on which thesign is located.

(Added to NRS by 1989, 1817)

NRS 361.015 Bonafide resident defined. Bona fide residentmeans a person who has:

1. Established a residence in the State of Nevada; and

2. Actually resided in this state for at least 6 monthsor has a valid drivers license or identification card issued by the Departmentof Motor Vehicles of this state.

[Part 3:344:1953](NRS A 2003, 2749)

NRS 361.017 Campershell defined. Camper shell means a coveredcanopy which is mounted on a motor vehicle, and which is not equipped with permanentfacilities for the preparation or storage of food or for sleeping purposes.

(Added to NRS by 1989, 169)

NRS 361.020 Fiscalyear defined. Fiscal year means that periodof time from July 1 of one year to and including June 30 of the following year.

[Part 3:344:1953]

NRS 361.025 Fullcash value defined. Full cash value meansthe most probable price which property would bring in a competitive and openmarket under all conditions requisite to a fair sale.

[Part 3:344:1953](NRS A 1965, 1444; 1981, 787; 1987,2075)

NRS 361.027 Geothermalresource defined. Geothermal resource meansthe natural heat of the earth and the energy associated with that natural heat,pressure and all dissolved or entrained minerals that may be obtained from themedium used to transfer that heat, but excluding hydrocarbons and helium.

(Added to NRS by 1973, 1114; A 1981, 660)

NRS 361.028 Manufacturedhome defined. Manufactured home has themeaning ascribed to it in NRS 489.113.

(Added to NRS by 2001, 1540)

NRS 361.029 Mobilehome defined. Mobile home means a vehicularstructure, built on a chassis or frame, which is designed to be used with orwithout a permanent foundation and is capable of being drawn by a motorvehicle. It may be used as a dwelling when connected to utilities or may beused permanently or temporarily for the advertising, sales, display orpromotion of merchandise or services. The term does not include a recreationalpark trailer as defined in NRS 482.1005.

(Added to NRS by 1989, 169; A 2001, 1727)

NRS 361.030 Personalproperty defined.

1. Personal property means:

(a) All household and kitchen furniture.

(b) All law, medical and miscellaneous libraries.

(c) All goods, wares and merchandise.

(d) All chattels of every kind and description, exceptvehicles as defined in NRS 371.020.

(e) Stocks of goods on hand.

(f) Any vehicle not included in the definition ofvehicle in NRS 371.020.

(g) All locomotives, cars, rolling stock and otherpersonal property used in operating any railroad within the State.

(h) All machines and machinery, all works andimprovements, all steamers, vessels and watercraft of every kind and namenavigating or used upon the waters of any river or lake within this State orhaving a general depot or terminus within this State.

(i) The money, property and effects of every kind,except real estate, of all banks, banking institutions or firms, bankers,moneylenders and brokers.

(j) All property of whatever kind or nature, exceptvehicles as defined in NRS 371.020, notincluded in the term real estate as that term is defined in NRS 361.035.

2. Gold-bearing and silver-bearing ores, quartz orminerals from which gold or silver is extracted, when in the hands of theproducers thereof, shall not mean, not be taken to mean, nor be listed andassessed under the term personal property as used in this section, but arespecially excepted therefrom, and shall be listed, assessed and taxed asprovided by law.

[Part 3:344:1953](NRS A 1963, 305, 1121; 1983, 1191)

NRS 361.032 Propertyof an interstate or intercounty nature defined. Propertyof an interstate or intercounty nature means tangible property that:

1. Physically crosses a county or state boundary; and

2. Is used directly in the operation of the business.

(Added to NRS by 1999, 1269; A 2001, 83)

NRS 361.035 Realestate and real property defined.

1. Real estate or real property means:

(a) All houses, buildings, fences, ditches, structures,erections, railroads, toll roads and bridges, or other improvements built orerected upon any land, whether such land is private property or property ofthis state or of the United States, or of any municipal or other corporation,or of any county, city or town in this state.

(b) Any mobile home, factory-built housing ormanufactured home which meets the requirements of NRS 361.244.

(c) The ownership of, or claim to, or possession of, orright of possession to any lands within this state.

(d) The claim by or the possession of any person, firm,corporation, association or company to any land.

2. The property described in subsection 1 must belisted under the head of real estate.

3. Except as otherwise provided in NRS 361.2445, when an agreement has beenentered into, whether in writing or not, or when there is sufficient reason tobelieve that an agreement has been entered into, for the dismantling, moving orcarrying away or wrecking of the property described in subsection 1, theproperty must be classified as personal property, and not real estate.

4. For the purposes of this chapter, real estate orreal property does not include leasehold or other possessory interests inland owned by the Federal Government on which land the Federal Government ispaying taxes to the State of Nevada or is, pursuant to contractual obligation,paying any sum in lieu of taxes to the State of Nevada.

[Part 3:344:1953](NRS A 1957, 358; 1975, 1655; 1979,824; 1993, 1183; 1999,3465)

NRS 361.040 Residentdefined. Resident means a person who has establisheda residence in the State of Nevada, and has actually resided in this state forat least 6 months.

[Part 3:344:1953]

NRS 361.042 Slide-incamper defined. Slide-in camper means a portableunit designed to be loaded and unloaded from the bed of a pickup truck, and soconstructed as to provide temporary living quarters for travel, camping orrecreational use. The term does not include a camper shell.

(Added to NRS by 1989, 169)

NRS 361.043 Taxablevalue defined. Taxable value means:

1. The value of property of an interstate orintercounty nature determined in the manner provided in NRS 361.320 or 361.323.

2. The value of all other property determined in themanner provided in NRS 361.227.

(Added to NRS by 1981, 787; A 1983, 548; 1985, 1182; 1999, 1269)

NRS 361.044 Dutyof county assessor to keep certain proprietary information concerning taxpayerconfidential. Except as otherwise provided in NRS 360.250 and except for informationrequired to be transmitted to the Department, each county assessor shall, atthe request of a taxpayer, keep any proprietary information concerning the taxpayerreceived pursuant to this chapter confidential.

(Added to NRS by 1997, 1568)

NRS 361.0445 Provisionof certain information regarding property taxes on Internet.

1. The Department shall, to the extent feasible,provide information on its website or other Internet site concerning propertytaxes, including, without limitation:

(a) A description of the assessment process;

(b) An explanation of the manner in which propertytaxes are calculated;

(c) The rates of taxes imposed by various taxingentities; and

(d) The revenues generated by those taxes.

2. The information provided pursuant to subsection 1must, to the extent practicable, be in a form that is easily understood andreadily accessible to the public. The Department shall coordinate with eachcounty in this State to disseminate information concerning property taxes andrevenue including, without limitation, by providing links from the website orother Internet site maintained pursuant to subsection 1 to similar websites orother Internet sites maintained by counties in this State.

3. Each county assessor and county treasurer shall, tothe extent feasible, provide on a website or other Internet site, if any, thatis operated or administered by or on behalf of the county or the countyassessor or treasurer, information that is similar to the information providedby the Department pursuant to subsection 1. The information must, to the extentpracticable, be in a form that is easily understood and readily accessible tothe public.

4. The Department and each county shall update andupgrade the websites or other Internet sites maintained pursuant to thissection to the extent necessary to improve the quantity, quality andaccessibility of the information provided to the public on the Internet.

(Added to NRS by 2005, 1506)

ASSESSMENT

Taxable and Exempt Property

NRS 361.045 Taxableproperty. Except as otherwise provided by law,all property of every kind and nature whatever within this state shall besubject to taxation.

[Part 1:344:1953; A 1954, 29; 1955, 340]

NRS 361.050 UnitedStates property exempted. All lands and otherproperty owned by the United States, not taxable because of the Constitution orlaws of the United States, shall be exempt from taxation.

[Part 1:344:1953; A 1954, 29; 1955, 340]

NRS 361.055 Exemptionof state lands and property generally; payments by Department of Wildlife inlieu of taxes; apportionment of payments.

1. All lands and other property owned by the State areexempt from taxation, except real property acquired by the State of Nevada andassigned to the Department of Wildlife which is or was subject to taxationunder the provisions of this chapter at the time of acquisition.

2. In lieu of payment of taxes on each parcel of realproperty acquired by it which is subject to assessment and taxation pursuant tosubsection 1, the Department of Wildlife shall make annual payments to thecounty tax receiver of the county wherein each such parcel of real property islocated of an amount equal to the total taxes levied and assessed against eachsuch parcel of real property in the year in which title to it was acquired bythe State of Nevada.

3. Such payments in lieu of taxes must be collectedand accounted for in the same manner as taxes levied and assessed against realproperty pursuant to this chapter are collected and accounted for.

4. Money received pursuant to this section must beapportioned each year to the counties, school districts and cities wherein eachsuch parcel of real property is located in the proportion that the tax rate ofeach such political subdivision bears to the total combined tax rate in effectfor that year.

[Part 1:344:1953; A 1954, 29; 1955, 340](NRS A 1959,282; 1969, 997, 1560; 1977, 1400; 1979, 908; 1981, 630; 1993, 1573; 2003, 1561)

NRS 361.060 Propertyof counties, cities, towns, Nevada Rural Housing Authority and certain otherpolitical subdivisions exempted.

1. All lands and other property owned by the NevadaRural Housing Authority or any county, domestic municipal corporation, irrigationdrainage or reclamation district or town in this state are exempt fromtaxation, except as otherwise provided in NRS539.213 with respect to certain community pastures.

2. Real property acquired on or after July 1, 2003, bya conservation district pursuant to NRS548.393 is exempt from taxation.

[Part 1:344:1953; A 1954, 29; 1955, 340](NRS A 1967,1125; 1995, 816; 2003,1683)

NRS 361.0605 Propertyrelated to public use of privately owned park exempted; exclusion.

1. The acquisition, improvement or use of land by thepublic as a park is a municipal purpose, whether or not the park is owned oroperated by a local government.

2. The real property and improvements of a privatelyowned park which, pursuant to an agreement with a local government, are used bythe public without charge, excluding areas from which income is derived, areexempt from taxation.

(Added to NRS by 1995, 1881)

NRS 361.061 Propertyrelated to public use of privately owned airport exempted; exclusion.

1. The acquisition, improvement or use of land by thepublic as an airport is a municipal purpose, whether or not the airport isowned or operated by a local government.

2. The real property and improvements of a privatelyowned airport which are used by the public without charge, including areas usedfor taking off, landing and taxiing but excluding areas from which income isderived, are exempt from taxation.

(Added to NRS by 1985, 869)

NRS 361.062 Propertyof trusts for furtherance of public functions exempted. All property, both real and personal, of a trust createdfor the benefit and furtherance of any public function pursuant to theprovisions of general or special law is exempt from taxation; but moneys inlieu of taxes may be paid to the beneficiary pursuant to any agreementcontained in the instrument creating the trust.

(Added to NRS by 1971, 1036; A 1975, 1408)

NRS 361.065 Propertyof school districts and charter schools exempted. Alllots, buildings and other school property owned by any legally created schooldistrict or charter school within the State and devoted to public schoolpurposes are exempt from taxation.

[Part 1:344:1953; A 1954, 29; 1955, 340](NRS A 1979,1642; 2001, 3165)

NRS 361.067 Vehiclesexempted. [Effective through June 30, 2007.] Thefollowing vehicles are exempt from taxation under the provisions of thischapter:

1. All vehicles, as defined in NRS 371.020, except mobile homes whichconstitute real estate or real property.

2. Commercial helicopters meeting the requirements ofthe program established pursuant to NRS495.320.

(Added to NRS by 1963, 1121; A 1979, 824; 2003, 2744)

NRS 361.067 Vehicles exempted. [Effective July 1,2007.] All vehicles, as defined in NRS 371.020, are exempt from taxation underthe provisions of this chapter, except mobile homes which constitute realestate or real property.

(Added to NRS by 1963, 1121; A 1979, 824; 2003, 2744,effective July 1, 2007)

NRS 361.068 Businessinventories and consumables, livestock, bees, certain pipe and agriculturalequipment, boats, campers, fine art for public display and certain personalproperty of nonresidents exempted; establishment of de minimis exemption forpersonal property.

1. The following personal property is exempt fromtaxation:

(a) Personal property held for sale by a merchant;

(b) Personal property held for sale by a manufacturer;

(c) Raw materials and components held by a manufacturerfor manufacture into products, and supplies to be consumed in the process ofmanufacture;

(d) Tangible personal property purchased by a businesswhich will be consumed during the operation of the business;

(e) Livestock;

(f) Colonies of bees;

(g) Pipe and other agricultural equipment used toconvey water for the irrigation of legal crops;

(h) All boats;

(i) Slide-in campers and camper shells;

(j) Except as otherwise provided in NRS 361.186, fine art for public display;and

(k) All personal property that is:

(1) Owned by a person who is not a resident ofthis state; and

(2) Located in this state solely for thepurposes of a display, exhibition, convention, carnival, fair or circus that istransient in nature.

2. The Nevada Tax Commission may exempt from taxationthat personal property for which the annual taxes would be less than the costof collecting those taxes. If such an exemption is provided, the Nevada TaxCommission shall annually determine the average cost of collecting propertytaxes in this state which must be used in determining the applicability of theexemption.

3. A person claiming the exemption provided for inparagraph (j) of subsection 1 shall:

(a) On or before June 15 for the next ensuing fiscalyear, file with the county assessor an affidavit declaring that the fine artwill, during that ensuing fiscal year, meet all the criteria set forth inparagraph (b) of subsection 4; and

(b) During any fiscal year in which he claims theexemption, make available for educational purposes and not for resale, uponwritten request and without charge to any public school as defined in NRS 385.007, private school as defined in NRS 394.103 and parent of a child whoreceives instruction in a home pursuant to NRS392.070, one copy of a poster depicting the fine art that the facility hason public display if such a poster is available for purchase by the public atthe time of the request.

4. As used in this section:

(a) Boat includes any vessel or other watercraft,other than a seaplane, used or capable of being used as a means oftransportation on the water.

(b) Fine art for public display:

(1) Except as otherwise provided in subparagraph(2), means a work of art which:

(I) Is an original painting in oil,mineral, water colors, vitreous enamel, pastel or other medium, an originalmosaic, drawing or sketch, an original sculpture of clay, textiles, fiber,wood, metal, plastic, glass or a similar material, an original work of mixedmedia or a lithograph;

(II) Was purchased in an arms lengthtransaction for $25,000 or more, or has an appraised value of $25,000 or more;

(III) Is on public display in a public orprivate art gallery, museum or other building or area in this state for atleast 20 hours per week during at least 35 weeks of each year for which theexemption is claimed or, if the facility displaying the fine art disposes of itbefore the end of that year, during at least two-thirds of the full weeksduring which the facility had possession of it, or if the gallery, museum orother building or area in which the fine art will be displayed will not beopened until after the beginning of the fiscal year for which the exemption isclaimed, these display requirements must be met for the first full fiscal yearafter the date of opening, and the date of opening must not be later than 2years after the purchase of the fine art being displayed; and

(IV) Is on display in a facility that isavailable for group tours by pupils or students for at least 5 hours on atleast 60 days of each full year for which the exemption is claimed, duringwhich the facility in which it is displayed is open, by prior appointment andat reasonable times, without charge; and

(2) Does not include:

(I) A work of fine art that is a fixtureor an improvement to real property;

(II) A work of fine art that constitutes acopy of an original work of fine art, unless the work is a lithograph that is alimited edition and that is signed and numbered by the artist;

(III) Products of filmmaking orphotography, including, without limitation, motion pictures;

(IV) Literary works;

(V) Property used in the performing arts,including, without limitation, scenery or props for a stage; or

(VI) Property that was created for afunctional use other than, or in addition to, its aesthetic qualities,including, without limitation, a classic or custom-built automobile or boat, asign that advertises a business, and custom or antique furniture, lamps,chandeliers, jewelry, mirrors, doors or windows.

(c) Personal property held for sale by a merchantincludes property that:

(1) Meets the requirements of sub-subparagraphs(I) and (II) of subparagraph (1) of paragraph (b);

(2) Is made available for sale within 2 yearsafter it is acquired; and

(3) Is made available for viewing by the publicor prospective purchasers, or both, within 2 years after it is acquired,whether or not a fee is charged for viewing it and whether or not it is alsoused for purposes other than viewing.

(d) Public display means the display of a work offine art where members of the public have access to the work of fine art forviewing during publicly advertised hours. The term does not include the displayof a work of fine art in an area where the public does not generally haveaccess, including, without limitation, a private office, hallway or meetingroom of a business, a room of a business used for private lodging and a privateresidence.

(e) Pupil means a person who:

(1) Is enrolled for the current academic year ina public school as defined in NRS 385.007or a private school as defined in NRS394.103; or

(2) Receives instruction in a home and isexcused from compulsory attendance pursuant to NRS 392.070.

(f) Student means a person who is enrolled for the currentacademic year in:

(1) A community college or university; or

(2) A licensed postsecondary educationalinstitution as defined in NRS 394.099and a course concerning fine art.

(Added to NRS by 1979, 79; A 1983, 1191; 1987, 854;1989, 169; 1995, 152, 2709; 1997, 1197, 1569, 2979; 1999, 623, 624, 3198, 3201; 2001, 229, 1541, 1543)

NRS 361.0685 Exemptionof percentage of personal and real property of certain businesses certified byCommission on Economic Development.

1. Except as otherwise provided in this section, if a:

(a) Business that engages in the primary trade ofpreparing, fabricating, manufacturing or otherwise processing raw material oran intermediate product through a process in which at least 50 percent of thematerial or product is recycled on site; or

(b) Business that includes as a primary component afacility for the generation of electricity from recycled material,

is found bythe Commission on Economic Development to have as a primary purpose theconservation of energy or the substitution of other sources of energy forfossil sources of energy and obtains certification from the Commission onEconomic Development pursuant to NRS 360.750,the Commission may, if the business additionally satisfies the requirements setforth in subsection 2 of NRS 361.0687,grant to the business a partial abatement from the taxes imposed on realproperty by this chapter.

2. If a partial abatement from the taxes imposed onreal property by this chapter is approved by the Commission on Economic Developmentpursuant to NRS 360.750 for a businessdescribed in subsection 1:

(a) The partial abatement must:

(1) Be for a duration of at least 1 year but notmore than 10 years;

(2) Not exceed 50 percent of the taxes on realproperty payable by the business each year pursuant to this chapter; and

(3) Be administered and carried out in themanner set forth in NRS 360.750.

(b) The Executive Director of the Commission onEconomic Development shall notify the county assessor of the county in whichthe business is located of the approval of the partial abatement, including,without limitation, the duration and percentage of the partial abatement thatthe Commission granted. The Executive Director shall, on or before April 15 ofeach year, advise the county assessor of each county in which a businessqualifies for a partial abatement during the current fiscal year as to whether thebusiness is still eligible for the partial abatement in the next succeedingfiscal year.

3. The partial abatement provided in this sectionapplies only to the business for which certification was granted pursuant to NRS 360.750 and the property used inconnection with that business. The exemption does not apply to property in thisstate that is not related to the business for which the certification wasgranted pursuant to NRS 360.750 or toproperty in existence and subject to taxation before the certification wasgranted.

4. As used in this section, a facility for thegeneration of electricity from recycled material is a facility which usesrecycled material as its primary fuel including material from:

(a) Industrial or domestic waste, other than hazardouswaste, even though it includes a product made from oil, natural gas or coal,such as plastics, asphalt shingles or tires;

(b) Agricultural crops, whether terrestrial or aquatic,and agricultural waste, such as manure and residue from crops; and

(c) Municipal waste, such as sewage and sludge.

The termincludes all the equipment in the facility used to process and convert intoelectricity the energy derived from a recycled material fuel.

(Added to NRS by 1993, 819; A 1995, 1142; 1997, 3109;2001, 1578)

NRS 361.0687 Partialabatement of taxes imposed on certain new or expanded businesses. [Effectivethrough June 30, 2009.]

1. A person who intends to locate or expand a businessin this State may, pursuant to NRS 360.750,apply to the Commission on Economic Development for a partial abatement fromthe taxes imposed by this chapter.

2. For abusiness to qualify pursuant to NRS 360.750for a partial abatement from the taxes imposed by this chapter, the Commissionon Economic Development must determine that, in addition to meeting the otherrequirements set forth in subsection 2 of that section:

(a) If thebusiness is a new business in a county whose population is 100,000 or more or acity whose population is 60,000 or more:

(1) Thebusiness will make a capital investment in the county of at least $50,000,000if the business is an industrial or manufacturing business or at least$2,000,000 if the business is not an industrial or manufacturing business; and

(2) Theaverage hourly wage that will be paid by the new business to its employees inthis State is at least 100 percent of the average statewide hourly wage asestablished by the Employment Security Division of the Department ofEmployment, Training and Rehabilitation on July 1 of each fiscal year.

(b) If thebusiness is a new business in a county whose population is less than 100,000 ora city whose population is less than 60,000:

(1) Thebusiness will make a capital investment in the county of at least $500,000; and

(2) The average hourly wage that will be paid bythe new business to its employees in this State is at least 100 percent of theaverage statewide hourly wage or the average countywide hourly wage, whicheveris less, as established by the Employment Security Division of the Departmentof Employment, Training and Rehabilitation on July 1 of each fiscal year.

3. Except asotherwise provided in NRS 361.0685 andsubsection 4, if a partial abatement from the taxes imposed by this chapter isapproved by the Commission on Economic Development pursuant to NRS 360.750:

(a) The partialabatement must:

(1) Befor a duration of at least 1 year but not more than 10 years;

(2) Notexceed 50 percent of the taxes on personal property payable by a business eachyear pursuant to this chapter; and

(3) Beadministered and carried out in the manner set forth in NRS 360.750.

(b) The Executive Director of the Commission onEconomic Development shall notify the county assessor of the county in whichthe business is located of the approval of the partial abatement, including,without limitation, the duration and percentage of the partial abatement thatthe Commission granted. The Executive Director shall, on or before April 15 ofeach year, advise the county assessor of each county in which a businessqualifies for a partial abatement during the current fiscal year as to whetherthe business is still eligible for the partial abatement in the next succeedingfiscal year.

4. If a partial abatement from the taxes imposed bythis chapter is approved by the Commission on Economic Development pursuant to NRS 360.750 for a facility for thegeneration of electricity from renewable energy or a facility for the productionof an energy storage device:

(a) The partial abatement must be:

(1) For a duration of 10 years;

(2) Equal to 50 percent of the taxes on real andpersonal property payable by the facility each year pursuant to this chapter;and

(3) Administered and carried out in the mannerset forth in NRS 360.750.

(b) The Executive Director of the Commission onEconomic Development shall:

(1) Notify the county assessor of the county inwhich the facility is located of the approval of the partial abatement; and

(2) Advise the county assessor of the county inwhich the facility is located as to the dates on which the partial abatementwill begin and end.

5. As used in this section:

(a) Biomass means any organic matter that isavailable on a renewable basis, including, without limitation:

(1) Agricultural crops and agricultural wastesand residues;

(2) Wood and wood wastes and residues;

(3) Animal wastes;

(4) Municipal wastes; and

(5) Aquatic plants.

(b) Energy storage device means a device for use andstorage of electrical energy that alleviates the consumption of fossil fuel anddoes not produce fossil fuel emissions.

(c) Facility for the generation of electricity fromrenewable energy means a facility for the generation of electricity that:

(1) Uses renewable energy as its primary sourceof energy; and

(2) Has a generating capacity of at least 10kilowatts.

The term includesall the machinery and equipment that is used in the facility to collect andstore the renewable energy and to convert the renewable energy into electricity.The term does not include a facility that is located on residential property.

(d) Industrial or manufacturing business does notinclude a facility for the generation of electricity from renewable energy.

(e) Renewable energy means:

(1) Biomass;

(2) Solar energy; or

(3) Wind.

The termdoes not include coal, natural gas, oil, propane or any other fossil fuel, ornuclear energy.

(Added to NRS by 1997, 3310; A 1999, 1743; 2001, 1580, 1983; 2003, 56, 2923, 2927; 2005, 1513)

NRS 361.0687 Partial abatement of taxes imposed oncertain new or expanded businesses. [Effective July 1, 2009.]

1. A person who intends to locate or expand a businessin this State may, pursuant to NRS 360.750,apply to the Commission on Economic Development for a partial abatement fromthe taxes imposed by this chapter.

2. For abusiness to qualify pursuant to NRS 360.750for a partial abatement from the taxes imposed by this chapter, the Commissionon Economic Development must determine that, in addition to meeting the otherrequirements set forth in subsection 2 of that section:

(a) If thebusiness is a new business in a county whose population is 100,000 or more or acity whose population is 60,000 or more:

(1) Thebusiness will make a capital investment in the county of at least $50,000,000if the business is an industrial or manufacturing business or at least$5,000,000 if the business is not an industrial or manufacturing business; and

(2) The average hourly wage that will be paid bythe new business to its employees in this State is at least 100 percent of theaverage statewide hourly wage as established by the Employment SecurityDivision of the Department of Employment, Training and Rehabilitation on July 1of each fiscal year.

(b) If thebusiness is a new business in a county whose population is less than 100,000 ora city whose population is less than 60,000:

(1) Thebusiness will make a capital investment in the county of at least $5,000,000 ifthe business is an industrial or manufacturing business or at least $500,000 ifthe business is not an industrial or manufacturing business; and

(2) Theaverage hourly wage that will be paid by the new business to its employees inthis State is at least 100 percent of the average statewide hourly wage or theaverage countywide hourly wage, whichever is less, as established by the EmploymentSecurity Division of the Department of Employment, Training and Rehabilitationon July 1 of each fiscal year.

3. Except asotherwise provided in NRS 361.0685, ifa partial abatement from the taxes imposed by this chapter is approved by theCommission on Economic Development pursuant to NRS 360.750:

(a) The partialabatement must:

(1) Befor a duration of at least 1 year but not more than 10 years;

(2) Notexceed 50 percent of the taxes on personal property payable by a business eachyear pursuant to this chapter; and

(3) Beadministered and carried out in the manner set forth in NRS 360.750.

(b) The Executive Director of the Commission onEconomic Development shall notify the county assessor of the county in whichthe business is located of the approval of the partial abatement, including,without limitation, the duration and percentage of the partial abatement thatthe Commission granted. The Executive Director shall, on or before April 15 ofeach year, advise the county assessor of each county in which a businessqualifies for a partial abatement during the current fiscal year as to whetherthe business is still eligible for the partial abatement in the next succeedingfiscal year.

(Added to NRS by 1997, 3310; A 1999, 1743; 2001, 1580, 1581, 1983; 2003, 56, 2923, 2927; 2005, 1513, 1515, effective July1, 2009)

NRS 361.069 Householdgoods and furniture exempted; exclusion of rental property.

1. Except as otherwise provided in this section,household goods and furniture are exempt from taxation.

2. Except as otherwise provided in subsection 3,appliances and furniture which are owned by a person who engages in thebusiness of renting the appliances or furniture to other persons are not exemptfrom taxation.

3. Except as otherwise provided in this subsection,the assessment of rented or leased appliances or furniture, or both, of atime-share project governed by the provisions of chapter119A of NRS, which contains five or more units, must be reduced by apercentage equal to the average percentage of time that all of the units areoccupied by an owner of a time share in the project. If the units of thetime-share project are occupied by owners of time shares in the project for anaverage of more than 90 percent of the fiscal year, the rented or leased appliancesor furniture, or both, are exempt from taxation. As used in this subsection:

(a) Owner has the meaning ascribed to it in NRS 119A.056.

(b) Unit has the meaning ascribed to it in NRS 119A.160.

4. As used in this section:

(a) Household goods and furniture includes, withoutlimitation, the following items if used in a residence:

(1) Clothing;

(2) Personal effects;

(3) Gold and silver;

(4) Jewelry;

(5) Appliances that are not attached to realproperty or a mobile or manufactured home;

(6) Furniture;

(7) Recreational equipment not required by NRSto be registered; and

(8) Portable goods and storage sheds and otherhousehold equipment.

(b) Engages in the business of renting appliances orfurniture means:

(1) Renting or leasing appliances or furniture,or both, to other persons not in conjunction with the rental or lease of adwelling unit; or

(2) Renting or leasing appliances or furniture,or both, to other persons in conjunction with the rental or lease of a dwellingunit located in a complex containing five or more dwelling units which arerented or leased by the owner to other persons in conjunction with appliancesor furniture, or both.

(Added to NRS by 1979, 1233; A 1983, 1192; 1989, 169;1997, 1569; 2001,1545; 2005, 2648)

NRS 361.070 Drainageditches, canals and irrigation systems exempted.

1. Drainage ditches and canals, together with thelands which are included in the rights-of-way of the ditch or canal, areexempted from taxation and must be excluded from the assessed value of theparcel unless otherwise requested by the owner of the property.

2. Each part of a permanently installed irrigationsystem of pipes or concrete linings of ditches and headgates to increaseefficiency and conservation in the use of water, when the water is to be usedfor irrigation and agricultural purposes on land devoted to agriculturalpurposes by the owner of the pipes or concrete linings is exempted fromtaxation and must be excluded from the assessed value of the parcel.

[Part 1:344:1953; A 1954, 29; 1955, 340](NRS A 1989,1817; 1991, 2090)

NRS 361.073 Propertyof water users nonprofit associations and nonprofit cooperative corporationsexempted. All real and personal property of awater users nonprofit association or of a water users nonprofit cooperativecorporation within the State of Nevada is exempt from taxation, but suchproperty shall be taxed when it is used for any purpose other than carrying outthe legitimate functions of such nonprofit association or of a water usersnonprofit cooperative corporation.

(Added to NRS by 1969, 1422)

NRS 361.075 Exemptionof unpatented mines and mining claims. Unpatentedmines and mining claims shall be exempt from taxation, but nothing in thissection shall be so construed as to:

1. Exempt from taxation possessory claims to thepublic lands of the United States or of this state, or improvements thereon, orthe proceeds of the mines; and

2. Interfere with the primary title to the landsbelonging to the United States.

[Part 1:344:1953; A 1954, 29; 1955, 340]

NRS 361.077 Exemptionof property used for control of air or water pollution.

1. All property, both real and personal, is exemptfrom taxation to the extent that the property is used as a facility, device ormethod for the control of air or water pollution.

2. As used in this section, facility, device ormethod for the control of air or water pollution means any land, structure,building, installation, excavation, machinery, equipment or device or anyaddition to, reconstruction, replacement, or improvement of land or an existingstructure, building, installation, excavation, machinery, equipment or deviceused, constructed, acquired or installed after January 1, 1965, if the primarypurpose of the use, construction, acquisition or installation is compliancewith law or standards required by any environmental protection agency,authorized by and acting under the authority of the United States or the Stateof Nevada or any of its political subdivisions, for the prevention, control orreduction of air or water pollution.

3. As used in this section, facility, device ormethod for the control of air or water pollution does not include:

(a) Air conditioners, septic tanks or other facilitiesfor human waste, nor any property installed, constructed or used for the movingof sewage to the collection facilities of a public or quasi-public sewagesystem.

(b) Any facility or device having a value of less than$1,000 at the time of its construction, installation or first use.

(c) Any facility or device which produces a net profitto the owner or operator thereof from the recovery and sale or use of atangible product or by-product, nor does it include a facility or device which,when installed and operating, results in a net reduction of operating costs.

4. The exemption may be allowed only to a person whofiles an affidavit declaring that the property for which the exemption is beingsought meets the requirements of subsection 1. The affidavit must be filed withthe claim for the exemption pursuant to NRS361.155.

5. The Department shall prepare and publish a reporteach fiscal year showing:

(a) The assessed value of properties within each countywhich are exempt from taxation under this section;

(b) The loss in tax revenues to the State General Fundand to each local taxing entity from the exemption; and

(c) Such other information as the Department may deemrelevant to indicate the effect of the loss of tax revenue on the State and onlocal taxing entities.

Each countyassessor shall provide the Department with the data it needs to complete thereport required by this section.

(Added to NRS by 1973, 348; A 1975, 243, 328, 1752;1987, 811; 1989, 1817; 1991, 2090)

NRS 361.0775 Partialabatement of taxes imposed on certain structures that use resources efficiently.

1. The Commission on Economic Development shall granta partial abatement from the tax imposed on real property by this chapter forproperty which has a building or other structure that is certified at or meetsthe equivalent of the silver level or higher by a person authorized to grantsuch certification in accordance with the Leadership in Energy andEnvironmental Design Green Building Rating System or its equivalent, as adoptedby the Director of the Office of Energy pursuant to NRS 701.217.

2. The partial abatement must be for a duration of notmore than 10 years and must not exceed 50 percent of the taxes on real propertypayable each year pursuant to this chapter.

3. The Commission on Economic Development shallestablish by regulation the qualifications and methods to determine eligibilityfor the abatement.

4. The Commission on Economic Development shallimmediately forward a certificate of eligibility for the abatement to:

(a) The Department of Taxation;

(b) The Nevada Tax Commission;

(c) The county treasurer; and

(d) The county assessor.

(Added to NRS by 2005, 22nd SpecialSession, 71)

NRS 361.078 Exemptionof residential property containing shelter protecting against radioactivefallout.

1. Residential property to the extent of $1,000assessed valuation is exempt from taxation if the property:

(a) Is owned and occupied by a resident of this state;

(b) Contains a shelter for protection againstradioactive fallout;

(c) The shelter has sufficient space to protect thenumber of persons who normally occupy the residence; and

(d) The shelter provides at least 40 times moreprotection against radiation to a person inside the shelter than to a personoutside the shelter.

2. Any person claiming this exemption must file withthe county assessor an affidavit declaring that:

(a) He is a resident of the State of Nevada;

(b) His shelter meets the requirements of subsection 1;and

(c) He has not claimed a similar exemption for thecurrent year in any other county in this state.

(Added to NRS by 1981, 1179)

NRS 361.079 Exemptionof qualified systems for heating, cooling or provision of electricity.

1. Except as otherwise provided in subsection 2, forany assessment made on or after July 1, 1983, any value added by a qualifiedsystem must be excluded from the assessed value of the building regardless ofthe date the system was installed.

2. Value added by a qualified system must not beexcluded from the assessed value of a commercial or industrial building duringany period in which the business that owns the commercial or industrialbuilding is receiving another abatement or exemption from the taxes imposed bythis chapter.

3. As used in this section, qualified system meansany system, method, construction, installation, machinery, equipment, device orappliance which is designed, constructed or installed in a residential,commercial or industrial building to heat or cool the building or water used inthe building, or to provide electricity used in the building, by using:

(a) Energy from the wind or from solar devices notthermally insulated from the area where the energy is used;

(b) Geothermal resources;

(c) Energy derived from conversion of solid wastes; or

(d) Waterpower,

whichconforms to standards established by regulation of the Department.

(Added to NRS by 1977, 638; A 1981, 52, 805; 1983,802; 1991, 1370; 2001,1582)

NRS 361.080 Exemptionof property of surviving spouses.

1. The property of surviving spouses, not to exceedthe amount of $1,000 assessed valuation, is exempt from taxation, but no suchexemption may be allowed to anyone but a bona fide resident of this State, andmust be allowed in but one county in this State to the same family.

2. For the purpose of this section, property in whichthe surviving spouse has any interest shall be deemed the property of thesurviving spouse.

3. The person claiming such an exemption must filewith the county assessor an affidavit declaring that he is a bona fide residentof this State and that the exemption has been claimed in no other county inthis State. The affidavit must be made before the county assessor or a notarypublic. After the filing of the original affidavit, the county assessor shall maila form for renewal of the exemption to the person each year following a year inwhich the exemption was allowed for that person. The form must be designed tofacilitate its return by mail by the person claiming the exemption.

4. A surviving spouse is not entitled to the exemptionprovided by this section in any fiscal year beginning after any remarriage,even if the remarriage is later annulled.

5. If any person files a false affidavit or providesfalse proof to the county assessor or a notary public and, as a result of thefalse affidavit or false proof, the person is allowed a tax exemption to whichhe is not entitled, he is guilty of a gross misdemeanor.

6. Beginning with the 2006-2007 Fiscal Year, themonetary amount in subsection 1 must be adjusted for each fiscal year by addingto the amount the product of the amount multiplied by the percentage increasein the Consumer Price Index (All Items) from July 2004 to the July precedingthe fiscal year for which the adjustment is calculated. The Department shallprovide to each county assessor the adjusted amount, in writing, on or beforeSeptember 30 of each year.

[Part 1:344:1953; A 1954, 29; 1955, 340](NRS A 1971,142; 1973, 985; 1989, 713; 1999, 2769; 2001, 1546; 2003, 2749; 2005, 2649)

NRS 361.082 Exemptionof portions of qualified low-income housing projects.

1. That portion of real property and tangible personalproperty which is used for housing and related facilities for persons with lowincomes is exempt from taxation if the portion of property qualifies as alow-income unit and is part of a qualified low-income housing project that isfunded in part by federal money appropriated pursuant to 42 U.S.C. 12701 etseq. for the year in which the exemption applies.

2. The portion of a qualified low-income housingproject that is entitled to the property tax exemption pursuant to subsection 1must be determined by dividing the total assessed value of the housing projectand the land upon which it is situated into the assessed value of thelow-income units and related facilities that are occupied by or usedexclusively for persons with low incomes.

3. The Nevada Tax Commission shall, by regulation,prescribe a form for an application for the exemption described in subsection1. After an original application is filed, the county assessor of the county inwhich the housing project is located may mail a form for the renewal of theexemption to the owner of the housing project each year following a year inwhich the exemption was allowed for that project.

4. A renewalform returned to a county assessor must indicate the total number of units inthe housing project and the number of units used for housing and relatedfacilities for persons with low incomes. If the owner of a housing projectfails to provide a properly completed renewal form to the county assessor ofthe county in which the project is located by the date required in NRS 361.155, or fails to qualify for theexemption described in subsection 1, he is not entitled to the exemption in thefollowing fiscal year.

5. As used in this section, the terms low-incomeunit and qualified low-income housing project have the meanings ascribed tothem in 26 U.S.C. 42.

(Added to NRS by 1991, 1945; A 2001, 839; 2003, 2749)

NRS 361.083 Exemptionof certain property and buildings used for care or relief of orphan children,or of sick, infirm or indigent persons. Theproperty on which stands a hospital or other charitable asylum for the care orrelief of orphan children, or of sick, infirm or indigent persons, owned by anonprofit corporation organized or existing pursuant to chapter 82 of NRS, together with the buildings,while occupied for those objects and purposes, is exempt from taxation.

(Added to NRS by 1991, 1314)

NRS 361.085 Exemptionof property of blind persons.

1. The property of all blind persons, not to exceedthe amount of $3,000 of assessed valuation, is exempt from taxation, includingcommunity property to the extent only of the blind persons interest therein,but no such exemption may be allowed to anyone but a bona fide resident of thisState, and must be allowed in but one county in this State on account of thesame blind person.

2. The person claiming such an exemption must filewith the county assessor an affidavit declaring that he is a bona fide residentof the State of Nevada who meets all the other requirements for the exemption andthat the exemption is not claimed in any other county in this State. Theaffidavit must be made before the county assessor or a notary public. After thefiling of the original affidavit, the county assessor shall mail a form forrenewal of the exemption to the person each year following a year in which theexemption was allowed for that person. The form must be designed to facilitateits return by mail by the person claiming the exemption.

3. Upon first claiming the exemption in a county theclaimant shall furnish to the assessor a certificate of a licensed physiciansetting forth that he has examined the claimant and has found him to be a blindperson.

4. If any person files a false affidavit or providesfalse proof to the county assessor or a notary public and, as a result of thefalse affidavit or false proof, the person is allowed a tax exemption to whichhe is not entitled, he is guilty of a gross misdemeanor.

5. Beginning with the 2006-2007 Fiscal Year, themonetary amount in subsection 1 must be adjusted for each fiscal year by addingto the amount the product of the amount multiplied by the percentage increasein the Consumer Price Index (All Items) from July 2004 to the July precedingthe fiscal year for which the adjustment is calculated. The Department shallprovide to each county assessor the adjusted amount, in writing, on or beforeSeptember 30 of each year.

6. As used in this section, blind person includesany person whose visual acuity with correcting lenses does not exceed 20/200 inthe better eye, or whose vision in the better eye is restricted to a fieldwhich subtends an angle of not greater than 20.

[Part 1:344:1953; A 1954, 29; 1955, 340](NRS A 1959,90; 1971, 142; 1973, 985; 1989, 714; 1995, 1087; 1999, 2769; 2003, 2750; 2005, 2650)

NRS 361.086 Exemptionof certain property used for housing elderly or handicapped persons. All real property and tangible personal property used exclusivelyfor housing and related facilities for elderly or handicapped persons areexempt from taxation if:

1. The property was wholly or partially financed by aloan under the Housing Act of 1959, as amended, 12 U.S.C. 1701q; and

2. The property is owned or operated:

(a) By a nonprofit corporation organized under the lawsof the State of Nevada; or

(b) By a nonprofit corporation organized under the lawsof another state and qualified to do business as a nonprofit corporation underthe laws of the State of Nevada.

(Added to NRS by 1981, 717)

NRS 361.087 Exemptionof residential improvements made to remove barriers to persons withdisabilities.

1. An increase must not be made to the assessedvaluation of a residence occupied by a person with a disability forimprovements made to an existing building for the purpose of removing barriersto the movement, safety and comfort of a person with a disability. A person whoclaims the benefit of this section shall file with the county assessor anaffidavit setting forth the nature of the improvement and the date or dates ofmaking it.

2. For the purposes of this section, improvements forthe removal of barriers include, but are not limited to:

(a) Permanent ramps leading to entrances to thepremises and between levels of the residence.

(b) Elevators installed in stairwells for the use of aperson with a disability.

(c) Handrails installed in and about the residence,indoors and outdoors.

(d) Enlarged bathrooms and kitchens, and any specialequipment installed in them for the benefit of a person with a disability.

(e) Other reasonable accommodations made for thecomfort, convenience and safety of a person with a disability.

(Added to NRS by 1977, 385; A 1993, 47)

NRS 361.088 Exemptionof property of Nathan Adelson Hospice. Allreal and personal property of the Nathan Adelson Hospice in the State of Nevadais exempt from taxation but that property must be taxed if it is used for anypurpose other than carrying out the legitimate functions of a freestandingfacility for hospice care.

(Added to NRS by 1983, 753; A 1989, 1034)

NRS 361.090 Veteransexemptions.

1. The property, to the extent of $2,000 assessedvaluation, of any actual bona fide resident of the State of Nevada who:

(a) Has served a minimum of 90 continuous days onactive duty, who was assigned to active duty at some time between April 21, 1898,and June 15, 1903, or between April 6, 1917, and November 11, 1918, or betweenDecember 7, 1941, and December 31, 1946, or between June 25, 1950, and May 7,1975, or between September 26, 1982, and December 1, 1987, or between October23, 1983, and November 21, 1983, or between December 20, 1989, and January 31,1990, or between August 2, 1990, and April 11, 1991, or between December 5,1992, and March 31, 1994, or between November 20, 1995, and December 20, 1996;

(b) Has served on active duty in connection withcarrying out the authorization granted to the President of the United States inPublic Law 102-1; or

(c) Has served on active duty in connection with acampaign or expedition for service in which a medal has been authorized by thegovernment of the United States, regardless of the number of days served onactive duty,

and whoreceived, upon severance from service, an honorable discharge or certificate ofsatisfactory service from the Armed Forces of the United States, or who, havingso served, is still serving in the Armed Forces of the United States, is exemptfrom taxation.

2. For the purpose of this section, the first $2,000assessed valuation of property in which an applicant has any interest shall bedeemed the property of the applicant.

3. The exemption may be allowed only to a claimant whofiles an affidavit with his claim for exemption on real property pursuant to NRS 361.155. The affidavit may be filed atany time by a person claiming exemption from taxation on personal property.

4. The affidavit must be made before the countyassessor or a notary public and filed with the county assessor. It must statethat the affiant is a bona fide resident of the State of Nevada who meets allthe other requirements of subsection 1 and that the exemption is not claimed inany other county in this State. After the filing of the original affidavit, thecounty assessor shall mail a form for:

(a) The renewal of the exemption; and

(b) The designation of any amount to be credited to theGift Account for Veterans Homes established pursuant to NRS 417.145,

to theperson each year following a year in which the exemption was allowed for thatperson. The form must be designed to facilitate its return by mail by theperson claiming the exemption.

5. Persons in actual military service are exemptduring the period of such service from filing the annual forms for renewal ofthe exemption, and the county assessors shall continue to grant the exemptionto such persons on the basis of the original affidavits filed. In the case ofany person who has entered the military service without having previously madeand filed an affidavit of exemption, the affidavit may be filed in his behalfduring the period of such service by any person having knowledge of the facts.

6. Before allowing any veterans exemption pursuant tothe provisions of this chapter, the county assessor shall require proof ofstatus of the veteran, and for that purpose shall require production of anhonorable discharge or certificate of satisfactory service or a certified copythereof, or such other proof of status as may be necessary.

7. If any person files a false affidavit or producesfalse proof to the county assessor or a notary public and, as a result of thefalse affidavit or false proof, the person is allowed a tax exemption to whichhe is not entitled, he is guilty of a gross misdemeanor.

8. Beginning with the 2006-2007 Fiscal Year, themonetary amounts in subsections 1 and 2 must be adjusted for each fiscal yearby adding to the amount the product of the amount multiplied by the percentageincrease in the Consumer Price Index (All Items) from July 2004 to the Julypreceding the fiscal year for which the adjustment is calculated. TheDepartment shall provide to each county assessor the adjusted amount, inwriting, on or before September 30 of each year.

[Part 1:344:1953; A 1954, 29; 1955, 340](NRS A 1957,320; 1963, 53; 1966, 4; 1967, 557; 1973, 986; 1977, 1488; 1983, 471; 1987, 812,1527; 1989, 714; 1991, 1925, 2091; 1993, 586; 1995, 2296; 1999, 2770; 2001, 1521, 1523; 2003, 2751, 2752; 2005, 2650)

NRS 361.0905 Waiverof veterans exemption; designation of any amount of exemption for credit toGift Account for Veterans Homes.

1. Any person who qualifies for an exemption pursuantto NRS 361.090 or 361.091 may, in lieu of claiming hisexemption:

(a) Pay to the county assessor all or any portion ofthe amount by which the tax would be reduced if he claimed his exemption; and

(b) Direct the county assessor to deposit that amountfor credit to the Gift Account for Veterans Homes established pursuant to NRS 417.145.

2. Any person who wishes to waive his exemptionpursuant to this section shall designate the amount to be credited to theAccount on a form provided by the Nevada Tax Commission.

3. The county assessor shall deposit any moneyreceived pursuant to this section with the State Treasurer for credit to theGift Account for Veterans Homes established pursuant to NRS 417.145. The State Treasurer shall notaccept more than a total of $2,000,000 for credit to the Account pursuant tothis section and NRS 371.1035 duringany fiscal year.

(Added to NRS by 1995, 2295; A 2001, 1524; 2003, 2753, 2754)

NRS 361.091 Disabledveterans exemption.

1. A bona fide resident of the State of Nevada who hasincurred a permanent service-connected disability and has been honorablydischarged from the Armed Forces of the United States, or his surviving spouse,is entitled to a disabled veterans exemption.

2. The amount of exemption is based on the totalpercentage of permanent service-connected disability. The maximum allowableexemption for total permanent disability is the first $20,000 assessedvaluation. A person with a permanent service-connected disability of:

(a) Eighty to 99 percent, inclusive, is entitled to anexemption of $15,000 assessed value.

(b) Sixty to 79 percent, inclusive, is entitled to anexemption of $10,000 assessed value.

For thepurposes of this section, any property in which an applicant has any interestis deemed to be the property of the applicant.

3. The exemption may be allowed only to a claimant whohas filed an affidavit with his claim for exemption on real property pursuantto NRS 361.155. The affidavit may bemade at any time by a person claiming an exemption from taxation on personalproperty.

4. The affidavit must be made before the countyassessor or a notary public and be filed with the county assessor. It muststate that the affiant is a bona fide resident of the State of Nevada, that hemeets all the other requirements of subsection 1 and that the exemption is notclaimed in any other county within this State. After the filing of the originalaffidavit, the county assessor shall mail a form for:

(a) The renewal of the exemption; and

(b) The designation of any amount to be credited to theGift Account for Veterans Homes established pursuant to NRS 417.145,

to theperson each year following a year in which the exemption was allowed for thatperson. The form must be designed to facilitate its return by mail by theperson claiming the exemption.

5. Before allowing any exemption pursuant to theprovisions of this section, the county assessor shall require proof of theapplicants status, and for that purpose shall require him to produce anoriginal or certified copy of:

(a) An honorable discharge or other document ofhonorable separation from the Armed Forces of the United States which indicatesthe total percentage of his permanent service-connected disability;

(b) A certificate of satisfactory service whichindicates the total percentage of his permanent service-connected disability;or

(c) A certificate from the Department of VeteransAffairs or any other military document which shows that he has incurred apermanent service-connected disability and which indicates the total percentageof that disability, together with a certificate of honorable discharge orsatisfactory service.

6. A surviving spouse claiming an exemption pursuantto this section must file with the county assessor an affidavit declaring that:

(a) The surviving spouse was married to and living withthe disabled veteran for the 5 years preceding his death;

(b) The disabled veteran was eligible for the exemptionat the time of his death or would have been eligible if he had been a residentof the State of Nevada;

(c) The surviving spouse has not remarried; and

(d) The surviving spouse is a bona fide resident of theState of Nevada.

Theaffidavit required by this subsection is in addition to the certificationrequired pursuant to subsections 4 and 5. After the filing of the originalaffidavit required by this subsection, the county assessor shall mail a formfor renewal of the exemption to the person each year following a year in whichthe exemption was allowed for that person. The form must be designed tofacilitate its return by mail by the person claiming the exemption.

7. If a veteran or the surviving spouse of a veteransubmits, as proof of disability, documentation that indicates a percentage ofpermanent service-connected disability for more than one permanentservice-connected disability, the amount of the exemption must be based on thetotal of those combined percentages, not to exceed 100 percent.

8. If a tax exemption is allowed under this section,the claimant is not entitled to an exemption under NRS 361.090.

9. If any person files a false affidavit or producesfalse proof to the county assessor or a notary public and, as a result of thefalse affidavit or false proof, the person is allowed a tax exemption to whichhe is not entitled, he is guilty of a gross misdemeanor.

10. Beginning with the 2006-2007 Fiscal Year, themonetary amounts in subsection 2 must be adjusted for each fiscal year byadding to the amount the product of the amount multiplied by the percentageincrease in the Consumer Price Index (All Items) from July 2004 to the Julypreceding the fiscal year for which the adjustment is calculated. TheDepartment shall provide to each county assessor the adjusted amount, inwriting, on or before September 30 of each year.

(Added to NRS by 1973, 226; A 1975, 70; 1977, 1032;1981, 1565; 1983, 472; 1985, 860; 1987, 813; 1989, 715; 1991, 2092; 1993, 89;1995, 1087; 2001,1525, 1526; 2003, 2754, 2756; 2005, 585, 2652)

NRS 361.095 Exemptionsof veterans organizations.

1. The funds, furniture, paraphernalia and regaliaowned and used exclusively by any post of any national organization ofex-servicemen or ex-servicewomen for the legitimate purposes and customaryobjects of such posts are exempt from taxation, but such an exemption must notexceed the sum of $10,000 assessed valuation to any one post or organizationthereof.

2. The buildings, with their fixtures and the lots ofground on which they stand, used for its legitimate purposes and necessarythereto, of any such organization are exempt from taxation, but when any suchproperty is used for purposes other than those of such an organization, and arent or other valuable consideration is received for its use, the property soused must be taxed.

3. Where any structure or parcel of land is usedpartly for the purposes of such an organization and partly for rental purposes,the area used for rental purposes must be assessed separately and that portiononly may be taxed.

4. Beginning with the 2006-2007 Fiscal Year, themonetary amount in subsection 1 must be adjusted for each fiscal year by addingto the amount the product of the amount multiplied by the percentage increasein the Consumer Price Index (All Items) from July 2004 to the July preceding thefiscal year for which the adjustment is calculated. The Department shallprovide to each county assessor the adjusted amount, in writing, on or beforeSeptember 30 of each year.

[Part 1:344:1953; A 1954, 29; 1955, 340](NRS A 1971,143; 1975, 507; 2001,1528; 2005, 2653)

NRS 361.096 Exemptionof certain property leased or rented to charter school.

1. All real and personal property that is leased orrented to a charter school is hereby deemed to be used for an educationalpurpose and is exempt from taxation. If the property is used partly for thelease or rental to a charter school and partly for other purposes, only theportion of the property that is used for the lease or rental to a charterschool is exempt pursuant to this subsection.

2. To qualify for an exemption pursuant to subsection1, the property owner must provide the county assessor with a copy of the leaseor rental agreement indicating that:

(a) The property is leased or rented to the charterschool; and

(b) The amount of payment required by the charterschool pursuant to the agreement is reduced in an amount which is at leastequal to the amount of the tax that would have been imposed if the propertywere not exempt pursuant to subsection 1.

(Added to NRS by 2001, 3165)

NRS 361.098 Exemptionof property of charitable foundations established by Board of Regents ofUniversity of Nevada. All real and personalproperty owned by a charitable foundation established by the Board of Regentsof the University of Nevada is exempt from taxation, but the property must betaxed when it is used for any purpose other than carrying out the legitimatefunctions of the foundation.

(Added to NRS by 1989, 262; A 1993, 397)

NRS 361.099 Exemptionof certain real and personal property leased or rented to Nevada System ofHigher Education. All real and personalproperty which is leased or rented to the Nevada System of Higher Education fortotal consideration which is less than 10 percent of the fair market rental orlease value of the property is hereby deemed to be used for an educationalpurpose and is exempt from taxation.

(Added to NRS by 1995, 1888)

NRS 361.100 Exemptionof property of university fraternities and sororities.All real property owned by any fraternity or sorority, or chapterthereof, which is composed of students of the University of Nevada, Reno, orthe University of Nevada, Las Vegas, and used as a home for its members isexempt from taxation.

[Part 1:344:1953; A 1954, 29; 1955, 340](NRS A 1967,982; 1969, 1432; 1979, 132; 1991, 2093)

NRS 361.105 Exemptionsof nonprofit private schools. Nonprofitprivate schools, with lots appurtenant thereto and furniture and equipment,shall be exempt from taxation.

[Part 1:344:1953; A 1954, 29; 1955, 340]

NRS 361.106 Exemptionof property of certain apprenticeship programs. [Effective through June 30,2007.]

1. Except as otherwise provided in subsection 2, thereal and personal property of an apprenticeship program is exempt from taxationif the property is:

(a) Held in a trust created pursuant to 29 U.S.C. 186; or

(b) Owned by a local or state apprenticeship committeeand the apprenticeship program is:

(1) Operated by an organization which isqualified pursuant to 26 U.S.C. 501(c)(3) or (5); and

(2) Registered and approved by the state apprenticeshipcouncil pursuant to chapter 610 of NRS.

2. If any property exempt from taxation pursuant tosubsection 1 is used for a purpose other than that of the apprenticeshipprogram required in subsection 1, and a rent or other valuable consideration isreceived for its use, the property must be taxed, unless the rent or othervaluable consideration is paid or given by an organization that qualifies as atax-exempt organization pursuant to 26 U.S.C. 501(c)(3).

(Added to NRS by 1997, 1367; A 1999, 967; 2001, 68)

NRS 361.107 Exemptionof property of Pershing County Kids, Horses, Rodeo Inc.

1. Except as otherwise provided in subsection 2, allreal and personal property of Pershing County Kids, Horses, Rodeo Inc. in theState of Nevada is exempt from taxation.

2. If any property exempt from taxation pursuant tosubsection 1 is used for any purpose other than carrying out the legitimatefunctions of Pershing County Kids, Horses, Rodeo Inc., and a rent or othervaluable consideration is received for its use, the property must be taxed,unless the rent or other valuable consideration is paid or given by anorganization that qualifies as a tax exempt organization pursuant to 26 U.S.C. 501(c)(3).

(Added to NRS by 1997, 200)

NRS 361.110 Exemptionsof certain organizations.

1. Except as otherwise provided in subsection 2, thebuildings, with their furniture and equipment, and the lots of ground on whichthey stand, used therewith and necessary thereto, of the Nevada Museum of Art,Inc., the Young Mens Christian Association, the Young Womens ChristianAssociation, the American National Red Cross or any of its chapters in theState of Nevada, the Salvation Army Corps, the Girl Scouts of America, the CampFire Girls, Inc., the Boy Scouts of America and the Sierra Arts Foundation areexempt from taxation.

2. If any property exempt from taxation pursuant tosubsection 1 is used for purposes other than those of the organizationsdescribed in subsection 1, respectively, and a rent or other valuableconsideration is received for its use, the property must be taxed, unless therent or other valuable consideration is paid or given by an organization thatqualifies as a tax-exempt organization pursuant to 26 U.S.C. 501(c)(3).

[Part 1:344:1953; A 1954, 29; 1955, 340](NRS A 1963,63; 1983, 913; 1985, 4; 1989, 8; 1995, 34)

NRS 361.111 Exemptionof certain property of Nature Conservancy, American Land Conservancy and NevadaLand Conservancy.

1. Except as otherwise provided in subsections 2 and3, all real property and improvements thereon acquired by the NatureConservancy, American Land Conservancy or Nevada Land Conservancy and held forultimate acquisition by the State or a local governmental unit are exempt fromtaxation if:

(a) The State or a local governmental unit has agreed,in writing, that acquisition of the property will be given seriousconsideration; and

(b) For property for which the State has given thestatement required by paragraph (a), the governing body of the county in whichthe property is located has approved the potential acquisition of the propertyby the State.

2. When the Nature Conservancy, American LandConservancy or Nevada Land Conservancy transfers property it has held forpurposes of conservation to any person, partnership, association, corporationor entity other than the State or a local governmental unit, the property mustbe assessed at the rate set for first-class pasture by the Nevada TaxCommission for each year it was exempt pursuant to subsection 1 and the taxesmust be collected as other taxes under this chapter are collected.

3. When the Nature Conservancy, American LandConservancy or Nevada Land Conservancy transfers property it has held forpurposes other than conservation to any person, partnership, association,corporation or entity other than the State or a local governmental unit, thetax imposed by this chapter must be assessed against the property for each yearit was exempt pursuant to subsection 1 and collected in the manner provided inthis chapter.

4. The Nevada Tax Commission shall adopt regulationsspecifying the criteria for determining when property has been held by theNature Conservancy, American Land Conservancy or Nevada Land Conservancy forpurposes of conservation.

(Added to NRS by 1969, 1111; A 1993, 2513; 1999, 1232)

NRS 361.115 Exemptionsof property of Nevada Childrens Foundation, Inc., Nevada Heritage Association,Inc., and Habitat for Humanity International. Allreal and personal property of the Nevada Childrens Foundation, Inc., theNevada Heritage Association, Inc., and the Habitat for Humanity International,that is located in the State of Nevada is exempt from taxation, but when and ifsuch property is used for any purpose other than carrying out the legitimatefunctions of those organizations, such property must be taxed.

[Part 1:344:1953; A 1954, 29; 1955, 340](NRS A 2005, 2654)

NRS 361.123 Exemptionof property of Nevada Heritage Association, Inc. Repealed. (See chapter 496, Statutes of Nevada 2005,at page 2680.)

NRS 361.125 Exemptionof churches and chapels.

1. Except as otherwise provided in subsection 2,churches, chapels, other than marriage chapels, and other buildings used forreligious worship, with their furniture and equipment, and the lots of groundon which they stand, used therewith and necessary thereto, owned by somerecognized religious society or corporation, and parsonages so owned, areexempt from taxation.

2. Except as otherwise provided in NRS 361.157, when any such property is usedexclusively or in part for any other than church purposes, and a rent or othervaluable consideration is received for its use, the property must be taxed.

3. The exemption provided by this section must beprorated for the portion of a fiscal year during which the religious society orcorporation owns the real property. For the purposes of this subsection,ownership of property purchased begins on the date of recording of the deed tothe purchaser.

[Part 1:344:1953; A 1954, 29; 1955, 340](NRS A 1973,710; 1979, 132; 1991, 2094; 1995, 1888; 1999, 2771)

NRS 361.130 Exemptionof public cemeteries and graveyards. All cemeteriesand graveyards set apart and used for and open to the public for the burial ofthe dead, when no charge is made for burial therein, shall be exempt fromtaxation.

[Part 1:344:1953; A 1954, 29; 1955, 340]

NRS 361.132 Exemptionof certain private cemeteries and places of burial. Thecemetery lands and property of any nonprofit corporation governed by the provisionsof chapter 82 of NRS formed for the purposesof procuring and holding lands to be used exclusively for a cemetery or placeof burial of the dead are exempt from all public taxes, rates and assessments,and are not liable to be sold on execution or be applied in payment of debtsdue from any individual proprietors. The proprietors of lots or plats in suchcemeteries, their heirs or devisees, may hold the lots or plats exempt in thesame way so long as the lots or plats remain dedicated to the purpose of acemetery.

(Added to NRS by 1991, 1313)

NRS 361.135 Exemptionsof lodges and other charitable organizations.

1. The funds, furniture, paraphernalia and regaliaowned by any lodge of the Benevolent Protective Order of Elks, Fraternal Orderof Eagles, Free and Accepted Masons, Independent Order of Odd Fellows, Knightsof Pythias or Knights of Columbus, or by any similar charitable organization,or by the Lahontan Audubon Society, the National Audubon Society, Inc., of NewYork, the Defenders of Wildlife of the District of Columbia or any similarbenevolent or charitable society, so long as the same shall be used for thelegitimate purposes of such lodge or society or for such charitable orbenevolent purposes, shall be exempt from taxation, but such exemption shall inno case exceed the sum of $5,000 assessed valuation to any one lodge, societyor organization.

2. The real estate and fixtures of any suchorganization or society shall be exempt from taxation, but when any suchproperty is used for purposes other than those of such organization or society,and a rent or other valuable consideration is received for its use, theproperty so used shall be taxed.

3. Where any structure or parcel of land is usedpartly for the purposes of such organization or society and partly for rentalpurposes, the area used for rental purposes shall be assessed separately andthat portion only shall be taxed.

[Part 1:344:1953; A 1954, 29; 1955, 340](NRS A 1967,982; 1971, 143; 1973, 1670)

NRS 361.140 Exemptionsof certain charitable corporations.

1. In addition to the corporations defined by law tobe charitable corporations there are hereby included:

(a) Any corporation whose objects and purposes arereligious, educational or for public charity and whose funds have been derivedin whole or substantial part from grants or other donations from governmentalentities or donations from the general public, or both, not including donationsfrom any officer or trustee of the corporation; and

(b) Any corporation prohibited by its articles ofincorporation from declaring or paying dividends, and where the money receivedby it is devoted to the general purpose of charity and no portion of the moneyis permitted to inure to the benefit of any private person engaged in managingthe charity, except reasonable compensation for necessary services actuallyrendered to the charity, and where indigent persons without regard to race orcolor may receive medical care and attention without charge or cost.

2. All buildings belonging to a corporation defined insubsection 1, together with the land actually occupied by the corporation forthe purposes described and the personal property actually used in connectiontherewith, are exempt from taxation when used solely for the purpose of thecharitable corporation.

[1:66:1933; 1931 NCL 983] + [2:66:1933; 1931 NCL 983.01](NRS A 1979, 496; 1991, 2094)

NRS 361.145 Exemptionsof noncommercial theaters. The buildings, furnitureand equipment of noncommercial theaters owned and operated by nonprofiteducational corporations organized for the exclusive purpose of conductingclasses in theater practice and the production of plays on a nonprofessionalbasis shall be exempt from taxation. Such corporation shall provide in itsarticles of incorporation that the property for which the tax exemption isrequested shall revert to the county in which it is located upon the cessationof the activities of the noncommercial theater.

[Part 1:344:1953; A 1954, 29; 1955, 340](NRS A 1971,143, 876)

NRS 361.150 Exemptionsof volunteer fire departments. The real andpersonal property of organized and incorporated volunteer fire departmentsshall be exempt from taxation, but such property shall be taxed when it is usedfor any purpose other than carrying out the legitimate functions of suchvolunteer fire department.

[1.1:344:1953; added 1955, 199](NRS A 1973, 334)

NRS 361.155 Exemptions:Filing of claims and designations; limitation on duration and amount;assessment and penalty for erroneous grant or renewal.

1. All claims for personal tax exemptions on realproperty, the initial claim of an organization for a tax exemption on realproperty and the designation of any amount to be credited to the Gift Accountfor Veterans Homes pursuant to NRS361.0905 must be filed on or before June 15. All exemptions provided forpursuant to this chapter apply on a fiscal year basis and any exemption grantedpursuant to this chapter must not be in an amount which gives the taxpayer atotal exemption greater than that to which he is entitled during any fiscalyear.

2. Each claim for an exemption provided for pursuantto this chapter must be filed with the county assessor of:

(a) The county in which the claimant resides forpersonal tax exemptions; or

(b) Each county in which property is located for thetax exemption of an organization.

3. After the initial claim for an exemption pursuantto NRS 361.088 or 361.098 to 361.150, inclusive, an organization is notrequired to file annual claims if the property remains exempt. If any portionof the property loses its exemption pursuant to NRS 361.157 or for any other reason becomestaxable, the organization must notify the county assessor.

4. If an exemption is granted or renewed in errorbecause of an incorrect claim or failure of an organization to give the noticerequired by subsection 3, the assessor shall assess the taxable portion of theproperty retroactively pursuant to NRS361.769 and a penalty of 10 percent of the tax due for the current year andany prior years may be added.

[Part 1:344:1953; A 1954, 29; 1955, 340](NRS A 1957,321; 1969, 591; 1979, 132; 1983, 473; 1987, 814; 1991, 2094; 1993, 90; 1995,2297; 1997, 200; 2003,2757; 2005, 2654)

NRS 361.1565 Certainexemptions reduced to extent of exemption from governmental services tax. The personal property tax exemption to which a survivingspouse, blind person, veteran or surviving spouse of a disabled veteran is entitledpursuant to NRS 361.080, 361.085, 361.090or 361.091 is reduced to the extent thathe is allowed an exemption from the governmental services tax pursuant to chapter 371 of NRS.

(Added to NRS by 1977, 1489; A 1981, 1566; 1995,1088; 2001, 289, 1546; 2003, 2757)

NRS 361.157 Exemptreal estate subject to taxation if used as residence or in business conductedfor profit; exceptions.

1. When anyreal estate or portion of real estate which for any reason is exempt fromtaxation is leased, loaned or otherwise made available to and used by a naturalperson, association, partnership or corporation in connection with a businessconducted for profit or as a residence, or both, the leasehold interest,possessory interest, beneficial interest or beneficial use of the lessee oruser of the property is subject to taxation to the extent the:

(a) Portion ofthe property leased or used; and

(b) Percentageof time during the fiscal year that the property is leased by the lessee orused by the user, in accordance with NRS361.2275,

can be segregated and identified.The taxable value of the interest or use must be determined in the mannerprovided in subsection 3 of NRS 361.227and in accordance with NRS 361.2275.

2. Subsection1 does not apply to:

(a) Propertylocated upon a public airport, park, market or fairground, or any propertyowned by a public airport, unless the property owned by the public airport isnot located upon the public airport and the property is leased, loaned orotherwise made available for purposes other than for the purposes of a publicairport, including, without limitation, residential, commercial or industrialpurposes;

(b) Federalproperty for which payments are made in lieu of taxes in amounts equivalent totaxes which might otherwise be lawfully assessed;

(c) Property ofany state-supported educational institution;

(d) Propertyleased or otherwise made available to and used by a natural person, privateassociation, private corporation, municipal corporation, quasi-municipal corporationor a political subdivision under the provisions of the Taylor Grazing Act or bythe United States Forest Service or the Bureau of Reclamation of the UnitedStates Department of the Interior;

(e) Property ofany Indian or of any Indian tribe, band or community which is held in trust bythe United States or subject to a restriction against alienation by the UnitedStates;

(f) Vendingstand locations and facilities operated by blind persons under the auspices ofthe Bureau of Services to the Blind and Visually Impaired of the RehabilitationDivision of the Department of Employment, Training and Rehabilitation, whetheror not the property is owned by the federal, state or a local government;

(g) Leases heldby a natural person, corporation, association, municipal corporation,quasi-municipal corporation or political subdivision for development of geothermalresources, but only for resources which have not been put into commercialproduction;

(h) The use ofexempt property that is leased, loaned or made available to a public officer oremployee, incident to or in the course of public employment;

(i) A parsonageowned by a recognized religious society or corporation when used exclusively asa parsonage;

(j) Propertyowned by a charitable or religious organization all, or a portion, of which ismade available to and is used as a residence by a natural person in connectionwith carrying out the activities of the organization;

(k) Propertyowned by a governmental entity and used to provide shelter at a reduced rate toelderly persons or persons having low incomes;

(l) Theoccasional rental of meeting rooms or similar facilities for periods of lessthan 30 consecutive days; or

(m) The use ofexempt property to provide day care for children if the day care is provided bya nonprofit organization.

3. Taxes must be assessed to lessees or users ofexempt real estate and collected in the same manner as taxes assessed to ownersof other real estate, except that taxes due under this section do not become alien against the property. When due, the taxes constitute a debt due from thelessee or user to the county for which the taxes were assessed and, if unpaid,are recoverable by the county in the proper court of the county.

(Added to NRS by 1965, 1157; A 1967, 154, 1224; 1971,658; 1973, 1406; 1977, 1097; 1979, 218; 1987, 292; 1989, 383; 1991, 2095; 1993,1574, 2310; 1995, 579, 1807; 1997, 1172, 1570; 1999, 429, 2771; 2001, 840)

NRS 361.159 Exemptpersonal property subject to taxation if used in business conducted for profit;exceptions.

1. Except as otherwise provided in subsection 3, whenpersonal property, or a portion of personal property, which for any reason isexempt from taxation is leased, loaned or otherwise made available to and usedby a natural person, association or corporation in connection with a businessconducted for profit, the leasehold interest, possessory interest, beneficialinterest or beneficial use of any such lessee or user of the property issubject to taxation to the extent the:

(a) Portion of the property leased or used; and

(b) Percentage of time during the fiscal year that theproperty is leased to the lessee or used by the user, in accordance with NRS 361.2275,

can besegregated and identified. The taxable value of the interest or use must bedetermined in the manner provided in subsection 3 of NRS 361.227 and in accordance with NRS 361.2275.

2. Taxes must be assessed to lessees or users ofexempt personal property and collected in the same manner as taxes assessed toowners of other personal property, except that taxes due under this section donot become a lien against the personal property. When due, the taxes constitutea debt due from the lessee or user to the county for which the taxes wereassessed and, if unpaid, are recoverable by the county in the proper court ofthe county.

3. The provisions of this section do not apply topersonal property:

(a) Used in vending stands operated by blind personsunder the auspices of the Bureau of Services to the Blind and Visually Impairedof the Rehabilitation Division of the Department of Employment, Training andRehabilitation.

(b) Owned by a public airport and used for the purposesof the public airport.

(Added to NRS by 1965, 1157; A 1971, 659; 1973, 1406;1977, 1098; 1987, 293; 1993, 1575, 2311; 1995, 579, 1809; 1997, 1173; 2001, 841, 1546; 2003, 53)

Exemption of Personal Property in Transit (Free Port)

NRS 361.160 Personalproperty in transit defined; exceptions.

1. Personal property in transit through this state ispersonal property:

(a) Which is moving in interstate commerce through orover the territory of the State of Nevada; or

(b) Which was consigned to a warehouse, public orprivate, within the State of Nevada from outside the State of Nevada forstorage in transit to a final destination outside the State of Nevada, whetherspecified when transportation begins or afterward.

Suchproperty is deemed to have acquired no situs in Nevada for purposes of taxation.Such property is not deprived of exemption because while in the warehouse theproperty is assembled, bound, joined, manufactured, processed, disassembled, divided,cut, broken in bulk, relabeled or repackaged, or because the property is beingheld for resale to customers outside the State of Nevada. The exemption grantedshall be liberally construed to effect the purposes of NRS 361.160 to 361.185, inclusive.

2. Personal property within this state as mentioned inNRS 361.030 and 361.045 to 361.155, inclusive, does not includepersonal property in transit through this state as defined in this section.

[2:77:1949; A 1954, 28] + [3:77:1949; A 1955,600](NRS A 1961, 594; 1969, 662; 1973, 349; 1991, 1945)

NRS 361.165 Warehousebooks and records: Designation of no situs property; contents; inspection.

1. All property claimed to be no situs under NRS 361.160 to 361.185, inclusive, shall be designated asbeing in transit upon the books and records of the warehouse wherein the sameis located.

2. The books and records of the warehouse shallcontain a full, true and correct inventory of all such property, together withthe date of the receipt of the same, the date of the withdrawal of the same,the point of origin thereof and the point of ultimate destination thereof ifknown.

3. The books and records of any such warehouse withreference to any such in transit property shall at all times be open to theinspection of all taxing authorities of the State of Nevada and of anypolitical subdivision thereof.

[Part 4:77:1949; 1943 NCL 6628.04]

NRS 361.170 Claimsfor exemption: Requirements. Any person, copartnership,association or corporation making claim to no situs status on any propertyunder NRS 361.160 to 361.185, inclusive, shall do so in the formand manner prescribed by the Department. All such claims shall be accompaniedby a certification of the warehouse company as to the status on its books ofthe property involved.

[Part 4:77:1949; 1943 NCL 6628.04](NRS A 1975,1656)

NRS 361.180 Civilaction for collection of taxes evaded. If anyowner, shipper or his agent shall by misrepresentation, concealment orviolation of the provisions of NRS 361.160to 361.185, inclusive, evade theassessment or the levy of taxes on property not defined in NRS 361.160 to be personal property intransit through this state, he shall be liable in the sum of the taxes evadedwhich would otherwise have been levied against his property, to be collected ina civil action on behalf of the tax collector of his county. The action shallbe commenced and maintained by the district attorney, and the judgment, whenentered, shall include all costs and an attorneys fee for the plaintiff in hisofficial capacity not less than the amount of the taxes so evaded.

[6:77:1949; 1943 NCL 6628.06]

NRS 361.185 Penaltyfor false statement. If any person shallwillfully deliver any statement to the officer charged with assessment ofproperty for tax purposes in his county containing a false statement of amaterial fact, whether it be an owner, shipper, his agent, or a storage man orwarehouseman of his agent, he shall be guilty of a misdemeanor.

[5:77:1949; 1943 NCL 6628.05](NRS A 1967, 558)

Exemption of Fine Art for Public Display

NRS 361.186 Collectionof admission fee for exhibition of art: Conditions; reduction of exemption;payment of and credit against resulting tax.

1. A taxpayer may collect an admission fee for theexhibition of fine art otherwise exempt from taxation pursuant to NRS 361.068 if the taxpayer offers to residentsof the State of Nevada a discount of 50 percent from any admission fee chargedto nonresidents. The discounted admission fee for residents must be offered atany time the exhibition is open to the public and admission fees are beingcharged.

2. Except as otherwise provided in subsection 5, if ataxpayer collects a fee for the exhibition of fine art otherwise exempt fromtaxation pursuant to NRS 361.068, theexemption pertaining to that fine art for the fiscal year must be reduced bythe net revenue derived by the taxpayer for that fiscal year. The exemptionpertaining to fine art for a particular fiscal year must not be reduced belowzero, regardless of the amount of the net revenue derived by the taxpayer forthat fiscal year.

3. A tax resulting from the operation of this sectionis due with the tax otherwise due under the taxpayers first statement filedpursuant to NRS 361.265 after the 15thday of the fourth month after the end of the fiscal year in which the netrevenue was received or, if no such statement is required to be filed, under astatement of the net revenue filed on or before the last day of the fourthmonth after the end of that fiscal year.

4. A taxpayer who is required to pay a tax resultingfrom the operation of this section may receive a credit against the tax for anydonations made by the taxpayer to the Nevada Arts Council, the Division ofMuseums and History Dedicated Trust Fund established pursuant to NRS 381.0031, a museum that providesexhibits specifically related to nature or a museum that provides exhibitsspecifically related to children, if the taxpayer:

(a) Made the donation before the date that eitherstatement required pursuant to subsection 3 is due; and

(b) Provides to the county assessor documentation ofthe donation at the time that he files the statement required pursuant tosubsection 3.

5. For the purposes of this section:

(a) Direct costs of owning and exhibiting the fineart does not include any allocation of the general and administrative expenseof a business or organization that conducts activities in addition to theoperation of the facility in which the fine art is displayed, including,without limitation, an allocation of the salary and benefits of a seniorexecutive who is responsible for the oversight of the facility in which thefine art is displayed and who has substantial responsibilities related to theother activities of the business or organization.

(b) Net revenue means the amount of the feescollected for exhibiting the fine art during that fiscal year less thefollowing paid or made during that fiscal year:

(1) The direct costs of owning and exhibitingthe fine art; and

(2) The cost of educational programs associatedwith the taxpayers public display of fine art, including the cost of meetingthe requirements of sub-subparagraph (IV) of subparagraph (1) of paragraph (b)of subsection 4 of NRS 361.068.

(Added to NRS by 1999, 3197; A 2003, 639, 2360)

NRS 361.187 Applicabilityof exemption to owner of leased art. The exemptionprovided in paragraph (j) of subsection 1 of NRS361.068 applies to taxes on personal property otherwise due from the ownerof a work of fine art that is leased to a person who publicly displays thework. The price or value to which that section refers is the price or value ofthe work that is leased.

(Added to NRS by 1999, 3198)

Legal Description of Lands for Purposes of Assessment

NRS 361.189 Parcelingsystem.

1. Not later than July 1, 1979, and thereafter:

(a) All land in this State must be legally describedfor tax purposes by parcel number in accordance with the parceling systemprescribed by the Department. The provisions of NRS 361.190 to 361.220, inclusive, must remain in effectuntil each county has established and implemented the prescribed parcelingsystem.

(b) Each county shall prepare and possess a completeset of maps drawn in accordance with such parceling system for all land in thecounty.

2. The Department may assist any county in preparingthe maps required by subsection 1, if it is shown to the satisfaction of theDepartment that the county does not have the ability to prepare such maps. Thecounty shall reimburse the Department for its costs from the county generalfund. The Department may employ such services as are needed to carry out theprovisions of this section.

3. The county assessor shall ensure that the parcelsof land on such maps are numbered in the manner prescribed by the Department.The county assessor shall continually update the maps to reflect transfers,conveyances, acquisitions or any other transaction or event that changes theboundaries of any parcel and shall renumber the parcels or prepare new mappages for any portion of the maps to show combinations or divisions of parcelsin the manner prescribed by the Department. The maps must readily disclose preciselywhat land is covered by any particular parcel number in the current fiscalyear.

4. The Department may review such maps annually toensure that they are being properly updated. If it is determined that such mapsare not properly updated, the Department may order the board of countycommissioners to employ forthwith one or more qualified persons approved by theDepartment to prepare the required maps. The payment of all costs incidentalthereto is a proper charge against the funds of the county, notwithstandingsuch funds were not budgeted according to law.

5. Such maps must at all times be available in theoffice of the county assessor. All such maps must be retained by the countyassessor as a permanent public record.

6. Land must not be described in any deed orconveyance by reference to any such map unless the map is filed for record inthe office of the county recorder of the county in which the land is located.

7. A county assessor shall not reflect on the tax rolla change in the ownership of land in this State unless the document thatconveys the ownership of land contains a correct and complete legaldescription, adequately describing the exact boundaries of the parcel of land.A parcel number assigned by a county assessor does not constitute a correct andcomplete legal description of the land conveyed.

(Added to NRS by 1975, 1654; A 2001, 1547; 2003, 2757)

NRS 361.190 Mannerof description until parceling system established. Fortax purposes, land in this State shall be legally described pursuant to NRS 361.190 to 361.220, inclusive.

[Part 4.5:344:1953; added 1955, 415]

NRS 361.195 Landsurveyed under authority of United States. Landsurveyed under the authority of the United States may be described by township,range, section and fractional section, with its acreage.

[Part 4.5:344:1953; added 1955, 415]

NRS 361.200 Citylots. City lots may be described by naming thecity and giving the number of the lot and block, according to the system ofnumbering in the city.

[Part 4.5:344:1953; added 1955, 415]

NRS 361.205 Descriptionwith reference to map or plat. When the ownersof land have laid out and platted the land into lots, streets, alleys andpublic places and the maps or plats thereof have been duly filed and approved accordingto law, such land may be described by numbers or letters as shown on the map orplat.

[Part 4.5:344:1953; added 1955, 415](NRS A 1977,1526)

NRS 361.210 Descriptionwith reference to unofficial map filed with county assessor or county commissioners. When an owner of land has furnished any map or plat notduly filed and approved according to law and such map or plat containssufficient information clearly to identify the land, and it is properly identifiedby and filed with the county assessor or the board of county commissioners ofthe county where the map or plat is filed, the land may be described byreference to this map.

[Part 4.5:344:1953; added 1955, 415](NRS A 1977,1526)

NRS 361.215 Descriptionwith reference to map in possession of county or county officer: Identificationof parcels; display of map; reference to map.

1. Where any county or county officer possesses acomplete, accurate map of any land in the county, the county assessor of suchcounty may number or letter the parcels in a manner approved by the board ofcounty commissioners. The county assessor may renumber or reletter the parcelsor prepare new map pages for any portion of such map to show combinations ordivisions of parcels in a manner approved by the board of county commissionersof such county, so long as an inspection of such map will readily discloseprecisely what land is covered by any particular parcel number or letter in thecurrent or in any prior fiscal year. The map or copy shall at all times bepublicly displayed in the office of the county assessor.

2. Except as provided in subsection 3, land may bedescribed in any notice, certificate, list, record or other document providedfor in this chapter, by reference to:

(a) The appropriate parcel letters or numbers; and

(b) The map in the office of the county assessor fromwhich the parcel letters or numbers were obtained.

3. Land shall not be described in any deed orconveyance by a reference to any such map unless such map has been filed forrecord in the office of the county recorder of the county in which the land islocated.

[Part 4.5:344:1953; added 1955, 415](NRS A 1975,153)

NRS 361.220 Descriptionby metes and bounds. Land may be described bymetes and bounds, or other description sufficient to identify it, giving thelocality and an estimate of the number of acres.

[Part 4.5:344:1953; added 1955, 415]

Certification of Appraisers

NRS 361.221 Certificationrequired; Appraisers Certification Board; examinations.

1. A person shall not perform the duties of anappraiser for purposes of the taxation of property as an employee of or as anindependent contractor for the State or any of its political subdivisionsunless he holds a valid appraisers certificate issued by the Department. Aperson not so certified may collect data but shall not appraise value, and dataso collected must be reviewed by a certified appraiser.

2. There is established an Appraisers CertificationBoard consisting of six members, three of whom must be chosen by majority voteof the several county assessors from persons who hold a valid appraiserscertificate issued by the Department and three of whom must be appointed by theNevada Tax Commission. This Board shall:

(a) Advise the Department on any matter pertaining tothe certification and continuing education of appraisers who are subject to theprovisions of this section; and

(b) Perform such other duties as are provided by law.

3. Each member of the Board is entitled to the perdiem allowance and travel expenses provided for state officers and employeeswhile attending meetings of the Board.

4. The Department may contract for the development andadministration of the appropriate examinations. Except as provided in thissubsection, an appraisers certificate must be issued to an applicant only ifhe has passed the appropriate examination. The Department may charge eachexaminee a reasonable examination fee to recover the cost of the examination.An applicant who has a professional designation or certification recognized bythe Board may, with the approval of the Board, be issued an appraiserscertificate without examination.

(Added to NRS by 1975, 1653; A 1977, 317; 1983, 225;1985, 893; 1997, 1571)

NRS 361.222 Temporarycertificate. The Department shall issue a temporaryappraisers certificate to a person who is newly employed as an appraiser bythe State or any of its political subdivisions and who applies to take theappraisers certificate examination. The temporary certificate expires 2 yearsafter the date of issue or when the results of the applicants examination aredetermined, whichever occurs first. A temporary certificate shall not berenewed.

(Added to NRS by 1975, 1654; A 1977, 318)

NRS 361.2224 Applicationfor certificate to include social security number of applicant. [Expires bylimitation on the date of the repeal of the federal law requiring each state toestablish procedures for withholding, suspending and restricting the professional,occupational and recreational licenses for child support arrearages and fornoncompliance with certain processes relating to paternity or child supportproceedings.] An application for the issuanceof a certificate as an appraiser must include the social security number of theapplicant.

(Added to NRS by 1997, 2047)

NRS 361.2225 Statementby applicant concerning payment of child support; grounds for denial ofcertificate; duty of Department. [Expires by limitation on the date of therepeal of the federal law requiring each state to establish procedures forwithholding, suspending and restricting the professional, occupational andrecreational licenses for child support arrearages and for noncompliance withcertain processes relating to paternity or child support proceedings.]

1. An applicant for the issuance of a certificate asan appraiser shall submit to the Department the statement prescribed by theDivision of Welfare and Supportive Services of the Department of Health andHuman Services pursuant to NRS 425.520.The statement must be completed and signed by the applicant.

2. The Department shall include the statement requiredpursuant to subsection 1 in:

(a) The application or any other forms that must be submittedfor the issuance of the certificate; or

(b) A separate form prescribed by the Department.

3. A certificate as an appraiser may not be issued bythe Department if the applicant:

(a) Fails to submit the statement required pursuant tosubsection 1; or

(b) Indicates on the statement submitted pursuant tosubsection 1 that he is subject to a court order for the support of a child andis not in compliance with the order or a plan approved by the district attorneyor other public agency enforcing the order for the repayment of the amount owedpursuant to the order.

4. If an applicant indicates on the statementsubmitted pursuant to subsection 1 that he is subject to a court order for thesupport of a child and is not in compliance with the order or a plan approvedby the district attorney or other public agency enforcing the order for therepayment of the amount owed pursuant to the order, the Department shall advisethe applicant to contact the district attorney or other public agency enforcingthe order to determine the actions that the applicant may take to satisfy thearrearage.

(Added to NRS by 1997, 2046)

NRS 361.2226 Suspensionof certificate for failure to pay child support or comply with certainsubpoenas or warrants; reinstatement. [Expires by limitation on the date of therepeal of the federal law requiring each state to establish procedures forwithholding, suspending and restricting the professional, occupational andrecreational licenses for child support arrearages and for noncompliance withcertain processes relating to paternity or child support proceedings.]

1. If the Department receives a copy of a court orderissued pursuant to NRS 425.540 thatprovides for the suspension of all professional, occupational and recreationallicenses, certificates and permits issued to a person who is the holder of a certificateas an appraiser, the Department shall deem the certificate issued to thatperson to be suspended at the end of the 30th day after the date on which thecourt order was issued unless the Department receives a letter issued to theholder of the certificate by the district attorney or other public agencypursuant to NRS 425.550 stating that theholder of the certificate has complied with the subpoena or warrant or hassatisfied the arrearage pursuant to NRS425.560.

2. The Department shall reinstate a certificate as anappraiser that has been suspended by a district court pursuant to NRS 425.540 if the Department receives a letterissued by the district attorney or other public agency pursuant to NRS 425.550 to the person whose certificatewas suspended stating that the person whose certificate was suspended hascomplied with the subpoena or warrant or has satisfied the arrearage pursuantto NRS 425.560.

(Added to NRS by 1997, 2047)

NRS 361.223 Continuingeducation required.

1. Every person who holds an appraisers certificateshall complete in each fiscal year at least 36 contact hours of appropriatetraining conducted or approved by the Department. College or university coursesmay be substituted upon approval by the Appraiser Certification Board of anapplication submitted to the Department for such substitution.

2. Any approved hours of training accumulated in any 1fiscal year in excess of the 36 contact hour minimum shall be carried forwardand applied against the training requirements of the following 3 years. Anyapproved hours accumulated between January 1, 1975, and June 30, 1976, may becarried forward and applied against the training time required in the fiscalyear ending June 30, 1977. The annual training requirement shall be waived forany person:

(a) Attaining a professional designation orcertification recognized by the Appraiser Certification Board; or

(b) Accumulating 180 contact hours of acceptedtraining.

Such personsshall complete 36 contact hours during every 5-year period thereafter.

(Added to NRS by 1975, 1654; A 1977, 318)

NRS 361.224 Effectof failure to meet requirements for continuing education. On or before July 15 of each fiscal year, the AppraiserCertification Board shall ascertain whether every person holding a validappraisers certificate has met the minimum training requirements for thepreceding fiscal year as provided in NRS361.223. Upon the recommendation of the Board, the Department may suspendor revoke the certificate of any person who fails to complete or have carriedforward the minimum number of approved contact hours for that year. TheDepartment may not suspend or revoke the certificate unless the person has beengiven a hearing by the Department and 20 days advance written notice of thehearing.

(Added to NRS by 1975, 1654; A 1977, 318)

General Provisions

NRS 361.225 Rateof assessment. All property subject totaxation must be assessed at 35 percent of its taxable value.

[12:177:1917; 1919 RL p. 3201; NCL 6553] + [Part4:344:1953](NRS A 1963, 210; 1979, 79; 1981, 788)

NRS 361.227 Determinationof taxable value.

1. Any person determining the taxable value of realproperty shall appraise:

(a) The full cash value of:

(1) Vacant land by considering the uses to whichit may lawfully be put, any legal or physical restrictions upon those uses, thecharacter of the terrain, and the uses of other land in the vicinity.

(2) Improved land consistently with the use towhich the improvements are being put.

(b) Any improvements made on the land by subtractingfrom the cost of replacement of the improvements all applicable depreciationand obsolescence. Depreciation of an improvement made on real property must becalculated at 1.5 percent of the cost of replacement for each year of adjustedactual age of the improvement, up to a maximum of 50 years.

2. The unit of appraisal must be a single parcelunless:

(a) The location of the improvements causes two or moreparcels to function as a single parcel;

(b) The parcel is one of a group of contiguous parcelswhich qualifies for valuation as a subdivision pursuant to the regulations ofthe Nevada Tax Commission; or

(c) In the professional judgment of the persondetermining the taxable value, the parcel is one of a group of parcels whichshould be valued as a collective unit.

3. The taxable value of a leasehold interest,possessory interest, beneficial interest or beneficial use for the purpose of NRS 361.157 or 361.159 must be determined in the samemanner as the taxable value of the property would otherwise be determined ifthe lessee or user of the property was the owner of the property and it was notexempt from taxation, except that the taxable value so determined must bereduced by a percentage of the taxable value that is equal to the:

(a) Percentage of the property that is not actuallyleased by the lessee or used by the user during the fiscal year; and

(b) Percentage of time that the property is notactually leased by the lessee or used by the user during the fiscal year, whichmust be determined in accordance with NRS361.2275.

4. The taxable value of other taxable personalproperty, except a mobile or manufactured home, must be determined bysubtracting from the cost of replacement of the property all applicabledepreciation and obsolescence. Depreciation of a billboard must be calculatedat 1.5 percent of the cost of replacement for each year after the year ofacquisition of the billboard, up to a maximum of 50 years.

5. The computed taxable value of any property must notexceed its full cash value. Each person determining the taxable value ofproperty shall reduce it if necessary to comply with this requirement. A persondetermining whether taxable value exceeds that full cash value or whetherobsolescence is a factor in valuation may consider:

(a) Comparative sales, based on prices actually paid inmarket transactions.

(b) A summation of the estimated full cash value of theland and contributory value of the improvements.

(c) Capitalization of the fair economic incomeexpectancy or fair economic rent, or an analysis of the discounted cash flow.

A countyassessor is required to make the reduction prescribed in this subsection if theowner calls to his attention the facts warranting it, if he discovers thosefacts during physical reappraisal of the property or if he is otherwise awareof those facts.

6. The Nevada Tax Commission shall, by regulation,establish:

(a) Standards for determining the cost of replacement ofimprovements of various kinds.

(b) Standards for determining the cost of replacementof personal property of various kinds. The standards must include a separateindex of factors for application to the acquisition cost of a billboard todetermine its replacement cost.

(c) Schedules of depreciation for personal propertybased on its estimated life.

(d) Criteria for the valuation of two or more parcelsas a subdivision.

7. In determining the cost of replacement of personalproperty for the purpose of computing taxable value, the cost of allimprovements of the personal property, including any additions to orrenovations of the personal property, but excluding routine maintenance andrepairs, must be added to the cost of acquisition of the personal property.

8. The county assessor shall, upon the request of theowner, furnish within 15 days to the owner a copy of the most recent appraisalof the property, including, without limitation, copies of any sales data,materials presented on appeal to the county board of equalization or StateBoard of Equalization and other materials used to determine or defend thetaxable value of the property.

9. The provisions of this section do not apply toproperty which is assessed pursuant to NRS361.320.

(Added to NRS by 1965, 1445; A 1969, 1451; 1975, 65,1656; 1977, 1318; 1979, 79; 1981, 788, 789; 1983, 1047, 1884, 1885; 1987, 2075;1989, 668, 1818; 1993, 2312; 1997, 1111; 1999, 1029; 2001, 842; 2003, 2758)

NRS 361.2275 Determinationof status of property as leased or used.

1. For purposes of NRS361.157, 361.159 and 361.227, except as otherwise provided insubsection 2, property is leased or used by a natural person or entity at alltimes the natural person or entity has possession of, claim to or right to the possessionof the property that is independent, durable and exclusive of rights held byothers in the property, other than the rights held by the owner.

2. Property is not leased or used by a natural personor entity who possesses or occupies the property solely for the purpose ofholding the property for another natural person or entity.

3. As used in this section:

(a) Durable means for a determinable period with areasonable certainty that the use, possession or claim with respect to theproperty will continue for that period.

(b) Exclusive means the enjoyment of a beneficial useof property, together with the ability to exclude from occupancy persons orentities other than the owner who may interfere with that enjoyment.

(c) Independent means the ability to exerciseauthority and exert control over the management or operation of the propertypursuant to the terms and provisions of the contract with the owner. Apossession or use is independent if the possession or use of the property issufficiently autonomous under the terms and provisions of the contract with theowner to constitute more than a mere agency.

(Added to NRS by 2001, 839)

NRS 361.228 Intangiblepersonal property: Exemption from taxation; prohibition against considerationof value; consideration of attributes of real property.

1. All intangible personal property is exempt fromtaxation, including, without limitation:

(a) Shares of stock, bonds, mortgages, notes, bankdeposits, book accounts such as an acquisition adjustment and credits, andsecurities and choses in action of like character; and

(b) Goodwill, customer lists, contracts and contractrights, patents, trademarks, trade names, custom computer programs, copyrights,trade secrets, franchises and licenses.

2. The value of intangible personal property must notenhance or be reflected in the value of real property or tangible personalproperty.

3. The attributes of real property, such as zoning,location, water rights, view and geographic features, are not intangiblepersonal property and must be considered in valuing the real property, ifappropriate.

(Added to NRS by 1999, 3273; A 2005, 2654)

NRS 361.2285 Adoptionof regulations regarding use of income approach for valuation of real propertyused to conduct business. The Nevada Tax Commissionshall adopt regulations which:

1. Provide for the creation of a simple, easilyunderstood form which may be completed by the owner of any real property usedto conduct a business and used to:

(a) Compute and determine the value of the propertyusing the income approach and to compare that value to the existing taxablevalue of the property to determine the existence of any obsolescence; and

(b) Apply to the appropriate county assessor or boardof equalization for computation of the taxable value of the property inaccordance with subsection 5 of NRS 361.227.

2. Clearly set forth the methodology for applying theincome approach to valuation for tax purposes of real property used to conducta business to determine whether obsolescence is a factor. The methodology mustbe described in a manner that may be easily understood by the owners of suchproperty.

3. Will make available to the owner of any realproperty used to conduct a business information that will allow the owner toapply the income approach to establish the full cash value of the property forthe purpose of comparing that value to the taxable value established by thecounty assessor.

(Added to NRS by 2005, 42; A 2005, 1755)

NRS 361.229 Adjustmentof actual age of improvements in computation of depreciation.

1. The actual age of each improvement made on a parcelof land must be adjusted, for the purpose of computing depreciation, when anyaddition is made or replacement is made whose cost, added to the cost of anyprior replacements, is at least 10 percent of the cost of replacement of theimprovement after the work is done. For the purposes of this section,replacement does not include changing or adding finish or covering to floorsor walls, changing or adding small appliances, or other normal maintenance ofthe improvement in a good condition.

2. Except as otherwise provided in subsection 3, theamount of the reduction must be the product of the prior actual age multipliedby the ratio of the cost of the replacement or addition to the cost ofreplacement of the improvement after the work is done.

3. The amount of the reduction for additions whichincrease the floor area of the improvement may be calculated by multiplying theprior actual age of the improvement by the ratio of the number of square feetof additional floor area to the total number of square feet of the improvementincluding the addition.

(Added to NRS by 1983, 1884; A 1987, 814)

NRS 361.230 Minimumvaluation of patented land and land held under state land contract.

1. No patented land of any description in the State ofNevada owned by any individual, partnership, association, estate, corporationor otherwise, and no land held under any state land contract, shall be assessedfor less than $1.25 per acre by the county assessors of the various counties.

2. If the county board of equalization shall ascertainthat any land within its county has been assessed upon a valuation of less than$1.25 per acre, or has not been assessed at all, the board shall notify thecounty assessor immediately to pay into the county treasury the taxes due onsuch land, in such a sum as will yield the full amount of taxes due upon suchland upon its true value, which valuation shall not be less than $1.25 peracre. If a county assessor fails to pay such taxes within 10 days after suchnotification by the county board of equalization, the district attorney shallfile and prosecute diligently a suit against the county assessor and his suretyor sureties on his official bond for the amount of such taxes.

[1:85:1911; RL 3838; NCL 6535] + [2:85:1911; RL 3839; NCL 6536]

NRS 361.233 Assessmentof real property within common-interest community; applicability of liencreated by levy upon community unit.

1. Notwithstanding any other provision of law:

(a) Any ad valorem taxes or special assessmentsassessed upon any real property within a common-interest community:

(1) Must be assessed upon the community unitsand not upon the common-interest community as a whole; and

(2) Must not be assessed upon any commonelements of the common-interest community.

(b) Each community unit must be assessed separately forthe purposes of ad valorem taxes and special assessments.

(c) Any lien created by the levy of an ad valorem taxor special assessment upon a community unit applies only to the community unitassessed and does not apply to any other portion of the common-interestcommunity.

2. For the purposes of this section:

(a) Ad valorem tax means an ad valorem tax levied byany governmental entity or political subdivision in this State on or after July1, 2006.

(b) Common elements means all real property within acommon-interest community other than the community units, which is owned:

(1) By the community association;

(2) By any person on behalf or for the benefitof the owners of the community units; or

(3) Jointly by the owners of the communityunits.

(c) Common-interest community means real propertywith respect to which a person, by virtue of his ownership of a community unit,is obligated to pay for any real property other than that unit. The termincludes a common-interest community governed by the provisions of chapter 116 of NRS, a condominium projectgoverned by the provisions of chapter 117 ofNRS and any time-share project, planned unit development or other real propertywhich is organized as a common-interest community in this State.

(d) Community association means an association whosemembership:

(1) Consists exclusively of the owners of thecommunity units or their elected or appointed representatives; and

(2) Is a required condition of the ownership ofa community unit.

(e) Community unit means a physical portion of acommon-interest community designated for separate ownership or occupancy.

(f) Special assessment means a special assessmentlevied by any governmental entity or political subdivision in this State on orafter July 1, 2006.

(Added to NRS by 2005, 1231)

NRS 361.235 Assessmentof corporate stock and property of partnership; taxation of corporate property.

1. The owner or holder of any stock in any firm,incorporated company or association, the entire capital of which is invested inproperty which is assessed, or the capital of which is assessed, shall not beassessed individually for his stock in such company or association, nor shallany person having an interest in any partnership or firm be individuallyassessed for the partnership or firm property, if such property is assessed tothe partnership or firm.

2. The property of every firm, incorporated company orassociation shall be taxed in the county wherein the same is situated. Wheneverany portion of the property of any such company shall be assessed and taxed inthe county wherein the same is located, then upon presentation at the principaloffice of such company of the certificate or receipt of the tax collector ofthat county that such taxes have been paid in another county, the same shall bededucted at the principal office from the aggregate amount of taxes imposedupon or paid by the company, for the same property, in the county wherein theprincipal office of the company is situated.

[Part 10:344:1953]

NRS 361.240 Assessmentof undivided property of deceased and insane persons; payment of taxes.

1. The undivided property of deceased and insanepersons may be listed to the heirs, guardians, executors or administrators, asthe case may be, and a payment of taxes made by either shall bind all theparties in interest for their equal proportions.

2. Every district judge shall, from time to time,direct each administrator, executor and guardian (which direction may beespecially given in each case or by general order) to pay, out of the funds ofthe estate, all taxes that have attached or accrued against such estate afterJuly 1, 1955.

3. No order or decree for the distribution of anyproperty of any decedent among the heirs or devisees shall be made until taxeswhich have been attached to or accrued against the estate shall have been paid.

[Part 10:344:1953]

NRS 361.244 Classificationof mobile or manufactured homes and factory-built housing as real property.

1. A mobile or manufactured home is eligible to becomereal property if it becomes permanently affixed to land which is:

(a) Owned by the owner of the mobile or manufacturedhome; or

(b) Leased by the owner of the mobile or manufacturedhome if the home is being financed in accordance with the guidelines of theFederal Home Loan Mortgage Corporation, the Federal National MortgageAssociation, the United States Department of Agriculture, or any other entitythat requires as part of its financing program restrictions on ownership andactions affecting title and possession similar to those required by the FederalHome Loan Mortgage Corporation, the Federal National Mortgage Association andthe United States Department of Agriculture.

2. A mobile or manufactured home becomes real propertywhen the assessor of the county in which the mobile or manufactured home islocated has placed it on the tax roll as real property. Except as otherwiseprovided in subsection 5, the assessor shall not place a mobile or manufacturedhome on the tax roll until:

(a) He has received verification from the ManufacturedHousing Division of the Department of Business and Industry that the mobile ormanufactured home has been converted to real property;

(b) The unsecured personal property tax has been paidin full for the current fiscal year;

(c) An affidavit of conversion of the mobile ormanufactured home from personal to real property has been recorded in thecounty recorders office of the county in which the mobile or manufactured homeis located; and

(d) The dealer or owner has delivered to the division acopy of the recorded affidavit of conversion and all documents relating to themobile or manufactured home in its former condition as personal property.

3. A mobile or manufactured home which is converted toreal property pursuant to this section shall be deemed to be a fixture and animprovement to the real property to which it is affixed.

4. Factory-built housing, as defined in NRS 461.080, constitutes real property ifit becomes, on or after July 1, 1979, permanently affixed to land which is:

(a) Owned by the owner of the factory-built housing; or

(b) Leased by the owner of the factory-built housing ifthe factory-built housing is being financed in accordance with the guidelinesof the Federal Home Loan Mortgage Corporation, the Federal National MortgageAssociation, the United States Department of Agriculture, or any other entitythat requires as part of its financing program restrictions on ownership andactions affecting title and possession similar to those required by the FederalHome Loan Mortgage Corporation, the Federal National Mortgage Association andthe United States Department of Agriculture.

5. The assessor of the county in which a manufacturedhome is located shall, without regard to the conditions set forth in subsection2, place the manufactured home on the tax roll as real property if, on or afterJuly 1, 2001, the manufactured home is permanently affixed to a residential lotpursuant to an ordinance required by NRS278.02095.

6. The provisions of subsection 5 do not apply to amanufactured home located in:

(a) An area designated by local ordinance for theplacement of a manufactured home without conversion to real property;

(b) A mobile home park; or

(c) Any other area to which the provisions of NRS 278.02095 do not apply.

7. For the purposes of this section, land which isowned includes land for which the owner has a possessory interest resultingfrom a life estate, lease or contract for sale.

(Added to NRS by 1979, 823; A 1981, 1857; 1983, 191;1987, 815; 1989, 170; 1993, 1184, 1575; 1995, 579; 1997, 1572; 1999, 3466; 2001, 1118, 1548; 2003, 21, 584)

NRS 361.2445 Conversionof mobile or manufactured home from real to personal property.

1. A mobile or manufactured home which has beenconverted to real property pursuant to NRS361.244 may not be removed from the real property to which it is affixedunless, at least 30 days before removing the mobile or manufactured home:

(a) The owner:

(1) Files with the Division an affidavit statingthat the sole purpose for converting the mobile or manufactured home from realto personal property is to effect a transfer of the title to the mobile ormanufactured home;

(2) Files with the Division the affidavit ofconsent to the removal of the mobile or manufactured home of each person whoholds any legal interest in the real property to which the mobile ormanufactured home is affixed; and

(3) Gives written notice to the county assessorof the county in which the real property is situated; and

(b) The county assessor certifies in writing that alltaxes for the fiscal year on the mobile or manufactured home and the realproperty to which the mobile or manufactured home is affixed have been paid.

2. The county assessor shall not remove a mobile ormanufactured home from the tax rolls until:

(a) He has received verification that there is nosecurity interest in the mobile or manufactured home or the holders of securityinterests have agreed in writing to the conversion of the mobile ormanufactured home to personal property; and

(b) An affidavit of conversion of the mobile ormanufactured home from real to personal property has been recorded in thecounty recorders office of the county in which the real property to which themobile or manufactured home was affixed is situated.

3. A mobile or manufactured home which is physicallyremoved from real property pursuant to this section shall be deemed to bepersonal property immediately upon its removal.

4. The Department shall adopt:

(a) Such regulations as are necessary to carry out theprovisions of this section; and

(b) A standard form for the affidavits required by thissection.

5. Before the owner of a mobile or manufactured homethat has been converted to personal property pursuant to this section maytransfer ownership of the mobile or manufactured home, he must obtain acertificate of ownership from the Division.

6. For the purposes of this section, the removal of amobile or manufactured home from real property includes the detachment of themobile or manufactured home from its foundation, other than temporarily for thepurpose of making repairs or improvements to the mobile or manufactured home orthe foundation.

7. An ownerwho physically removes a mobile or manufactured home from real property inviolation of this section is liable for all legal costs and fees, plus the actualexpenses, incurred by a person who holds any interest in the real property torestore the real property to its former condition. Any judgment obtainedpursuant to this section may be recorded as a lien upon the mobile ormanufactured home so removed.

8. As used in this section:

(a) Division means the Manufactured Housing Divisionof the Department of Business and Industry.

(b) Owner means any person who holds an interest inthe mobile or manufactured home or the real property to which the mobile ormanufactured home is affixed evidenced by a conveyance or other instrumentwhich transfers that interest to him and is recorded in the office of thecounty recorder of the county in which the mobile or manufactured home and realproperty are situated, but does not include the owner or holder of aright-of-way, easement or subsurface property right appurtenant to the realproperty.

(Added to NRS by 1993, 1182; A 1995, 649; 2001, 1548; 2003, 585)

NRS 361.245 Personalproperty subject to security interest. When personalproperty is subject to a security interest it shall, for the purpose of taxation,be deemed the property of the person who has possession thereof.

[12:344:1953](NRS A 1965, 941)

NRS 361.255 Countycommissioners to provide county assessor books for assessment roll. Repealed. (See chapter 496, Statutes of Nevada 2005,at page 2680.)

NRS 361.260 Methodof assessing property for taxation; appraisals and reappraisals.

1. Each year,the county assessor, except as otherwise required by a particular statute,shall ascertain by diligent inquiry and examination all real and secured personalproperty that is in his county on July 1 which is subject to taxation, and alsothe names of all persons, corporations, associations, companies or firms owningthe property. He shall then determine the taxable value of all such property,and he shall then list and assess it to the person, firm, corporation,association or company owning it on July 1 of that fiscal year. He shall takethe same action at any time between May 1 and the following April 30, withrespect to personal property which is to be placed on the unsecured tax roll.

2. At any timebefore the lien date for the following fiscal year, the county assessor mayinclude additional personal property and mobile and manufactured homes on thesecured tax roll if the owner of the personal property or mobile or manufacturedhome owns real property within the same taxing district which has an assessedvalue that is equal to or greater than the taxes for 3 years on both the realproperty and the personal property or mobile or manufactured home, pluspenalties. Personal property and mobile and manufactured homes in the county onJuly 1, but not on the secured tax roll for the current year, must be placed onthe unsecured tax roll for the current year.

3. Animprovement on real property in existence on July 1 whose existence was notascertained in time to be placed on the secured roll for that tax year andwhich is not governed by subsection 4 must be placed on the unsecured tax roll.

4. The valueof any property apportioned among counties pursuant to NRS 361.320, 361.321 and 361.323 must be added to the centralassessment roll at the assessed value established by the Nevada Tax Commissionor as established pursuant to an appeal to the State Board of Equalization.

5. In additionto the inquiry and examination required in subsection 1, for any property notreappraised in the current assessment year, the county assessor shall determineits assessed value for that year by:

(a) Determiningthe replacement cost, subtracting all applicable depreciation and obsolescence,applying the assessment ratio for improvements, if any, and applying a factorfor land to the assessed value for the preceding year; or

(b) Applying to the assessed value for the precedingyear a factor for improvements, if any, as adopted by the Nevada Tax Commissionin the manner required by NRS 361.261,and a factor for land developed by the county assessor and approved by theCommission. The factor for land must be so chosen that the median ratio of theassessed value of the land to the taxable value of the land in each areasubject to the factor is not less than 30 percent nor more than 35 percent.

6. The countyassessor shall reappraise all real property at least once every 5 years.

7. The county assessor shall use the standards forappraising and reappraising land adopted by the Nevada Tax Commission pursuantto NRS 360.250. In using the standards,the county assessor shall consider comparable sales of land before July 1 ofthe year before the lien date.

8. Each county assessor shall submit a written requestto the board of county commissioners and the governing body of each of thelocal governments located in the county which maintain a unit of governmentthat issues building permits for a copy of each building permit that is issued.Upon receipt of such a request, the governing body shall direct the unit whichissues the permits to provide a copy of each permit to the county assessorwithin a reasonable time after issuance.

[Part 5:344:1953](NRS A 1963, 210; 1965, 1248; 1969,1452; 1975, 66, 1656; 1979, 80; 1981, 790; 1983, 1613, 1886; 1985, 893; 1987,815, 1337; 1991, 2096; 1993, 91; 1997, 1572; 1999, 2773; 2001, 1549; 2003, 1744, 2760; 2005, 489, 2655)

NRS 361.261 Determinationof assessed value of property that is not being reappraised: Adoption offactors for improvements. The factors forimprovements required by subsection 5 of NRS361.260 must be adopted pursuant to the following procedure:

1. On or before February 1 of the year immediatelypreceding the year to which the factors will be applied, the Department shallprovide the proposed factors to each county assessor.

2. On or before May 15 of the same year, each countyassessor shall notify the Nevada Tax Commission that he either approves orobjects to the proposed factors that are applicable to the county herepresents.

3. If one or more of the county assessors notify theNevada Tax Commission of an objection to the proposed factors that areapplicable to the county they represent, the Nevada Tax Commission shall, at a regularlyscheduled meeting of the Commission, hold a hearing on those proposed factorsbefore the factors are adopted. At the hearing, the Nevada Tax Commissionshall:

(a) Make every effort to reconcile the objection orobjections of each county assessor; and

(b) Provide to those persons attending the hearingcopies of any published reference manuals and the local indicators of thetaxable value of improvements that were used by the Department to establish theproposed factors.

(Added to NRS by 2003, 1744)

NRS 361.263 Issuanceof subpoenas by county assessors; duty of state and local governmental entitiesto provide documents and other information to county assessor; protection ofinformation from disclosure.

1. The county assessor may issue subpoenas to requirethe production before him of documentation necessary for determining the valueof property. The county assessor may have the subpoena served, and uponapplication to any court of competent jurisdiction in this state, enforced, inthe manner provided by law for the service and enforcement of subpoenas in acivil action.

2. Upon request of the county assessor, a stateagency, political subdivision of this state and any other state or localgovernmental entity in this state shall provide documents and other informationnecessary to the performance of the duties of the county assessor as soon aspracticable after receipt of the request.

3. Any information received by the county assessorpursuant to this section must be protected from disclosure in the same mannerthat the information is protected by the agency or entity from which theassessor received the information.

(Added to NRS by 1975, 1654; A 1997, 1573)

NRS 361.265 Writtenstatement concerning personal property: Demand; contents; return of statement;valuation of unlisted property claimed by absent or unknown person; penalties.

1. To enable the county assessor to make assessments,he shall demand from each natural person or firm, and from the president,cashier, treasurer or managing agent of each corporation, association orcompany, including all banking institutions, associations or firms within hiscounty, a written statement, signed under penalty of perjury, on forms and inthe format prescribed by the county assessor of all the personal propertywithin the county, owned, claimed, possessed, controlled or managed by thosepersons, firms, corporations, associations or companies. The signature requiredby this subsection may include an electronic signature as defined in NRS 719.100.

2. The statement must include:

(a) A description of the location of any taxablepersonal property that is owned, claimed, possessed, controlled or managed bythe natural person, firm, corporation, association or company, but stored,maintained or otherwise placed at a location other than the principal residenceof the natural person or principal place of business of the firm, corporation,association or company;

(b) The cost of acquisition of each item of taxablepersonal property including the cost of any improvements of the personalproperty, such as additions to or renovations of the property other than routinemaintenance or repairs, and the year in which each item of taxable personalproperty was acquired; and

(c) If the natural person, firm, corporation,association or company owns at least 25 mobile or manufactured homes that arebeing leased within the county for commercial purposes, and those homes havenot been converted to real property pursuant to NRS 361.244, the year, make or model, size,serial number and location of each such mobile or manufactured home.

3. The statement must be returned not later than July31, except for a statement mailed to the taxpayer after July 15, in which caseit must be returned within 15 days after demand for its return is made. Uponpetition of the property owner showing good cause, the county assessor maygrant one or more 30-day extensions.

4. If the owners of any taxable property not listed byanother person are absent or unknown, or fail to provide the written statementas described in subsection 1, the county assessor shall make an estimate of thevalue of the property and assess it accordingly. If the name of the absentowner is known to the county assessor, the property must be assessed in hisname. If the name of the owner is unknown to the county assessor, the propertymust be assessed to unknown owner, but no mistake made in the name of theowner or the supposed owner of personal property renders the assessment or anysale of the property for taxes invalid.

5. If any person, officer or agent neglects or refuseson demand of the county assessor or his deputy to give the statement requiredby this section, or gives a false name, or refuses to give his name or sign thestatement, he is guilty of a misdemeanor.

[Part 5:344:1953](NRS A 1967, 558; 1969, 1452; 1981,327; 1983, 519, 1193; 1985, 748; 1987, 531; 1989, 1820; 2003, 2761; 2005, 2656)

NRS 361.275 Liabilityof county assessor for taxes not assessed through willful or inexcusableneglect; duties of county auditor and county treasurer regarding property notassessed.

1. The county assessor and his sureties shall be, andthey hereby are, made liable for the taxes on all taxable property, within thecounty required to be assessed by him, which is not assessed through the countyassessors willful or inexcusable neglect. Proof of the nonassessment of anytaxable property within the county shall be deemed prima facie evidence of suchneglect.

2. The county auditor and the county treasurer shallinform the district attorney of the county of the nature and value of allproperty not assessed, naming the owner or owners thereof whenever they oreither of them shall know or have good reason to believe any property withinthe county has not been assessed according to law.

[Part 6:344:1953]

NRS 361.280 Districtattorney to report unassessed property to county commissioners; hearing; actionagainst county assessor; levy of double amount of taxes against person refusingto give statement.

1. On or before January 15 of each year, the districtattorney shall report in writing to the board of county commissioners of hiscounty all taxable real and personal property in his county unassessed. At thattime the county assessor of such county may appear and, by testimony under oathor by other sworn proof, explain to the board the reason for suchnonassessment.

2. If, after hearing such proofs, the board shall besatisfied that such nonassessment was excusable in the county assessor, theboard shall cause an order to that effect to be entered upon its minutes. Ifthe board shall be satisfied that any nonassessment was not excusable, then theboard shall cause an order to that effect to be entered on its minutes, and thedistrict attorney shall demand of the county assessor all the state and countytaxes due and payable upon such property for the preceding year. If the sameshall not be paid by the county assessor within 10 days from such demand, thenthe district attorney forthwith shall commence an action in a court ofcompetent jurisdiction against the county assessor and his sureties for thecollection, in one suit, of all sums payable by the county assessor.

3. If it can be proven that any nonassessment wascaused by the refusal of the owner, agent or claimant of such property, or ofthe person or persons having it in possession or under their control or charge,to give a list of it to the county assessor, the county assessor shall not beliable; but the person or persons whose refusal to give the county assessorsuch list (and whose duty it was under the law to give such list) caused theomission shall pay double the amount of the taxes that would have been imposedupon the property had it been assessed.

[Part 6:344:1953]

NRS 361.295 Assessmentof real property by two counties: Examination and determination by Department. When real property is assessed by the county assessors oftwo counties on territory claimed by both, the Department of Taxation shallexamine the property and determine the county to which the taxes must be paid.

[9:344:1953](NRS A 1985, 894)

NRS 361.300 Timeand manner for completion of secured tax roll; list of taxpayers andvaluations; notice of assessed valuation.

1. On or before January 1 of each year, the countyassessor shall transmit to the county clerk, post at the front door of thecourthouse and publish in a newspaper published in the county a notice to theeffect that the secured tax roll is completed and open for inspection byinterested persons of the county.

2. If the county assessor fails to complete theassessment roll in the manner and at the time specified in this section, theboard of county commissioners shall not allow him a salary or othercompensation for any day after January 1 during which the roll is notcompleted, unless excused by the board of county commissioners.

3. Except as otherwise provided in subsection 4, eachboard of county commissioners shall by resolution, before December 1 of anyfiscal year in which assessment is made, require the county assessor to preparea list of all the taxpayers on the secured roll in the county and the totalvaluation of property on which they severally pay taxes and direct the countyassessor:

(a) To cause such list and valuations to be printed anddelivered by the county assessor or mailed by him on or before January 1 of thefiscal year in which assessment is made to each taxpayer in the county; or

(b) To cause such list and valuations to be publishedonce on or before January 1 of the fiscal year in which assessment is made in anewspaper of general circulation in the county.

In additionto complying with paragraph (a) or (b), the list and valuations may also beposted in a public area of the public libraries and branch libraries located inthe county, in a public area of the county courthouse and the county officebuilding in which the county assessors office is located, and on a website orother Internet site that is operated or administered by or on behalf of thecounty or county assessor.

4. A board of county commissioners may, in theresolution required by subsection 3, authorize the county assessor not todeliver or mail the list, as provided in paragraph (a) of subsection 3, totaxpayers whose property is assessed at $1,000 or less and direct the countyassessor to mail to each such taxpayer a statement of the amount of hisassessment. Failure by a taxpayer to receive such a mailed statement does notinvalidate any assessment.

5. The several boards of county commissioners in theState may allow the bill contracted with their approval by the county assessorunder this section on a claim to be allowed and paid as are other claims againstthe county.

6. Whenever property is appraised or reappraisedpursuant to NRS 361.260, the countyassessor shall, on or before December 18 of the fiscal year in which the appraisalor reappraisal is made, deliver or mail to each owner of such property a writtennotice stating the assessed valuation of the property as determined from theappraisal or reappraisal.

7. If the secured tax roll is changed pursuant to NRS 361.310, the county assessor shall mailan amended notice of assessed valuation to each affected taxpayer. The noticemust include:

(a) The information set forth in subsection 6 for thenew assessed valuation.

(b) The dates for appealing the new assessed valuation.

8. Failure by the taxpayer to receive a noticerequired by this section does not invalidate the appraisal or reappraisal.

9. In addition to complying with subsections 6 and 7,a county assessor shall:

(a) Provide without charge a copy of a notice ofassessed valuation to the owner of the property upon request.

(b) Post the information included in a notice ofassessed valuation on a website or other Internet site, if any, that isoperated or administered by or on behalf of the county or the county assessor.

[13:344:1953; A 1955, 327](NRS A 1967, 957; 1975,67; 1981, 791; 1991, 1425; 2003, 2762; 2005, 1506)

NRS 361.305 Preparationof maps, plats of city blocks and subdivisions by county assessor. The county assessor shall also make a map or plat of thevarious blocks within any incorporated city and shall mark thereon the varioussubdivisions, as they are assessed. Each parcel in a subdivision must befurther identified by a parcel number in accordance with the parceling systemprescribed by the Department.

[14:344:1953; A 1954, 29](NRS A 1975, 1657; 1987,1722)

NRS 361.310 Timeand manner for completion of assessment roll; closing and reopening of roll asto changes; appeal of changes; log of changes to secured roll.

1. On or before January 1 of each year, the countyassessor of each of the several counties shall complete his assessment roll,and shall take and subscribe to an affidavit written therein to the effect thathe has made diligent inquiry and examination to ascertain all the propertywithin the county subject to taxation, and required to be assessed by him, andthat he has assessed the property on the assessment roll equally and uniformly,according to the best of his judgment, information and belief, at the rateprovided by law. A copy of the affidavit must be filed immediately by theassessor with the Department. The failure to take or subscribe to the affidavitdoes not in any manner affect the validity of any assessment contained in theassessment roll.

2. The county assessor shall close his roll as to allchanges on the day he delivers it for publication. The roll may be reopenedbeginning the next day:

(a) For changes that occur before July 1 in:

(1) Ownership;

(2) Improvements as a result of newconstruction, destruction or removal;

(3) Land parceling;

(4) Site improvements;

(5) Zoning or other legal or physicalrestrictions on use;

(6) Actual use, including changes inagricultural or open space use;

(7) Exemptions; or

(8) Items of personal property on the securedroll;

(b) To correct assessments because of a clerical,typographical or mathematical error; or

(c) To correct overassessments because of a factualerror in existence, size, quantity, age, use or zoning, or legal or physicalrestrictions on use.

3. Any changes made after the roll is reopenedpursuant to subsection 2 may be appealed to the county board of equalization inthe current year or the next succeeding year.

4. Each county assessor shall keep a log of allchanges in value made to the secured roll after it has been reopened. On orbefore October 31 of each year, the county assessor shall transmit a copy ofthe log to the board of county commissioners and the Nevada Tax Commission.

[15:344:1953](NRS A 1963, 210; 1975, 1657; 1979, 81;1987, 816; 1991, 1426; 1993, 92, 176, 182; 2005, 2657)

Assessments by Nevada Tax Commission

NRS 361.315 Meetingsto establish valuation for purposes of assessment.

1. Except as otherwise provided in subsection 3, annually,a regular session of the Nevada Tax Commission shall be held at Carson City,Nevada, beginning on the first Monday in October and continuing from day to dayuntil the business of the particular session is completed, at which valuationsshall be established by the Nevada Tax Commission on the several kinds andclasses of property mentioned in NRS 361.320.

2. The publication in the statutes of the foregoingtime, place and purpose of each regular session of the Nevada Tax Commissionshall be deemed notice of such sessions, or if it so elects the Nevada TaxCommission may cause published notices of such regular sessions to be made inthe press, or may notify parties in interest by letter or otherwise.

3. The Nevada Tax Commission may designate some placeother than Carson City, Nevada, for the regular session specified in subsection1. If such other place is so designated, notice thereof shall be given bypublication of a notice once a week for 2 consecutive weeks in some newspaperof general circulation in the county in which such regular session is to beheld.

4. All sessions are public and any person is entitledto appear in person or by his agent or attorney. Evidence of valuation which isdetermined by using appropriate appraisal standards may be submitted, except asotherwise provided in this chapter. In lieu of an appearance, the person mayfile with the Department a written statement containing his claim and anyevidence thereon with respect to the valuation of his property or the propertyof others.

[Part 4:177:1917; A 1929, 341; 1939, 279; 1953,576](NRS A 1969, 95; 1971, 194; 1975, 1657; 1977, 1319)

NRS 361.318 Reportsby companies that use property of interstate or intercounty nature: Filingrequirements; extension of time to file; failure to file.

1. To enable the Nevada Tax Commission to establishappropriate valuations of property pursuant to subsection 1 of NRS 361.320, each company that usesproperty subject to valuation pursuant to subsection 1 of NRS 361.320 shall file with the Nevada TaxCommission a written report, signed under penalty of perjury, that containssuch financial and other information as required by the Nevada Tax Commission.Except as otherwise provided in subsection 2, the report must be filed:

(a) On or before March 31 of each year; or

(b) If the Nevada Tax Commission notifies the companythat the Nevada Tax Commission will determine the valuation of the property forthe first time or because the property has been found to be escaping taxation,within 45 days after receipt of the notification.

2. A company subject to the reporting requirements ofsubsection 1 may, at any time before the date otherwise due for the filing ofthe report, submit a written request to the Department for an extension of timein which to file the report with the Nevada Tax Commission. If the Departmentdetermines that good cause exists for an extension, the Department may grantthe company a 45-day extension in which to file the report.

3. If a company subject to the reporting requirementsof subsection 1 fails to provide the required report to the Nevada TaxCommission by the date due, the Nevada Tax Commission may make an estimate ofthe value of the property and assess it accordingly.

4. If a company subject to the reporting requirementsof subsection 1 fails to file a required report by the date due, the companyshall pay to the Department a penalty of 10 percent of the tax due or $5,000,whichever is less. The Department shall deposit any amount paid as a penalty inthe State General Fund. The Department may, for good cause shown, waive thepayment of the penalty or any part thereof.

(Added to NRS by 2003, 810)

NRS 361.320 Determinationand allocation of valuation for property of interstate or intercounty nature;billing, collection and remittance of taxes on private car lines.

1. At the regular session of the Nevada Tax Commissioncommencing on the first Monday in October of each year, the Nevada TaxCommission shall examine the reports filed pursuant to NRS 361.318 and establish the valuation forassessment purposes of any property of an interstate or intercounty nature useddirectly in the operation of all interstate or intercounty railroad, sleepingcar, private car, natural gas transmission and distribution, water, telephone,scheduled and unscheduled air transport, electric light and power companies,and the property of all railway express companies operating on any common orcontract carrier in this State. This valuation must not include the value ofvehicles as defined in NRS 371.020.

2. Except as otherwise provided in subsections 3, 4and 7 and NRS 361.323, the Nevada TaxCommission shall establish and fix the valuation of all physical property useddirectly in the operation of any such business of any such company in thisState, as a collective unit. If the company is operating in more than onecounty, on establishing the unit valuation for the collective property, theNevada Tax Commission shall then determine the total aggregate mileage operatedwithin the State and within its several counties and apportion the mileage upona mile-unit valuation basis. The number of miles apportioned to any county aresubject to assessment in that county according to the mile-unit valuationestablished by the Nevada Tax Commission.

3. After establishing the valuation, as a collectiveunit, of a public utility which generates, transmits or distributeselectricity, the Nevada Tax Commission shall segregate the value of any projectin this State for the generation of electricity which is not yet put to use.This value must be assessed in the county where the project is located and mustbe taxed at the same rate as other property.

4. After establishing the valuation, as a collectiveunit, of an electric light and power company that places a facility intooperation on or after July 1, 2003, in a county whose population is less than100,000, the Nevada Tax Commission shall segregate the value of the facilityfrom the collective unit. This value must be assessed in the county where thefacility is located and taxed at the same rate as other property.

5. The Nevada Tax Commission shall adopt formulas andincorporate them in its records, providing the method or methods pursued infixing and establishing the taxable value of all property assessed by it. Theformulas must be adopted and may be changed from time to time upon its ownmotion or when made necessary by judicial decisions, but the formulas must inany event show all the elements of value considered by the Nevada TaxCommission in arriving at and fixing the value for any class of propertyassessed by it. These formulas must take into account, as indicators of value,the companys income and the cost of its assets, but the taxable value may notexceed the cost of replacement as appropriately depreciated.

6. If two or more persons perform separate functionsthat collectively are needed to deliver electric service to the final customerand the property used in performing the functions would be centrally assessedif owned by one person, the Nevada Tax Commission shall establish its valuationand apportion the valuation among the several counties in the same manner asthe valuation of other centrally assessed property. The Nevada Tax Commissionshall determine the proportion of the tax levied upon the property by each countyaccording to the valuation of the contribution of each person to the aggregatevaluation of the property. This subsection does not apply to a qualifyingfacility, as defined in 18 C.F.R. 292.101, which was constructed before July1, 1997, or to an exempt wholesale generator, as defined in 15 U.S.C. 79z-5a.

7. A company engaged in a business described insubsection 1 that does not have property of an interstate or intercounty naturemust be assessed as provided in subsection 8.

8. All other property, including, without limitation,that of any company engaged in providing commercial mobile radio service, radioor television transmission services or cable television services, must beassessed by the county assessors, except as otherwise provided in NRS 361.321 and 362.100 and except that the valuation ofland and mobile homes must be established for assessment purposes by the NevadaTax Commission as provided in NRS 361.325.

9. On or before November 1 of each year, theDepartment shall forward a tax statement to each private car line company basedon the valuation established pursuant to this section and in accordance withthe tax levies of the several districts in each county. The company shall remitthe ad valorem taxes due on or before December 15 to the Department, whichshall allocate the taxes due each county on a mile-unit basis and remit thetaxes to the counties no later than January 31. The portion of the taxes whichis due the State must be transmitted directly to the State Treasurer. A companywhich fails to pay the tax within the time required shall pay a penalty of 10percent of the tax due or $5,000, whichever is greater, in addition to the tax.Any amount paid as a penalty must be deposited in the State General Fund. TheDepartment may, for good cause shown, waive the payment of a penalty pursuantto this subsection. As an alternative to any other method of recoveringdelinquent taxes provided by this chapter, the Attorney General may bring acivil action in a court of competent jurisdiction to recover delinquent taxesdue pursuant to this subsection in the manner provided in NRS 361.560.

10. For the purposes of this section, an unscheduledair transport company does not include a company that only uses three or fewerfixed-wing aircraft with a weight of less than 12,500 pounds to providetransportation services, if the company elects, in the form and mannerprescribed by the Department, to have the property of the company assessed by acounty assessor.

11. As used in this section:

(a) Company means any person, company, corporation orassociation engaged in the business described.

(b) Commercial mobile radio service has the meaningascribed to it in 47 C.F.R. 20.3, as that section existed on January 1, 1998.

[5:177:1917; A 1929, 341; 1939, 279; 1945, 78; 1953,576](NRS A 1957, 313; 1963, 1122; 1969, 1448; 1971, 213; 1975, 1658; 1977,1047; 1981, 792, 1774; 1983, 549, 561, 1193; 1987, 954, 956, 1338, 1425, 1429;1997, 1574, 1989; 1999,466, 1269, 3274; 2001, 83, 85; 2003, 811, 1963; 2005, 970)

NRS 361.3205 Centralassessment roll for property of interstate or intercounty nature; notice ofassessment; payment; recovery of delinquent taxes.

1. The Department shall enter on a central assessmentroll the assessed valuation established for such classes of property as areenumerated in NRS 361.320, except forprivate car lines, together with the apportionment of each county of theassessment.

2. On or before January 1 of the fiscal year in whichthe assessment is made, the Department shall mail to each taxpayer on the centralassessment roll a notice of the amount of his assessment. The Department shallbill each such taxpayer pursuant to subsection 3 of NRS 361.480. Except as otherwise providedin subsection 3, the tax must be paid to the Department pursuant to NRS 361.483.

3. If theamount of any tax required by NRS 361.320or 361.321 for property placed on theunsecured tax roll is not paid within 10 days after it is due, it is delinquentand must be collected as other delinquent taxes are collected by law, togetherwith a penalty of 10 percent of the amount of the tax which is owed, asdetermined by the Department, in addition to the tax, plus interest at the rateof 1 percent per month, or fraction of a month, from the date the tax was dueuntil the date of payment. The Department shall deposit all amounts paid as apenalty or interest pursuant to this subsection in the State General Fund.

4. Upon receipt, the Department shall apportion andpromptly remit all taxes due each county.

5. As an alternative to any other method of recoveringdelinquent taxes provided by this chapter, the Attorney General may bring acivil action in a court of competent jurisdiction to recover delinquent taxesdue under this section in the manner provided in NRS 361.560.

(Added to NRS by 1987, 1337; A 2003, 812)

NRS 361.321 Reportof new construction by business; apportionment of value of new construction byDepartment; valuation for assessment purposes; supplemental tax bill; paymentand apportionment of taxes.

1. Any business which owns, manages or operatesproperty that is assessed pursuant to NRS361.320 shall, on or before the first Monday in September of each year,submit to the Department a report of any construction which represents a netaddition to its property as distinguished from an addition of property exemptfrom taxation, a replacement or repair:

(a) During the period from July 1 to December 31 of thepreceding fiscal year; and

(b) During the period from January 1 to June 30 of thepreceding fiscal year.

2. At the regular session of the Nevada Tax Commissioncommencing on the first Monday in October of each year, the Nevada TaxCommission shall establish the valuation of, for assessment purposes:

(a) The property reported pursuant to paragraph (b) ofsubsection 1, and enter that valuation on the central assessment roll pursuantto NRS 361.3205 for the next fiscalyear; and

(b) The property reported pursuant to paragraphs (a)and (b) of subsection 1 for supplemental tax bills for the current fiscal year.

3. The Department shall mail a supplemental tax billto each person reporting construction pursuant to subsection 1 by November 1 ofeach year. The bills must be mailed pursuant to subsection 2 of NRS 361.3205.

4. Taxes assessed pursuant to paragraph (b) ofsubsection 2 must be paid to the Department by December 15 of each year. Uponreceipt, the Department shall apportion and promptly remit all taxes due eachcounty.

5. The county assessor of each county shall not assessproperty assessed pursuant to this section.

(Added to NRS by 1983, 523; A 1987, 1340)

NRS 361.323 Determinationand apportionment of valuation for property of electric light and powercompanies used to generate or transmit electricity for use outside State.

1. Except as otherwise provided in NRS 361.320, where 75 percent or more ofthe physical property of an electric light and power company is devoted to thegeneration or transmission of electricity for use outside the State of Nevadaand the physical property also includes three or more operating units which arenot interconnected at any point within the State of Nevada, the Nevada TaxCommission shall successively:

(a) Determine separately the valuation of eachoperating unit, using the criteria provided in subsection 2 of NRS 361.320.

(b) Apportion 15 percent of the valuation of eachoperating unit which generates electricity predominantly for use outside Nevadato each other operating unit within the State of Nevada.

(c) Apportion the valuation of each operating unit,adjusted as required by paragraph (b) upon a mile-unit basis among the countiesin which the operating unit is located.

2. Except as otherwise provided in NRS 361.320, where 75 percent or more ofthe physical property of an electric light and power company is devoted to thegeneration or transmission of electricity for use outside the State of Nevadaand the physical property also includes two but not more than two operatingunits which are not interconnected at any point within the State of Nevada, theNevada Tax Commission shall successively:

(a) Determine separately the valuation of eachoperating unit, using the criteria provided in subsection 2 of NRS 361.320.

(b) Apportion 20 percent of the valuation of eachoperating unit which generates electricity predominantly for use outside Nevadato each other operating unit within the State of Nevada.

(c) Apportion the valuation of each operating unit,adjusted as required by paragraph (b) upon a mile-unit basis among the countiesin which the operating unit is located.

(Added to NRS by 1983, 548)

NRS 361.325 NevadaTax Commission to establish valuations of mobile homes and land; propertyescaping taxation to be placed on assessment roll.

1. On or before the first Monday in June of each year,the Nevada Tax Commission shall:

(a) Fix and establish the valuation for assessmentpurposes of all mobile homes in the State.

(b) Classify land and fix and establish the valuationthereof for assessment purposes. The classification of agricultural land mustbe made on the basis of crop, timber or forage production, either in tons ofcrops per acre, board feet or other unit, or animal unit months of forage. Ananimal unit month is the amount of forage which is necessary for the completesustenance of one animal unit for 1 month. One animal unit is defined as onecow and calf, or its equivalent, and the amount of forage necessary to sustainone animal unit for 1 month is defined as 900 pounds of dry weight forage.

2. The valuation of mobile homes and land so fixed andestablished is for the next succeeding year and is subject to equalization bythe State Board of Equalization.

3. In establishing the value of new mobile homes sold onor after July 1, 1982, the Nevada Tax Commission shall classify them accordingto those factors which most closely determine their useful lives. Inestablishing the value of other mobile homes, the Commission shall begin withthe retail selling price and depreciate it by 5 percent per year, but not below20 percent of its original amount.

4. The Nevada Tax Commission shall cause to be placedon the assessment roll of any county property found to be escaping taxationcoming to its knowledge after the adjournment of the State Board ofEqualization. This property must be placed upon the assessment roll prior tothe delivery thereof to the ex officio tax receiver. If such property cannot beplaced upon the assessment roll of the proper county within the proper time, itmust be placed upon the tax roll for the next ensuing year, in addition to theassessment for the current year, if any, and taxes thereon must be collectedfor the prior year in the same amount as though collected upon the prior yearsassessment roll.

5. The Nevada Tax Commission shall not raise or lowerany valuations established by the State Board of Equalization unless, by theaddition to any assessment roll of property found to be escaping taxation, itis necessary to do so.

6. Nothing in this section provides an appeal from theacts of the State Board of Equalization to the Nevada Tax Commission.

[7:177:1917; A 1929, 299; 1939, 279; 1945, 78; 1953,576](NRS A 1957, 314; 1963, 1123; 1967, 825; 1975, 1105, 1660, 1762; 1981,859; 1983, 1195)

NRS 361.330 Effectof noncompliance on assessment and collection of taxes. No assessment of property is invalid, and no collection oftaxes may be enjoined, restrained or ordered to be refunded, on account of anyfailure:

1. To do any act required by NRS 361.315 to 361.325, inclusive; or

2. To do any act required by this chapter within thetime so required, if notice and an opportunity to be heard were affordedgenerally to the class of taxpayers affected by the act required to be done.

[15:177:1917; 1919 RL p. 3202; NCL 6556](NRS A1979, 1; 2003, 813)

Equalization of Assessments Among the Several Counties

NRS 361.333 Procedure.

1. Not later than May 1 of each year, the Departmentshall:

(a) Determine the ratio of the assessed value of eachtype or class of property for which the county assessor has the responsibilityof assessing in each county to:

(1) The assessed value of comparable property inthe remaining counties.

(2) The taxable value of that type or class ofproperty within that county.

(b) Publish and deliver to the county assessors and theboards of county commissioners of the counties of this state:

(1) A comparison of the latest median ratio,overall ratio and coefficient of dispersion of the median for:

(I) The total property for each of the 17counties; and

(II) Each major class of property withineach county.

(2) A determination whether each county hasadequate procedures to ensure that all property subject to taxation is beingassessed in a correct and timely manner.

(3) A summary for each county of anydeficiencies that were discovered in carrying out the study of those ratios.

2. The Nevada Tax Commission shall allocate thecounties into three groups such that the work of conducting the study isapproximately the same for each group. The Department shall conduct the studyin one group each year. The Commission may from time to time reallocatecounties among the groups, but each county must be studied at least once inevery 3 years.

3. In conducting the study the Department shallinclude an adequate sample of each major class of property and may use anystatistical criteria that will indicate an accurate ratio of taxable value toassessed value and an accurate measure of equality in assessment.

4. During the month of May of each year, the board ofcounty commissioners, or a representative designated by the boards chairman,and the county assessor, or a representative designated by the assessor, ofeach county in which the study was conducted shall meet with the Nevada TaxCommission. The board of county commissioners and the county assessor, or theirrepresentatives, shall:

(a) Present evidence to the Nevada Tax Commission ofthe steps taken to ensure that all property subject to taxation within thecounty has been assessed as required by law.

(b) Demonstrate to the Nevada Tax Commission that anyadjustments in assessments ordered in the preceding year as a result of theprocedure provided in paragraph (c) of subsection 5 have been complied with.

5. At the conclusion of each meeting with the board ofcounty commissioners and the county assessor, or their representatives, theNevada Tax Commission may:

(a) If it finds that all property subject to taxationwithin the county has been assessed at the proper percentage, take no furtheraction.

(b) If it finds that any class of property is assessedat less or more than the proper percentage, and if the board of countycommissioners approves, order a specified percentage increase or decrease inthe assessed valuation of that class on the succeeding tax list and assessmentroll.

(c) If it finds the existence of underassessment oroverassessment wherein the ratio of assessed value to taxable value is lessthan 32 percent or more than 36 percent in any of the following classes:

(1) Improvement values for the reappraisal area;

(2) Land values for the reappraisal area; and

(3) Total property values for each of thefollowing use categories in the reappraisal area:

(I) Vacant;

(II) Single-family residential;

(III) Multi-residential;

(IV) Commercial and industrial; and

(V) Rural,

of thecounty which are required by law to be assessed at 35 percent of their taxablevalue, if in the nonreappraisal area the approved land and improvement factorsare not being correctly applied or new construction is not being added to theassessment roll in a timely manner, or if the board of county commissionersdoes not agree to an increase or decrease in assessed value as provided inparagraph (b), order the board of county commissioners to employ forthwith oneor more qualified appraisers approved by the Department. The payment of thoseappraisers fees is a proper charge against the county notwithstanding that theamount of such fees has not been budgeted in accordance with law. Theappraisers shall determine whether or not the county assessor has assessed allreal and personal property in the county subject to taxation at the rate ofassessment required by law. The appraisers may cooperate with the Department inmaking their determination if so agreed by the appraisers and the Department,and shall cooperate with the Department in preparing a report to the Nevada TaxCommission. The report to the Nevada Tax Commission must be made on or beforeOctober 1 following the date of the order. If the report indicates that anyreal or personal property in the county subject to taxation has not beenassessed at the rate required by law, a copy of the report must be transmittedto the board of county commissioners by the Department before November 1. Theboard of county commissioners shall then order the county assessor to raise orlower the assessment of such property to the rate required by law on thesucceeding tax list and assessment roll.

6. The Nevada Tax Commission may adopt regulationsreasonably necessary to carry out the provisions of this section.

7. Any county assessor who refuses to increase ordecrease the assessment of any property pursuant to an order of the Nevada TaxCommission or the board of county commissioners as provided in this section isguilty of malfeasance in office.

(Added to NRS by 1967, 893; A 1973, 329; 1975, 1661;1979, 81; 1981, 794; 1989, 808; 1991, 699; 1999, 177)

EQUALIZATION

Equalization by County Board of Equalization

NRS 361.334 Definitions. As used in NRS 361.334to 361.435, inclusive:

1. The term property includes a leasehold interest,possessory interest, beneficial interest or beneficial use of a lessee or userof property which is taxable pursuant to NRS361.157 or 361.159.

2. Where the term property is read to mean a taxableleasehold interest, possessory interest, beneficial interest or beneficial useof a lessee or user of property, the term owner used in conjunction therewithmust be interpreted to mean the lessee or user of the property.

(Added to NRS by 1997, 1111; A 2001, 1551)

NRS 361.335 Noticeof completion of assessment roll and of meeting of county board ofequalization. After the assessment roll hasbeen completed pursuant to NRS 361.300,the clerk of the board of county commissioners shall thereupon immediately givenotice thereof and of the time the county board of equalization will meet toequalize assessments. The notice must be given by publication in a newspaper ofthe county, if there is one so published in the county, and by posting at thefront door of the courthouse, and in such additional manner as the board ofcounty commissioners may direct.

[16:344:1953; A 1954, 29](NRS A 1991, 1427)

NRS 361.340 Countyboards of equalization: Membership; additional panels; clerk; compensation;compliance with regulations; meetings; procedural requirements; attendance ofdistrict attorney and assessor.

1. Except as otherwise provided in subsection 2, theboard of equalization of each county consists of:

(a) Five members, only two of whom may be electedpublic officers, in counties having a population of 15,000 or more; and

(b) Three members, only one of whom may be an electedpublic officer, in counties having a population of less than 15,000.

2. The board of county commissioners may by resolutionprovide for an additional panel of like composition to be added to the board ofequalization to serve for a designated fiscal year. The board of countycommissioners may also appoint alternate members to either panel.

3. A district attorney, county treasurer or countyassessor or any of their deputies or employees may not be appointed to thecounty board of equalization.

4. The chairman of the board of county commissionersshall nominate persons to serve on the county board of equalization who aresufficiently experienced in business generally to be able to bring knowledgeand sound judgment to the deliberations of the board or who are elected publicofficers. The nominees must be appointed upon a majority vote of the board ofcounty commissioners. The chairman of the board of county commissioners shalldesignate one of the appointees to serve as chairman of the county board ofequalization.

5. Except as otherwise provided in this subsection,the term of each member is 4 years and any vacancy must be filled by appointmentfor the unexpired term. The term of any elected public officer expires upon theexpiration of the term of his elected office.

6. The county clerk or his designated deputy is theclerk of each panel of the county board of equalization.

7. Any member of the county board of equalization maybe removed by the board of county commissioners if, in its opinion, the memberis guilty of malfeasance in office or neglect of duty.

8. The members of the county board of equalization areentitled to receive per diem allowance and travel expenses as provided forstate officers and employees. The board of county commissioners of any countymay by resolution provide for compensation to members of the board ofequalization in its county who are not elected public officers as it deemsadequate for time actually spent on the work of the board of equalization. Inno event may the rate of compensation established by a board of countycommissioners exceed $125 per day.

9. A majority of the members of the county board ofequalization constitutes a quorum, and a majority of the board determines theaction of the board.

10. A county board of equalization shall comply withany applicable regulation adopted by the Nevada Tax Commission.

11. The county board of equalization of each countyshall hold such number of meetings as may be necessary to care for the businessof equalization presented to it. Every appeal to the county board ofequalization must be filed not later than January 15. Each county board shallcause to be published, in a newspaper of general circulation published in thatcounty, a schedule of dates, times and places of the board meetings at least 5days before the first meeting. The county board of equalization shall concludethe business of equalization on or before the last day of February of each yearexcept as to matters remanded by the State Board of Equalization. The StateBoard of Equalization may establish procedures for the county boards, includingsetting the period for hearing appeals and for setting aside time to allow thecounty board to review and make final determinations. The district attorney orhis deputy shall be present at all meetings of the county board of equalizationto explain the law and the boards authority.

12. The county assessor or his deputy shall attend allmeetings of each panel of the county board of equalization.

[Part 18:344:1953; A 1954, 29] + [21:344:1953](NRS A1957, 85; 1959, 265; 1965, 1248; 1969, 333; 1975, 1663; 1977, 1049; 1979, 1,538; 1981, 795, 1951, 1952; 1983, 5, 1613, 1901; 1989, 1920; 1991, 2107; 1993,92; 1997, 1575; 2001,1984; 2003, 2763;2005, 490, 549)

NRS 361.345 Powerof county board of equalization to change valuation of property; review ofchanges in valuation and estimation of certain property by county assessor;notice of addition to assessed valuation.

1. Except as otherwise provided in subsection 2, thecounty board of equalization may determine the valuation of any propertyassessed by the county assessor, and may change and correct any valuation foundto be incorrect either by adding thereto or by deducting therefrom such sum asis necessary to make it conform to the taxable value of the property assessed,whether that valuation was fixed by the owner or the county assessor. Thecounty board of equalization may not reduce the assessment of the countyassessor unless it is established by a preponderance of the evidence that thevaluation established by the county assessor exceeds the full cash value of theproperty or is inequitable. A change so made is effective only for the fiscalyear for which the assessment was made. The county assessor shall each yearreview all such changes made for the previous fiscal year and maintain orremove each change as circumstances warrant.

2. If a person complaining of the assessment of hisproperty:

(a) Has refused or, without good cause, has neglectedto give the county assessor his list under oath, as required by NRS 361.265; or

(b) Has, without good cause, refused entry to theassessor for the purpose of conducting the physical examination required by NRS 361.260,

the countyassessor shall make a reasonable estimate of the property and assess itaccordingly. No reduction may be made by the county board of equalization fromthe assessment of the county assessor made pursuant to this subsection.

3. If the county board of equalization finds itnecessary to add to the assessed valuation of any property on the assessmentroll, it shall direct the clerk to give notice to the person so interested byregistered or certified letter, or by personal service, naming the day when itwill act on the matter and allowing a reasonable time for the interested personto appear.

[Part 18:344:1953; A 1954, 29](NRS A 1969, 95; 1981,796; 1985, 1435; 1991, 2097; 1997, 1576; 2003, 2764; 2005, 2657)

NRS 361.350 Listof assessments increased by county board of equalization; hearing before StateBoard of Equalization.

1. On the day after the adjournment of the countyboard of equalization the clerk shall prepare a list of the names of thosewhose assessments have been added to by the county board of equalization, andwho did not appear before the county board of equalization, and shall causesuch list to be published one time in a newspaper of the county, if there is anewspaper so published in the county, and to be posted at the front door of thecourthouse.

2. Any person whose name appears thereon and who makesan affidavit to the effect that he did not receive the notice required to begiven by the clerk may appear before the State Board of Equalization and shallbe given a hearing.

[Part 18:344:1953; A 1954, 29](NRS A 1957, 577)

NRS 361.355 Complaintsof overvaluation or excessive valuation by reason of undervaluation ornonassessment of other property.

1. Any person, firm, company, association orcorporation, claiming overvaluation or excessive valuation of its real orsecured personal property in the State, whether assessed by the Nevada TaxCommission or by the county assessor or assessors, by reason of undervaluationfor taxation purposes of the property of any other person, firm, company,association or corporation within any county of the State or by reason of anysuch property not being so assessed, shall appear before the county board ofequalization of the county or counties where the undervalued or nonassessedproperty is located and make complaint concerning it and submit proof thereon.The complaint and proof must show the name of the owner or owners, thelocation, the description, and the taxable value of the property claimed to beundervalued or nonassessed.

2. Any person, firm, company, association orcorporation wishing to protest the valuation of real or personal propertyplaced on the unsecured tax roll which is assessed between May 1 and December15 may appeal the assessment on or before the following January 15, or thefirst business day following January 15 if it falls on a Saturday, Sunday orholiday, to the county board of equalization.

3. The county board of equalization forthwith shallexamine the proof and all data and evidence submitted by the complainant,together with any evidence submitted thereon by the county assessor or anyother person. If the county board of equalization determines that thecomplainant has just cause for making the complaint it shall immediately makesuch increase in valuation of the property complained of as conforms to itstaxable value, or cause the property to be placed on the assessment roll at itstaxable value, as the case may be, and make proper equalization thereof.

4. Except as provided in subsection 5 and NRS 361.403, any such person, firm,company, association or corporation who fails to make a complaint and submitproof to the county board of equalization of each county wherein it is claimedproperty is undervalued or nonassessed as provided in this section, is notentitled to file a complaint with, or offer proof concerning that undervaluedor nonassessed property to, the State Board of Equalization.

5. If the fact that there is such undervalued ornonassessed property in any county has become known to the complainant after thefinal adjournment of the county board of equalization of that county for thatyear, the complainant may file his complaint on or before March 10 with theState Board of Equalization and submit his proof as provided in this section ata session of the State Board of Equalization, upon complainant proving to thesatisfaction of the State Board of Equalization he had no knowledge of theundervalued or nonassessed property before the final adjournment of the countyboard of equalization. If March 10 falls on a Saturday, Sunday or legalholiday, the complaint may be filed on the next business day. The State Boardof Equalization shall proceed in the matter in the same manner as provided inthis section for a county board of equalization in such a case, and cause itsorder thereon to be certified to the county auditor with direction therein tochange the assessment roll accordingly.

[Part 4:177:1917; A 1929, 341; 1939, 279; 1953, 576]+ [19:344:1953](NRS A 1975, 1664; 1977, 1319; 1981, 797; 1983, 684; 1985, 1435;1993, 93; 2003, 2765)

NRS 361.356 Appealto county board of equalization where inequity exists.

1. An owner of property who believes that his propertywas assessed at a higher value than another property whose use is identical andwhose location is comparable may appeal the assessment, on or before January 15of the fiscal year in which the assessment was made, to the county board ofequalization. If January 15 falls on a Saturday, Sunday or legal holiday, theappeal may be filed on the next business day.

2. Before a person may file an appeal pursuant tosubsection 1, the person must complete a form provided by the county assessorto appeal the assessment to the county board of equalization. The countyassessor may, before providing such a form, require the person requesting theform to provide the parcel number or other identification number of theproperty that is the subject of the planned appeal.

3. If the board finds that an inequity exists in theassessment of the value of the land or the value of the improvements, or both,the board may add to or deduct from the value of the land or the value of theimprovements, or both, either of the appellants property or of the property towhich it is compared, to equalize the assessment.

4. In the case of residential property, the appellantshall cite other property within the same subdivision if possible.

(Added to NRS by 1997, 732; A 2001, 1551; 2003, 2765)

NRS 361.357 Appealto county board of equalization where full cash value of property is less thanits taxable value.

1. The owner of any property who believes that thefull cash value of his property is less than the taxable value computed for theproperty in the current assessment year, may, not later than January 15 of thefiscal year in which the assessment was made, appeal to the county board ofequalization. If January 15 falls on a Saturday, Sunday or legal holiday, theappeal may be filed on the next business day.

2. Before a person may file an appeal pursuant tosubsection 1, the person must complete a form provided by the county assessorto appeal the assessment to the county board of equalization. The countyassessor may, before providing such a form, require the person requesting theform to provide the parcel number or other identification number of theproperty that is the subject of the planned appeal.

3. If the county board of equalization finds that thefull cash value of the property on January 1 immediately preceding the fiscalyear for which the taxes are levied is less than the taxable value computed forthe property, the board shall correct the land value or fix a percentage ofobsolescence to be deducted from the otherwise computed taxable value of theimprovements, or both, to make the taxable value of the property correspond as closelyas possible to its full cash value.

4. No appeal under this section may result in anincrease in the taxable value of the property.

(Added to NRS by 1981, 787; A 1983, 1887; 1991, 2098;1993, 94; 1997, 1577; 2001,1551; 2003, 2766;2005, 2658)

NRS 361.360 Appealsto State Board of Equalization.

1. Any taxpayer aggrieved at the action of the countyboard of equalization in equalizing, or failing to equalize, the value of hisproperty, or property of others, or a county assessor, may file an appeal with theState Board of Equalization on or before March 10 and present to the StateBoard of Equalization the matters complained of at one of its sessions. IfMarch 10 falls on a Saturday, Sunday or legal holiday, the appeal may be filedon the next business day.

2. All such appeals must be presented upon the samefacts and evidence as were submitted to the county board of equalization in thefirst instance, unless there is discovered new evidence pertaining to thematter which could not, by due diligence, have been discovered before the finaladjournment of the county board of equalization. The new evidence must besubmitted in writing to the State Board of Equalization and served upon thecounty assessor not less than 7 days before the hearing.

3. Any taxpayer whose real or personal property placedon the unsecured tax roll was assessed after December 15 but before or on thefollowing April 30 may likewise protest to the State Board of Equalization.Every such appeal must be filed on or before May 15. If May 15 falls on aSaturday, Sunday or legal holiday, the appeal may be filed on the next businessday. A meeting must be held before May 31 to hear those protests that in theopinion of the State Board of Equalization may have a substantial effect on taxrevenues. One or more meetings may be held at any time and place in the Statebefore October 1 to hear all other protests.

4. The StateBoard of Equalization may not reduce the assessment of the county assessor if:

(a) The appeal involves an assessment on property whichthe taxpayer has refused or, without good cause, has neglected to include inthe list required of him pursuant to NRS361.265 or has refused or, without good cause, has neglected to provide thelist to the county assessor; or

(b) Thetaxpayer has, without good cause, refused entry to the assessor for the purposeof conducting the physical examination authorized by NRS 361.260.

5. The countyassessor shall each year review any change made in an assessment for theprevious fiscal year and maintain or remove the change as circumstanceswarrant.

6. If the State Board of Equalization determines thatthe record of a case on appeal from the county board of equalization isinadequate because of an act or omission of the county assessor, the districtattorney or the county board of equalization, the State Board of Equalizationmay remand the case to the county board of equalization with directions todevelop an adequate record within 30 days after the remand. The directions mustindicate specifically the inadequacies to be remedied. If the State Board ofEqualization determines that the record returned from the county board ofequalization after remand is still inadequate, the State Board of Equalizationmay hold a hearing anew on the appellants complaint or it may, if necessary,contract with an appropriate person to hear the matter, develop an adequaterecord in the case and submit recommendations to the State Board. The cost ofthe contract and all costs, including attorneys fees, to the State or theappellant necessary to remedy the inadequate record on appeal are a chargeagainst the county.

[Part 20:344:1953](NRS A 1971, 507; 1975, 1665;1981, 798; 1983, 685, 1902; 1985, 894, 1436; 1993, 95; 1997, 1577; 2003, 2766)

NRS 361.362 Appealon behalf of owner of property. Except asotherwise provided in this section, at the time that a person files an appealpursuant to NRS 361.356, 361.357 or 361.360 on behalf of the owner of aproperty, the person shall provide to the county board of equalization or theState Board of Equalization, as appropriate, written authorization from theowner of the property that authorizes the person to file the appeal concerningthe assessment that was made. If the person files the appeal in a timely mannerwithout the written authorization required by this section, he may provide thatwritten authorization within 48 hours after the last day allowed for filing theappeal.

(Added to NRS by 2001, 1540; A 2005, 2658)

NRS 361.365 Recordsof hearings of county board of equalization: Format and contents; transmittalto State Board of Equalization; duties of complainant who requests transcript.

1. Each county board of equalization shall, at theexpense of the county, cause complete minutes and an audio recording ortranscript to be taken at each hearing. In addition to the requirements of NRS 241.035, these minutes must include thetitle of all exhibits, papers, reports and other documentary evidence submittedto the county board of equalization by the complainant. The clerk of the countyboard of equalization shall forward the minutes and audio recordings ortranscripts to the Secretary of the State Board of Equalization.

2. If a transcript of any hearing held before thecounty board of equalization is requested by the complainant, he shall furnishthe reporter, pay for the transcript and deliver a copy of the transcript tothe clerk of the county board of equalization and the Secretary of the StateBoard of Equalization upon filing an appeal.

[Part 20:344:1953](NRS A 1965, 80; 1981, 798; 2005, 1411)

Equalization by State Board of Equalization

NRS 361.375 StateBoard of Equalization: Composition; qualifications; terms; removal;compensation; quorum; adoption of and compliance with regulations; staff.

1. The State Board of Equalization, consisting of fivemembers appointed by the Governor, is hereby created. The Governor shalldesignate one of the members to serve as Chairman of the Board.

2. The Governor shall appoint:

(a) One member who is a certified public accountant ora registered public accountant.

(b) One member who is a property appraiser with aprofessional designation.

(c) One member who is versed in the valuation ofcentrally assessed properties.

(d) Two members who are versed in business generally.

3. Only three of the members may be of the samepolitical party and no more than two may be from the same county.

4. An elected public officer or his deputy, employeeor any person appointed by him to serve in another position must not beappointed to serve as a member of the State Board of Equalization.

5. After the initial terms, members serve terms of 4years, except when appointed to fill unexpired terms. No member may serve morethan two full terms consecutively.

6. Any member of the Board may be removed by theGovernor if, in his opinion, that member is guilty of malfeasance in office orneglect of duty.

7. Each member of the Board is entitled to receive asalary of not more than $80, as fixed by the Board, for each day actuallyemployed on the work of the Board.

8. While engaged in the business of the Board, eachmember and employee of the Board is entitled to receive the per diem allowanceand travel expenses provided for state officers and employees generally.

9. A majority of the members of the Board constitutesa quorum, and a majority of the Board shall determine the action of the Board.The Board may adopt regulations governing the conduct of its business.

10. The Board shall comply with any applicableregulation adopted by the Nevada Tax Commission.

11. The staff of the State Board of Equalization mustbe provided by the Department and the Executive Director is the Secretary ofthe Board.

[Part 6:177:1917; A 1929, 341; 1933, 248; 1939, 279;1943, 81; 1953, 576](NRS A 1969, 887; 1975, 1665; 1977, 1050, 1201; 1981, 65,1980; 1985, 416; 1989, 1713; 2005, 491)

NRS 361.380 Meetingsof State Board of Equalization; notice.

1. Except as otherwise provided in subsection 3,annually, the State Board of Equalization shall convene on the fourth Monday inMarch in Carson City, Nevada, and shall hold such number of meetings as may benecessary to care for the business of equalization presented to it. The StateBoard of Equalization shall conclude the business of equalization on cases thatin its opinion have a substantial effect on tax revenues on or before April 15.Cases having less than a substantial effect on tax revenues may be heard atadditional meetings which may be held at any time and place in the state beforeOctober 1.

2. The publication in the statutes of the foregoingtime, place and purpose of each regular session of the State Board ofEqualization is notice of such sessions, or if it so elects, the State Board ofEqualization may cause published notices of such regular sessions to be made inthe press, or may notify parties in interest by letter or otherwise.

3. The State Board of Equalization may designate someplace other than Carson City, Nevada, for any of the meetings specified in subsection1. If such other place is so designated, notice thereof must be given bypublication of a notice once a week for 2 consecutive weeks in some newspaperof general circulation in the county in which such meeting or meetings are tobe held.

[Part 4:177:1917; A 1929, 341; 1939, 279; 1953, 576]+ [Part 6:177:1917; A 1929, 341; 1933, 248; 1939, 279; 1943, 81; 1953,576](NRS A 1965, 1249; 1969, 95; 1971, 195; 1975, 1666; 1981, 798; 1987, 293;1993, 95)

NRS 361.385 Publicsessions; persons may appear by attorney or file statements.

1. All sessions shall be public and any person isentitled to appear in person or by his agent or attorney. Evidence may besubmitted, except as otherwise provided in this chapter. In lieu of anappearance, the person may file with the State Board of Equalization a writtenstatement containing his claim and any evidence thereon with respect to thevaluation of his property or the property of others.

2. Nothing contained in this section relieves suchclaimant or any board, commission or officer from complying with all therequirements of law relative to the manner and form of appealing from theaction of county boards of equalization, and submitting such proof as may berequired by the State Board of Equalization.

[Part 4:177:1917; A 1929, 341; 1939, 279; 1953,576](NRS A 1975, 1667)

NRS 361.390 Dutiesof county assessor. Each county assessorshall:

1. File with or cause to be filed with the Secretaryof the State Board of Equalization, on or before March 10 of each year, the taxroll, or a true copy thereof, of his county for the current year as correctedby the county board of equalization.

2. Prepare and file with the Department on or beforeJanuary 31, and again on or before March 5 of each year, a segregation reportshowing the assessed values for each taxing entity within the county on a formprescribed by the Department. The assessor shall make any projections requiredfor the current fiscal year. The Department shall make any projections requiredfor the upcoming fiscal year.

3. Prepare and file with the Department on or beforeJuly 31 for the secured roll and on or before May 5 for the unsecured roll, astatistical report showing values for all categories of property on a formprescribed by the Department.

[Part 6:177:1917; A 1929, 341; 1933, 248; 1939, 279;1943, 81; 1953, 576](NRS A 1975, 1667; 1977, 104; 1981, 799; 1991, 1427; 1993,96; 2003, 2767)

NRS 361.395 Equalizationof property values and review of tax rolls by State Board of Equalization;notice of proposed increase in valuation.

1. During the annual session of the State Board ofEqualization beginning on the fourth Monday in March of each year, the StateBoard of Equalization shall:

(a) Equalize property valuations in the State.

(b) Review the tax rolls of the various counties ascorrected by the county boards of equalization thereof and raise or lower,equalizing and establishing the taxable value of the property, for the purposeof the valuations therein established by all the county assessors and countyboards of equalization and the Nevada Tax Commission, of any class or piece ofproperty in whole or in part in any county, including those classes of propertyenumerated in NRS 361.320.

2. If the State Board of Equalization proposes toincrease the valuation of any property on the assessment roll, it shall give 10days notice to interested persons by registered or certified mail or bypersonal service. The notice must state the time when and place where theperson may appear and submit proof concerning the valuation of the property. Aperson waives the notice requirement if he personally appears before the Boardand is notified of the proposed increase in valuation.

[Part 4:177:1917; A 1929, 341; 1939, 279; 1953, 576]+ [Part 6:177:1917; A 1929, 341; 1933, 248; 1939, 279; 1943, 81; 1953,576](NRS A 1977, 605; 1981, 799; 1983, 1196; 1987, 294; 1993, 96)

NRS 361.400 Appealsfrom action of county boards of equalization.

1. The State Board of Equalization shall hear anddetermine all appeals from the action of each county board of equalization, asprovided in NRS 361.360.

2. No such appeals shall be heard and determined bythe State Board of Equalization where overvaluation or excessive valuation ofthe claimants property, or the undervaluation of other property, ornonassessment of other property, was the ground of complaint before the countyboard of equalization, save upon the terms and conditions provided in NRS 361.350 and 361.355.

3. No appeal shall be heard and determined save uponthe evidence and data submitted to the county board of equalization, unless itis proven to the satisfaction of the State Board of Equalization that it wasimpossible in the exercise of due diligence to have discovered or secured suchevidence and data in time to have submitted the same to the county board ofequalization prior to its final adjournment.

[Part 4:177:1917; A 1929, 341; 1939, 279; 1953, 576]+ [Part 6:177:1917; A 1929, 341; 1933, 248; 1939, 279; 1943, 81; 1953, 576]

NRS 361.403 Directappeals to State Board of Equalization from valuations of Nevada TaxCommission.

1. Any person, firm, company, association orcorporation, claiming overvaluation or excessive valuation of its property inthis State; or

2. Any representative of any local government entityor the Department claiming undervaluation, overvaluation or nonassessment ofany property in the State,

solely byreason of the valuation placed thereon by the Nevada Tax Commission pursuant toNRS 361.320 or 361.325, whether or not it is apportionedpursuant to NRS 361.321 or 361.323, is entitled to a hearing beforethe State Board of Equalization to protest any assessment resulting therefrom,without appearing before or requesting relief from the county board ofequalization. If a hearing is held, evidence of the valuation of the propertyin which the value is determined by using appropriate appraisal standards mustbe submitted to the State Board of Equalization.

(Added to NRS by 1959, 73; A 1977, 1320; 1983, 554;1985, 16; 1987, 1341)

NRS 361.405 Certificationof changes in assessed valuation; duties of county auditors and tax receivers;inclusion of net proceeds of minerals in assessed valuation.

1. The Secretary of the State Board of Equalizationforthwith shall certify any change made by the Board in the assessed valuationof any property in whole or in part to the county auditor of the county wherethe property is assessed, and whenever the valuation of any property is raised,the Secretary of the State Board of Equalization shall forward by certifiedmail to the property owner or owners affected, notice of the increasedvaluation.

2. As soon as changes resulting from cases having asubstantial effect on tax revenues have been certified to him by the Secretaryof the State Board of Equalization, the county auditor shall:

(a) Enter all such changes and the value of anyconstruction work in progress and net proceeds of minerals which were certifiedto him by the Department, on the assessment roll before the delivery thereof tothe tax receiver.

(b) Add up the valuations and enter the total valuationof each kind of property and the total valuation of all property on theassessment roll.

(c) Certify the results to the board of countycommissioners and the Department on or before April 15 of each year.

3. The board of county commissioners shall not levy atax on the net proceeds of minerals added to the assessed valuation pursuant toparagraph (a) of subsection 2, but, except as otherwise provided by specificstatute, the net proceeds of minerals must be included in the assessedvaluation of the taxable property of the county and all local governments inthe county for the determination of the rate of tax and all other purposes forwhich assessed valuation is used.

4. As soon as changes resulting from cases having lessthan a substantial effect on tax revenue have been certified to him by theSecretary of the State Board of Equalization, the county tax receiver shalladjust the assessment roll or the tax statement or make a tax refund, asdirected by the State Board of Equalization.

[9:177:1917; A 1933, 128; 1939, 279; 1931 NCL 6550]+ [23:344:1953](NRS A 1967, 894; 1975, 1667; 1981, 799; 1983, 523; 1989, 32)

NRS 361.410 Taxpayernot deprived of remedy or redress; burden of proof upon complainant; ExecutiveDirector and Department prohibited from seeking judicial review of certaindecisions.

1. No taxpayer may be deprived of any remedy orredress in a court of law relating to the payment of taxes, but all suchactions must be for redress from the findings of the State Board ofEqualization, and no action may be instituted upon the act of a county assessoror of a county board of equalization or the Nevada Tax Commission until theState Board of Equalization has denied complainant relief. This subsection mustnot be construed to prevent a proceeding in mandamus to compel the placing ofnonassessed property on the assessment roll.

2. The Nevada Tax Commission or the Department, inthat name and in proper cases, may sue and be sued, and the Attorney Generalshall prosecute and defend all such cases, but the burden of proof is upon thecomplainant to show by clear and satisfactory evidence that any valuationestablished by the Nevada Tax Commission or the Department or equalized by theState Board of Equalization is unjust and inequitable.

3. The Executive Director or any other employeeor representative of the Department shall not seek judicial review of adecision made by the Nevada Tax Commission or the State Board of Equalization,except in those cases where the State Board of Equalization has originaljurisdiction.

[10:177:1917; A 1933, 128; 1939, 279; 1931 NCL 6551](NRS A 1975, 1668; 1997, 2597)

NRS 361.420 Paymentof taxes under protest; action for recovery of taxes; limitation of action.

1. Any property owner whose taxes are in excess of theamount which the owner claims justly to be due may pay each installment of taxesas it becomes due under protest in writing. The protest must be in the form ofa separate, signed statement from the property owner and filed with the taxreceiver at the time of the payment of the installment of taxes.

2. The property owner, having protested the payment oftaxes as provided in subsection 1 and having been denied relief by the StateBoard of Equalization, may commence a suit in any court of competentjurisdiction in the State of Nevada against the State and county in which thetaxes were paid, and, in a proper case, both the Nevada Tax Commission and theDepartment may be joined as a defendant for a recovery of the differencebetween the amount of taxes paid and the amount which the owner claims justlyto be due, and the owner may complain upon any of the grounds contained insubsection 4.

3. Every action commenced under the provisions of thissection must be commenced within 3 months after the date of the payment of thelast installment of taxes, and if not so commenced is forever barred. If thetax complained of is paid in full and under the written protest provided for inthis section, at the time of the payment of the first installment of taxes,suit for the recovery of the difference between the amount paid and the amountclaimed to be justly due must be commenced within 3 months after the date ofthe full payment of the tax or the issuance of the decision of the State Boardof Equalization denying relief, whichever occurs later, and if not so commencedis forever barred.

4. In any suit brought under the provisions of thissection, the person assessed may complain or defend upon any of the followinggrounds:

(a) That the taxes have been paid before the suit;

(b) That the property is exempt from taxation under theprovisions of the revenue or tax laws of the State, specifying in detail theclaim of exemption;

(c) That the person assessed was not the owner and hadno right, title or interest in the property assessed at the time of assessment;

(d) That the property is situate in and has beenassessed in another county, and the taxes thereon paid;

(e) That there was fraud in the assessment or that theassessment is out of proportion to and above the taxable cash value of theproperty assessed;

(f) That the assessment is out of proportion to andabove the valuation fixed by the Nevada Tax Commission for the year in whichthe taxes were levied and the property assessed; or

(g) That the assessment complained of is discriminatoryin that it is not in accordance with a uniform and equal rate of assessment andtaxation, but is at a higher rate of the taxable value of the property soassessed than that at which the other property in the State is assessed.

5. In a suit based upon any one of the groundsmentioned in paragraphs (e), (f) and (g) of subsection 4, the court shallconduct the trial without a jury and confine its review to the record beforethe State Board of Equalization. Where procedural irregularities by the Boardare alleged and are not shown in the record, the court may take evidencerespecting the allegation and, upon the request of either party, shall hearoral argument and receive written briefs on the matter.

6. In all cases mentioned in this section where thecomplaint is based upon any grounds mentioned in subsection 4, the entireassessment must not be declared void but is void only as to the excess invaluation.

7. In any judgment recovered by the taxpayer underthis section, the court may provide for interest thereon not to exceed 6percent per annum from and after the date of payment of the tax complained of.

[Part 11:177:1917; A 1933, 128; 1953, 576](NRS A1975, 1669; 1977, 1051; 1981, 800; 1983, 350; 2001, 1552; 2005, 1072, 2659)

NRS 361.425 Distributionof taxes; payment of judgments pursuant to NRS 361.420; duties of countycommissioners and Governor pertaining to interest.

1. Nothing in NRS361.420 or in any remedy provided in that section prevents the distributionor apportionment of the taxes paid under the provisions of NRS 361.420 into the various funds of theState and county. In the event of judgment in favor of the person bringing thesuit to recover taxes claimed to be paid unjustly pursuant to NRS 361.420, the amount of the judgmentplus the interest thereon, as may be fixed and determined by the court, must bepaid out of the general funds of the State and county by the proper officersthereof as the respective liability of the State and county may appear.

2. In making tax settlements with the State, the taxreceiver shall notify the State Controller of the amount of state taxes paidunder protest, and then an amount equivalent to the amount of taxes paid underprotest plus a reasonable amount of interest thereon, not exceeding 6 percentper annum after the date of the payment to the tax receiver, shall be deemed tobe and hereby is appropriated for the purpose of satisfying any judgmenttherefor recovered against the State in a suit under the provisions of NRS 361.420.

3. When a judgment is secured under the provisions of NRS 361.420 and there is not sufficientmoney in the general fund of the county affected by the judgment to satisfy thejudgment, the board of county commissioners of the county shall immediatelylevy and provide for the collection of a sufficient tax upon all the taxableproperty within the county, exclusive of the property of the person securingthe judgment, to satisfy the judgment and any interest on the judgment as mayhave been fixed and determined by the court.

4. Annually, the boards of county commissioners of therespective counties shall provide in their respective budgets a reasonableamount of money and shall levy a tax to provide for the payment of interestrequired in NRS 361.420 with respect tojudgments which may be secured against the counties.

5. The Governor shall include in the biennial proposedexecutive budget of the State a reasonable amount of money to provide for thepayments of interest required in NRS 361.420with respect to judgments which may be secured against the State. If at thetime a final judgment secured against the State pursuant to NRS 361.420 is presented for satisfactionthere is not sufficient money in the State Treasury set apart for thesatisfaction of the judgment, the State Treasurer shall satisfy the judgmentfrom money then in the General Fund of the State.

[Part 11:177:1917; A 1933, 128; 1953, 576](NRS A1995, 2819; 1997, 2705; 2001, 1553)

NRS 361.430 Burdenof proof on plaintiff in action brought under NRS 361.420. Inevery action brought under the provisions of NRS361.420, the burden of proof shall be upon the plaintiff to show by clearand satisfactory evidence that any valuation established by the Nevada TaxCommission or the county assessor or equalized by the county board ofequalization or the State Board of Equalization is unjust and inequitable.

[Part 11:177:1917; A 1933, 128; 1953, 576](NRS A1975, 1670; 1977, 1052)

NRS 361.435 Consolidationof actions; venue. Any property owner owningproperty of like kind in more than one county in the State and desiring toproceed with a suit under the provisions of NRS361.420 may, where the issues in the cases are substantially the same inall or in some of the counties concerning the assessment of taxes on suchproperty, consolidate any of the suits in one action and bring the action inany court of competent jurisdiction in Carson City, the county of this statewhere the property owner resides or maintains his principal place of businessor a county in which any relevant proceedings were conducted by the Department.

[Part 11:177:1917; A 1933, 128; 1953, 576](NRS A1969, 287; 1977, 1052; 1999,2488)

LEVY OF TAX

NRS 361.445 Basisfor property taxation. The assessment made bythe county assessor and by the Department, as equalized according to law, shallbe the only basis for property taxation by any city, town, school district,road district or other district in that county.

[17:344:1953; A 1954, 29](NRS A 1975, 1670)

NRS 361.450 Liensfor taxes: Attachment; superiority; expiration of lien on mobile ormanufactured home.

1. Except as otherwise provided in subsection 3, everytax levied under the provisions of or authority of this chapter is a perpetuallien against the property assessed until the tax and any penalty charges andinterest which may accrue thereon are paid. Notwithstanding the provisions ofany other specific statute, such a lien and a lien for unpaid assessmentsimposed pursuant to chapter 271 of NRS issuperior to all other liens, claims, encumbrances and titles on the property,including, without limitation, interests secured pursuant to the provisions of chapter 104 of NRS, whether or not the lien wasfiled or perfected first in time.

2. Except as otherwise provided in this subsection andNRS 361.739, the lien attaches on July 1of the year for which the taxes are levied, upon all property then within thecounty. The lien attaches upon all migratory property, as described in NRS 361.505, on the day it is moved intothe county. If real and personal property are assessed against the same owner,a lien attaches upon such real property also for the tax levied upon thepersonal property within the county. A lien for taxes on personal property alsoattaches upon real property assessed against the same owner in any other countyof the State from the date on which a certified copy of any unpaid propertyassessment is filed for record with the county recorder in the county in whichthe real property is situated.

3. All liens for taxes levied under this chapter whichhave already attached to a mobile or manufactured home expire on the date whenthe mobile or manufactured home is sold, except the liens for personal propertytaxes due in the county in which the mobile or manufactured home was situate atthe time of sale, for any part of the 12 months immediately preceding the dateof sale.

4. All special taxes levied for city, town, school, roador other purposes throughout the different counties of this State are a lien onthe property so assessed, and must be assessed and collected by the sameofficer at the same time and in the same manner as the state and county taxesare assessed and collected.

[2:344:1953; A 1955, 399](NRS A 1977, 1000; 1981,801; 1983, 1615; 2001,1553; 2003, 1624,2768; 2005, 1839)

NRS 361.453 Limitationon total ad valorem tax levy; exceptions.

1. Except as otherwise provided in this section and NRS 354.705, 354.723 and 450.760, the total ad valorem tax levy forall public purposes must not exceed $3.64 on each $100 of assessed valuation,or a lesser or greater amount fixed by the State Board of Examiners if theState Board of Examiners is directed by law to fix a lesser or greater amountfor that fiscal year.

2. Any levy imposed by the Legislature for therepayment of bonded indebtedness or the operating expenses of the State ofNevada and any levy imposed by the board of county commissioners pursuant to NRS 387.195 that is in excess of 50 centson each $100 of assessed valuation of taxable property within the county mustnot be included in calculating the limitation set forth in subsection 1 on thetotal ad valorem tax levied within the boundaries of the county, city orunincorporated town, if, in a county whose population is 40,000 or less, or ina city or unincorporated town located within that county:

(a) The combined tax rate certified by the Nevada TaxCommission was at least $3.50 on each $100 of assessed valuation on June 25,1998;

(b) The governing body of that county, city orunincorporated town proposes to its registered voters an additional levy advalorem above the total ad valorem tax levy for all public purposes set forthin subsection 1;

(c) The proposal specifies the amount of money to bederived, the purpose for which it is to be expended and the duration of thelevy; and

(d) The proposal is approved by a majority of thevoters voting on the question at a general election or a special electioncalled for that purpose.

3. The duration of the additional levy ad valoremlevied pursuant to subsection 2 must not exceed 5 years. The governing body ofthe county, city or unincorporated town may discontinue the levy before itexpires and may not thereafter reimpose it in whole or in part withoutfollowing the procedure required for its original imposition set forth insubsection 2.

4. A special election may be held pursuant tosubsection 2 only if the governing body of the county, city or unincorporatedtown determines, by a unanimous vote, that an emergency exists. Thedetermination made by the governing body is conclusive unless it is shown thatthe governing body acted with fraud or a gross abuse of discretion. An actionto challenge the determination made by the governing body must be commencedwithin 15 days after the governing bodys determination is final. As used inthis subsection, emergency means any unexpected occurrence or combination ofoccurrences which requires immediate action by the governing body of thecounty, city or unincorporated town to prevent or mitigate a substantial financialloss to the county, city or unincorporated town or to enable the governing bodyto provide an essential service to the residents of the county, city orunincorporated town.

(Added to NRS by 1979, 1233; A 1987, 2311; 1989, 246;1995, 1898; 1999, 89,2107, 2539; 2001, 146, 1985)

NRS 361.4535 Projectionsof revenue from ad valorem taxes: Duties of county assessors and Department.

1. On or before March 5 of each year, the countyassessor of each county shall provide to the Department, in addition to theinformation provided pursuant to NRS 361.390,such information regarding each parcel or other taxable unit of property in thecounty as the Department determines to be necessary to carry out subsection 2.

2. On or before March 25 of each year, the Departmentshall provide to each local government in this State a projection of therevenue the local government may receive for the upcoming fiscal year from advalorem taxes.

(Added to NRS by 2005, 1744)

NRS 361.454 Determinationby county auditor of effect of tentative budget on each taxpayer; disseminationof information.

1. Upon receipt of the tentative budgets submittedpursuant to NRS 354.596, the countyauditor shall ascertain, separately for each property owner whose propertytaxes are affected by one or more of the tentative budgets, the followinginformation:

(a) The assessed valuation of his property for thecurrent and ensuing fiscal years;

(b) The combined tax rate which applied to his propertyin the current fiscal year and the proposed combined tax rate for the ensuingfiscal year;

(c) The percentage of increase or decrease, if any, ofthe combined tax rate for his property proposed for the ensuing fiscal year ascompared to the combined tax rate for the current fiscal year;

(d) The amount of tax collected on his property in thecurrent fiscal year and the amount of tax to be collected on his property forthe ensuing fiscal year, computed on the basis of the proposed combined taxrate;

(e) The respective amounts of his taxes which will bedisbursed to each local government, for debt service and to any other recipientof the tax revenue, presented so as to show the distribution of the totalamount of the taxes to be collected from him; and

(f) The percentage of increase or decrease, if any, ofeach amount shown pursuant to paragraph (e) as compared to the correspondingamount for the current fiscal year.

2. For the purposes of subsection 1, the countyauditor shall apply the information contained in each tentative budget to theassessment roll to determine the tax rate necessary to produce the revenuerequired for each budget and compute a proposed combined tax rate for eachproperty owner. He shall use the tax rate for the current fiscal year for anytentative budget which was not submitted. For each property owner, he shallmake available upon request the information ascertained for each of paragraphs(a) to (d), inclusive, and paragraph (f) of subsection 1, and for paragraph (e)an itemized list whose total equals the amount for the ensuing year underparagraph (d).

3. The county auditor shall deliver the informationrequired pursuant to this section to the ex officio tax receiver:

(a) On or before April 25 of each year; and

(b) Within 10 days after the receipt of an amendedtentative budget.

(Added to NRS by 1985, 1728; A 1987, 165)

NRS 361.4545 Publicationof informational notices regarding tentative budgets and tax rates.

1. On or before May 5 of each year, the ex officio taxreceivers shall prepare and cause to be published in a newspaper of generalcirculation in their respective counties, a notice which contains at least thefollowing information:

(a) A statement that the notice is not a bill for taxesowed but an informational notice. The notice must state:

(1) That public hearings will be held on thedates listed in the notice to adopt budgets and tax rates for the fiscal yearbeginning on July 1;

(2) That the purpose of the public hearings isto receive opinions from members of the public on the proposed budgets and taxrates before final action is taken thereon; and

(3) The tax rate to be imposed by the county andeach political subdivision within the county for the ensuing fiscal year if thetentative budgets which affect the property in those areas become finalbudgets.

(b) A brief description of the limitation imposed bythe Legislature on the revenue of the local governments.

(c) The dates, times and locations of all of the publichearings on the tentative budgets which affect the taxes on property.

(d) The names and addresses of the county assessor andex officio tax receiver who may be consulted for further information.

(e) A brief statement of how property is assessed andhow the combined tax rate is determined.

(f) A telephone number and Internet website at which aperson may obtain an explanation of each component tax that forms part of thetotal rate of tax levied upon property in the county. The explanation mustidentify:

(1) The statutory authority pursuant to which eachcomponent tax is levied; and

(2) If the component tax was approved by thevoters:

(I) The year in which the tax was firstcollected; and

(II) The year in which the authority tocollect the tax expires, if any.

The noticemust be displayed in the format used for news and must be printed in not lessthan 10-point type on at least one-half of a page of the newspaper.

2. Each ex officio tax receiver shall prepare andcause to be published in a newspaper of general circulation within the county:

(a) A notice, displayed in the format used for news andprinted in not less than 10-point type, disclosing any increase in the propertytaxes as a result of any change in the tentative budget.

(b) A notice,displayed in the format used for advertisements and printed in not less than10-point type on at least one quarter of a page of the newspaper, disclosingany amount in cents on each $100 of assessed valuation by which the highest combinedtax rate for property in the county exceeds $3.64 on each $100 of assessedvaluation.

Thesenotices must be published within 10 days after the receipt of the informationpursuant to NRS 354.596.

(Added to NRS by 1985, 1728; A 1987, 166; 1999, 2108; 2005, 1508, 1745)

NRS 361.4547 NevadaTax Commission to certify combined tax rate to boards of county commissioners;procedure when additional levy of taxes ad valorem approved by voters of schooldistrict causes combined rate to exceed statutory limitation.

1. After the approval of the final budgets for thevarious local governments as defined in NRS354.474 and their submission to the Department, for examination andapproval, the Nevada Tax Commission shall certify to the board of county commissionersof each of the several counties the combined tax rate necessary to produce theamount of revenue required by the approved budgets, and shall certify that combinedrate, to each of the boards of county commissioners.

2. If the voters of a school district approve anadditional levy of taxes ad valorem pursuant to NRS 387.3285 or 387.3287 or the issuance of bonds or otherdebt to be repaid by a levy of taxes ad valorem throughout the district, andthe Department finds for any fiscal year that the additional rate of taxrequired for this purpose, when added to the rates of taxes ad valoremauthorized to be levied in the district by other local governments and theState for that fiscal year would cause the combined rate within the territoryof any other local government to exceed the rate allowed by NRS 361.453, the Department shalldetermine:

(a) The amounts by which the proposed levies for all ofthe other local governments whose rates affect the territory have increasedfrom the previous year; and

(b) The portion of the amount by which the combinedrate would exceed the rate allowed by NRS361.453 that is directly attributable to the additional levy approved bythe voters for the school district.

3. If the Department determines that any portion ofthe amount by which the combined rate would exceed the rate allowed by NRS 361.453 is directly attributable to theadditional levy approved by the voters for the school district, the school districtshall:

(a) Reduce for the fiscal year the amount leviedpursuant to NRS 387.3285 or 387.3287, or both, if the proceeds of thelevy are not already committed for debt service, by the amount determined bythe Department to be directly attributable to the school district;

(b) Transfer to the other local government whose rateoverlaps in that territory an amount of money, determined by the Department tobe directly attributable to the school district, to reduce the combined rate tothe rate allowed; or

(c) Determine and implement a combination of themethods of reduction allowed by paragraphs (a) and (b) that will result in thereduction of the combined rate by the amount determined by the Department to bedirectly attributable to the school district.

4. If a school district determines that it willproceed pursuant to paragraph (b) or (c) of subsection 3, the Department shallcalculate the transfers so as to minimize the total amount transferred, andeach local government to which a transfer is made shall correspondingly reduceits rate and file a revised budget within the time allowed by subsection 6 of NRS 361.455. The amounts transferred mustbe paid in installments, within 30 days after each installment of propertytaxes is due.

(Added to NRS by 1995, 1029; A 1999, 197)

NRS 361.455 Procedurefor reducing combined rate within statutory limitation; revised budgets.

1. Unless individual tax rates are reduced pursuant toNRS 361.4547, immediately upon adoptionof the final budgets, if the combined tax rate exceeds the limit imposed by NRS 361.453, the chairman of the board ofcounty commissioners in each county concerned shall call a meeting of thegoverning boards of each of the local governments within the county for thepurpose of establishing a combined tax rate that conforms to the statutorylimit. The chairman shall convene the meeting no later than June 20 of eachyear.

2. The governing boards of the local governments shallmeet in public session and the county clerk shall keep appropriate records,pursuant to regulations of the Department, of all proceedings. The costs oftaking and preparing the record of the proceedings, including the costs oftranscribing and summarizing tape recordings, must be borne by the county andparticipating incorporated cities in proportion to the final tax rate ascertified by the Department. The chairman of the board of county commissionersor his designee shall preside at the meeting. The governing boards shallexplore areas of mutual concern so as to agree upon a combined tax rate thatdoes not exceed the statutory limit.

3. The governing boards shall determine finaldecisions by a unanimous vote of all entities present and qualified to vote, asdefined in this subsection. No ballot may be cast on behalf of any governingboard unless a majority of the individual board is present. A majority vote ofall members of each governing board is necessary to determine the ballot castfor that entity. All ballots must be cast not later than the day following theday the meeting is convened. The district attorney is the legal adviser forsuch proceedings.

4. The county clerk shall immediately thereafteradvise the Department of the results of the ballots cast and the tax rates setfor local governments concerned. If the ballots for the entities present at themeeting in the county are not unanimous, the county clerk shall transmit allrecords of the proceedings to the Department within 5 days after the meeting.

5. If a unanimous vote is not obtained and thecombined rate in any county together with the established state tax rateexceeds the statutory limit, the Department shall examine the record of thediscussions and the budgets of all local governments concerned. On June 25 or,if June 25 falls on a Saturday or Sunday, on the Monday next following, the NevadaTax Commission shall meet to set the tax rates for the next succeeding year forall local governments so examined. In setting the tax rates for the nextsucceeding year the Nevada Tax Commission shall not reduce that portion of theproposed tax rate of the county school district for the operation and maintenanceof public schools.

6. Any local government affected by a rate adjustment,made in accordance with the provisions of this section, which necessitates abudget revision shall file a copy of its revised budget by July 30 next afterthe approval and certification of the rate by the Nevada Tax Commission.

7. A copy of the certificate of the Nevada TaxCommission sent to the board of county commissioners must be forwarded to thecounty auditor.

[Part 24:344:1953; A 1955, 399](NRS A 1963, 52;1965, 746; 1969, 1084; 1971, 195, 515; 1975, 473, 1670; 1979, 1233, 1375, 1642;1987, 167; 1993, 1359; 1995, 1030; 1999, 2109; 2005, 1746)

NRS 361.457 Establishmentof combined tax rate: Prohibited agreements between local governments. The governing bodies of the local governments within acounty shall not agree upon a combined tax rate that is achieved by a largerlocal government agreeing to transfer money to a smaller local government whoseboundaries are located within the boundaries of the larger local government toenable the smaller local government to lower its tax rate to establish acombined tax rate for the county that complies with the limitation set forth inNRS 361.453.

(Added to NRS by 1999, 945)

NRS 361.460 Levyof tax rate by county commissioners: Resolution. Immediatelyafter the Nevada Tax Commission shall certify the combined tax rate, the boardof county commissioners shall by resolution proceed to levy the tax rate requiredfor the fiscal period beginning the succeeding July 1, designating the numberof cents of each $100 of property levied for each fund.

[Part 24:344:1953; A 1955, 399](NRS A 1971, 197)

NRS 361.463 Reductionof tax levy which exceeds statutory limitation; priority of taxes levied forpayment of bonded indebtedness.

1. In any year in which the total taxes levied by alloverlapping units within the boundaries of the State exceed the limitationimposed by NRS 361.453, and it becomesnecessary for that reason to reduce the levies made by any of those units, thereduction so made must be in taxes levied by those units (including the State)for purposes other than the payment of bonded indebtedness, including interestthereon.

2. The taxes levied for the payment of bondedindebtedness and the interest thereon enjoy a priority over taxes levied byeach such unit (including the State) for all other purposes where reduction isnecessary to comply with the limitation imposed by NRS 361.453.

(Added to NRS by 1979, 1233)

NRS 361.465 Extensionand delivery of tax roll after levy.

1. Immediately upon the levy of the tax rate thecounty clerk shall inform the county auditor of the action of the board ofcounty commissioners. The county auditor shall proceed to extend the tax rollby:

(a) Applying the tax rate levied to the total assessedvaluation;

(b) Ascertaining the total taxes to be collected fromeach property owner; and

(c) Itemizing, separately for each property owner:

(1) The rate of tax applicable to him which islevied for each local government, debt service and any other recipient of thetax revenue so that the distribution of the total rate of tax levied upon hisproperty is shown; and

(2) The total taxes that would have beencollected from the owner if not for the provisions of NRS 361.4722 to 361.4728, inclusive.

2. When the tax roll has been so extended, and notlater than July 10 of each year, the county auditor shall deliver it, with hiscertificate attached, to the ex officio tax receiver of the county.

[25:344:1953](NRS A 1981, 801; 1983, 877; 1987, 168;1993, 97; 2005, 43,1755)

NRS 361.470 Taxreceiver charged with full amount of taxes levied; county auditor to transmitstatement to State Controller. On deliveringthe assessment roll to the ex officio tax receiver, the county auditor shall:

1. Charge the ex officio tax receiver with the fullamount of the taxes levied; and

2. Forthwith transmit by mail to the State Controllera statement showing the assessed valuation of all property in the county andthe amount of taxes levied thereon for state and county purposes.

[26:344:1953]

PARTIAL ABATEMENT OF TAX

NRS 361.471 Definitions. As used in NRS 361.471to 361.4735, inclusive, unless thecontext otherwise requires, the words and terms defined in NRS 361.4711 to 361.4721, inclusive, have the meaningsascribed to them in those sections.

(Added to NRS by 2005, 1739)

NRS 361.4711 Abatementpercentage defined. Abatement percentagemeans, with regard to any property for which the owner thereof is entitled to apartial abatement from taxation pursuant to:

1. NRS 361.4723or 361.4724, 3 percent;

2. Subsection 1 of NRS361.4722, the percentage determined pursuant to paragraph (b) of thatsubsection; or

3. Subsection 2 of NRS361.4722, the percentage determined pursuant to paragraph (b) of thatsubsection.

(Added to NRS by 2005, 1739)

NRS 361.4712 Advalorem taxes levied in a county defined. Advalorem taxes levied in a county means any ad valorem taxes levied by theState or any other taxing entity in a county.

(Added to NRS by 2005, 1739)

NRS 361.4713 Base-yearassessed value defined. Base-year assessedvalue means the amount of the assessed value of the taxable property in aredevelopment area which is used for determining the amount of any distributionof the proceeds of ad valorem taxes to the redevelopment taxing entities inaccordance with paragraph (a) of subsection 1 of NRS 279.676.

(Added to NRS by 2005, 1739)

NRS 361.4714 Base-yearassessed value percentage defined. Base-yearassessed value percentage means the percentage that results from dividing thebase-year assessed value for a redevelopment area by the sum obtained byadding:

1. The base-year assessed value for the redevelopmentarea; and

2. Any incremental assessed value for theredevelopment area for the current year.

(Added to NRS by 2005, 1740)

NRS 361.4715 Combinedoverlapping tax rate defined. Combinedoverlapping tax rate means the total ad valorem tax rate levied on a parcel orother taxable unit of property, excluding any portion thereof which is:

1. Exempt pursuant to NRS 361.4726 or subsection 3 of NRS 361.4727 from each partial abatementfrom taxation provided pursuant to NRS361.4722, 361.4723 and 361.4724; or

2. Approved and levied pursuant to NRS 361.4728 and exempt from each partialabatement from taxation provided pursuant to NRS361.4722, 361.4723 and 361.4724.

(Added to NRS by 2005, 1740)

NRS 361.4716 Incrementalassessed value defined. Incremental assessedvalue means the amount of the assessed value of the taxable property in aredevelopment area which is used for determining the amount of any distributionof the proceeds of ad valorem taxes to the redevelopment agency in accordancewith paragraph (b) of subsection 1 of NRS279.676.

(Added to NRS by 2005, 1740)

NRS 361.4717 Parcel-proportionateshare of the base value defined. Parcel-proportionateshare of the base value means the product of:

1. The assessed value of a parcel or other taxableunit of property for the current year; and

2. The base-year assessed value percentage for thecurrent year for the redevelopment area in which the parcel or other taxableunit of property is located.

(Added to NRS by 2005, 1740)

NRS 361.4718 Redevelopmentagency defined. Redevelopment agency meansa redevelopment agency created pursuant to chapter279 of NRS to which any of the proceeds of the ad valorem taxes levied inthe redevelopment area are distributed in accordance with paragraph (b) ofsubsection 1 of NRS 279.676.

(Added to NRS by 2005, 1740)

NRS 361.4719 Redevelopmentarea defined. Redevelopment area means aredevelopment area created pursuant to chapter 279of NRS regarding which the redevelopment plan contains the provision authorizedby NRS 279.676.

(Added to NRS by 2005, 1740)

NRS 361.472 Redevelopmenttaxing entity defined. Redevelopment taxingentity means a taxing entity to which any of the proceeds of the ad valoremtaxes levied in a redevelopment area are distributed in accordance withparagraph (a) of subsection 1 of NRS 279.676.

(Added to NRS by 2005, 1740)

NRS 361.4721 Taxingentity defined. Taxing entity means theState and any political subdivision or other legal entity in this State whichhas the right to receive money from ad valorem taxes.

(Added to NRS by 2005, 1740)

NRS 361.4722 Partialabatement of taxes levied on property for which assessed valuation has beenestablished or on remainder parcel of real property.

1. Except as otherwise provided in or required tocarry out the provisions of subsection 3 and NRS361.4725 to 361.4728, inclusive,the owner of any parcel or other taxable unit of property, including propertyentered on the central assessment roll, for which an assessed valuation wasseparately established for the immediately preceding fiscal year is entitled toa partial abatement of the ad valorem taxes levied in a county on that propertyeach fiscal year equal to the amount by which the product of the combined rateof all ad valorem taxes levied in that county on the property for that fiscalyear and the amount of the assessed valuation of the property which is taxablein that county for that fiscal year, excluding any increase in the assessedvaluation of the property from the immediately preceding fiscal year as aresult of any improvement to or change in the actual or authorized use of theproperty, exceeds the sum obtained by adding:

(a) The amount of all the ad valorem taxes:

(1) Levied in that county on the property forthe immediately preceding fiscal year; or

(2) Which would have been levied in that countyon the property for the immediately preceding fiscal year if not for anyexemptions from taxation that applied to the property for that prior fiscalyear but do not apply to the property for the current fiscal year,

whichever isgreater; and

(b) A percentage of the amount determined pursuant toparagraph (a) which is equal to:

(1) The lesser of:

(I) The average percentage of change inthe assessed valuation of all the taxable property in the county, as determinedby the Department, over the fiscal year in which the levy is made and the 9immediately preceding fiscal years; or

(II) Eight percent; or

(2) Twice the percentage of increase in theConsumer Price Index for all Urban Consumers, U.S. City Average (All Items) forthe immediately preceding calendar year,

whichever isgreater.

2. Except as otherwise provided in or required tocarry out the provisions of NRS 361.4725to 361.4728, inclusive, the owner ofany remainder parcel of real property for which no assessed valuation wasseparately established for the immediately preceding fiscal year, is entitledto a partial abatement of the ad valorem taxes levied in a county on thatproperty for a fiscal year equal to the amount by which the product of thecombined rate of all ad valorem taxes levied in that county on the property forthat fiscal year and the amount of the assessed valuation of the property whichis taxable in that county for that fiscal year, excluding any amount of that assessedvaluation attributable to any improvement to or change in the actual or authorizeduse of the property that would not have been included in the calculation of theassessed valuation of the property for the immediately preceding fiscal year ifan assessed valuation had been separately established for that property forthat prior fiscal year, exceeds the sum obtained by adding:

(a) The amount of all the ad valorem taxes:

(1) Which would have been levied in that countyon the property for the immediately preceding fiscal year if an assessedvaluation had been separately established for that property for that priorfiscal year based upon all the assumptions, costs, values, calculations andother factors and considerations that would have been used for the valuation ofthat property for that prior fiscal year; or

(2) Which would have been levied in that countyon the property for the immediately preceding fiscal year if an assessedvaluation had been separately established for that property for that priorfiscal year based upon all the assumptions, costs, values, calculations andother factors and considerations that would have been used for the valuation ofthat property for that prior fiscal year, and if not for any exemptions fromtaxation that applied to the property for that prior fiscal year but do notapply to the property for the current fiscal year,

whichever isgreater; and

(b) A percentage of the amount determined pursuant toparagraph (a) which is equal to:

(1) The lesser of:

(I) The average percentage of change inthe assessed valuation of all the taxable property in the county, as determinedby the Department, over the fiscal year in which the levy is made and the 9immediately preceding fiscal years; or

(II) Eight percent; or

(2) Twice the percentage of increase in theConsumer Price Index for all Urban Consumers, U.S. City Average (All Items) forthe immediately preceding calendar year,

whichever isgreater.

3. The provisions of subsection 1 do not apply to anyproperty for which the provisions of subsection 1 of NRS 361.4723 or subsection 1 of NRS 361.4724 provide a greater abatementfrom taxation.

4. Except as otherwise required to carry out theprovisions of NRS 361.473 to 361.4733, inclusive, and any regulationsadopted pursuant thereto, the amount of any reduction in the ad valorem taxeslevied in a county for a fiscal year as a result of the application of theprovisions of subsections 1 and 2 must be deducted from the amount of advalorem taxes each taxing entity would otherwise be entitled to receive forthat fiscal year in the same proportion as the rate of ad valorem taxes leviedin the county on the property by or on behalf of that taxing entity for thatfiscal year bears to the combined rate of all ad valorem taxes levied in thecounty on the property by or on behalf of all taxing entities for that fiscalyear.

5. The Nevada Tax Commission shall adopt suchregulations as it deems appropriate to ensure that this section is carried outin a uniform and equal manner.

6. For the purposes of this section:

(a) Ad valorem taxes levied in a county means any advalorem taxes levied by the State or any other taxing entity in a county.

(b) Remainder parcel of real property means a parcelof real property which remains after the creation of new parcels of realproperty for development from one or more existing parcels of real property, ifthe use of that remaining parcel has not changed from the immediately precedingfiscal year.

(c) Taxing entity means the State and any politicalsubdivision or other legal entity in this State which has the right to receivemoney from ad valorem taxes.

(Added to NRS by 2005, 39; A 2005, 1750)

NRS 361.4723 Partialabatement of taxes levied on certain single-family residences. The Legislature hereby finds and declares that an increasein the tax bill of the owner of a home by more than 3 percent over the tax billof that homeowner for the previous year constitutes a severe economic hardshipwithin the meaning of subsection 10 of Section 1 of Article 10 of the NevadaConstitution. The Legislature therefore directs a partial abatement of taxesfor such homeowners as follows:

1. Except as otherwise provided in or required tocarry out the provisions of subsection 2 and NRS361.4725 to 361.4728, inclusive,the owner of a single-family residence which is the primary residence of theowner is entitled to a partial abatement of the ad valorem taxes levied in acounty on that property each fiscal year equal to the amount by which theproduct of the combined rate of all ad valorem taxes levied in that county onthe property for that fiscal year and the amount of the assessed valuation ofthe property which is taxable in that county for that fiscal year, excludingany increase in the assessed valuation of the property from the immediatelypreceding fiscal year as a result of any improvement to or change in the actualor authorized use of the property, exceeds the sum obtained by adding:

(a) The amount of all the ad valorem taxes:

(1) Levied in that county on the property forthe immediately preceding fiscal year; or

(2) Which would have been levied in that countyon the property for the immediately preceding fiscal year if not for anyexemptions from taxation that applied to the property for that prior fiscalyear but do not apply to the property for the current fiscal year,

whichever isgreater; and

(b) Three percent of the amount determined pursuant toparagraph (a).

2. The provisions of subsection 1 do not apply to anyproperty for which:

(a) No assessed valuation was separately establishedfor the immediately preceding fiscal year; or

(b) The provisions of subsection 1 of NRS 361.4722 provide a greater abatementfrom taxation.

3. Except as otherwise required to carry out theprovisions of NRS 361.473 to 361.4733, inclusive, and any regulationsadopted pursuant thereto, the amount of any reduction in the ad valorem taxeslevied in a county for a fiscal year as a result of the application of theprovisions of subsection 1 must be deducted from the amount of ad valorem taxeseach taxing entity would otherwise be entitled to receive for that fiscal yearin the same proportion as the rate of ad valorem taxes levied in the county onthe property by or on behalf of that taxing entity for that fiscal year bearsto the combined rate of all ad valorem taxes levied in the county on theproperty by or on behalf of all taxing entities for that fiscal year.

4. The Nevada Tax Commission shall adopt suchregulations as it deems appropriate to carry out this section, including,without limitation, regulations providing a methodology for applying thepartial abatement provided pursuant to subsection 1 to a parcel of realproperty of which only a portion qualifies as a single-family residence whichis the primary residence of the owner and the remainder is used in anothermanner.

5. The owner of a single-family residence does notbecome ineligible for the partial abatement provided pursuant to subsection 1as a result of:

(a) The operation of a home business out of a portionof that single-family residence; or

(b) The manner in which title is held by the owner ifthe owner occupies the residence, including, without limitation, if the ownerhas placed the title in a trust for purposes of estate planning.

6. For the purposes of this section:

(a) Ad valorem taxes levied in a county means any advalorem taxes levied by the State or any other taxing entity in a county.

(b) Primary residence of the owner means a residencewhich:

(1) Is designated by the owner as the primaryresidence of the owner in this State, exclusive of any other residence of theowner in this State; and

(2) Is not rented, leased or otherwise madeavailable for exclusive occupancy by any person other than the owner of theresidence and members of the family of the owner of the residence.

(c) Single-family residence means a parcel or otherunit of real property or unit of personal property which is intended ordesigned to be occupied by one family with facilities for living, sleeping,cooking and eating.

(d) Taxing entity means the State and any politicalsubdivision or other legal entity in this State which has the right to receivemoney from ad valorem taxes.

(e) Unit of personal property includes, withoutlimitation, any:

(1) Mobile or manufactured home, whether or notthe owner thereof also owns the real property upon which it is located; or

(2) Taxable unit of a condominium,common-interest community, planned unit development or similar property,

if classifiedas personal property for the purposes of this chapter.

(f) Unit of real property includes, withoutlimitation, any taxable unit of a condominium, common-interest community,planned unit development or similar property, if classified as real propertyfor the purposes of this chapter.

(Added to NRS by 2005, 36; A 2005, 1747)

NRS 361.4724 Partialabatement of taxes levied on certain residential rental dwellings. The Legislature hereby finds and declares that manyNevadans who cannot afford to own their own homes would be adversely affectedby large unanticipated increases in property taxes, as those tax increases arepassed down to renters in the form of rent increases and therefore the benefitsof a charitable exemption pursuant to subsection 8 of Section 1 of Article 10of the Nevada Constitution should be afforded to those Nevadans through anabatement granted to the owners of residential rental dwellings who charge rentthat does not exceed affordable housing standards for low-income housing. TheLegislature therefore directs a partial abatement of taxes for such owners asfollows:

1. Except as otherwise provided in or required tocarry out the provisions of subsection 2 and NRS361.4725 to 361.4728, inclusive, ifthe amount of rent collected from each of the tenants of a residential dwellingdoes not exceed the fair market rent for the county in which the dwelling islocated, as most recently published by the United States Department of Housingand Urban Development, the owner of the dwelling is entitled to a partialabatement of the ad valorem taxes levied in a county on that property for eachfiscal year equal to the amount by which the product of the combined rate ofall ad valorem taxes levied in that county on the property for that fiscal yearand the amount of the assessed valuation of the property which is taxable inthat county for that fiscal year, excluding any increase in the assessedvaluation of the property from the immediately preceding fiscal year as a resultof any improvement to or change in the actual or authorized use of theproperty, exceeds the sum obtained by adding:

(a) The amount of all the ad valorem taxes:

(1) Levied in that county on the property forthe immediately preceding fiscal year; or

(2) Which would have been levied in that countyon the property for the immediately preceding fiscal year if not for anyexemptions from taxation that applied to the property for that prior fiscalyear but do not apply to the property for the current fiscal year,

whichever isgreater; and

(b) Three percent of the amount determined pursuant toparagraph (a).

2. The provisions of subsection 1 do not apply to:

(a) Any hotels, motels or other forms of transientlodging;

(b) Any property for which no assessed valuation wasseparately established for the immediately preceding fiscal year; and

(c) Any property for which the provisions of subsection1 of NRS 361.4722 provide a greaterabatement from taxation.

3. Except as otherwise required to carry out theprovisions of NRS 361.473 to 361.4733, inclusive, and any regulationsadopted pursuant thereto, the amount of any reduction in the ad valorem taxeslevied in a county for a fiscal year as a result of the application of theprovisions of subsection 1 must be deducted from the amount of ad valorem taxeseach taxing entity would otherwise be entitled to receive for that fiscal yearin the same proportion as the rate of ad valorem taxes levied in the county onthe property by or on behalf of that taxing entity for that fiscal year bears tothe combined rate of all ad valorem taxes levied in the county on the propertyby or on behalf of all taxing entities for that fiscal year.

4. The Nevada Tax Commission shall adopt suchregulations as it deems appropriate to carry out this section.

5. For the purposes of this section:

(a) Ad valorem taxes levied in a county means any advalorem taxes levied by the State or any other taxing entity in a county.

(b) Taxing entity means the State and any politicalsubdivision or other legal entity in this State which has the right to receivemoney from ad valorem taxes.

(Added to NRS by 2005, 38; A 2005, 1748)

NRS 361.4725 Exemptionfrom partial abatements following certain fluctuations in taxable value ofproperty.

1. Notwithstanding the provisions of NRS 361.4722, 361.4723 and 361.4724, if the taxable value of anyparcel or other taxable unit of property:

(a) Decreases by 15 percent or more from its taxablevalue on:

(1) July 1, 2003; or

(2) July 1 of the second year immediatelypreceding the lien date for the current year,

whichever islater; and

(b) For any fiscal year beginning on or after July 1,2005, increases by 15 percent or more from its taxable value for theimmediately preceding fiscal year,

the amountof any ad valorem taxes levied in a county which, if not for the provisions of NRS 361.4722, 361.4723 and 361.4724, would otherwise have been collectedfor the property for that fiscal year as a result of that increase in taxablevalue, excluding any amount attributable to any increase in the taxable valueof the property above the taxable value of the property on the most recent datedetermined pursuant to paragraph (a), must be levied on the property andcarried forward each fiscal year, without any penalty or interest, in such amanner that one-third of that amount may be collected during that fiscal yearand each of the succeeding 2 fiscal years.

2. The amount of any taxes which are carried forwardand levied on any property pursuant to this section must be added to the amountof ad valorem taxes each taxing entity would otherwise be entitled to receivefor a fiscal year in the same proportion as the rate of ad valorem taxes leviedin the county on the property by or on behalf of that taxing entity for thatfiscal year bears to the combined rate of all ad valorem taxes levied in thecounty on the property by or on behalf of all taxing entities for that fiscalyear.

3. The Nevada Tax Commission shall adopt suchregulations as it deems appropriate to ensure that this section is carried outin a uniform and equal manner.

4. For the purposes of this section:

(a) Ad valorem taxes levied in a county means any advalorem taxes levied by the State or any other taxing entity in a county.

(b) Taxing entity means the State and any politicalsubdivision or other legal entity in this State which has the right to receivemoney from ad valorem taxes.

(Added to NRS by 2005, 41; A 2005, 1752)

NRS 361.4726 Exemptionfrom partial abatements for certain new taxes and increases in existing taxes.

1. Except as otherwise provided by specific statute,if any legislative act which becomes effective after April 6, 2005, imposes aduty on a taxing entity to levy a new ad valorem tax or to increase the rate ofan existing ad valorem tax, the amount of the new tax or increase in the rateof the existing tax is exempt from each partial abatement from taxationprovided pursuant to NRS 361.4722, 361.4723 and 361.4724.

2. For the purposes of this section, taxing entitydoes not include the State.

(Added to NRS by 2005, 1753)

NRS 361.4727 Increasein rate of tax for payment of obligations secured by proceeds of tax:Prerequisites; effect on partial abatements.

1. A taxing entity may, if otherwise so authorized bylaw, increase the rate of an ad valorem tax imposed by or on behalf of thattaxing entity for the payment of any obligations secured by the proceeds ofthat tax if:

(a) The taxing entity determines that the additionaltax rate is necessary for the taxing entity to satisfy those obligations; and

(b) The additional tax rate is stated separately on thetax bill of each taxpayer, with a separate line that identifies the portion ofthe tax liability resulting from the additional levy.

2. For the purposes of subsection 1, an additional taxrate shall be deemed to be necessary to satisfy the obligations secured by theproceeds of an ad valorem tax if the rate of the ad valorem tax most recentlylevied for the payment of those obligations will not produce sufficientrevenue, after considering the effect of the partial abatements from taxationprovided pursuant to NRS 361.4722, 361.4723 and 361.4724 to satisfy those obligationsduring the next fiscal year.

3. Except as otherwise provided in this subsection,any increase in the rate of an ad valorem tax authorized pursuant to thissection must be included in the calculation of the partial abatements fromtaxation provided pursuant to NRS 361.4722,361.4723 and 361.4724. An increase in the rate of an advalorem tax authorized pursuant to this section is exempt from each partialabatement from taxation provided pursuant to NRS361.4722, 361.4723 and 361.4724 if the obligations for which thatincrease is imposed are issued:

(a) Before July 1, 2005; or

(b) On or after July 1, 2005, and, before the issuanceof the obligations:

(1) The governing body of the taxing entityissuing the obligations makes a finding that no increase in the rate of an advalorem tax is anticipated to be necessary for the payment of the obligationsduring the term thereof; and

(2) The debt management commission of the countyin which the taxing entity is located approves that finding.

4. For the purposes of this section, taxing entitydoes not include the State.

(Added to NRS by 2005, 42; A 2005, 1753)

NRS 361.4728 Levyof tax upon approval of voters at rate that is exempt from partial abatements.

1. In addition or as an alternative to increasing therate of an ad valorem tax pursuant to NRS361.4727, a taxing entity may, if otherwise so authorized by law and uponthe approval of a majority of the registered voters residing within theboundaries of the taxing entity and voting on the question, levy or require thelevy on its behalf of an ad valorem tax at a rate that is exempt from eachpartial abatement from taxation provided pursuant to NRS 361.4722, 361.4723 and 361.4724.

2. The exemption set forth in subsection 1 from thepartial abatements provided in NRS 361.4722,361.4723 and 361.4724 does not apply to any portion ofa rate that was approved by the voters before April 6, 2005.

3. A question that is placed on the ballot pursuant tosubsection 1:

(a) Must clearly indicate that any amount which isapproved by the voters will be outside of the caps on an individuals liabilityfor ad valorem taxes; and

(b) May indicate that no additional taxes or tax levywill result from the approval of the question by the voters only if thatapproval will not result in a reduction of the revenue of any other taxingentity.

4. For the purpose of obtaining the exemption setforth in subsection 1, a question submitted pursuant to NRS 350.020, 354.59817, 387.3285 or 387.3287 may be combined into a singlequestion with a question submitted pursuant to subsection 1. If a questionsubmitted by or on behalf of a taxing entity pursuant to NRS 350.020 is combined into a singlequestion with a question submitted pursuant to subsection 1 and the combinedquestion is approved by a majority of the registered voters voting on thequestion, the amount of the tax which the governing body of that taxing entitydetermines to be needed from year to year to repay the principal of andinterest on the amount of any general obligations approved pursuant to thatquestion is, except as otherwise provided in subsection 2 or unless thequestion provides otherwise, exempt pursuant to subsection 1 from each partialabatement from taxation provided pursuant to NRS361.4722, 361.4723 and 361.4724.

5. For the purposes of this section, taxing entitydoes not include the State.

(Added to NRS by 2005, 42; A 2005, 1754)

NRS 361.473 Allocationof certain portions of reduction in revenue resulting from partial abatementsapplicable to property for which tax rate increases: Generally.

1. On or before August 1 of each fiscal year, the taxreceiver of each county shall determine for each parcel or other taxable unitof property located in that county, other than any property to which subsection2 or NRS 361.4731 applies, for whichthe owner thereof is entitled to a partial abatement of taxes pursuant to NRS 361.4722, 361.4723 or 361.4724, and the combined overlapping taxrate applicable to the property for the current fiscal year exceeds thecombined overlapping tax rate applicable to the property for the immediatelypreceding fiscal year, the amount which equals the lesser of:

(a) The amount of the partial abatement of taxes towhich the owner of the property is entitled pursuant to NRS 361.4722, 361.4723 or 361.4724 for the current fiscal year; or

(b) The product of the assessed value of the propertyfor the current fiscal year and the difference between:

(1) The combined overlapping tax rate applicableto the property for the current fiscal year; and

(2) The combined overlapping tax rate applicableto the property for the immediately preceding fiscal year.

2. On or before August 1 of each fiscal year, theDepartment shall determine for each parcel or other taxable unit of propertywhich is valued pursuant to NRS 361.320or 361.323, other than any property towhich NRS 361.4731 applies, and forwhich the owner thereof is entitled to a partial abatement of taxes pursuant toNRS 361.4722, 361.4723 or 361.4724 and the combined overlapping taxrate applicable to the property for the current fiscal year exceeds thecombined overlapping tax rate applicable to the property for the immediatelypreceding fiscal year, the amount which equals the lesser of:

(a) The amount of the partial abatement of taxes towhich the owner of the property is entitled pursuant to NRS 361.4722, 361.4723 or 361.4724 for the current fiscal year; or

(b) The product of the assessed value of the propertyfor the current fiscal year and the difference between:

(1) The combined overlapping tax rate applicableto the property for the current fiscal year; and

(2) The combined overlapping tax rate applicableto the property for the immediately preceding fiscal year.

3. That portion of the amount of any reduction in thead valorem taxes levied on any parcel or other taxable unit of property towhich subsection 1 or 2 applies for a fiscal year as a result of theapplication of NRS 361.4722, 361.4723 and 361.4724 which is determined pursuant tosubsection 1 or 2 must be deducted from the amount of ad valorem taxes thateach taxing entity which has increased its rate of ad valorem taxes applicableto the property from the rate for the immediately preceding fiscal year, wouldotherwise be entitled to receive for the current fiscal year in the sameproportion as that increase in its ad valorem tax rate bears to the totalincrease in the combined overlapping tax rate applicable to the property forthe current fiscal year.

(Added to NRS by 2005, 1742)

NRS 361.4731 Allocationof certain portions of reduction in revenue resulting from partial abatementsapplicable to property for which tax rate increases: Property in or apportionedto redevelopment area.

1. On or before August 1 of each fiscal year, the taxreceiver of each county in which is located a redevelopment area for whichthere is any incremental assessed value shall determine for each parcel orother taxable unit of property in that redevelopment area, other than anyproperty to which subsection 2 applies, for which the owner thereof is entitledto a partial abatement of taxes pursuant to NRS361.4722, 361.4723 or 361.4724, and the combined overlapping taxrate applicable to the property for the current fiscal year exceeds thecombined overlapping tax rate applicable to the property for the immediatelypreceding fiscal year:

(a) The amount which equals the lesser of:

(1) The amount of the partial abatement of taxesto which the owner of that property is entitled pursuant to NRS 361.4722, 361.4723 or 361.4724 for the current fiscal year; or

(2) The product of the parcel-proportionateshare of the base value for that property for the current fiscal year and thegreater of:

(I) Zero; or

(II) The rate that results when the rateobtained by adding the combined overlapping tax rate for that property for theimmediately preceding fiscal year to a percentage of that rate which is equalto the abatement percentage applicable to the property for the current fiscalyear, is subtracted from the combined overlapping tax rate for that propertyfor the current fiscal year; and

(b) The amount which equals the difference between:

(1) The amount determined pursuant to paragraph(a); and

(2) The amount of the partial abatement of taxesto which the owner of that property is entitled pursuant to NRS 361.4722, 361.4723 or 361.4724 for the current fiscal year.

2. On or before August 1 of each fiscal year, theDepartment shall determine for each parcel or other taxable unit of propertywhich is valued pursuant to NRS 361.320or 361.323 and apportioned to aredevelopment area for which there is any incremental assessed value, and forwhich the owner thereof is entitled to a partial abatement of taxes pursuant toNRS 361.4722, 361.4723 or 361.4724, and the combined overlapping taxrate applicable to the property for the current fiscal year exceeds thecombined overlapping tax rate applicable to the property for the immediatelypreceding fiscal year:

(a) The amount which equals the lesser of:

(1) The amount of the partial abatement of taxesto which the owner of that property is entitled pursuant to NRS 361.4722, 361.4723 or 361.4724 for the current fiscal year; or

(2) The product of the parcel-proportionateshare of the base value for that property for the current fiscal year and thegreater of:

(I) Zero; or

(II) The rate that results when the rateobtained by adding the combined overlapping tax rate for that property for theimmediately preceding fiscal year to a percentage of that rate which is equalto the abatement percentage applicable to the property for the current fiscalyear, is subtracted from the combined overlapping tax rate for that propertyfor the current fiscal year; and

(b) The amount which equals the difference between:

(1) The amount determined pursuant to paragraph(a); and

(2) The amount of the partial abatement of taxesto which the owner of that property is entitled pursuant to NRS 361.4722, 361.4723 or 361.4724 for the current fiscal year.

3. That portion of the amount of any reduction in thead valorem taxes levied on any parcel or other taxable unit of property towhich subsection 1 or 2 applies for a fiscal year as a result of theapplication of NRS 361.4722, 361.4723 or 361.4724 which is determined pursuant to:

(a) Paragraph (a) of subsection 1 or paragraph (a) ofsubsection 2 for each such parcel or other taxable unit of property for whichthe combined overlapping tax rate for the current fiscal year has increasedfrom the combined overlapping tax rate for the immediately preceding fiscalyear by a percentage that exceeds the abatement percentage for that property,must be deducted from the amount of ad valorem taxes that each redevelopmenttaxing entity which has increased its rate of ad valorem taxes applicable tothe property from the rate for the immediately preceding fiscal year, wouldotherwise be entitled to receive for the current fiscal year from the advalorem taxes levied on the base-year assessed value for that property in thesame proportion as that increase in its ad valorem tax rate bears to the totalincrease in the combined overlapping tax rate applicable to the property forthe current fiscal year; and

(b) Paragraph (b) of subsection 1 or paragraph (b) ofsubsection 2 must be deducted from the amount of ad valorem taxes theredevelopment agency and each redevelopment taxing entity would otherwise beentitled to receive pursuant to paragraphs (b), (c) and (d) of subsection 1 of NRS 279.676 for the current fiscal year inthe same proportion as each of those entities would otherwise share in thetotal amount distributed pursuant to those paragraphs.

(Added to NRS by 2005, 1740)

NRS 361.4732 Effectof annexation of real property to taxing entity. Notwithstandingany other provision of NRS 361.471 to 361.4735, inclusive, to the contrary,after a parcel or other taxable unit of real property is annexed to a taxingentity:

1. The amount otherwise required to be determinedpursuant to paragraph (a) of subsection 1 of NRS361.4722, paragraph (a) of subsection 2 of NRS 361.4722, paragraph (a) of subsection1 of NRS 361.4723 or paragraph (a) ofsubsection 1 of NRS 361.4724 withrespect to that property for the first fiscal year in which that taxing entityis entitled to levy or require the levy on its behalf of any ad valorem taxeson the property as a result of that annexation of the property, shall be deemedto be the amount of ad valorem taxes which would have been levied on theproperty for the immediately preceding fiscal year if the annexation hadoccurred 1 year earlier, based upon the tax rates that would have applied tothe property for the immediately preceding fiscal year if the annexation hadoccurred 1 year earlier and without regard to any exemptions from taxation thatapplied to the property for the immediately preceding fiscal year but do notapply to the property for the current fiscal year; and

2. For the purposes of any other calculations requiredpursuant to the provisions of NRS 361.471to 361.4735, inclusive, the combinedoverlapping tax rate applicable to that property for the fiscal yearimmediately preceding the first fiscal year in which that taxing entity isentitled to levy or require the levy on its behalf of any ad valorem taxes onthe property as a result of that annexation of the property, shall be deemed tobe the combined overlapping tax rate that would have applied to the propertyfor that year if the annexation had occurred 1 year earlier.

(Added to NRS by 2005, 1743)

NRS 361.4733 Adoptionof regulations by Committee on Local Government Finance.

1. The Committee on Local Government Finance mayadopt:

(a) Such regulations as it determines to be appropriatefor the administration and interpretation of the provisions of NRS 361.473, 361.4731 and 361.4732; and

(b) Regulations which provide, in a manner that isconsistent with the provisions of NRS361.473, 361.4731 and 361.4732, methodologies for allocatingamong the appropriate taxing entities the amount of any reduction in the advalorem taxes levied on a parcel or other taxable unit of real property as aresult of the application of NRS 361.4722,361.4723 and 361.4724 if the property is included in orexcluded from the boundaries of a redevelopment area, tax increment area ortaxing entity after June 14, 2005.

2. Any regulations adopted by the Committee on LocalGovernment Finance pursuant to this section must be adopted in the manner prescribedfor state agencies in chapter 233B of NRS.

(Added to NRS by 2005, 1743)

NRS 361.4734 Reviewof determination of applicability of partial abatement; appeal of decision uponreview; judicial review.

1. A taxpayer who is aggrieved by a determination ofthe applicability of a partial abatement from taxation pursuant to NRS 361.4722, 361.4723 or 361.4724 may, if the property which is thesubject of that determination:

(a) Is not valued pursuant to NRS 361.320 or 361.323, submit a written petition for thereview of that determination to the tax receiver of the county in which theproperty is located. The tax receiver shall, after consulting with the countyassessor of that county regarding the determination and within 30 days afterreceiving the petition, render a decision on the petition and notify thetaxpayer of that decision.

(b) Is valued pursuant to NRS 361.320 or 361.323, submit a written petition for thereview of that determination to the Department. The Department shall, within 30days after receiving the petition, render a decision on the petition and notifythe taxpayer of that decision.

2. A taxpayer who is aggrieved by a decision rendered bya tax receiver or the Department pursuant to subsection 1 may, within 30 daysafter receiving notice of that decision, appeal the decision to the Nevada TaxCommission.

3. A taxpayer who is aggrieved by a determination ofthe Nevada Tax Commission rendered on an appeal made pursuant to subsection 2is entitled to a judicial review of that determination.

(Added to NRS by 2005, 1744)

NRS 361.4735 Penaltyfor false claim of partial abatement. Anyperson who falsely claims to be entitled to a partial abatement from taxationpursuant to NRS 361.4723 or 361.4724 with the intent to evade thepayment of the amount of ad valorem taxes required by law shall pay a penaltyof three times the amount of the tax deficiency, in addition to the amount ofthe tax due and any other penalty provided by law.

(Added to NRS by 2005, 1745)

COLLECTION OF TAXES

General Provisions

NRS 361.475 Countytreasurers to be tax receivers. The severalcounty treasurers of this state shall be ex officio tax receivers under theprovisions of this chapter for their several counties, and they shall receiveall taxes assessed upon the real property tax roll.

[27:344:1953]

NRS 361.480 Noticeto taxpayers; individual tax bills.

1. Upon receiving the assessment roll from the countyauditor, the ex officio tax receiver shall proceed to receive taxes.

2. He shall give notice at least quarterly bypublication in some newspaper published in his county, and if none is sopublished then by posting notices in three public and conspicuous places in thecounty, specifying:

(a) The dates when taxes are due; and

(b) The penalties for delinquency.

3. He shall mail to each property owner, or to theholder of the mortgage on that property, an individual tax bill which includes:

(a) All of the information supplied to him by thecounty auditor.

(b) A statement explaining how to obtain theinformation set forth in the notices published by the ex officio tax receiverpursuant to NRS 361.4545.

If theholder of a mortgage receives such a bill on behalf of a property owner, heshall forward the bill or a copy thereof to the owner in the next notice ofbilling sent to the owner for the mortgage. Failure to receive an individualtax bill does not excuse the taxpayer from the timely payment of his taxes.

4. If, in lieu of an individual tax bill, an exofficio tax receiver mails an individual tax notice to a property owner, thenotice must include the information required for the individual tax billpursuant to subsection 3.

5. In addition to complying with subsections 3 and 4,an ex officio tax receiver shall:

(a) Provide without charge a copy of an individual taxbill or individual tax notice to the property owner upon request.

(b) Post the information included in an individual taxbill or individual tax notice on a website or other Internet site, if any, thatis operated or administered by or on behalf of the county or the ex officio taxreceiver.

[28:344:1953](NRS A 1959, 114; 1983, 878; 1993,2256; 2005, 1509)

NRS 361.482 Collectionof tax levied by State. The ad valorem tax onproperty levied by the Legislature shall be collected, in one sum or ininstallments as provided by this chapter, during each fiscal year upon:

1. Property assessed during that fiscal year which isnot placed upon the secured roll.

2. Property assessed during the preceding fiscal yearwhich was placed upon the secured roll.

(Added to NRS by 1969, 558; A 1979, 1235)

NRS 361.483 Timefor payment of taxes; penalties; notification of certain provisions regardingwaiver or reduction of penalty.

1. Except as otherwise provided in subsection 6 and NRS 361.736 to 361.7398, inclusive, taxes assessed uponthe real property tax roll and upon mobile or manufactured homes are due on thethird Monday of August.

2. Taxes assessed upon the real property tax roll maybe paid in four approximately equal installments if the taxes assessed on theparcel exceed $100.

3. Except as otherwise provided in this section, taxesassessed upon a mobile or manufactured home may be paid in four installments ifthe taxes assessed exceed $100.

4. If a taxpayer owns at least 25 mobile ormanufactured homes in a county that are leased for commercial purposes, andthose mobile or manufactured homes have not been converted to real propertypursuant to NRS 361.244, taxes assessedupon those homes may be paid in four installments if, not later than July 31,the taxpayer returns to the county assessor the written statement of personalproperty required pursuant to NRS 361.265.

5. Except as otherwise provided in this section and NRS 361.505, taxes assessed upon personalproperty may be paid in four approximately equal installments if:

(a) The total personal property taxes assessed exceed$10,000;

(b) Not later than July 31, the taxpayer returns to thecounty assessor the written statement of personal property required pursuant toNRS 361.265;

(c) The taxpayer files with the county assessor, orcounty treasurer if the county treasurer has been designated to collect taxes,a written request to be billed in quarterly installments and includes with therequest a copy of the written statement of personal property required pursuantto NRS 361.265; and

(d) The personal property assessed is the property of abusiness and the business has paid its personal property taxes without accruingpenalties for the immediately preceding 2 fiscal years in any county in theState.

6. If a person elects to pay in installments, thefirst installment is due on the third Monday of August, the second installmenton the first Monday of October, the third installment on the first Monday ofJanuary, and the fourth installment on the first Monday of March.

7. If any person charged with taxes which are a lienon real property fails to pay:

(a) Any one installment of the taxes on or within 10days following the day the taxes become due, there must be added thereto apenalty of 4 percent.

(b) Any two installments of the taxes, together withaccumulated penalties, on or within 10 days following the day the laterinstallment of taxes becomes due, there must be added thereto a penalty of 5percent of the two installments due.

(c) Any three installments of the taxes, together withaccumulated penalties, on or within 10 days following the day the latestinstallment of taxes becomes due, there must be added thereto a penalty of 6percent of the three installments due.

(d) The full amount of the taxes, together withaccumulated penalties, on or within 10 days following the first Monday ofMarch, there must be added thereto a penalty of 7 percent of the full amount ofthe taxes.

8. Any person charged with taxes which are a lien on amobile or manufactured home who fails to pay the taxes within 10 days after aninstallment payment is due is subject to the following provisions:

(a) A penalty of 10 percent of the taxes due; and

(b) The county assessor may proceed under NRS 361.535.

9. If any property tax postponed pursuant to NRS 361.736 to 361.7398, inclusive, becomes due andpayable and the person charged with that tax fails to make the required paymentwithin 10 days after it becomes due, there must be added thereto a penalty of 7percent of the amount of the tax that is due. If the required payment is notpaid within 30 days after it becomes due, there must be added thereto all penaltiesand interest that would have accrued had the property tax not been postponedpursuant to NRS 361.736 to 361.7398, inclusive.

10. The ex officio tax receiver of a county shallnotify each person in the county who is subject to a penalty pursuant to thissection of the provisions of NRS 360.419and 361.4835.

(Added to NRS by 1959, 114; A 1975, 915; 1977, 1377;1979, 539, 1377, 1378; 1981, 802; 1987, 1660; 1989, 170, 594, 601, 1821; 1991,1428; 1995, 1881; 1997, 1578; 1999, 198; 2001, 7, 1554; 2003, 1624, 2768)

NRS 361.4835 Waiverof all or part of interest and penalty for late payment of taxes.

1. If the county treasurer or the county assessorfinds that a persons failure to make a timely return or payment of tax that isassessed by the county treasurer or county assessor and that is imposedpursuant to chapter 361 of NRS, except NRS 361.320, is the result of circumstancesbeyond his control and occurred despite the exercise of ordinary care andwithout intent, the county treasurer or the county assessor may relieve him ofall or part of any interest or penalty, or both.

2. A person seeking this relief must file a statementsetting forth the facts upon which he bases his claim with the county treasureror the county assessor.

3. The county treasurer or the county assessor shalldisclose, upon the request of any person:

(a) The name of the person; and

(b) The amount of the relief.

4. If the relief sought by the taxpayer is denied, hemay appeal from the denial to the Nevada Tax Commission.

5. The county treasurer or the county assessor maydefer the decision to the Department.

(Added to NRS by 1997, 1568; A 2003, 2769)

NRS 361.484 Abatementof taxes on real or personal property acquired by Federal Government, State orpolitical subdivision.

1. As used in this section, acquired means acquired:

(a) Pursuant toa purchase order or other sales agreement or by condemnation proceedingspursuant to chapter 37 of NRS, if the propertyacquired is personal property.

(b) By purchase and deed or by condemnation proceedingspursuant to chapter 37 of NRS, if the propertyacquired is real property.

2. Taxes levied on real or personal property which isacquired by the Federal Government or the State or any of its politicalsubdivisions must be abated ratably for the portion of the fiscal year in whichthe property is owned by the Federal Government or the State or its politicalsubdivision.

3. For the purposes of abatement, the FederalGovernment or the State or its political subdivision shall be deemed to own:

(a) Personalproperty acquired by purchase commencing on the date of sale indicated on thepurchase order or other sales agreement.

(b) Personalproperty acquired by condemnation from the date of judgment pursuant to NRS 37.160.

(c) Real property acquired by purchase commencing withthe date the deed is recorded.

(d) Real property acquired by condemnation from thedate of judgment pursuant to NRS 37.160or the date of occupancy of the property pursuant to NRS 37.100, whichever occurs earlier.

(Added to NRS by 1963, 643; A 1967, 930; 1977, 239;1989, 1821; 1991, 2098; 2003, 2770)

NRS 361.485 Dutiesof tax receiver when taxes paid; certain overpayments not refunded; certaindeficiencies not collected.

1. Whenever any tax is paid to the ex officio taxreceiver, he shall appropriately record such payment and the date thereof onthe tax roll contiguously with the name of the person or the description of theproperty liable for such taxes, and shall give a receipt for such payment ifrequested by the taxpayer.

2. If the assessment roll is maintained on magneticstorage files in a computer system, the requirement of subsection 1 is met ifthe system is capable of producing, as printed output, the assessment roll withthe dates of payments shown opposite the name of the person or the descriptionof the property liable for such taxes.

3. If the amount of an overpayment of taxes forpersonal property is less than the average cost of collecting property taxes inthis state as determined by the Nevada Tax Commission, the ex officio taxreceiver shall pay the amount of the overpayment into the county treasury, forthe benefit of the general fund of the county, unless the taxpayer who made theoverpayment requests a refund. All interest paid on money deposited in theaccount pursuant to this subsection is the property of the county. All requestsfor refunds under this section must be made within 6 months after the originalpayment.

4. A deficiency in the amount of a payment of taxesfor personal property, other than a payment for a penalty, must be exemptedfrom collection if the amount of the deficiency is less than the average costof collecting property taxes in this state as determined by the Nevada TaxCommission.

[29:344:1953](NRS A 1969, 233; 1975, 395; 2001, 1555)

Property on Unsecured Roll

NRS 361.505 Migratoryproperty: Definition; placement on unsecured tax roll; proration of tax.

1. As used in NRS361.505 to 361.5607, inclusive,migratory property means any movable personal property which the countyassessor expects will not remain in the county for a full fiscal year.

2. Each county assessor, when he assesses themigratory property of any person liable to taxation, shall place it on theunsecured tax roll.

3. The county assessor shall prorate the tax onmigratory property brought into or entering the State or county for the firsttime during the fiscal year by reducing the tax one-twelfth for each full monthwhich has elapsed since the beginning of the fiscal year. Where such propertyis owned by a person who does own real estate in the county of sufficient valuein the county assessors judgment to pay the taxes on both his real andpersonal property, the tax on the personal property for the fiscal year inwhich the property was moved into the State or county, prorated, may becollected all at once or by installments as permitted by NRS 361.483 for property assessed upon thereal property tax roll. The tax on personal property first assessed in May orJune may be added to the tax on that property for the ensuing fiscal year andcollected concurrently with it.

4. The person who pays such taxes is not therebydeprived of his right to have the assessment equalized, and if, uponequalization, the value is reduced, the taxes paid must be refunded to thatperson from the county treasury, upon the order of the county board ofequalization or State Board of Equalization in proportion to the reduction ofthe value made.

[Part 3:81:1897; A 1915, 154; 1929, 327; NCL 6636]+ [59:344:1953](NRS A 1957, 576; 1959, 115; 1963, 1273; 1965, 532, 1249; 1977,1378; 1981, 802; 1983, 1197, 1615)

NRS 361.510 Preparationof blank receipts for payment of taxes on movable personal property.

1. Except as otherwise provided in subsection 2,before June 1 of each year, the tax receiver of each county shall preparesuitable blank receipts that are sequentially numbered to be issued upon the payment,in cash, of taxes on movable personal property.

2. The provisions of this section do not apply in acounty which provides receipts for such payments in cash which are produced bya computer.

[64:344:1953](NRS A 1967, 700; 1985, 895; 2005, 2660)

NRS 361.520 Returnof unused tax receipts and used stubs. Repealed.(See chapter 496, Statutesof Nevada 2005, at page 2680.)

 

NRS 361.525 Penaltiesfor tax receiver giving other than required receipts.If a tax receiver gives any receipt on the payment to him of any tax onmovable personal property other than that provided for in NRS 361.510, he is guilty of a category Dfelony and shall be punished as provided in NRS193.130, and shall be removed from office.

[66:344:1953](NRS A 1967, 559; 1995, 1270; 2005, 2660)

NRS 361.530 Reservationand disposition of commission on personal property tax collected. [Effectivethrough June 30, 2007.]

1. Except as otherwise provided in this section, onall money collected from personal property tax by the several county assessorsand county treasurers, there must be reserved and paid into the countytreasury, for the benefit of the general fund of their respective counties, bythe county assessor or county treasurer, a percentage commission of 8 percenton the gross amount of collections from personal property tax.

2. One-quarter of the commission reserved pursuant tosubsection 1 must be accounted for separately in the account for theacquisition and improvement of technology in the office of the county assessorcreated pursuant to NRS 250.085.

[Part 1:57:1885; BH 2386; C 1241; RL 1581; NCL 2062](NRS A 2005,2660)

NRS 361.530 Reservation and disposition ofcommission on personal property tax collected. [Effective July 1, 2007.] On all money collected from personal property tax by theseveral county assessors and county treasurers, there must be reserved and paidinto the county treasury, for the benefit of the general fund of theirrespective counties, by the county assessor or county treasurer, a percentagecommission of 6 percent on the gross amount of collections from personalproperty tax.

[Part 1:57:1885; BH 2386; C 1241; RL 1581; NCL 2062](NRS A 2005,2660, effective July 1, 2007)

NRS 361.535 Datetaxes become delinquent; penalty for delinquency; collection of taxes and costsby seizure and sale of personal property or alternative methods; deposit andrefund of excess proceeds from sale of certain property.

1. If the person, company or corporation so assessedneglects or refuses to pay the taxes within 30 days after demand, the taxesbecome delinquent. If the person, company or corporation so assessed neglectsor refuses to pay the taxes within 10 days after the taxes become delinquent, apenalty of 10 percent must be added. If the tax and penalty are not paid ondemand, the county assessor or his deputy may seize, seal or lock enough of thepersonal property of the person, company or corporation so neglecting orrefusing to pay to satisfy the taxes and costs. The county assessor may usealternative methods of collection, including, without limitation, the assistanceof the district attorney.

2. The county assessor shall:

(a) Post a noticeof the seizure, with a description of the property, in a public area of thecounty courthouse or the county office building in which the assessors officeis located, and within the immediate vicinity of the property being seized; and

(b) At the expiration of 5 days, proceed to sell atpublic auction, at the time and place mentioned in the notice, to the highestbidder, for lawful money of the United States, a sufficient quantity of theproperty to pay the taxes and expenses incurred. For this service, the countyassessor must be allowed from the delinquent person a fee of $3. The countyassessor is not required to sell the property if the highest bid received isless than the lowest acceptable bid indicated in the notice.

3. If the personal property seized by the countyassessor or his deputy consists of a mobile or manufactured home, an aircraft,or the personal property of a business, the county assessor shall publish anotice of the seizure once during each of 2 successive weeks in a newspaper ofgeneral circulation in the county. If the legal owner of the property issomeone other than the registered owner and the name and address of the legalowner can be ascertained from public records, the county assessor shall, beforepublication, send a notice of the seizure by registered or certified mail tothe legal owner. The cost of the publication and notice must be charged to thedelinquent taxpayer. The notice must state:

(a) The name of the owner, if known.

(b) The description of the property seized, includingthe location, the make, model and dimensions and the serial number, body numberor other identifying number.

(c) The fact that the property has been seized and thereason for seizure.

(d) The lowest acceptable bid for the sale of theproperty, which is the total amount of the taxes due on the property and thepenalties and costs as provided by law.

(e) The time and place at which the property is to besold.

After theexpiration of 5 days from the date of the second publication of the notice, theproperty must be sold at public auction in the manner provided in subsection 2for the sale of other personal property by the county assessor.

4. Upon payment of the purchase money, the countyassessor shall deliver to the purchaser of the property sold, with acertificate of the sale, a statement of the amount of taxes or assessment andthe expenses thereon for which the property was sold, whereupon the title ofthe property so sold vests absolutely in the purchaser.

5. After a mobile or manufactured home, an aircraft,or the personal property of a business is sold and the county assessor has paidall the taxes and costs on the property, the county assessor shall deposit intothe general fund of the county the first $300 of the excess proceeds from thesale. The county assessor shall deposit any remaining amount of the excessproceeds from the sale into an interest-bearing account maintained for thepurpose of holding excess proceeds separate from other money of the county. Ifno claim is made for the money within 6 months after the sale of the propertyfor which the claim is made, the county assessor shall pay the money into thegeneral fund of the county. All interest paid on money deposited in the accountpursuant to this subsection is the property of the county.

6. If the former owner of a mobile or manufacturedhome, aircraft, or personal property of a business that was sold pursuant tothis section makes a claim in writing for the balance of the proceeds of thesale within 6 months after the completion of the sale, the county assessorshall pay the balance of the proceeds of the sale or the proper portion of thebalance over to the former owner if the county assessor is satisfied that theformer owner is entitled to it.

[Part 60:344:1953; A 1954, 29](NRS A 1960, 343;1969, 95; 1981, 803; 1985, 1986; 1991, 474; 1997, 1579; 2001, 1555, 2599; 2003, 180, 2770; 2005, 2660)

NRS 361.545 Monthlyreturns of county assessor to county auditor and county treasurer. On or before the 5th day of each month, the countyassessor shall:

1. Return to the county auditor a list, under oath, ofall collections made under the provisions of NRS361.505 and 361.535, and shall, atthe same time, return all the original schedules of assessment of such propertymade the previous month. After comparing the schedules with the sworn list ofcollections, the county auditor shall file them in his office, and shall enterupon the assessment roll of his county for that year, when it comes into hishands, and mark the word Paid opposite the name of each person whose taxesare so paid.

2. Except as otherwise provided in NRS 361.535, pay over to the county treasurerall money collected under the provisions of NRS361.505 and 361.535, takingduplicate receipts from the county treasurer for the amount so paid. The countyassessor shall file one of the receipts with the county auditor.

[62:344:1953; A 1954, 29](NRS A 1983, 846; 2001, 1557)

NRS 361.550 Penaltyfor county assessors neglect or refusal; duties of county auditor and districtattorney.

1. Should the county assessor neglect or refuse tomake the monthly statements of his collections of movable personal property taxas required by law, or neglect or refuse to file the original schedules of hisassessments of such property, he shall be guilty of a misdemeanor, and shall beremoved from office.

2. In case of such neglect and refusal, the countyauditor shall inform the district attorney immediately of such facts, and thedistrict attorney shall commence proceedings against the county assessor underthis section.

[63:344:1953](NRS A 1967, 560)

NRS 361.555 Actionsagainst county auditor for losses sustained by State and county throughdefalcation of county assessor.

1. The county auditor shall be liable on his officialbond for double the amount of the loss that the State and county may sustainthrough the defalcation of the county assessor, or otherwise, in cases where hehas not notified the district attorney of the neglect or refusal of the countyassessor to make his monthly statement, under oath, of collection of the tax onmovable personal property as required by law.

2. The State Controller shall have direction andcontrol of all suits brought against the county auditor under this section. Acopy of the statement of amount lost by the State and county, made out andcertified by the State Controller, shall be sufficient evidence to support anaction in any court of competent jurisdiction for the amount of such losswithout proof of the signature or official character of the State Controller,subject, however, to the right of the defendant to plead and give in evidence,as in other actions, all such matters as shall be legal and proper for hisdefense or discharge.

3. One-half of all moneys recovered under such suitagainst the county auditor shall go into the General Fund of the State andone-half shall go into the general fund of the county.

[67:344:1953](NRS A 1969, 148)

NRS 361.560 Actionto recover personal property tax.

1. In addition to any other remedies provided by lawfor the collection of delinquent taxes, the district attorney of the propercounty may bring a civil action in a court of competent jurisdiction thereinfor the recovery of the personal property tax.

2. In cases where personal property taxes, assessed tothe same owner of migratory property and upon such property, it being used andoperated in more than one county of this state, are due and unpaid therein forthe then current fiscal year or for not exceeding 4 years prior thereto, thedistrict attorneys of each of such counties or the Attorney General mayconsolidate all civil actions brought against the owner for the recovery of allor any portion of the delinquent taxes in one civil action brought in a courtof competent jurisdiction in Carson City, State of Nevada. Any judgmentrecovered, when satisfied, must be paid to each county involved and to theState, as their several interests may appear.

3. Where a nonresident of the State, owner ofmigratory property, is defendant in any such action and judgment is recoveredagainst such owner, such judgment becomes a lien on any property of such ownerthen or thereafter found within the State.

4. Any court in which the civil action provided inthis section is brought has jurisdiction to try and determine such action,whether or not property of the defendant can be found within the State at thetime of the commencement of the action or thereafter.

[61:344:1953](NRS A 1969, 287; 1983, 846)

NRS 361.5605 Countycommissioners may designate county treasurer to collect personal propertytaxes. The board of county commissioners ofany county may by ordinance designate the county treasurer to collect taxes onpersonal property in the county otherwise collectible by the county assessor,and the county treasurer by virtue of that ordinance has the same rights,powers, duties and liabilities as a county assessor under this chapter for thecollection of those taxes on personal property.

(Added to NRS by 1981, 578)

NRS 361.5607 Designationof taxes on personal property as uncollectible.

1. The tax receiver may petition the board of countycommissioners to designate as uncollectible those taxes on personal property:

(a) Which have been delinquent for 3 years or more;

(b) Whose amount, including penalties and costs, is $25or less; and

(c) For whose collection all appropriate procedureshave been followed and have proved unsuccessful.

The boardmay grant or deny the petition with respect to any or all of those taxes.

2. No future liability attaches to the county assessoror the county treasurer for any taxes designated as uncollectible by the boardof county commissioners under this section.

(Added to NRS by 1983, 845; A 2005, 2662)

Mobile and Manufactured Homes; Recreational Vehicles

NRS 361.561 Applicabilityto certain vehicles.

1. A dwelling unit identified as chassis-mountcamper, mini motor home, motor home, recreational park trailer, traveltrailer, utility trailer and van conversion, in chapter 482 of NRS and any other vehicle requiredto be registered with the Department of Motor Vehicles are subject to thepersonal property tax unless registered and taxed pursuant to chapter 371 of NRS. Such unregistered units andvehicles must be taxed in the manner provided in NRS 361.561 to 361.5644, inclusive.

2. As used in this section, dwelling unit means avehicle that is primarily used as living quarters, but has not been convertedto real property pursuant to NRS 361.244,and is located in a manufactured home park, as defined in NRS 118B.017, or on other land within thecounty, but not in a recreational vehicle park, as defined in NRS 108.2678, that is licensed for parkingvehicles for a duration of less than 9 months per year.

(Part added to NRS by 1965, 530; part added 1969,1164; A 1973, 231; 1975, 1086; 1977, 1000; 1985, 1987; 1989, 171; 2001, 1727, 2600; 2003, 2772)

NRS 361.562 Reportto county assessor of purchase, repossession or entry into State of mobile ormanufactured home; manner of assessment.

1. Each purchaser or repossessor of a mobile ormanufactured home and each person who brings a mobile or manufactured home intothe State shall report that mobile or manufactured home to the county assessorwithin 30 days after the date of its purchase, repossession or entry into theState.

2. If the county assessor determines that the mobileor manufactured home is:

(a) Migratory property, he shall assess it pursuant to NRS 361.505.

(b) Nonmigratory property, he shall assess it pursuantto NRS 361.260.

(Added to NRS by 1965, 530; A 1969, 1165; 1971, 176;1973, 232; 1975, 332, 1087; 1977, 1001, 1378; 1981, 804; 1983, 499; 1989, 171;1991, 2098; 1997, 1579)

NRS 361.5625 Filingrequirements for owners of at least 25 mobile or manufactured homes leasedwithin county for commercial purposes and not converted to real property. A person who owns at least 25 mobile or manufactured homesthat are leased within a county for commercial purposes and have not beenconverted to real property pursuant to NRS 361.244shall file:

1. A written statement required by NRS 361.265 that includes an inventory ofsuch homes; and

2. With the county assessor of the county in which thehomes are situated a report of any new or used mobile or manufactured homesbrought into the county as required by NRS361.562.

(Added to NRS by 2003, 2749)

NRS 361.5641 Allowablecredit for tax paid on another mobile or manufactured home sold or exchanged orpaid to state of previous residence. If anyperson:

1. Who has purchased a mobile or manufactured home onwhich he is required to pay a personal property tax under the provisions of NRS 361.562, establishes to thesatisfaction of the county assessor that he has paid the personal property taxfor the current fiscal year on another mobile or manufactured home which he hassold or exchanged, the county assessor shall allow as a credit 1/12 of the taxpreviously paid multiplied by the number of full months remaining in thecurrent fiscal year after the sale or exchange of the mobile or manufacturedhome on which the tax was paid.

2. Has paid a personal property tax on a mobile ormanufactured home to the state of his previous residence, the county assessorshall allow a 1/12 reduction in the tax for the current fiscal year for eachcalendar month that the person has paid such a tax in the other state.

(Added to NRS by 1965, 531; A 1969, 1165; 1973, 232;1975, 332; 1981, 73; 1989, 172; 1991, 2099; 1997, 1580)

NRS 361.5643 Issuanceof sticker upon payment of tax. Uponcompliance by the purchaser or repossessor of a mobile or manufactured homewith the provisions of NRS 361.562 orupon payment of the tax the county assessor may issue a sticker which must beof a design and affixed in such manner as is prescribed by the Department.

(Added to NRS by 1965, 531; A 1966, 23; 1969, 1165;1971, 199; 1973, 232, 374; 1975, 333, 1087, 1671; 1977, 1378; 1983, 499; 1985,895; 1989, 172; 1991, 2099; 1993, 97; 1997, 1580)

NRS 361.5644 Penaltyfor noncompliance; seizure and sale of mobile or manufactured home.

1. If the purchaser, repossessor or other owner of amobile or manufactured home fails to comply with the provisions of subsection 1of NRS 361.562 within the required time,the county assessor shall collect a penalty, which must be added to the tax andcollected therewith in the amount of 10 percent of the tax due.

2. If any person required to pay a personal propertytax under the provisions of NRS 361.562neglects or refuses to pay the tax on demand of the county assessor, the countyassessor or his deputy shall seize the mobile or manufactured home upon whichthe taxes are due and proceed in accordance with the provisions of NRS 361.535.

3. The tax is due and the tax and any penalty must becomputed for each fiscal year from the date of purchase within or importationinto this state.

(Added to NRS by 1965, 531; A 1966, 24; 1969, 1166;1973, 233; 1975, 1088; 1977, 1002; 1983; 500; 1989, 173; 1991, 2099; 1993, 97;1997, 1580; 1999,2774)

Delinquencies, Trustees Certificates, Redemption and Sale

NRS 361.5648 Noticeof delinquent taxes by mail: Persons to receive notice; contents; issuance ofaffidavit by tax receiver; second notice; costs.

1. Within 30 days after the first Monday in March ofeach year, with respect to each property on which the tax is delinquent, thetax receiver of the county shall mail notice of the delinquency by first-classmail to:

(a) The owner or owners of the property;

(b) The person or persons listed as the taxpayer ortaxpayers on the tax rolls, at their last known addresses, if the names andaddresses are known; and

(c) Each holder of a recorded security interest if theholder has made a request in writing to the tax receiver for the notice, whichidentifies the secured property by the parcel number assigned to it inaccordance with the provisions of NRS361.189.

2. The notice of delinquency must state:

(a) The name of the owner of the property, if known.

(b) The description of the property on which the taxesare a lien.

(c) The amount of the taxes due on the property and thepenalties and costs as provided by law.

(d) That if the amount is not paid by the taxpayer orhis successor in interest:

(1) The tax receiver will, at 5 p.m. on thefirst Monday in June of the current year, issue to the county treasurer, astrustee for the State and county, a certificate authorizing him to hold theproperty, subject to redemption within 2 years after the date of the issuanceof the certificate, by payment of the taxes and accruing taxes, penalties andcosts, together with interest on the taxes at the rate of 10 percent per annumfrom the date due until paid as provided by law, except as otherwise providedin NRS 360.232 and 360.320, and that redemption may be made inaccordance with the provisions of chapter 21of NRS in regard to real property sold under execution.

(2) A tax lien may be sold against the parcelpursuant to the provisions of NRS 361.731to 361.733, inclusive.

3. Within 30 days after mailing the original notice ofdelinquency, the tax receiver shall issue his personal affidavit to the boardof county commissioners affirming that due notice has been mailed with respectto each parcel. The affidavit must recite the number of letters mailed, thenumber of letters returned and the number of letters finally determined to beundeliverable. Until the period of redemption has expired, the tax receivershall maintain detailed records which contain such information as theDepartment may prescribe in support of his affidavit.

4. A second copy of the notice of delinquency must besent by certified mail, not less than 60 days before the expiration of theperiod of redemption as stated in the notice.

5. The cost of each mailing must be charged to thedelinquent taxpayer.

(Added to NRS by 1995, 829; A 1999, 2489; 2005, 512)

NRS 361.565 Noticeof delinquent taxes by publication: Manner; costs; posting; contents.

1. Except as otherwise provided in subsection 3, ifthe tax remains delinquent 30 days after the first Monday in April of eachyear, the tax receiver of the county shall cause notice of the delinquency tobe published at least once in the newspaper which publishes the list oftaxpayers pursuant to NRS 361.300. Ifthere is no newspaper in the county, the notice must be posted in at least fiveconspicuous places within the county.

2. The cost of publication in each case must becharged to the delinquent taxpayer, and is not a charge against the State orcounty. The publication must be made at not more than legal rates.

3. If the delinquent property consists of unimprovedreal estate assessed at a sum not exceeding $25, the notice must be given byposting a copy of the notice in three conspicuous places within the countywithout publishing the notice in a newspaper.

4. The notice must contain the information requiredfor a notice mailed pursuant to NRS361.5648.

[34:344:1953](NRS A 1957, 354; 1969, 1012, 1235;1971, 215, 1090; 1975, 1672; 1979, 1066; 1983, 94, 1616; 1995, 830)

NRS 361.570 Trusteescertificate: Issuance to county treasurer; effect; contents; recordation;annual assessment of property held in trust.

1. Pursuant to the notice given as provided in NRS 361.5648 and 361.565 and at the time stated in thenotice, the tax receiver shall make out a certificate that describes eachproperty on which delinquent taxes have not been paid. The certificateauthorizes the county treasurer, as trustee for the State and county, to holdeach property described in the certificate for the period of 2 years after thefirst Monday in June of the year the certificate is dated, unless soonerredeemed.

2. The certificate must specify:

(a) The amount of delinquency on each property,including the amount and year of assessment;

(b) The taxes, and the penalties and costs addedthereto, on each property, and that, except as otherwise provided in NRS 360.232 and 360.320, interest on the taxes will beadded at the rate of 10 percent per annum from the date due until paid; and

(c) The name of the owner or taxpayer of each property,if known.

3. The certificate must state:

(a) And it is hereby provided:

(1)That each property described in the certificate may be redeemed within 2 yearsafter the date of the certificate; and

(2)That the title to each property not redeemed vests in the county for thebenefit of the State and county.

(b) That a tax lien may be sold against the parcelpursuant to the provisions of NRS 361.731to 361.733, inclusive.

4. Until the expiration of the period of redemption,each property held pursuant to the certificate must be assessed annually to thecounty treasurer as trustee, and before the owner or his successor redeems theproperty, he shall also pay the county treasurer holding the certificate anyadditional taxes assessed and accrued against the property after the date ofthe certificate, together with interest on the taxes at the rate of 10 percent perannum from the date due until paid, unless otherwise provided in NRS 360.232 and 360.320.

5. A county treasurer shall take a certificate issuedto him pursuant to this section. The county treasurer may cause the certificateto be recorded in the office of the county recorder against each propertydescribed in the certificate to provide constructive notice of the amount of delinquenttaxes on each property respectively. The certificate reflects the amount ofdelinquent taxes due on the properties described in the certificate on the dateon which the certificate was recorded, and the certificate need not be amendedsubsequently to indicate the repayment of any of those delinquent taxes. Therecording of the certificate does not affect the statutory lien for taxesprovided in NRS 361.450.

[35:344:1953] + [Part 50:344:1953](NRS A 1979, 1067;1995, 831; 1999, 199,2489, 2503; 2005, 513)

NRS 361.575 Propertyheld in trust by county treasurer: Annual assessment; payment of taxes on saleor rental.

1. During the time a county treasurer holds acertificate for any property under the provisions of this chapter and until theexpiration of the period of redemption specified in the certificate withrespect to the property, the property must be assessed annually to the countytreasurer, and his successors in office, in the same manner as the taxableproperty of private persons is assessed, except that the assessment mustexpress that it is made against the county treasurer as a trustee. Noproceedings may be taken to enforce the collection of the taxes against thetrustee.

2. If the property is sold or rented for sufficientmoney to pay the taxes and costs legally chargeable against the property, thetrustee shall pay the taxes and costs in full.

[52:344:1953](NRS A 1999, 199)

NRS 361.577 Costsof abating nuisance chargeable against property held by county treasurer. The necessary costs to the county to abate a nuisance onproperty held in trust by the county treasurer for delinquent taxes are legallychargeable against the property.

(Added to NRS by 1977, 453)

NRS 361.580 Accountingby tax receiver to county auditor following period for redemption.

1. No later than July 31 of each year following theredemption period as set forth in NRS361.570, the ex officio tax receiver shall attend at the office of thecounty auditor with the assessment roll and shall render for the period endingon June 30 of that year an account under oath to the county auditor as to theamount of the taxes paid on the roll, the amount of taxes stricken by the boardof county commissioners and the amount of taxes delinquent on the roll.

2. The county auditor shall audit the account and makea final settlement with the ex officio tax receiver of all taxes chargedagainst him on account of the assessment roll.

[36:344:1953](NRS A 1995, 831; 2001, 602)

NRS 361.585 Executionand delivery of deeds to county treasurer as trustee after period ofredemption; reconveyance of property; requirements for certain agreementsconcerning property.

1. When the time allowed by law for the redemption ofa property described in a certificate has expired, and no redemption has beenmade, the tax receiver who issued the certificate, or his successor in office,shall execute and deliver to the county treasurer a deed of the property intrust for the use and benefit of the State and county and any officers havingfees due them.

2. The county treasurer and his successors in office,upon obtaining a deed of any property in trust under the provisions of thischapter, shall hold that property in trust until it is sold or otherwisedisposed of pursuant to the provisions of this chapter.

3. Notwithstanding the provisions of NRS 361.595 or 361.603, at any time during the 90-dayperiod specified in NRS 361.603, orbefore the public notice of sale by a county treasurer, pursuant to NRS 361.595, of any property held in trustby him by virtue of any deed made pursuant to the provisions of this chapter,any person specified in subsection 4 is entitled to have the propertyreconveyed upon payment to the county treasurer of an amount equal to the taxesaccrued, together with any costs, penalties and interest legally chargeableagainst the property. A reconveyance may not be made after expiration of the 90-dayperiod specified in NRS 361.603 or aftercommencement of posting or publication of public notice pursuant to NRS 361.595.

4. Property may be reconveyed pursuant to subsection 3to one or more of the persons specified in the following categories, or to oneor more persons within a particular category, as their interests may appear ofrecord:

(a) The owner.

(b) The beneficiary under a deed of trust.

(c) The mortgagee under a mortgage.

(d) The person to whom the property was assessed.

(e) The person holding a contract to purchase theproperty before its conveyance to the county treasurer.

(f) The successor in interest of any person specifiedin this subsection.

5. Any agreement to locate, deliver, recover or assistin the recovery of any property held in trust by a county treasurer by virtueof any deed made pursuant to the provisions of this chapter:

(a) Must:

(1) Be in writing.

(2) Be signed by one or more of the personsidentified in subsection 4.

(3) Include a description of the property.

(4) Include the value of the property.

(b) Must not impose a fee that is more than 10 percentof the total value of the property.

6. The provisions of this section apply to land heldin trust by a county treasurer on or after April 17, 1971.

[Part 50:344:1953](NRS A 1957, 637; 1969, 260; 1971,639; 1973, 1087; 1979, 465; 1999, 200; 2005, 1346)

NRS 361.590 Contents,recordation and effect of deeds to county treasurer as trustee after period ofredemption; presumption of legality of proceedings.

1. If a property described in a certificate is notredeemed within the time allowed by law for its redemption, the tax receiver orhis successor in office shall make to the county treasurer as trustee for theState and county a deed of the property, reciting in the deed substantially thematters contained in the certificate of sale or, in the case of a conveyanceunder NRS 361.604, the order of theboard of county commissioners, and that no person has redeemed the propertyduring the time allowed for its redemption.

2. The deed must be recorded in the office of thecounty recorder within 30 days after the date of expiration of the period ofredemption.

3. All such deeds are, except as against actual fraud,conclusive evidence that:

(a) The property was assessed as required by law.

(b) The property was equalized as required by law.

(c) The taxes were levied in accordance with law.

(d) The taxes were not paid.

(e) At a proper time and place a certificate ofdelinquency was filed as prescribed by law, and by the proper officer.

(f) The property was not redeemed.

(g) The person who executed the deed was the properofficer.

4. Such deeds are, except as against actual fraud,conclusive evidence of the regularity of all other proceedings, from theassessment by the county assessor to the execution of the deed.

5. The deed conveys to the county treasurer as trusteefor the State and county the property described therein, free of allencumbrances, except any easements of record for public utility purposes, anylien for taxes or assessments by any irrigation or other district forirrigation or other district purposes, and any interest and penalties on theproperty, except when the land is owned by the United States or this State, inwhich case it is prima facie evidence of the right of possession accrued as ofthe date of the deed to the purchaser, but without prejudice to the lien forother taxes or assessments or the claim of any such district for interest orpenalties.

6. No tax assessed upon any property, or saletherefor, may be held invalid by any court of this State on account of:

(a) Any irregularity in any assessment;

(b) Any assessment or tax roll not having been made orproceeding had within the time required by law; or

(c) Any other irregularity, informality, omission,mistake or want of any matter of form or substance in any proceedings which theLegislature might have dispensed with in the first place if it had seen fit soto do, and that does not affect the substantial property rights of personswhose property is taxed.

All suchproceedings in assessing and levying taxes, and in the sale and conveyancetherefor, must be presumed by all the courts of this State to be legal untilthe contrary is shown affirmatively.

[Part 37:344:1953](NRS A 1979, 466; 1981, 565; 1999, 200; 2005, 1347)

NRS 361.595 Conveyancesof property held in trust by county treasurer: Procedure; order of countycommissioners; deeds to purchasers.

1. Any property held in trust by any county treasurerby virtue of any deed made pursuant to the provisions of this chapter may besold and conveyed in the manner prescribed in this section and in NRS 361.603 or conveyed without sale asprovided in NRS 361.604.

2. If the property is to be sold, the board of countycommissioners may make an order, to be entered on the record of itsproceedings, directing the county treasurer to sell the property particularlydescribed therein, after giving notice of sale, for a total amount not lessthan the amount of the taxes, costs, penalties and interest legally chargeableagainst the property as stated in the order.

3. Notice of the sale must be:

(a) Posted in at least three public places in thecounty, including one at the courthouse and one on the property, not less than20 days before the day of sale or, in lieu of such a posting, by publication ofthe notice for 20 days in some newspaper published within the county, if theboard of county commissioners so directs.

(b) Mailed by certified mail, return receipt requested,not less than 90 days before the sale, to the owner of the parcel as shown onthe tax roll and to any person or governmental entity that appears in therecords of the county to have a lien or other interest in the property. If thereceipt is returned unsigned, the county treasurer must make a reasonableattempt to locate and notify the owner or other person or governmental entitybefore the sale.

4. Upon compliance with such an order the countytreasurer shall make, execute and deliver to any purchaser, upon payment tohim, as trustee, of a consideration not less than that specified in the order,an absolute deed, discharged of any trust of the property mentioned in theorder.

5. Before delivering any such deed, the countytreasurer shall record the deed at the expense of the purchaser.

6. All such deeds, whether issued before, on or afterJuly 1, 1955, are primary evidence:

(a) Of the regularity of all proceedings relating tothe order of the board of county commissioners, the notice of sale and the saleof the property; and

(b) That, if the real property was sold to pay taxes onpersonal property, the real property belonged to the person liable to pay thetax.

7. No such deed may be executed and delivered by thecounty treasurer until he files at the expense of the purchaser, with the clerkof the board of county commissioners, proper affidavits of posting and ofpublication of the notice of sale, as the case may be, together with his returnof sale, verified, showing compliance with the order of the board of countycommissioners, which constitutes primary evidence of the facts recited therein.

8. If the deed when regularly issued is not recordedin the office of the county recorder, the deed, and all proceedings relatingthereto, is void as against any subsequent purchaser in good faith and for avaluable consideration of the same property, or any portion thereof, when hisown conveyance is first recorded.

9. The board of county commissioners shall provide itsclerk with a record book in which must be indexed the name of each purchaser,together with the date of sale, a description of the property sold, a referenceto the book and page of the minutes of the board of county commissioners wherethe order of sale is recorded, and the file number of the affidavits andreturn.

[1:99:1893; A 1899, 79; 1917, 423; 1919 RL 3767;NCL 6529] + [Part 50:344:1953](NRS A 1969, 260; 1979, 467; 1989, 1628; 1999, 201)

NRS 361.600 Limitationof action to recover land sold for taxes. No actionor counterclaim for the recovery of lands sold for taxes lies unless it isbrought or interposed within 2 years after the execution and delivery to thepurchaser of the quitclaim deed therefor by the county treasurer.

[Part 37:344:1953](NRS A 1979, 771; 1993, 2785)

NRS 361.603 Acquisitionby local government or Nevada System of Higher Education of property held intrust.

1. Any local government or the Nevada System of HigherEducation may, in the manner provided in this section, acquire property held intrust by the treasurer of the county in which the local government or any partof the System is located by virtue of any deed made pursuant to the provisionsof this chapter.

2. Whenever any local government or the Nevada Systemof Higher Education determines that a public purpose may be served by theacquisition of the property, it may make application to the board of countycommissioners for permission to acquire the property. If the board of countycommissioners approves the application, it shall direct the county treasurer togive notice of intent to sell to the last known owner or heirs or devisees ofthe last known owner of the property in the manner provided by law.

3. The last known owner may, within 90 days after thenotice, redeem the property by paying to the treasurer the amount of thedelinquent taxes, plus penalties, interest and costs.

4. If the owner fails to redeem the property withinthe time allowed, the county treasurer shall transfer the property to the localgovernment or the Board of Regents of the University of Nevada upon receiving fromit the amount of the delinquent taxes, except as otherwise provided insubsection 5.

5. If property is so transferred to a local governmentfor street, sewer or drainage uses, for use in a program for the rehabilitationof abandoned residential properties established by the local governmentpursuant to chapter 279B of NRS, or for useas open-space real property as designated in a city, county or regionalcomprehensive plan, the delinquent taxes need not be paid.

6. As used in this section, open-space real propertyhas the meaning ascribed to it in NRS361A.040.

(Added to NRS by 1969, 259; A 1973, 278; 1979, 486;1981, 505; 1989, 191; 1993, 397; 1999, 1321)

NRS 361.604 Acquisitionby Indian tribe of property held in trust.

1. Any Indian tribe may acquire property held in trustby the county treasurer if:

(a) The property is an undivided interest in Indianland which is allotted to members of the tribe;

(b) The taxes due on the property are delinquent; and

(c) The period of redemption has expired.

2. The tribe must apply to the board of countycommissioners of the county in which the property is located for permission toacquire the property under this section.

3. If the board of county commissioners is satisfiedthat all of the conditions specified in subsection 1 are met, it may order thecounty treasurer to convey the property to the tribe without consideration.

(Added to NRS by 1979, 465)

NRS 361.605 Rentalof property held in trust; apportionment of rent and sales price; monthlystatements and receipts of county treasurer.

1. While such property is held in trust, as providedin this chapter, the county treasurer, or his successor in office, shallcollect any rents arising from the property during the time such property issubject to redemption. After the time of redemption has expired, until suchproperty can be sold, he may rent the same, with the approval of the board ofcounty commissioners, for a price to be fixed in its minutes. Such rents shallbe paid out by the county treasurer, or his successor in office, as follows:

(a) For the payment of costs and taxes for which it wassold, with the percentage allowed for redemption.

(b) For the payment of any taxes afterward accruingupon such property.

(c) Any balance, into the general fund of his county.

2. The price for which any property shall be soldshall be appropriated in the same manner as the rents are directed to be paidin this section.

3. On the first Monday in each month, the countytreasurer, or his successor in office, shall file in the office of the county auditora monthly statement of the amount of property sold and rents collected duringthe past month. Upon any money being paid to the county treasurer for purchaseor rent, the county treasurer shall give a statement of the amount thereof tothe person, who shall file the same with the county auditor, and the countyauditor shall give the person paying such money a receipt for the same, ashaving been paid to the county treasurer, and expressing the purpose ofconsideration upon which such payment was made.

[51:344:1953]

NRS 361.606 Leasesfor development of oil, gas and geothermal resources: Authority to leaseproperty held in trust. Any property held intrust by any county treasurer by virtue of any deed made pursuant to theprovisions of this chapter may be leased by the county for the purpose ofexploration for and production of oil, gas or other hydrocarbon substances, orgeothermal resources in the manner prescribed in NRS 361.607 and 361.608.

(Added to NRS by 1973, 1113)

NRS 361.607 Leasesfor development of oil, gas and geothermal resources: Procedure for leasing.

1. When the board of county commissioners determinesthat the lease of any property referred to in NRS361.606 will be to the advantage of the county, the board may grant leasesthereon on such terms and conditions as it sees fit to the highest responsiblebidder by competitive bidding, under regulations promulgated in advance, on thebasis of a cash bonus as the sole biddable factor.

2. Before ordering the lease of any property the boardshall, in open meeting by a majority vote of the members, adopt a resolutiondeclaring its intention to lease the property. The resolution shall:

(a) Describe the property proposed to be leased in suchmanner as to identify it.

(b) Specify the annual rental, royalty, term of thelease and the other terms upon which it will be leased, including a cashconsideration which shall be the sole biddable factor to be included in allbids submitted. All sealed bids shall be accompanied by a deposit not less than20 percent of the amount bid. Such deposit shall be by cashiers check,certified check, United States currency, or a United States money order. Theresolution shall also specify that oral bids will be received after all sealedbids have been opened, examined and declared. In the event an oral bid is the highestbid, the bidder thereof shall in like manner immediately deposit not less than20 percent of the amount bid.

(c) Fix a time, not less than 3 weeks thereafter, for apublic meeting of the board to be held at its regular place of meeting, atwhich sealed bids to lease will be received and considered.

3. Notice of the adoption of the resolution and of thetime and place of holding the meeting shall be given by:

(a) Posting copies of the resolution in three publicplaces in the county not less than 15 days before the date of the meeting; and

(b) Publishing the resolution not less than once a weekfor 2 successive weeks before the meeting in a newspaper of general circulationpublished in the county, if any such newspaper is published therein.

4. At the time and place fixed in the resolution forthe meeting of the board, all sealed bids which have been received shall beopened, examined and declared by the board.

5. After all sealed bids have been opened, examinedand declared, the board shall at the same session call for oral bids. The firstsuch oral bid must exceed by at least 5 percent the highest sealed bid. Anysubsequent oral bid or bids must exceed the amount of the next preceding oralbid.

6. The highest bid (sealed or oral) made by a responsibleparty shall be accepted, either at the same session or at any adjourned sessionof the same meeting held within the 10 days next following, but if the boarddeems such action to be for the best public interest, it may reject any and allbids, either written or oral, and withdraw the property from lease.

7. Any resolution of acceptance of any bid made by theboard shall authorize and direct the chairman to execute a lease and to deliverit upon performance and compliance by the lessee with all the terms orconditions of his contract which are to be performed concurrently therewith.

8. All moneys received from the leases of suchproperty shall be deposited forthwith with the county treasurer to be creditedto the county general fund.

(Added to NRS by 1973, 1113; A 1975, 574)

NRS 361.608 Leasesfor development of oil, gas and geothermal resources: Term of lease. A lease may be for a fixed period, and so long thereafteras minerals, oil, gas or other hydrocarbon substances or geothermal resources areproduced in paying quantities from the property leased or mining or drillingoperations are conducted thereon, and, if the lease provides for the payment ofa shut-in royalty, so long as such royalty is paid, and, if the land covered bythe lease is included in an agreement with lessees, operators or owners ofother lands for cooperative development or unit operation of a larger areaincluding the leased lands, so long as oil, gas or other hydrocarbon substancesor geothermal resources are produced in paying quantities from any of the landsincluded in any such agreement or drilling operations are conducted thereon.

(Added to NRS by 1973, 1114)

NRS 361.610 Dispositionof amounts received from sale price, rents or redemption of property held intrust; no charge against county for services of officer.

1. Out of the sale price or rents of any property ofwhich he is trustee, the county treasurer shall pay the costs due any officerfor the enforcement of the tax upon the parcel of property and all taxes owingthereon, and upon the redemption of any property from him as trustee, he shallpay the redemption money over to any officers having fees due them from theparcels of property and pay the tax for which it was sold and pay theredemption percentage according to the proportion those fees respectively bearto the tax.

2. In no case may any service rendered by any officerunder this chapter become or be allowed as a charge against the county, nor maythe sale price or rent or redemption money of any one parcel of property beappropriated to pay any cost or tax upon any other parcel of property than thatso sold, rented or redeemed.

3. After paying all the tax and costs upon any oneparcel of property, the county treasurer shall pay into the general fund of thecounty, from the excess proceeds of the sale:

(a) The first $300 of the excess proceeds; and

(b) Ten percent of the next $10,000 of the excessproceeds.

4. The amount remaining after the county treasurer haspaid the amount required by subsection 3 must be deposited in aninterest-bearing account maintained for the purpose of holding excess proceedsseparate from other money of the county. If no claim is made for the moneywithin 2 years after the deed given by the county treasurer is recorded, thecounty treasurer shall pay the money into the general fund of the county, andit must not thereafter be refunded to the former property owner or hissuccessors in interest. All interest paid on money deposited in the account requiredby this subsection is the property of the county.

5. If a person who would have been entitled to receivereconveyance of the property pursuant to NRS361.585 makes a claim in writing for the balance within 2 years after thedeed is recorded, the county treasurer shall pay it or his proper portion overto him if he is satisfied that the person is entitled to it.

[53:344:1953](NRS A 1979, 771; 2005, 1348)

NRS 361.615 Liabilityof county treasurer for failure to perform duties of trust. Every county treasurer and his successor in office,becoming a trustee under the provisions of this chapter, shall be liable uponhis official bond for any misfeasance, malfeasance, failure or neglect toperform faithfully all the duties of his trust.

[54:344:1953]

NRS 361.620 Penaltiesand costs to be paid into county general fund. Theadditional penalties and costs provided for in this chapter shall be paid intothe county general fund for the use of the county.

[40:344:1953]

Suits for Delinquent Taxes

NRS 361.625 Paymentof delinquent taxes before sale and institution of suit; filing of tax receipt. At any time after June 1 and before the institution ofsuit, as provided in this chapter, and before the sale of the property, anydelinquent taxpayer may pay to the ex officio tax receiver the taxes assessedagainst the delinquent, together with the penalties and costs provided by law,taking from the ex officio tax receiver a receipt for the amount paid. In caseswhere suit has been required, such receipt shall be filed with the districtattorney of the county.

[38:344:1953]

NRS 361.630 Districtattorney not to commence suit after service upon him of tax receivers receipt. After having been served by any person with the taxreceipt of the ex officio tax receiver for the total amount of the taxes,penalties and costs due from such person or upon a piece of property, thedistrict attorney shall not commence the suit authorized by this chapteragainst such person or property. If any person shall fail to serve the receipt,that person shall pay all costs that may result from his negligence.

[39:344:1953]

NRS 361.635 Preparationand delivery of certified lists of delinquencies to district attorney;commencement of action.

1. Within 3 days after making the publication requiredby NRS 361.565, or after the lastpublication if more than one is made, the county treasurer:

(a) Shall prepare and deliver to the district attorneyof his county a list certified to by him of all accumulated delinquent taxes,exclusive of penalties and assessments of benefits of irrigation districts, ofthe sum of $3,000 or more.

(b) May prepare and deliver to the district attorney ofhis county, a list certified to by him of all accumulated delinquent taxes,exclusive of penalties and assessments of benefits of irrigation districts, ofthe sum of $1,000 or more but less than $3,000.

2. If the delinquent taxes specified in the certifiedlist and penalties and costs are not paid to the county treasurer as ex officiotax receiver within 20 days after the date of delivery of the certified list tothe district attorney, the district attorney may, and shall when directed bythe board of county commissioners, immediately commence an action for thecollection of the delinquent taxes, penalties and costs.

3. The remedy prescribed by this section is in additionto any other remedies provided by law for the collection of delinquent taxes.

[41:344:1953](NRS A 1967, 174; 1977, 573; 1995, 831)

NRS 361.640 Additionalbond of district attorney. Before receivingthe delinquent list as provided in NRS361.635, the district attorney shall enter into such additional bond as maybe required by the board of county commissioners.

[Part 42:344:1953]

NRS 361.645 Evidentiaryeffect of list of delinquent taxes and certificate of purchase of tax lien.

1. The delinquent list or a copy thereof certified bythe county treasurer showing unpaid taxes against any person or property isprima facie evidence in any court in an action commenced by the district attorneypursuant to the provisions of this chapter to prove:

(a) The assessment.

(b) The property assessed.

(c) The delinquency.

(d) The amount of taxes due and unpaid.

(e) That all the forms of law in relation to theassessment and levy of those taxes have been complied with.

2. A certificate of purchase of a tax lien issuedpursuant to NRS 361.731 to 361.733, inclusive, or a copy thereof whichis certified by the county treasurer and which indicates the sale of a tax liento collect unpaid taxes on a parcel of real property is prima facie evidence inany court in an action commenced by the holder of the certificate of purchaseto prove:

(a) The assessment.

(b) The property assessed.

(c) The delinquency.

(d) The amount of taxes, penalties, interest and costsdue and unpaid.

(e) That all the forms of law in relation to theassessment and levy of those taxes and the sale of the tax lien have beencomplied with.

[Part 42:344:1953](NRS A 2005, 514)

NRS 361.650 Parties;venue and jurisdiction.

1. Actions authorized by NRS 361.635 must be commenced in the nameof the State of Nevada against the person or persons so delinquent, and againstall owners, known or unknown.

2. An action authorized by NRS 361.733 must be commenced in the nameof the holder of the certificate of purchase of the tax lien against the personor persons delinquent in the payment of the taxes on the parcel of realproperty which is the subject of the tax lien and against all owners, known orunknown, of that parcel.

3. Any action described in subsection 1 or 2 may becommenced in the county where the assessment is made, before any court in thecounty having jurisdiction of the amount thereof. The jurisdiction must bedetermined solely by the amount of delinquent taxes, exclusive of penalties andcosts sued for, without regard to the location of the lands or other propertyas to townships, cities or districts, and without regard to the residence ofthe person or persons, or owner or owners, known or unknown.

[43:344:1953](NRS A 1967, 175; 2005, 514)

NRS 361.655 Formof complaint by district attorney. The complaintin an action brought by the district attorney may be as follows in form:

 

In the (Title of Court)

 

State of Nevada }

v. } Complaint

A.B. & Co., and the real estate and }

improvements in (describing them). }

 

The State of Nevada, by C.D., district attorney of thecounty of ................................, complains of A.B. and also the realestate and improvements (describing them with the same particularity as inactions of ejectment, or actions for the recovery of personal property), andfor cause of action says that between July 1, of the year ......, and January2, of the year ......, in the county of ................, in the State ofNevada, E.F., then and there, being county assessor of the county, did dulyassess and put down on an assessment roll all the real and personal property inthe county subject to taxation, and that the assessment roll was afterwardsubmitted to the county board of equalization of the county, and was by theboard duly equalized as provided by law; that A.B. was then and there the ownerof, and that there was duly assessed to him the above-described real estate,improvements upon real estate and certain personal property, and that upon suchproperty there has been duly levied for the fiscal year ...... a state tax of ................dollars, and a county tax of ................ dollars, amounting in the wholeto ................ dollars, all of which is due and unpaid; of which amount................ dollars was duly assessed and levied against the real estate,and ................ dollars against the improvements aforesaid, and................ dollars against the personal property.

Wherefore, plaintiff prays judgment against A.B. forthe sum of ................ dollars (the whole of the tax) and all penaltiesand costs, and a separate judgment against the real estate and improvements,for the sum of ................ dollars (the tax due on real estate,improvements, and personal property) and all penalties and costs, as providedby law, and for such other judgment as to justice belongs, and for all costssubsequent to the assessment of the taxes, and of this action.

 

.......................................................

C.D.,District Attorney

Countyof.....................

 

[44:344:1953](NRS A 2001, 50; 2005, 515)

NRS 361.660 Complaintand summons may contain more specific description of property than is containedin assessment roll.

1. In all suits brought by the district attorney fordelinquent taxes, the district attorney is authorized and empowered to make, inthe summons and complaint, additional and more certain description than thatcontained in the assessment roll of the real property assessed and upon whichsuit is brought for the taxes due thereon, as he may deem proper, whether thesame is an estate in fee, possessory claims, or claim to or right of possessionto any lands.

2. Where such additional description is made, evidencemay be introduced to prove that the property described in the summons andcomplaint is the same property as that described in the assessment roll; butthe complaint and summons shall aver such fact, and the judgment and executionand all proceedings thereafter shall follow the description given in theassessment roll and the additional description given in the summons andcomplaint.

[45:344:1953; A 1954, 29]

NRS 361.665 Issuanceof summons. Upon a complaint being filed in adistrict court, a summons shall be issued as provided in other civil cases,except that it shall require the defendant and all owners of or claimants toany real estate or improvements described in the summons, known or unknown, toappear and answer the complaint filed in the court on a day certain, which dayshall not be less than 30 days nor more than 40 days from the date of thesummons.

[Part 46:344:1953]

NRS 361.670 Serviceof summons on personal defendant and real estate and improvements. The summons so issued must be served by the sheriff, as follows:

1. As to the personal defendant, by delivering to andleaving with him a copy of the summons if he is found within the county. If thepersonal defendant cannot, after diligent search, be found within the county,service may be made upon that personal defendant by publishing a notice,substantially in the form described in NRS361.680, if the action is brought by a district attorney, in a newspaperpublished in the county once each week for 3 successive weeks. If no newspaperis published in the county, or a newspaper is published in the county and, fromany cause whatever, the proprietor, manager or chief clerk of that newspaperrefuses to publish the notice, such facts to be shown by affidavit of theofficer serving the summons, the notice prescribed by NRS 361.680 may be posted at the courthousedoor of the county in which the suit is commenced for 21 days. No order ofcourt is necessary for such publication or posting, but the sheriff shallpublish or post the notice as provided in this section when the personaldefendant cannot be found within the county, and shall return the manner ofservice on the summons.

2. As to real estate and improvements thereon, orimprovements when assessed to a person other than the owner of the real estate,and as to all owners of or claimants to the same, known or unknown, service ofthe summons may be made by posting a copy of the summons in a public place onthe real estate, or improvements, when assessed separately, for 21 days, andalso by publishing or posting a notice in the same manner and for the same timeas required in cases where the personal defendant cannot be found in thecounty.

[Part 46:344:1953](NRS A 2005, 515)

NRS 361.675 Publicationand posting to be completed 10 days before date set for appearance; return asconclusive evidence of service.

1. The last publication of the notice, and the lastday of the 21 days which the copy of the summons is required to be posted,shall expire at least 10 days before the return day named in the summons.

2. No other or further service shall be required. Thereturn of the officer, showing a service of the summons upon the defendantnamed, the real estate and improvements thereon, when assessed separately, andupon all owners of and claimants to the same, known or unknown, shall beconclusive evidence of the due service of the summons.

[Part 46:344:1953]

NRS 361.680 Formof notice of action by district attorney. Inan action brought by the district attorney, the notice required to be publishedor posted must be substantially in the following form and may include anynumber of cases in which the return day of the summons is the same:

 

State of Nevada }

} DistrictAttorneys Office

County of......................................... }

 

Notice of Suits Commenced

 

To the following-named defendants, and to all ownersof, or claimants to, the real estate and improvements, when assessedseparately, hereinafter described, known or unknown.

You are hereby notified that suits have been commencedin (name of court where held) by the State of Nevada, plaintiff, against eachof the defendants hereinafter named, and each of the following-described tractsor parcels of land with the improvements thereon, and improvements whenseparately assessed, and all owners of, or claimants to the same, known orunknown, to recover the tax and delinquency assessed to the defendant againstthe property, for the fiscal year commencing ................, and ending................, and that a summons has been duly issued in each case; and youare further notified that unless you appear and answer to the complaint filedin such cause, on or before the ............. day of the month of ............of the year ......, judgment will be taken against you and the real estate andimprovements herein described, for the amount of tax and delinquency specified,and cost of suit.

Tax and delinquency: A.B. (describe real estate andimprovements as in summons) .............................. .................$................;

E.F., personal property, assessed at $..................

 

.......................................................

C.D.,District Attorney

Countyof.....................

 

[Part 46:344:1953](NRS A 2001, 51; 2005, 516)

NRS 361.685 Noticesand affidavits: Filing with county recorder; evidentiary effect of copies;costs.

1. The district attorney or the holder of acertificate of purchase of a tax lien issued pursuant to NRS 361.731 to 361.733, inclusive, shall file in theoffice of the county recorder a copy of each notice published or posted, withthe affidavit of the publisher or foreman in the office, setting forth the dateof each publication of the notice in the newspaper in which the notice waspublished.

2. The officers shall file a copy of the noticesposted, with an affidavit of the time and place of posting.

3. Copies so filed or certified copies thereof areprima facie evidence of all the facts contained in the notice or affidavit, inall courts in the State.

4. The publishers are entitled to not more than thelegal rate for each case for publishing a notice, including the making of theaffidavit.

5. The county recorder is entitled to 50 cents forfiling each notice of publication, including the affidavit.

6. The sums allowed must be taxed and collected asother costs in the case from the defendant, and in no case may they be chargedagainst or collected from the county or State.

[Part 46:344:1953](NRS A 2005, 517)

NRS 361.690 Entryof default and final judgment on failure of defendant to appear.

1. If, on the return day named in the summons, thepersonal defendant fails to appear and answer the complaint, his default may beentered and final judgment entered by the clerk, as in other civil cases, forthe amount of taxes with penalties and costs as provided by law.

2. If, upon the return day, no person appears andanswers for the real estate and improvements thereon, or for the improvementswhen assessed separately, then the default of the real estate and improvementsthereon, or of the improvements when assessed separately, and of all owners ofor claimants to the same, known or unknown, may be entered and final judgmentrendered as in other civil cases.

[Part 46:344:1953]

NRS 361.695 Answerof defendant. The defendant may answer by averified pleading:

1. That the taxes, penalties, interest and costs havebeen paid before suit.

2. That the taxes, penalties, interest and costs havebeen paid since suit, or that the property is exempt from taxation under theprovisions of this chapter.

3. Denying all claim, title or interest in theproperty assessed at the time of the assessment.

4. That the land is situate in, and has been assessedin, another county, and the taxes thereon paid.

5. Alleging fraud in the assessment, or that theassessment is out of proportion to and above the taxable value of the propertyassessed. If the defense is based upon the ground that the assessment is abovethe taxable value of the property, the defense is only valid as to theproportion of the tax based upon the excess of valuation, but in no such casemay an entire assessment be declared void.

6. If the action is broughtby the holder of a certificate of purchase of a tax lien issued pursuant to NRS 361.731 to 361.733, inclusive, that the defendant isthe owner of a parcel of real property against which a tax lien was sold in amanner that did not comply with the provisions of NRS 361.731 to 361.733, inclusive.

7. If the action is broughtby the holder of a certificate of purchase of a tax lien issued pursuant to NRS 361.731 to 361.733, inclusive, that the defendant hasredeemed the tax lien pursuant to NRS361.7326. The defendant shall file the certificate of redemption issuedpursuant to NRS 361.7326 with hisanswer.

[47:344:1953](NRS A 1981, 805; 2005, 517)

NRS 361.700 Judgments,liens and execution.

1. In case judgment is rendered for the defendant, itshall be general, without costs, and may be entered in favor of some one ormore of them, and against others, as in other civil cases; but when defendantshave no claim or title to the property at the time of assessment, judgment may,notwithstanding, be entered against the property by continuing the suit andsummoning the owner, known or unknown, as provided in NRS 361.670.

2. In case judgment is rendered for the plaintiff, itmay be entered against such defendant or defendants as are found liable for thetax, and for such portions as he or they may be found liable for.

3. Judgment may be entered against the real estate,improvements and personal property for the taxes, penalties and costs severallydue thereon; and when it appears from the assessment roll, and is not disprovedat the trial, that the real estate, improvements and personal property belongedto the same person or persons at the time the assessments were made, then thewhole tax of such person or persons for that year may be recovered out of anysuch real estate, improvements or personal property, or out of any otherproperty of the defendant or defendants, at the time of levy under execution;but upon such real estate and improvements assessed, a lien shall attach forthe taxes and penalties due upon the personal property, and shall not bereleased from such lien until all taxes, penalties and costs are paid, asprovided in NRS 361.450.

4. Such judgment shall be a lien as in other civilcases where judgments are rendered in the district court. Such lien shall notbe extinguished until the delinquent tax, penalties and costs of suit and saleshall have been paid.

5. The clerk of the district court may issue executionupon judgments rendered in his court as in other civil cases.

6. Judgment may be rendered by default, for want of ananswer, as in other civil cases.

7. In case any person shall be sued for taxes on anylands or improvements of which he was the owner, or in which he had a claim orinterest at the time of the institution of suit, and shall be discharged frompersonal liability under an answer in conformity with subsection 3 of NRS 361.695, and such lands or improvementsshall be sold under a judgment obtained against it, and shall thereafter beredeemed by such discharged defendant, or if he shall pay the taxes and coststo prevent a sale, then such personally discharged defendant shall have, and ishereby given, the right of recovery over against the owner at the time of theassessment, or any subsequent purchaser, for the full sum of all taxes,penalties and costs, or redemption money paid.

8. No court shall, in any action now or hereafterinstituted under this chapter, award liquidated or other damages.

9. The receipt of the district attorney for taxes,penalties and costs, or of the ex officio tax receiver for the redemptionmoney, shall be prima facie evidence of the debt and of its amount.

10. The tax receiver and all officers are empoweredand directed to accept taxes due, exclusive of penalties, interest and taxes,if the property has not been sold by reason of such delinquency.

[48:344:1953]

NRS 361.705 Deedsderived from sale of real property conclusive evidence of title; exceptions. Any deed derived from the sale of real property under thischapter shall be conclusive evidence of the title, except as against actualfrauds or the payment of the taxes by a person not a party to the action orjudgment in or upon which such sale was made, and shall entitle the holderthereof to possession of such property, which possession may be obtained by anaction in a Justice Court for the unlawful withholding thereof in the samemanner as where tenants hold over after the expiration of their lease.

[Part 49:344:1953; A 1954, 29]

NRS 361.710 Applicabilityof NRS, N.R.C.P. and N.R.A.P. to proceedings. Theprovisions of title 2 of NRS and the Nevada Rules of Civil Procedure and NevadaRules of Appellate Procedure, so far as the same are not inconsistent with theprovisions of this chapter, are hereby made applicable to the proceedings underthis chapter.

[Part 49:344:1953; A 1954, 29]

NRS 361.715 Feesof officers; taxing and apportionment of costs.

1. There shall be allowed to all officers, exceptdistrict attorneys, the same fees as are allowed in other civil cases. Allofficers shall perform such services as may be required of them under thischapter without the payment of fees in advance.

2. All costs shall be taxed and entered in thejudgment against the person and the real estate and the improvements, when thejudgment is the same against all; but if the judgment against the person andthe property is for different sums, then the costs may be apportioned by thecourt as the same may be deemed just.

3. No fees or costs shall be paid to any officerunless the same are collected from the defendant except when property sold fortaxes is purchased by the county, in which case the county shall pay all feesand costs properly charged or taxed against such property, and the board ofcounty commissioners shall allow the fees and costs provided for in thissection, and direct the same to be paid out of the general fund of the county.

[55:344:1953]

NRS 361.720 Dutiesof district attorney on collection of delinquent taxes.

1. The district attorney shall:

(a) On the receipt of any money for taxes, enter thesame on his delinquent list, opposite the description of the property;

(b) On Monday in each week, after the time fixed inthis chapter for the commencement of actions against delinquent taxpayers, payto the county treasurer all money collected by him for taxes, taking a receiptfor the amounts so paid; and

(c) At the same time, file with the county auditor alist of all judgments obtained by him up to the date for taxes under theprovisions of this chapter, stating therein:

(1) The names of the defendants, if known, or ifunknown, a description of the property.

(2) The amount of each judgment.

(3) The name of the court in which the judgmentwas obtained.

2. On the Friday next preceding the first Monday inSeptember in each year, the district attorney shall:

(a) Pay to the county treasurer all money received byhim from taxes and not previously paid over, taking a receipt therefor;

(b) File with the county auditor a list of alljudgments obtained by him and not previously filed as provided in subsection 1;and

(c) Make out and file with the county auditor anaffidavit stating that he has paid to the county treasurer all money collectedby him for taxes prior to that date, and that the several lists filed by him,as directed in this section, contain all judgments obtained by him under theprovisions of this chapter.

[56:344:1953]

NRS 361.725 Returnof list of delinquent taxes and statement of those remaining uncollected tocounty auditor; board of county commissioners may strike off uncollectibletaxes.

1. On the first Monday of September and May in eachfiscal year, the district attorney shall attend at the office of the countyauditor with the delinquent list or lists, and the county auditor shall thencarefully compare the same with the statements filed by the district attorney.If the same shall be found to be correct, the county auditor shall give to thedistrict attorney a receipt specifying the same.

2. The district attorney shall at the same timedeliver to the county auditor a written statement of all delinquent taxes uponthe delinquent list or lists remaining uncollected, or for which suit has notbeen brought, with his reason in detail for not being able to collect the same,or for not bringing suit.

3. The county auditor shall immediately file thedelinquent list or lists and statement with the clerk of the board of countycommissioners, and the board of county commissioners shall revise the same bystriking off such taxes as cannot be collected. The delinquent list or listsshall then be returned to the county auditor, who shall note the changes made,and shall then return the same to the district attorney, taking his receipttherefor.

4. The county auditor shall, in his report to theState Controller, state the amounts stricken off the delinquent list or listsby the board of county commissioners.

[57:344:1953]

NRS 361.730 Penaltiesfor district attorney failing or refusing to pay over tax money. If any district attorney shall fail or refuse to pay anymoney collected by him for taxes to the county treasurer as provided in thischapter, he shall:

1. Forfeit his office and shall be removed forthwiththerefrom; and

2. Be guilty of a gross misdemeanor.

[58:344:1953](NRS A 1967, 560)

Sales of Tax Liens

NRS 361.731 Taxlien defined. As used in NRS 361.731 to 361.733, inclusive, unless the contextotherwise requires, tax lien means a perpetual lien which remains against aparcel of real property until the taxes assessed against that parcel and anypenalties, interest and costs which may accrue thereon are paid.

(Added to NRS by 2005, 508)

NRS 361.7312 Authorityof county to sell tax lien; prohibited purchasers.

1. Except as otherwise provided in this section, acounty may, in lieu of the remedies for the collection of delinquent taxes setforth in NRS 361.5648 to 361.730, inclusive, sell a tax lien againsta parcel of real property upon which the taxes are delinquent pursuant to theprovisions of NRS 361.731 to 361.733, inclusive.

2. Except as otherwise provided in this section, acounty may sell a tax lien to any purchaser. A county may not sell a tax liento a government, governmental agency or political subdivision of a government,or to any insurer other than an insurer that:

(a) Is entitled to receive the credit set forth in NRS 680B.050 because it owns andsubstantially occupies and uses a building in this State as its home office oras a regional home office; or

(b) Issues in this State a policy of insurance formedical malpractice.

3. For the purposes of this section:

(a) Insurer has the meaning ascribed to it in NRS 679A.100.

(b) Policy of insurance for medical malpractice hasthe meaning ascribed to it in NRS 679B.144.

(Added to NRS by 2005, 509)

NRS 361.7314 Adoptionof procedure for sale and transfer of tax liens by county treasurer.

1. Before a county may offer for sale tax liensagainst parcels of real property located within the county, the board of countycommissioners of that county must adopt by resolution a procedure for the saleand transfer of tax liens by the county treasurer.

2. The procedure must include, but is not limited to:

(a) The requirements for notice of the sale of the taxlien. The notice must include:

(1) The date, time and location of the sale; and

(2) An indication of all other tax liens againstthe property that have been previously sold.

(b) The manner in which:

(1) A tax lien is selected for sale;

(2) The price to purchase a tax lien isdetermined; and

(3) The holder of a certificate of purchaseissued pursuant to NRS 361.7318 maycollect the delinquent taxes, interest, penalties and costs on the parcel ofreal property which is the subject of the tax lien.

(Added to NRS by 2005, 509)

NRS 361.7316 Saleof tax lien by county treasurer: Time and conditions of sale; scope of lien;method of payment; enforcement of unsold lien.

1. A county treasurer may sell a tax lien against aparcel of real property after the first Monday in June after the taxes on thatparcel become delinquent if:

(a) The parcel is on the secured roll;

(b) The taxes on the parcel are delinquent pursuant tothe provisions of NRS 361.483;

(c) The tax receiver has given notice of thedelinquency pursuant to NRS 361.5648;and

(d) The price for the tax lien established by thecounty treasurer is at least equal to the amount of the taxes which aredelinquent for the parcel and any penalties, interest and costs which mayaccrue thereon.

2. The county treasurer may sell a tax lien separatelyor in combination with other tax liens in accordance with the procedure adoptedby the board of county commissioners pursuant to NRS 361.7314.

3. Each tax lien must relate to the taxes assessedagainst the parcel for at least 1 year, and any penalties, interest and costswhich may accrue thereon.

4. The county treasurer may sell a tax lien whichrelates to the taxes assessed against the parcel for any year of assessment andany penalties, interest and costs accrued thereon if those taxes are delinquentpursuant to the provisions of NRS 361.483.

5. If two or more parcels are assessed as a singleparcel, one tax lien may be sold for that single parcel.

6. A tax lien must be purchased in cash or bycertified check, money order or wire transfer of money.

7. If a tax lien offered for sale is not sold at thesale conducted by the county treasurer, the county may collect the delinquenttaxes pursuant to the remedies for the collection of delinquent taxes set forthin NRS 361.5648 to 361.730, inclusive.

(Added to NRS by 2005, 509)

NRS 361.7318 Certificateof purchase: Issuance; rights of holder; contents; transfer; security interest.

1. The county treasurer shall issue a certificate ofpurchase to each purchaser of a tax lien.

2. The holder of a certificate of purchase is entitledto receive:

(a) The amount of the taxes which are delinquent forthe year those taxes are assessed against the parcel of real property which isthe subject of the tax lien and any penalties, interest and costs imposedpursuant to the provisions of this chapter; and

(b) Interest on the amount described in paragraph (a)which accrues at a rate established by the board of county commissioners. Theinterest must be calculated annually from the date on which the certificate ofpurchase is issued. The rate of interest established by the board may not beless than 10 percent per annum or more than 20 percent per annum.

3. Each certificate of purchase must include:

(a) A description of the parcel of real property whichis the subject of the tax lien;

(b) The years the taxes which are delinquent wereassessed on the parcel;

(c) The amount the county treasurer received for thetax lien;

(d) The amount of the delinquent taxes owed on theparcel and any penalties, interest and costs imposed pursuant to the provisionsof this chapter; and

(e) A statement that the amount indicated on thecertificate pursuant to paragraph (d) bears interest at the rate established bythe board of county commissioners, from the date on which the certificate ofpurchase is issued.

4. The holder of a certificate of purchase maytransfer the certificate to another person by signing the certificate before anotary public. A certificate of purchase may not be transferred to agovernment, governmental agency or political subdivision of a government. Thetransferee must submit the certificate to the county treasurer for entry of thetransfer in the record of sales of tax liens maintained by the county treasurerpursuant to NRS 361.7322.

5. Notwithstanding the provisions of NRS 104.9109, a security interest in acertificate of purchase may be created and perfected in the manner provided forgeneral intangibles set forth in NRS104.9101 to 104.9709, inclusive.

(Added to NRS by 2005, 510)

NRS 361.732 Issuanceof duplicate certificate of purchase. If theholder of a certificate of purchase requests the county treasurer to issue aduplicate certificate, the holder must submit to the county treasurer anotarized affidavit which attests that the certificate was lost or destroyed.The county treasurer shall, upon receipt of the affidavit, issue to the holderan exact duplicate of the certificate of purchase.

(Added to NRS by 2005, 511)

NRS 361.7322 Preparationand maintenance of record of each tax lien sold. Thecounty treasurer shall prepare and maintain a record of each tax lien he sellspursuant to the provisions of NRS 361.731to 361.733, inclusive. The record mustinclude:

1. The date of the sale of the tax lien;

2. A description of the parcel of real property whichis the subject of the tax lien;

3. The year the taxes which are delinquent wereassessed on the parcel;

4. The name of the owner of the parcel, if known;

5. The name and address of the original purchaser ofthe tax lien;

6. The amount of the delinquent taxes owed on theparcel and any penalties, interest and costs imposed pursuant to the provisionsof this chapter on the date the county treasurer sells the tax lien;

7. The name and address of any person to whom thecertificate of purchase is transferred and the date of the transfer;

8. The name of the person who redeems the tax lien,the date of that redemption and the amount paid to redeem the tax lien; and

9. The date of any judgment entered pursuant to NRS 361.700.

(Added to NRS by 2005, 510)

NRS 361.7324 Procedurewhen taxes on parcel again become delinquent during year after tax lien sold.

1. If a tax lien against a parcel of real property hasbeen sold in the year immediately preceding the date that taxes on that parcelagain become delinquent pursuant to NRS361.483, the county treasurer shall:

(a) Collect the delinquent taxes in the manner setforth in NRS 361.5648 to 361.730, inclusive;

(b) Redeem the tax lien pursuant to NRS 361.7326; or

(c) Cause written notice of the delinquency to be sentby certified mail to the holder of the certificate of purchase who is listed inthe record maintained by the county treasurer pursuant to NRS 361.7322.

2. Within 90 days after receiving a notice from thecounty treasurer pursuant to paragraph (c) of subsection 1, the holder of thecertificate of purchase may:

(a) Purchase from the county treasurer a tax lienagainst the parcel for the current year of assessment pursuant to NRS 361.7318; or

(b) Consent to the redemption of the tax lien pursuantto NRS 361.7326.

3. If the holder of the certificate of purchaseconsents to the redemption of the tax lien pursuant to NRS 361.7326, the county treasurer shall:

(a) Redeem the tax lien pursuant to that section; or

(b) Sell the tax lien to another person, who shallredeem any previous tax lien pursuant to NRS361.7326.

(Added to NRS by 2005, 511)

NRS 361.7326 Redemptionof tax lien after sale: Authorized persons; amount of required payment; issuanceand contents of certificate of redemption; recording of information.

1. In addition to the persons authorized to redeem atax lien pursuant to NRS 361.7324, anytax lien sold pursuant to the provisions of NRS361.731 to 361.733, inclusive, maybe redeemed by any of the following persons, as their interests in the parcelof real property which is the subject of the tax lien may appear of record:

(a) The owner of the parcel of real property.

(b) The beneficiary under a deed of trust.

(c) The mortgagee under a mortgage.

(d) The person to whom the property was assessed.

(e) The person who holds a contract to purchase theproperty before its conveyance to the county treasurer.

(f) The successor in interest of any person specifiedin this subsection.

2. A person who redeems a tax lien must pay to the countytreasurer the amount stated on the certificate of purchase of the tax lien,including interest at the rate stated on the certificate and any fees paid bythe holder of the certificate of purchase to the county treasurer.

3. If the person who redeems the tax lien has beenserved with a summons pursuant to NRS361.670, he must pay the costs incurred by the holder of the certificate ofpurchase to commence the action.

4. The county treasurer shall issue a certificate ofredemption to each person who redeems a tax lien pursuant to this section.

5. A certificate of redemption issued pursuant tosubsection 4 must include:

(a) A description of the parcel of real property whichis the subject of the tax lien;

(b) The date the tax lien is redeemed;

(c) The name and address of the person who redeems thetax lien; and

(d) The amount paid to redeem the tax lien.

6. The county treasurer shall record the informationset forth in subsection 5 in the record he maintains pursuant to NRS 361.7322.

7. A certificate of redemption may be recorded in theoffice of the county recorder.

(Added to NRS by 2005, 511)

NRS 361.7328 Redemptionof tax lien after sale: Notification and payment of holder of certificate ofpurchase.

1. The county treasurer shall, within 10 days after atax lien is redeemed pursuant to NRS361.7326, mail a certified copy of the certificate of redemption to theholder of the certificate of purchase of the tax lien.

2. The county treasurer shall pay to the holder of thecertificate of purchase the amount indicated on the certificate pursuant to NRS 361.7318 at the time the holderpresents the certificate for payment.

(Added to NRS by 2005, 512)

NRS 361.733 Commencementof action for collection by holder of certificate of purchase. If a tax lien is not redeemed pursuant to NRS 361.7326 within the time allowed forthe collection of the delinquent taxes set forth in NRS 361.5648 to 361.620, inclusive, the holder of thecertificate of purchase may commence an action for the collection of thedelinquent taxes, penalties, interest and costs.

(Added to NRS by 2005, 512)

POSTPONEMENT OF PAYMENT OF TAX

NRS 361.736 Definitions. As used in NRS 361.736to 361.7398, inclusive, unless thecontext otherwise requires, the words and terms defined in NRS 361.7362 to 361.7372, inclusive, have the meaningsascribed to them in those sections.

(Added to NRS by 2003, 1620)

NRS 361.7362 Claimdefined. Claim means a claim for the postponementof the payment of property tax filed pursuant to NRS 361.738.

(Added to NRS by 2003, 1620)

NRS 361.7364 Householddefined. Household means a claimant and aspouse, parent, child or sibling, or any combination thereof.

(Added to NRS by 2003, 1620)

NRS 361.7366 Incomedefined. Income means adjusted gross income,as defined in the Internal Revenue Code, and includes:

1. Tax-free interest;

2. The untaxed portion of a pension or annuity;

3. Railroad retirement benefits;

4. Veterans pensions and compensation;

5. Payments received pursuant to the federal SocialSecurity Act, including supplemental security income, but excluding hospitaland medical insurance benefits for the aged and disabled;

6. Public welfare payments, including allowances forshelter;

7. Unemployment insurance benefits;

8. Payments for lost time;

9. Payments received from disability insurance;

10. Disability payments received pursuant to workerscompensation insurance;

11. Alimony;

12. Support payments;

13. Allowances received by dependents of servicemen;

14. The amount of recognized capital gains and lossesexcluded from adjusted gross income;

15. Life insurance proceeds in excess of $5,000;

16. Bequests and inheritances; and

17. Gifts of cash of more than $300 not betweenhousehold members and such other kinds of cash received by a household as theDepartment specifies by regulation.

(Added to NRS by 2003, 1620)

NRS 361.7368 Occupiedby the owner defined. Occupied by the ownermeans that a single-family residence and the appurtenant land are held for theexclusive use of an owner, or one or more of the owners, and not rented, leasedor otherwise made available for exclusive occupancy by a person other than anowner or the owners.

(Added to NRS by 2003, 1620)

NRS 361.737 Propertytax accrued defined. Property tax accruedmeans property taxes, excluding special assessments, delinquent taxes andinterest, levied on a claimants single-family residence located in this state.

(Added to NRS by 2003, 1621)

NRS 361.7372 Single-familyresidence defined. Single-family residenceincludes:

1. A single dwelling unit and all land appurtenantthereto.

2. An individually owned residential unit that is anintegral part of a larger complex and all land included in the assessedvaluation of the individually owned unit.

(Added to NRS by 2003, 1621)

NRS 361.7374 Powersand duties of Department.

1. The Department is responsible for theadministration of the provisions of NRS361.736 to 361.7398, inclusive.

2. The Department may:

(a) Prescribe the content and form of claims and approveany form used by a county treasurer.

(b) Designate the information required to be submittedfor substantiation of claims.

(c) Establish criteria for determining thecircumstances under which a claim may be filed by one of two eligible persons.

(d) Prescribe that a claimants ownership of hissingle-family residence must be shown of record.

(e) Verify and audit any claims, statements or otherrecords made pursuant to the provisions of NRS361.736 to 361.7398, inclusive.

(f) Adopt regulations to ensure the confidentiality ofinformation provided by claimants.

(g) Adopt such other regulations as may be required tocarry out the provisions of NRS 361.736to 361.7398, inclusive.

(Added to NRS by 2003, 1623)

NRS 361.7376 Eligibilityto file claim for postponement; maximum amount that may be postponed.

1. The owner of a single-family residence may file aclaim to postpone the payment of all or any part of the property tax accruedagainst his residence if:

(a) The residence is placed upon the secured orunsecured tax roll and has an assessed value of not more than $175,000;

(b) He or any other owner of the residence does not ownany other real property in this state that has an assessed value of more than$30,000;

(c) The residence has been occupied by the owner for atleast 6 months;

(d) The owner is not the subject of any proceeding forbankruptcy;

(e) The owner owes no delinquent property taxes on theresidence for a year other than the year in which the application is submitted;

(f) The owner has suffered severe economic hardshipthat was caused by circumstances beyond his control, including, withoutlimitation, an illness or a disability that is expected to last for acontinuous period of at least 12 months; and

(g) The total annual income of the members of theowners household is at or below the federally designated level signifyingpoverty.

2. The amount of property tax that may be postponedpursuant to the provisions of NRS 361.736to 361.7398, inclusive, may not exceedthe amount of property tax that will accrue against the single-family residencein the succeeding 3 fiscal years.

(Added to NRS by 2003, 1621)

NRS 361.7378 Determinationof claimant for household. If two or moremembers of a household are eligible to file a claim pursuant to NRS 361.738, the members may determinebetween themselves who will be the claimant. If they are unable to agree, thematter must be referred to the Nevada Tax Commission and its decision is final.Only one claim may be filed for any household.

(Added to NRS by 2003, 1621)

NRS 361.738 Filing,form, contents and execution of claims; availability of forms.

1. A claim must be filed with the county treasurer ofthe county in which the claimants single-family residence is located.

2. The claim must be made under oath and filed in suchform and content, and be accompanied by such information, as the Department mayprescribe to determine the eligibility of the claimant to file the claim.

3. The claim must be signed by:

(a) The owner or owners of the property;

(b) Any person of lawful age, authorized by an executedpower of attorney to sign an application on behalf of any person described inparagraph (a); or

(c) The guardian or conservator of any person describedin paragraph (a) or the executor or administrator of such a persons estate.

4. The Department or county treasurer shall providethe appropriate form for filing such a claim to each claimant.

(Added to NRS by 2003, 1621)

NRS 361.7382 Actionby county treasurer on claims; review of decisions on claims.

1. A county treasurer shall, within 30 days afterreceiving a claim pursuant to NRS 361.738,determine:

(a) Whether the claimant is eligible to postpone thepayment of the property taxes accrued against his single-family residence;

(b) The amount of property tax, if any, that will bepostponed; and

(c) The period for which the property tax will bepostponed.

2. The county treasurer shall notify the claimant ofhis decision by first-class mail.

3. Any claimant aggrieved by a decision of the countytreasurer may submit a written petition for a review of that decision to theNevada Tax Commission within 30 days after the claimant receives notice of thedecision.

4. Any claimant aggrieved by a decision of the NevadaTax Commission is entitled to judicial review.

(Added to NRS by 2003, 1622)

NRS 361.7384 Confidentialityof information contained in claims. Except asotherwise provided by specific statute, no person may publish, disclose or useany personal or confidential information contained in a claim except forpurposes connected with the administration of the provisions of NRS 361.736 to 361.7398, inclusive.

(Added to NRS by 2003, 1623)

NRS 361.7386 Issuance,contents and recording of certificates of eligibility.

1. If a claim is approved, the county treasurer of thecounty in which the single-family residence is located shall issue to theclaimant a certificate of eligibility. The certificate must be in a formprescribed by the Department and include:

(a) The name of the claimant;

(b) A legal description of the single-family residencefor which the claimant filed the claim;

(c) The amount of the property tax accrued against thesingle-family residence that will be postponed;

(d) The period for which the property tax will bepostponed; and

(e) Such other information as the Department mayrequire.

2. The county treasurer shall cause to be recordedwith the county recorder of the county in which the single-family residence islocated a copy of the certificate of eligibility issued pursuant to subsection1 within 10 days after the claim is approved. The postponement of the paymentof the taxes becomes effective on the date on which the certificate is filedwith the county recorder.

(Added to NRS by 2003, 1622)

NRS 361.7388 Accrualof interest on amounts postponed. Interestaccrues on the amount of property tax postponed pursuant to NRS 361.736 to 361.7398, inclusive, at the rate of 6percent of the total amount postponed as of the date the postponed taxes arepaid or become due and payable. Except as otherwise provided in subsection 9 ofNRS 361.483, no other penalties orinterest accrue during the period of postponement.

(Added to NRS by 2003, 1622)

NRS 361.739 Attachmentof liens for postponed amounts; collection of postponed amounts.

1. Any property tax postponed pursuant to NRS 361.736 to 361.7398, inclusive, is a perpetual lienagainst the single-family residence on which it accrued until the tax and anypenalties and interest which may accrue thereon are paid.

2. The lien attaches from the date on which acertificate of eligibility is recorded with the county recorder of the countyin which the single-family residence is located pursuant to NRS 361.7386.

3. The property tax postponed must be collected in themanner provided in this chapter for all taxable property in this state uponbecoming due and payable pursuant to NRS361.736 to 361.7398, inclusive.

(Added to NRS by 2003, 1622)

NRS 361.7392 Submissionof request for statement of amount postponed; preparation and provision ofstatement. A claimant who has postponed thepayment of property tax pursuant to NRS361.736 to 361.7398, inclusive, maysubmit to the county treasurer of the county in which the single-familyresidence is located a request for a statement of the total amount postponed asof the date of the request and the interest accrued thereon. Upon the receiptof such a request, the county treasurer shall prepare such a statement andprovide the claimant with a copy of the statement.

(Added to NRS by 2003, 1622)

NRS 361.7394 Timewhen postponed amounts become due; payments authorized before amounts becomedue.

1. Except as otherwise provided in NRS 361.7396, the payment of property taxpostponed pursuant to NRS 361.736 to 361.7398, inclusive, becomes due and payable:

(a) If the single-family residence ceases to beoccupied by the claimant, or the claimant sells or otherwise disposes of hispossessory interest in the residence;

(b) If the claimant allows any property tax that hasnot been postponed on the single-family residence to become delinquent duringthe period of postponement;

(c) When the period for which the property tax will bepostponed expires, as indicated in the claimants certificate of eligibility;or

(d) If the claimant dies. If a surviving spouse orother member of the household is eligible to file a claim to postpone thepayment of property tax accrued on the single-family residence continues tooccupy the residence, the amounts postponed are not due unless that member ofthe household dies or ceases to occupy the residence.

2. Payments on the amount of property tax postponedmay be made before they become due and payable.

(Added to NRS by 2003, 1623)

NRS 361.7396 Denialor revocation of claims; penalty and assessment upon revocation. A county treasurer shall deny any claim to which aclaimant is not entitled. A county treasurer may deny any claim which he findsto have been filed with fraudulent intent. If any such claim has been approvedand is afterward revoked, the amount of the property tax that was postponedtogether with a 10 percent penalty becomes due and payable. If the tax andpenalty are not paid, the amount must be assessed against any real or personalproperty owned by the claimant.

(Added to NRS by 2003, 1623)

NRS 361.7398 Criminalpenalty. Any person who willfully makes a materiallyfalse statement or uses any other fraudulent device to secure for himself orany other person the postponed payment of property tax pursuant to theprovisions of NRS 361.736 to 361.7398, inclusive, is guilty of a grossmisdemeanor.

(Added to NRS by 2003, 1623)

DISTRIBUTION AND APPORTIONMENT

NRS 361.745 Quarterlyremittances from county treasurer to State Controller; payments upon order ofState Controller.

1. On the third Mondays of July, October, January andApril of each year, each county treasurer shall deposit with the StateController all money which has come into his hands as county treasurer for theuse and benefit of the State.

2. Each county treasurer shall hold himself inreadiness to settle and pay all money in his hands belonging to the State atall other times whenever required to do so by order signed by the StateController, who is authorized to draw such an order whenever he deems itnecessary.

[2:183:1917; 1919 RL p. 2997; NCL 6532](NRS A1977, 562; 1991, 169; 2001,2925)

NRS 361.755 Apportionmentof taxes by county treasurers.

1. At least once each quarter and at such intervals asmay be required by the board of county commissioners, the county treasurershall apportion all the money that he has received as ex officio tax receiversince the last apportionment into several funds, as provided by law, and makeout a statement of the apportionment under oath and transmit the statement tothe county auditor and to the governing body of each local government entitledto receive an apportionment of the taxes collected. The county auditor shallfile his copy of the statement in his office.

2. A local government that receives an apportionmentfrom the county treasurer may not submit a claim for interest earned in a priorfiscal year on the money apportioned, unless the claim is based solely upon anerror in the calculation of the money apportioned in that prior fiscal year.

[30:344:1953](NRS A 1997, 3081, 3337; 1999, 637)

CORRECTIONS, CANCELLATIONS AND MISCELLANEOUS PROVISIONS

NRS 361.765 Correctionof clerical and typographical errors on tax rolls.

1. If a clerical or typographical error or errorsappear upon the real or personal property tax roll of any county which have notbeen corrected by any officer or board vested by law with the duty ofcorrecting such errors, the county assessor of the county upon whose tax rollsuch errors appear shall make a report thereof to the board of countycommissioners of the county.

2. The board of county commissioners shall thereuponexamine the error or errors so reported, together with such evidence as may bepresented in connection therewith, and, if satisfied that the errors or any ofthem are purely clerical or typographical shall:

(a) By an order entered in the minutes of the boardauthorize and direct the county treasurer to correct the error or errors soreported so as to conform to the true assessment; and

(b) Deliver a copy of the order to the countytreasurer, who shall thereupon make the corrections and change the tax roll orrolls in conformity therewith.

3. If it appears that corrections of mathematical ortypographical errors on the tax roll are necessary, the county assessor may,with the concurrence of the county treasurer, make corrections in the assessedvaluation of any property within the county. When such corrections are made,the county treasurer shall make such adjustments as are necessary to the taxrolls for fiscal years within 3 years after the fiscal year for which thecorrections were made. The adjustment may be a full refund or a credit againsttaxes due which may be allocated over a period no longer than 3 years.

4. At the end of each fiscal year the county treasurershall report to the board of county commissioners all corrections made undersubsection 3 during such fiscal year. The board of county commissioners shallapprove or disapprove each correction reported. The county treasurer shall makeany adjustments to the tax rolls made necessary by the disapproval by the boardof county commissioners of any corrections made.

[1:70:1949; 1943 NCL 1930.01](NRS A 1969, 629;1997, 1580)

NRS 361.767 Assessmentof personal property that was not assessed or was underassessed.

1. If the county assessor determines that certainpersonal property was not assessed, he may assess the property based upon itstaxable value in the year in which it was not assessed.

2. If the county assessor determines that certainpersonal property was underassessed because it was incorrectly reported by theowner, the assessor may assess the property based upon its taxable value in theyear in which it was underassessed. He may then send an additional tax bill foran amount which represents the difference between the reported value and thetaxable value for each year.

3. The assessments provided for in subsections 1 and 2may be made at any time within 3 years after the end of the fiscal year inwhich the taxes would have been due. The tax bill must specify the fiscal yearfor which the tax is due and the applicable rate and whether it is for propertywhich was not assessed or for property which was underassessed.

4. If property is not assessed or is underassessedbecause the owner submitted an incorrect written statement or failed to submita written statement required pursuant to subsection 1 of NRS 361.265, there must be added to thetaxes due a penalty in the amount of 20 percent of the tax for each year theproperty was not assessed or was underassessed. The county assessor may waivethis penalty if he finds extenuating circumstances sufficient to justify thewaiver.

(Added to NRS by 1987, 530; A 1999, 2774)

NRS 361.768 Correctionof overassessment of real or personal property because of factual error;adjustment for partial or complete destruction of real property improvement orpersonal property.

1. If an overassessment of real or personal propertyappears upon the secured tax roll of any county because of a factual errorconcerning its existence, size, quantity, age, use or zoning or legal orphysical restrictions on its use within 3 years after the end of the fiscalyear for which the assessment was made, the county assessor shall make a reportthereof to the board of county commissioners of the county.

2. The board of county commissioners shall examine theerror so reported, together with any evidence presented and, if satisfied thatthe error is factual, shall:

(a) By an order entered in the minutes of the board,direct the county treasurer to correct the error; and

(b) Deliver a copy of the order to the countytreasurer, who shall make the necessary adjustments to the tax bill and correctthe secured tax roll. The adjustment may be a full refund or a credit againsttaxes due which may be allocated over a period no longer than 3 years.

3. Partial or complete destruction of a real propertyimprovement or of personal property may be adjusted pro rata if the destructionoccurred on or after the lien date and the property was rendered unusable oruninhabitable for a period of not less than 90 consecutive days. Theadjustments may be made in the form of a credit on taxes due or a refund iftaxes have been paid for the period. The county assessor shall notify thecounty treasurer of each adjustment. The county assessor shall report recommendedadjustments to the board of county commissioners no later than June 30 of eachfiscal year.

(Added to NRS by 1987, 530; A 1989, 1822; 1991, 2100;1993, 97; 1997, 1581; 2003,2772)

NRS 361.769 Assessmentof real property not on secured roll: Time; notice.

1. The county assessor of any county in which realproperty is located which is not on the secured roll shall assess the propertyand petition the appropriate board of equalization to place the property on thesecured roll for the next tax year. The taxes for the current year and anyprior year must be calculated and collected in the same manner as if theproperty had been assessed in those years and placed on the secured roll.

2. The assessment may be made at any time within 3years after the end of the fiscal year in which the taxes would have been due.

3. The petition must be made to the:

(a) County board of equalization if the assessment ismade on or after July 1 but before February 1; or

(b) State board of equalization if the assessment ismade on or after February 1, but before July 1.

4. The county assessor shall give notice of theassessment by certified letter to the owner of the property on or before thedate on which the petition is filed pursuant to subsection 1. The notice mustinclude:

(a) A description of the property;

(b) The years for which the taxes were not paid;

(c) The assessed valuation of the property for each ofthe years stated in paragraph (b); and

(d) A statement informing the property owner of hisright to appeal the assessed valuation at a hearing of the appropriate board ofequalization.

(Added to NRS by 1987, 531; A 1989, 1822)

NRS 361.770 Assessmentof newly constructed real property as personal property when not assessed forcurrent tax year.

1. If newly constructed real property is not assessedon the secured assessment roll for the current tax year and the roll has beenclosed pursuant to NRS 361.310, thecounty assessor of any county wherein the property is located shall assess theproperty as personal property and give his receipt for the taxes paid thereonin the amount received by him. If the amount of the taxes exceeds $100, theymay be paid in installments as provided in NRS361.483 for property assessed upon the real property tax roll.

2. An assessment may be made at any time between July1 and December 15. The receipt issued by the county assessor must specify thedescription of the property, together with the year for which the tax is paid.

3. Any taxes for property assessed pursuant to thissection which become delinquent must be treated in the same manner as if theproperty had been placed on the secured roll.

4. The receipt issued by the county assessor isconclusive evidence for the payment of all taxes against the property describedfor the year named on the receipt and is a complete defense to any action fortaxes which may be brought for the period covered by the receipt.

[1:244:1951](NRS A 1983, 686; 1987, 532; 1991, 2100;1999, 203; 2001, 8)

NRS 361.773 Correctionof tax rolls to indicate that certain single-family residences are eligible forpartial abatement from taxation.

1. If the tax receiver of a county determines that ataxpayer has claimed and is entitled to a partial abatement from taxation for afiscal year pursuant to NRS 361.4723,but that the taxpayer for good cause failed to claim the partial abatementbefore the extension of the tax roll for that fiscal year pursuant to NRS 361.465, the tax receiver may, with theconcurrence of the tax assessor and without the approval of the board of countycommissioners of that county, correct the tax roll of the county at any timeduring that fiscal year to indicate that the affected property is eligible forthat partial abatement for that fiscal year.

2. If the tax receiver corrects the tax roll of thecounty pursuant to subsection 1 to indicate that the property of a taxpayer iseligible for a partial abatement from taxation for a fiscal year, the taxpayeris entitled to such a tax credit or refund, or combination thereof, as the taxreceiver deems appropriate.

(Added to NRS by 2005, 1744)

NRS 361.775 Procedurefor validating sales of real property before March 24, 1941. Repealed. (See chapter 496, Statutes of Nevada 2005,at page 2680.)

 

NRS 361.777 Priorityof partial abatements and partial exemptions from taxation. Any partial abatements and partial exemptions fromtaxation to which a person may be entitled pursuant to this chapter must beapplied in the following order of priority:

1. Any partial abatement to which the person isentitled pursuant to NRS 361.4722, 361.4723 or 361.4724.

2. Any partial exemptions to which the person isentitled pursuant to this chapter.

3. Any partial abatements to which the person isentitled pursuant to this chapter other than a partial abatement described insubsection 1.

(Added to NRS by 2005, 1745)

NRS 361.780 Procedurefor issuance of deeds when property sold for delinquent taxes: Conditions.

1. Whenever real property has been sold to pay fordelinquent taxes, and no deed to such property appears of record, whether thepurchaser shall have been an individual or the county treasurer as trustee forthe state and county, upon application to the board of county commissioners theboard may make its order addressed to the proper county officer requiring suchofficer to make his deed for such property to the purchaser.

2. The applicant for such deed shall address hisapplication to the board of county commissioners in writing, and shall statewith particularity the need for the deed applied for. The deed, when issued,shall be in the name of the original purchaser, and shall state thecircumstances of its issuance, and shall be recorded at the expense of theapplicant.

3. The deed when recorded shall have the same effectas it would have if issued and recorded at the time the property describedtherein was sold to pay delinquent taxes.

[1:296:1953] + [2:296:1953] + [3:296:1953]

NRS 361.790 Paymentof taxes on parcel of real property that is part of larger parcel upon whichtaxes are delinquent: Procedure; receipt.

1. Whenever a person has acquired a legal, equitable,security or vendees interest in a parcel of real property, which is a part ofa larger parcel upon which there are delinquent taxes, and the person offers totender to the county treasurer, in the county where the real estate isassessed, his prorated share of the tax on the larger parcel, covering theparcel in which he has acquired an interest, then the county treasurer shallmake a report of the offer to the board of county commissioners of the county.

2. The board of county commissioners shall thenexamine the report of the county treasurer, and request a report from thecounty assessor as to the relative values of each parcel together with suchother evidence as may be presented in connection therewith. If, after reviewingthe report and evidence, the board of county commissioners is satisfied thatthe person offering to tender payment of the taxes due has a legal orbeneficial interest in the smaller parcel only, it shall:

(a) Determine what proportion of the assessment and taxon the entire parcel affected are attributable to the smaller parcel.

(b) Enter an order in the minutes of the board,directing:

(1) Each officer who has custody of the tax orassessment roll for the year for which the offer to tender has been made andfor each subsequent year to divide and prorate the assessment and taxaccordingly.

(2) The county treasurer to accept the proratedtax when tendered and apply it to the proper parcel. If the smaller parcel has,at any time prior thereto, been conveyed to the county treasurer pursuant to NRS 361.585, the board shall enter a furtherorder directing the county treasurer to issue and deliver a deed conveying theproperty to the person who has tendered the tax upon payment to the countytreasurer of the cost, penalties and interest chargeable against the proratedtax for each fiscal period for which the tax remains unpaid, until the time ofconveyance.

(3) The county assessor to assess each parcelseparately thereafter.

(c) Direct the clerk of the board to mail a copy of theorder to the person offering to tender payment.

3. If the board of county commissioners issues theorders pursuant to subsection 2, the county treasurer shall issue a receipt tothe person when he tenders payment of taxes. The receipt is conclusive evidencefor the payment of all taxes assessed against the particular parcel for whichthe payment of tax is tendered, and is a complete defense to any action fortaxes due on the parcel which may be brought for the period covered by thereceipt.

4. Each county assessor receiving a request for areport as provided for in subsection 2 shall submit the report to the board ofcounty commissioners within 30 days after receipt of the request.

(Added to NRS by 1967, 1208; A 1969, 198, 936; 1987,817; 1989, 1823; 2005,2662)

NRS 361.797 Allowancefor taxes on property admitted to state program for preservation of railroadlines on which service has been discontinued.

1. As used in this section:

(a) Program means the state program established by NRS 705.425 for the physical preservation,in place, of property of certain lines of railroad while service on such linesis discontinued.

(b) Property means the trackage and other operatingrail properties of a line of railroad.

(c) Taxes accrued means the taxes (exclusive ofspecial assessments, delinquent taxes and interest) levied on the property of aline of railroad which are due and payable during July, immediately succeedingthe date on which the owner of the property files a claim for an allowanceunder this section.

2. The owner of property which is placed upon the taxroll and has been admitted to the program by the Department of Transportationis entitled to an allowance equal to the taxes accrued against such property.

3. A claim for an allowance under the program may befiled with the assessor of the county in which the claimants property islocated between January 15 and April 30, inclusive. The claim must be madeunder oath or affirmation and filed in such form and content and accompanied bysuch proof as the Department may prescribe. The county assessor shall furnishthe appropriate form to each claimant.

4. The county assessor shall, within 10 days afterreceiving a claim, determine the assessed valuation of the property to whichthe claim applies and submit the claim to the Department. The Department shallexamine the claim and may obtain from the Department of Transportation anyinformation necessary to verify whether the line of railroad which is thesubject of the claim has been admitted to the program, and if so, the date ofadmission and the identification of the owner of the line.

5. The Department shall grant or deny each claim andshall notify both the claimant and the county assessor of its decision notlater than June 30.

6. If the claim is granted, the county assessorimmediately shall notify the auditor and ex officio tax receiver of the county,who shall make such adjustments with respect to the tax roll and the claimantstax bill as are necessary to carry into effect the allowance granted to theclaimant.

7. The ex officio tax receiver of the county shallsend to the Department a statement showing the allowances granted pursuant tothis section. Upon verification and audit of the allowances, the Departmentshall authorize reimbursement to the county by the State from moneyappropriated for that purpose.

8. The Department shall adopt such regulations as arenecessary to carry out the provisions of this section.

9. Any person who willfully makes a materially falsestatement on a claim filed under this section or produces false proof, and as aresult of such false statement or false proof an allowance is granted to aperson not entitled to the allowance, is guilty of a gross misdemeanor.

(Added to NRS by 1979, 563)

ALLODIAL TITLE

NRS 361.900 Applicationfor establishment; calculation of payment required; issuance of certificate;agreement for installment payments.

1. A person who owns and occupies a single-familydwelling, its appurtenances and the land on which it is located, free and clearof all encumbrances, except any unpaid assessment for a public improvement,may, not later than June 13, 2005, apply to the county assessor to establishallodial title to the dwelling, its appurtenances and the land on which it islocated. One or more persons who own such a home in any form of joint ownershipmay, not later than June 13, 2005, apply for the allodial title jointly if thedwelling is occupied by each person included in the application. Theapplication must be made on a form prescribed by the State Treasurer. Thecounty assessor may require that the application be accompanied by anonrefundable processing fee of not more than $25. If collected, the fee mustbe deposited in the county general fund and used to pay any expenses incurred bythe county in carrying out the provisions of NRS361.900 to 361.920, inclusive.

2. Upon receipt of an application made pursuant tosubsection 1, the county assessor shall transmit the application to the StateTreasurer. The county assessor shall transmit with the application anyadditional information required by the State Treasurer.

3. Upon receipt of an application from a countyassessor, the State Treasurer shall determine the amount of money that would berequired to be paid by the owner of the property to establish allodial title tothe property using a tax rate of $5 for each $100 of assessed valuation on thedate of the application. The amount must be separately calculated to produce analternative for payment in a lump sum and an alternative for the payment ofinstallments over a payment period of not more than 10 years. The amounts mustbe calculated to the best ability of the State Treasurer so that the money paidplus the interest or other income earned on that money will be adequate to payall future tax liability of the property for a period equal to the lifeexpectancy of the youngest titleholder of the property. The State Treasurershall make a written record of the calculations upon which the amount wasdetermined. The record must include an annual projection of the estimatedinterest and income that will be earned on the money.

4. Upon completion of the calculations required bysubsection 3, the State Treasurer shall notify the requester of the twoamounts.

5. If the homeowner pays the lump sum indicated by theState Treasurer pursuant to subsection 4 and submits proof satisfactory to theState Treasurer that the home is a single-family dwelling occupied by thehomeowner and that the home, its appurtenances and the land on which it islocated are owned free and clear of all encumbrances, except any unpaidassessment for a public improvement, the State Treasurer shall issue acertificate of allodial title to the homeowner for the home, its appurtenancesand the land on which it is located that is described in the deed for thatproperty.

6. If the homeowner notifies the State Treasurer thatthe homeowner wishes to enter into an agreement with the State of Nevada toestablish allodial title to his residence by installments, the State Treasurershall execute such an agreement on behalf of the State of Nevada. The agreementmust include a provision for rescission of the agreement by the homeowner atany time before the last payment is made and a guarantee, upon such arescission, of a refund of the unused portion of the installment payments. Theunused portion of the installment payments must be calculated by:

(a) Determining the total amount of all installmentpayments made before the date of the rescission plus the income and interestactually accrued on that money; and

(b) Subtracting from the amount determined pursuant toparagraph (a) a pro rata share of any expenses incurred by the State Treasurerthat are directly and indirectly related to the investment of the money in theAllodial Title Trust Fund and any costs directly and indirectly related to theadministration of the allodial title program during the period for which theinstallment payments were made.

7. The homeowner shall pay the installments directlyto the State Treasurer and shall continue to pay the current property taxesdirectly to the county during the period for which the installment payments aremade.

8. Upon receipt of the last installment payment, whichmust reflect any increase or decrease in the assessed valuation of the propertysince the date of the application, and submission of proof satisfactory to theState Treasurer that the home is a single-family dwelling occupied by thehomeowner and that the home, its appurtenances and the land on which it islocated are owned free and clear of all encumbrances, except any unpaidassessment for a public improvement, the State Treasurer shall issue acertificate of allodial title to the homeowner for the home, its appurtenancesand the land on which it is located that is described in the deed for thatproperty.

(Added to NRS by 1997, 3407; A 2005, 1484)

NRS 361.905 Dutiesof State Treasurer and county assessor upon issuance of certificate; payment oftaxes; deficiencies.

1. Immediately upon the issuance of a certificate ofallodial title, the State Treasurer shall transmit a copy of the certificate tothe county assessor of the county in which the property is located.

2. Upon receipt of such a certificate, the countyassessor shall make a notation on the tax roll and collect no further taxesfrom the allodial titleholder for the property, unless the allodial title isrelinquished by the homeowner or his heirs.

3. The county assessor shall, in lieu of allrequirements concerning notification of a taxpayer for the amount due pursuantto this chapter, notify the State Treasurer of the annual taxes due based onthe date of the certificate of allodial title. The State Treasurer shall paythe amounts due for taxes pursuant to this chapter, as those amounts becomedue, from the Trust Fund for Allodial Title.

4. If, at the time a payment becomes due, the accountfor the property upon which the taxes are due does not contain an amountsufficient to make the payment, the State Treasurer shall make up thedeficiency with money from the Allodial Title Account for Stabilization. If themoney in the Allodial Title Account for Stabilization is not sufficient to makeup the deficiency, the State Treasurer shall use all money available in theaccount for the property and the Allodial Title Account for Stabilization, ifany, to make a partial payment of the amount due. If no money is available ineither account, the State Treasurer shall notify the county treasurer. Anydeficiency in tax proceeds resulting from the partial or nonpayment of taxespursuant to this section must be borne by each of the entities that would havereceived the proceeds, including the State, in the same proportion as the taxrate of the entity bears to the total tax rate for the property.

(Added to NRS by 1997, 3408)

NRS 361.910 Durationof validity. Allodial title establishedpursuant to NRS 361.900 is valid for aslong as the homeowner continues to own the residence unless he relinquishes theallodial title pursuant to NRS 361.915.

(Added to NRS by 1997, 3409; A 2005, 1486)

NRS 361.915 Relinquishment.

1. A homeowner or heir who has inherited the propertymay relinquish the allodial title to the home at any time and shall relinquishsuch title:

(a) Upon the sale, lease or other transfer of theproperty during the lifetime of the last surviving allodial titleholder of theproperty;

(b) Within 150 days after the date on which the lastsurviving allodial titleholder no longer occupies the dwelling; or

(c) At the time the home is converted to anything otherthan a single-family dwelling occupied by the owner.

2. If the last surviving allodial titleholder, allallodial titleholders of the residence or all heirs are required by subsection1 or choose to relinquish the allodial title, the State Treasurer must benotified in a written document that is signed by each allodial titleholder orheir and notarized.

3. Upon receipt of a notice to relinquish allodialtitle, the State Treasurer shall prepare a refund of the unused portion of themoney in the Allodial Title Trust Fund that is attributable to the title beingrelinquished, if any. The unused portion must be calculated by:

(a) Determining the total amount paid by the allodialtitleholder into the Allodial Title Trust Fund plus the income and interestactually accrued on that money; and

(b) Subtracting from the amount determined pursuant toparagraph (a):

(1) The amount which was paid out for taxes fromthe Allodial Title Trust Fund on behalf of the property during the period forwhich the allodial title was held;

(2) A pro rata share of any expenses incurred bythe State Treasurer that are directly and indirectly related to the investmentof the money in the Allodial Title Trust Fund and any costs directly andindirectly related to the administration of the allodial title program duringthe period for which the allodial title was held; and

(3) Any money removed from the account for theproperty pursuant to subsection 3 of NRS361.920.

4. Immediately upon the acceptance of a notice torelinquish allodial title, the State Treasurer shall transmit a copy of thenotice to the county assessor of the county in which the property is located.Upon receipt of such a notice, the county assessor shall make a notation on thetax roll and proceed to collect all future taxes directly from the homeowner.

5. Allodial title may not be relinquished by less thanall of the allodial titleholders or heirs of the residence.

(Added to NRS by 1997, 3411; A 2005, 1487)

NRS 361.920 AllodialTitle Trust Fund; regulations of State Treasurer.

1. The Allodial Title Trust Fund is hereby created.The State Treasurer shall administer the Fund. The interest and income earnedon the money in the Trust Fund must be credited to the Fund. The StateTreasurer shall expend the money in the Trust Fund to make the payments ofproperty tax on behalf of the residential properties for which allodial titlehas been established and not relinquished and for no other purposes except thatnot more than 2 percent of the money in the Fund may be used as necessary topay expenses of the State Treasurer that are directly related to the cost toinvest the money in the Fund and to administer the program. The State Treasurershall not make any payment from the money in the Trust Fund more than 5business days before the day on which the payment becomes due.

2. The State Treasurer shall invest the money in theTrust Fund in obligations which would be legal investments for the state pursuantto NRS 355.140.

3. The State Treasurer shall maintain a separateaccount in the Trust Fund for each allodial title and an Allodial Title Accountfor Stabilization. Any interest or other income earned on the money in anaccount that exceeds the projection of estimated interest and income madepursuant to subsection 3 of NRS 361.900for the fiscal year must be transferred to the Allodial Title Account forStabilization as soon as practicable after June 30 of that year.

4. The State Treasurer shall adopt such regulations asare necessary to carry out the provisions of NRS361.900 to 361.920, inclusive, toensure that the Allodial Title Trust Fund is efficiently and securelymaintained.

(Added to NRS by 1997, 3412)

 

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