Nevada Revised Statutes
Chapter 361 - Property Tax

NRS 361.032 - "Property of an interstate or intercounty nature" defined. - "Property of an interstate or intercounty nature" means tangible property...

NRS 361.035 - "Real estate" and "real property" defined. - 1. "Real estate" or "real property" means: (a) All houses,...

NRS 361.040 - "Resident" defined. - "Resident" means a person who has established a residence in...

NRS 361.042 - "Slide-in camper" defined. - "Slide-in camper" means a portable unit designed to be loaded...

NRS 361.043 - "Taxable value" defined. - "Taxable value" means: 1. The value of property of an...

NRS 361.0435 - County assessor: Dissemination to public of information concerning taxation of property. - 1. A county assessor may, by regular mail, electronic means...

NRS 361.044 - County assessor: Duty to keep certain proprietary information concerning taxpayer confidential. - Except as otherwise provided in NRS 239.0115 and 360.250 and...

NRS 361.0445 - Provision of certain information regarding property taxes on Internet. - 1. The Department shall, to the extent feasible, provide information...

NRS 361.0447 - Report to county treasurer of change in ownership of residential real property. - A county assessor shall, not less than once every 30...

NRS 361.045 - Taxable property. - Except as otherwise provided by law, all property of every...

NRS 361.050 - United States property exempted. - All lands and other property owned by the United States,...

NRS 361.055 - Exemption of state lands and property generally; payments by Department of Wildlife in lieu of taxes; apportionment of payments. - 1. All lands and other property owned by the State...

NRS 361.060 - Property of counties, cities, towns, Nevada Rural Housing Authority and certain other political subdivisions exempted. - 1. All lands and other property owned by the Nevada...

NRS 361.0605 - Property related to public use of privately owned park exempted; exclusion. - 1. The acquisition, improvement or use of land by the...

NRS 361.061 - Property related to public use of privately owned airport exempted; exclusion. - 1. The acquisition, improvement or use of land by the...

NRS 361.062 - Property of trusts for furtherance of public functions exempted. - All property, both real and personal, of a trust created...

NRS 361.065 - Property of school districts and charter schools exempted. - All lots, buildings and other school property owned by any...

NRS 361.067 - Vehicles exempted. - All vehicles, as defined in NRS 371.020, are exempt from...

NRS 361.068 - Business inventories and consumables, livestock, bees, certain pipe and agricultural equipment, boats, campers, fine art for public display and certain personal property of nonresidents exempted; establishment of de minimis exemption fo... - 1. The following personal property is exempt from taxation: (a)...

NRS 361.0683 - Partial abatement of taxes imposed on personal property located at new or expanded data center. [Effective through December 31, 2056.] - 1. A person who intends to locate or expand a...

NRS 361.0687 - Partial abatement of taxes imposed on certain new or expanded businesses. [Effective through June 30, 2032.] Partial abatement of taxes imposed on certain new or expanded businesses. [Effective July 1, 2032.] - 1. A person who intends to locate or expand a...

NRS 361.069 - Household goods and furniture exempted; exclusion of rental property. - 1. Except as otherwise provided in this section, household goods...

NRS 361.070 - Drainage ditches, canals and irrigation systems exempted. - 1. Drainage ditches and canals, together with the lands which...

NRS 361.073 - Property of water users’ nonprofit associations and nonprofit cooperative corporations exempted. - All real and personal property of a water users’ nonprofit...

NRS 361.075 - Exemption of unpatented mines and mining claims. - Unpatented mines and mining claims shall be exempt from taxation,...

NRS 361.077 - Exemption of property used for control of air or water pollution. - 1. All property, both real and personal, is exempt from...

NRS 361.078 - Exemption of residential property containing shelter protecting against radioactive fallout. - 1. Residential property to the extent of $1,000 assessed valuation...

NRS 361.080 - Exemption of property of surviving spouses. - 1. The property of surviving spouses, not to exceed the...

NRS 361.082 - Exemption of portions of qualified low-income housing projects. - 1. That portion of real property and tangible personal property...

NRS 361.083 - Exemption of certain property and buildings used for care or relief of orphan children, or of sick, infirm or indigent persons. - The property on which stands a hospital or other charitable...

NRS 361.084 - Exemption of single-family residence that replaces single-family residence partially or completely destroyed in certain emergencies or disasters. - 1. Except as otherwise provided in this subsection, an owner...

NRS 361.085 - Exemption of property of persons who are blind. - 1. The property of each person who is blind, not...

NRS 361.086 - Exemption of certain property used for housing elderly persons or persons with disabilities. - All real property and tangible personal property used exclusively for...

NRS 361.087 - Exemption of residential improvements made to remove barriers to persons with disabilities. - 1. An increase must not be made to the assessed...

NRS 361.088 - Exemption of property of Nathan Adelson Hospice. - All real and personal property of the Nathan Adelson Hospice...

NRS 361.090 - Veterans’ exemptions. - 1. The property, to the extent of $2,000 assessed valuation,...

NRS 361.0905 - Waiver of veteran’s exemption; designation of any amount of exemption for credit to Gift Account for veterans homes in southern or northern Nevada. - 1. Any person who qualifies for an exemption pursuant to...

NRS 361.091 - Exemption for veteran who has incurred service-connected disability and surviving spouse of such a veteran. - 1. A bona fide resident of the State of Nevada...

NRS 361.095 - Exemptions of veterans’ organizations. - 1. The funds, furniture, paraphernalia and regalia owned and used...

NRS 361.096 - Exemption of certain property leased or rented to charter school. - 1. All real and personal property that is leased or...

NRS 361.098 - Exemption of property of charitable foundations established by Board of Regents of University of Nevada. - All real and personal property owned by a charitable foundation...

NRS 361.099 - Exemption of certain real and personal property leased or rented to Nevada System of Higher Education. - All real and personal property which is leased or rented...

NRS 361.100 - Exemption of property of university fraternities and sororities. - All real property owned by any fraternity or sorority, or...

NRS 361.105 - Exemptions of nonprofit private schools. - Nonprofit private schools, with lots appurtenant thereto and furniture and...

NRS 361.106 - Exemption of property of certain apprenticeship programs. - 1. Except as otherwise provided in subsection 2, the real...

NRS 361.107 - Exemption of property of Pershing County Kids, Horses, Rodeo Inc. - 1. Except as otherwise provided in subsection 2, all real...

NRS 361.110 - Exemptions of certain organizations. - 1. Except as otherwise provided in subsection 2, the buildings,...

NRS 361.111 - Exemption of certain property of Archaeological Conservancy, Nature Conservancy, American Land Conservancy and Nevada Land Conservancy. - 1. Except as otherwise provided in subsections 2 and 3,...

NRS 361.115 - Exemptions of property of Nevada Children’s Foundation, Inc., Nevada Heritage Association, Inc., and Habitat for Humanity International. - All real and personal property of the Nevada Children’s Foundation,...

NRS 361.125 - Exemption of churches, chapels and land used exclusively for worship. - 1. Except as otherwise provided in subsection 2: (a) Churches,...

NRS 361.130 - Exemption of public cemeteries and graveyards. - All cemeteries and graveyards set apart and used for and...

NRS 361.132 - Exemption of certain private cemeteries and places of burial. - The cemetery lands and property of any nonprofit corporation governed...

NRS 361.135 - Exemptions of certain lodges, societies and similar charitable or benevolent organizations. - 1. The funds, furniture, paraphernalia and regalia owned by any...

NRS 361.140 - Exemptions of certain charitable corporations. - 1. In addition to the corporations defined by law to...

NRS 361.145 - Exemptions of noncommercial theaters. - The buildings, furniture and equipment of noncommercial theaters owned and...

NRS 361.150 - Exemptions of volunteer fire departments. - The real and personal property of organized and incorporated volunteer...

NRS 361.155 - Exemptions: Filing of claims and designations; duration and amount; assessment and penalty for erroneous grant or renewal; review of late or denied claim. - 1. Except as otherwise provided in this section and NRS...

NRS 361.1565 - Certain exemptions reduced to extent of exemption from governmental services tax. - The personal property tax exemption to which a surviving spouse,...

NRS 361.157 - Exempt real estate subject to taxation if used as residence or in business conducted for profit; exceptions. - 1. When any real estate or portion of real estate...

NRS 361.159 - Exempt personal property subject to taxation if used in business conducted for profit; exceptions. - 1. Except as otherwise provided in subsection 3, when personal...

NRS 361.160 - "Personal property in transit" defined; exceptions. - 1. Personal property in transit through this State is personal...

NRS 361.165 - Warehouse books and records: Designation of "no situs" property; contents; inspection. - 1. All property claimed to be "no situs" under NRS...

NRS 361.180 - Civil action for collection of taxes evaded. - If any owner, shipper or agent thereof shall by misrepresentation,...

NRS 361.185 - Penalty for false statement. - If any person shall willfully deliver any statement to the...

NRS 361.186 - Collection of 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 the...

NRS 361.187 - Applicability of exemption to owner of leased art. - The exemption provided in paragraph (j) of subsection 1 of...

NRS 361.189 - Parceling system. - 1. Not later than July 1, 1979, and thereafter: (a)...

NRS 361.190 - Manner of description until parceling system established. - For tax purposes, land in this State shall be legally...

NRS 361.195 - Land surveyed under authority of United States. - Land surveyed under the authority of the United States may...

NRS 361.200 - City lots. - City lots may be described by naming the city and...

NRS 361.205 - Description with reference to map or plat. - When the owners of land have laid out and platted...

NRS 361.210 - Description with reference to unofficial map filed with county assessor or county commissioners. - When an owner of land has furnished any map or...

NRS 361.215 - Description with reference to map in possession of county or county officer: Identification of parcels; display of map; reference to map. - 1. Where any county or county officer possesses a complete,...

NRS 361.220 - Description by metes and bounds. - Land may be described by metes and bounds, or other...

NRS 361.221 - Certification required; Appraiser’s Certification Board; examinations. - 1. A person shall not perform the duties of an...

NRS 361.2212 - Petition to review criminal history of person to determine whether criminal history disqualifies person from obtaining certificate. - 1. The Department shall develop and implement a process by...

NRS 361.222 - Temporary certificate. - The Department shall issue a temporary appraiser’s certificate to a...

NRS 361.2224 - Application for certificate to include social security number of applicant. [Effective until the date of the repeal of 42 U.S.C. § 666, the federal law requiring each state to establish procedures for withholding, suspending and restri... - An application for the issuance of a certificate as an...

NRS 361.2225 - Statement by applicant concerning payment of child support; grounds for denial of certificate; duty of Department. [Effective until the date of the repeal of 42 U.S.C. § 666, the federal law requiring each state to establish procedures... - 1. An applicant for the issuance of a certificate as...

NRS 361.2226 - Suspension of certificate for failure to pay child support or comply with certain subpoenas or warrants; reinstatement. [Effective until the date of the repeal of 42 U.S.C. § 666, the federal law requiring each state to establish proce... - 1. If the Department receives a copy of a court...

NRS 361.2227 - Renewal of certificate: Application to include information relating to state business license; grounds for denial of renewal. - 1. In addition to any other requirements set forth in...

NRS 361.223 - Continuing education: Annual training requirement; waiver. - 1. Except as otherwise provided in this section, every person...

NRS 361.224 - Effect of failure to meet requirements for continuing education. - On or before July 15 of each fiscal year, the...

NRS 361.2242 - Department of Taxation prohibited from denying application for certificate based solely on immigration or citizenship status; applicant without social security number authorized to provide alternative personally identifying number; dis... - 1. The Department shall not deny the application of a...

NRS 361.225 - Rate of assessment. - All property subject to taxation must be assessed at 35...

NRS 361.227 - Determination of taxable value. - 1. Any person determining the taxable value of real property...

NRS 361.2275 - Determination of status of property as leased or used. - 1. For purposes of NRS 361.157, 361.159 and 361.227, except...

NRS 361.228 - Intangible personal property: Exemption from taxation; prohibition against consideration of value; consideration of attributes of real property. - 1. All intangible personal property is exempt from taxation, including,...

NRS 361.2285 - Adoption of regulations regarding use of income approach for valuation of real property used to conduct business. - The Nevada Tax Commission shall adopt regulations which: 1. Provide...

NRS 361.229 - Adjustment of actual age of improvements in computation of depreciation. - 1. The actual age of each improvement made on a...

NRS 361.233 - Assessment and valuation of real property within common-interest community. - 1. Notwithstanding any other provision of law, if a community...

NRS 361.235 - Assessment of corporate stock and property of partnership; taxation of corporate property. - 1. The owner or holder of any stock in any...

NRS 361.240 - Assessment of undivided property of deceased and insane persons; payment of taxes. - 1. The undivided property of deceased and insane persons may...

NRS 361.244 - Classification of mobile or manufactured homes and factory-built housing as real property. - 1. A mobile or manufactured home is eligible to become...

NRS 361.2445 - Conversion of mobile or manufactured home from real to personal property. - 1. A mobile or manufactured home which has been converted...

NRS 361.245 - Personal property subject to security interest. - When personal property is subject to a security interest it...

NRS 361.260 - Method of assessing property for taxation; appraisals and reappraisals. - 1. Each year, the county assessor, except as otherwise required...

NRS 361.261 - Determination of assessed value of property that is not being reappraised: Adoption of factors for improvements. - The factors for improvements required by subsection 5 of NRS...

NRS 361.263 - Issuance of subpoenas by county assessors; duty of state and local governmental entities to provide documents and other information to county assessor; protection of information from disclosure. - 1. The county assessor may issue subpoenas to require the...

NRS 361.265 - Written statement 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...

NRS 361.275 - Liability of county assessor for taxes not assessed through willful or inexcusable neglect; duties of county auditor and county treasurer regarding property not assessed. - 1. The county assessor and his or her sureties shall...

NRS 361.280 - District attorney to report unassessed property to county commissioners; hearing; action against county assessor; levy of double amount of taxes against person refusing to give statement. - 1. On or before January 15 of each year, the...

NRS 361.295 - Assessment of real property by two counties: Examination and determination by Department. - When real property is assessed by the county assessors of...

NRS 361.300 - Time and manner for completion of secured tax roll; list of taxpayers and valuations; notice of assessed valuation. - 1. On or before January 1 of each year, the...

NRS 361.305 - Preparation by county assessor of maps or plats of city blocks and subdivisions. - The county assessor shall also make a map or plat...

NRS 361.310 - Time and manner for completion of assessment roll; closing and reopening of roll as to changes; appeal of changes; log of changes to secured roll. - 1. On or before January 1 of each year, the...

NRS 361.315 - Meetings to establish valuation for purposes of assessment. - 1. Except as otherwise provided in subsection 3, annually, a...

NRS 361.318 - Reports by companies that use property of interstate or intercounty nature: Filing requirements; extension of time to file; failure to file. - 1. To enable the Nevada Tax Commission to establish appropriate...

NRS 361.320 - Determination and allocation of valuation for property of interstate or intercounty nature; billing, collection and remittance of taxes on private car lines. - 1. At the regular session of the Nevada Tax Commission...

NRS 361.3205 - Central assessment roll for property of interstate or intercounty nature; notice of assessment; payment; apportionment of taxes; recovery of delinquent taxes. - 1. The Department shall enter on a central assessment roll...

NRS 361.321 - Report of new construction by business; valuation for assessment purposes; supplemental tax bill; payment and apportionment of taxes. - 1. Any business which owns, manages or operates property that...

NRS 361.323 - Determination and apportionment of valuation for property of electric light and power companies used to generate or transmit electricity for use outside State. - 1. Except as otherwise provided in NRS 361.320, where 75...

NRS 361.325 - Nevada Tax Commission to establish valuations of mobile homes and land; property escaping taxation to be placed on assessment roll. - 1. On or before the first Monday in June of...

NRS 361.330 - Effect of noncompliance on assessment and collection of taxes. - No assessment of property is invalid, and no collection of...

NRS 361.333 - Procedure. - 1. Not later than May 1 of each year, the...

NRS 361.334 - Definitions. - As used in NRS 361.334 to 361.435, inclusive: 1. The...

NRS 361.335 - Notice of completion of assessment roll and of meeting of county board of equalization. - After the assessment roll has been completed pursuant to NRS...

NRS 361.340 - County boards of equalization: Membership; additional panels; clerk; compensation; compliance with regulations; meetings; procedural requirements; attendance of district attorney and assessor. - 1. Except as otherwise provided in subsection 2, the board...

NRS 361.342 - Date of postmark deemed date of filing of appeal. - 1. Except as provided in subsection 2, any appeal to...

NRS 361.345 - Power of county board of equalization to change valuation of property; review of changes in valuation and estimation of certain property by county assessor; notice of addition to assessed valuation. - 1. Except as otherwise provided in subsection 2, the county...

NRS 361.350 - List of assessments increased by county board of equalization; hearing before State Board of Equalization. - 1. On the day after the adjournment of the county...

NRS 361.355 - Complaints of overvaluation or excessive valuation by reason of undervaluation or nonassessment of other property. - 1. Any person, firm, company, association or corporation, claiming overvaluation...

NRS 361.356 - Appeal to county board of equalization where inequity exists. - 1. An owner of any real or personal property placed...

NRS 361.357 - Appeal to county board of equalization where full cash value of property is less than its taxable value. - 1. The owner of any real or personal property placed...

NRS 361.360 - Appeals to State Board of Equalization. - 1. Any taxpayer aggrieved at the action of the county...

NRS 361.362 - Appeal on behalf of owner of property. - 1. Except as otherwise provided in this section, at the...

NRS 361.365 - Records of hearings of county board of equalization: Format and contents; transmittal to State Board of Equalization; availability to public; duties of complainant who requests transcript. - 1. Each county board of equalization shall, at the expense...

NRS 361.375 - State Board of Equalization: Composition; qualifications; terms; removal; compensation; quorum; adoption of and compliance with regulations; staff. - 1. The State Board of Equalization, consisting of five members...

NRS 361.380 - Meetings of State Board of Equalization; notice. - 1. Except as otherwise provided in subsection 3, annually, the...

NRS 361.385 - Public sessions; persons may appear by attorney or file statements. - 1. All sessions shall be public and any person is...

NRS 361.390 - Duties of county assessor; projections for current and upcoming fiscal years. - Each county assessor shall: 1. File with or cause to...

NRS 361.395 - Equalization of 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 of...

NRS 361.400 - Appeals from action of county boards of equalization. - 1. The State Board of Equalization shall hear and determine...

NRS 361.402 - Direct appeals to State Board of Equalization from valuation by Department of certain property used in connection with mining. - 1. Any person, firm, company, association or corporation claiming overvaluation...

NRS 361.403 - Direct appeals to State Board of Equalization from valuations of Nevada Tax Commission. - 1. Any person, firm, company, association or corporation, claiming overvaluation...

NRS 361.405 - Certification of changes in assessed valuation; notice of increased 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 Equalization forthwith...

NRS 361.410 - Judicial review: Availability and restrictions; prosecution and defense; burden of proof. - 1. No taxpayer may be deprived of any remedy or...

NRS 361.420 - Payment of taxes under protest; action for recovery of taxes; limitation of action. - 1. Any property owner whose taxes are in excess of...

NRS 361.425 - Distribution of taxes paid under protest; payment of judgments pursuant to NRS 361.420; duties of county commissioners and Governor pertaining to interest. - 1. Nothing in NRS 361.420 or in any remedy provided...

NRS 361.430 - Burden of proof on plaintiff in action brought under NRS 361.420. - In every action brought under the provisions of NRS 361.420,...

NRS 361.435 - Consolidation of actions; venue. - Any property owner owning property of like kind in more...

NRS 361.445 - Basis for property taxation. - The assessment made by the county assessor and by the...

NRS 361.450 - Liens for taxes: Attachment; superiority; expiration of lien on mobile or manufactured home. - 1. Except as otherwise provided in subsection 3, every tax...

NRS 361.453 - Limitation on total ad valorem tax levy; exceptions. - 1. Except as otherwise provided in this section and NRS...

NRS 361.4535 - Projections of revenue from ad valorem taxes: Duties of county assessors and Department. - 1. On or before March 5 of each year, the...

NRS 361.454 - Determination by county auditor of effect of tentative budget on each taxpayer; dissemination of information. - 1. Upon receipt of the tentative budgets submitted pursuant to...

NRS 361.4545 - Publication of informational notices regarding tentative budgets and tax rates. - 1. On or before May 5 of each year, the...

NRS 361.4547 - Nevada Tax Commission to certify combined tax rate to boards of county commissioners; procedure when additional levy of taxes ad valorem approved by voters of school district causes combined rate to exceed statutory limitation. - 1. After the approval of the final budgets for the...

NRS 361.455 - Procedure for reducing combined rate within statutory limitation; revised budgets. - 1. Unless individual tax rates are reduced pursuant to NRS...

NRS 361.457 - Establishment of combined tax rate: Prohibited agreements between local governments. - The governing bodies of the local governments within a county...

NRS 361.460 - Levy of tax rate by county commissioners: Resolution. - Immediately after the Nevada Tax Commission shall certify the combined...

NRS 361.463 - Reduction of tax levy which exceeds statutory limitation; priority of taxes levied for payment of bonded indebtedness. - 1. In any year in which the total taxes levied...

NRS 361.465 - Extension and delivery of tax roll after levy. - 1. Immediately upon the levy of the tax rate the...

NRS 361.470 - Tax receiver charged with full amount of taxes levied. - On delivering the assessment roll to the ex officio tax...

NRS 361.471 - Definitions. - As used in NRS 361.471 to 361.4735, inclusive, unless the...

NRS 361.47111 - "Ad valorem taxes" defined. - "Ad valorem taxes" does not include any assessments levied pursuant...

NRS 361.4712 - "Ad valorem taxes levied in a county" defined. - "Ad valorem taxes levied in a county" means any ad...

NRS 361.4715 - "Combined overlapping tax rate" defined. - "Combined overlapping tax rate" means the total ad valorem tax...

NRS 361.4721 - "Taxing entity" defined. - "Taxing entity" means the State and any political subdivision or...

NRS 361.4722 - Partial abatement of taxes levied on property for which assessed valuation has been established or on remainder parcel of real property. - 1. Except as otherwise provided in or required to carry...

NRS 361.4723 - Partial abatement of taxes levied on certain single-family residences. - The Legislature hereby finds and declares that an increase in...

NRS 361.4724 - Partial abatement of taxes levied on certain residential rental dwellings. - The Legislature hereby finds and declares that many Nevadans who...

NRS 361.4725 - Exemption from partial abatements following certain fluctuations in taxable value of property. - 1. Except as otherwise provided in this section and notwithstanding...

NRS 361.4726 - Exemption from partial abatements for certain new taxes and increases in existing taxes. - 1. Except as otherwise provided by specific statute, if any...

NRS 361.4727 - Increase in 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 by...

NRS 361.4728 - Levy of tax upon approval of voters at rate that is exempt from partial abatements. - 1. In addition or as an alternative to increasing the...

NRS 361.47285 - Calculation of partial abatement when single-family residence is replaced after partial or complete destruction in certain emergencies or disasters. - 1. Notwithstanding the provisions of NRS 361.4722, 361.4723 and 361.4724,...

NRS 361.4729 - Calculation of partial abatement when taxable value of real property is reduced because of destruction, removal or overassessment of improvement. - If the taxable value of an improvement to real property...

NRS 361.4732 - Effect of annexation of real property to taxing entity. - Except as otherwise required to carry out the provisions of...

NRS 361.4733 - Adoption of regulations by Committee on Local Government Finance. - 1. The Committee on Local Government Finance shall adopt: (a)...

NRS 361.4734 - Review of determination of applicability of partial abatement; appeal of decision upon review; judicial review. - 1. A taxpayer who is aggrieved by a determination of...

NRS 361.4735 - Penalty for false claim of partial abatement. - Any person who falsely claims to be entitled to a...

NRS 361.475 - County treasurers to be tax receivers. - The several county treasurers of this state shall be ex...

NRS 361.480 - Notice to taxpayers; individual tax bills. - 1. Upon receiving the assessment roll from the county auditor,...

NRS 361.482 - Collection of tax levied by State. - The ad valorem tax on property levied by the Legislature...

NRS 361.483 - Time for payment of taxes; penalties; notification of certain provisions regarding waiver or reduction of penalty. - 1. Except as otherwise provided in this section and NRS...

NRS 361.4835 - Waiver of all or part of interest and penalty for late payment of taxes. - 1. If the county treasurer or the county assessor finds...

NRS 361.484 - Abatement of taxes on real or personal property acquired by Federal Government, State or political subdivision. - 1. As used in this section, "acquired" means acquired: (a)...

NRS 361.485 - Duties of tax receiver when taxes paid; certain overpayments not refunded; certain deficiencies not collected. - 1. Whenever any tax is paid to the ex officio...

NRS 361.486 - Payment of interest on overpayment of taxes. - 1. Except as otherwise provided in subsection 2 and NRS...

NRS 361.505 - Migratory property: Definition; placement on unsecured tax roll; proration of tax. - 1. As used in NRS 361.505 to 361.5607, inclusive, "migratory...

NRS 361.510 - Preparation of blank receipts for payment of taxes on movable personal property. - 1. Except as otherwise provided in subsection 2, before June...

NRS 361.525 - Penalties for tax receiver giving other than required receipts. - If a tax receiver gives any receipt on the payment...

NRS 361.530 - Reservation and disposition of commission on personal property tax collected. - 1. Except as otherwise provided in this section, on all...

NRS 361.535 - Date taxes become delinquent; penalty for delinquency; collection by seizure and sale of personal property or alternative methods; disposition of excess proceeds from sale of certain property. - 1. If the person, company or corporation so assessed neglects...

NRS 361.545 - Monthly returns of county assessor to county auditor and county treasurer; duties of county auditor and county treasurer. - On or before the fifth day of each month, the...

NRS 361.550 - Penalty for county assessor’s neglect or refusal; duties of county auditor and district attorney. - 1. Should the county assessor neglect or refuse to make...

NRS 361.555 - Actions against county auditor for losses sustained by State and county through defalcation of county assessor. - 1. The county auditor shall be liable on his or...

NRS 361.560 - Action to recover personal property tax. - 1. In addition to any other remedies provided by law...

NRS 361.5605 - County commissioners may designate county treasurer to collect personal property taxes. - The board of county commissioners of any county may by...

NRS 361.5607 - Designation of taxes on personal property as uncollectible. - 1. The tax receiver may petition the board of county...

NRS 361.561 - Applicability to certain vehicles. - 1. A dwelling unit identified as "chassis-mount camper," "mini motor...

NRS 361.562 - Report to county assessor of purchase, repossession or entry into State of mobile or manufactured home; manner of assessment. - 1. Each purchaser or repossessor of a mobile or manufactured...

NRS 361.5625 - Filing requirements for owners of at least 25 mobile or manufactured homes leased within county for commercial purposes and not converted to real property. - A person who owns at least 25 mobile or manufactured...

NRS 361.5641 - Allowable credit for tax paid on another mobile or manufactured home sold or exchanged or paid to state of previous residence. - If any person: 1. Who has purchased a mobile or...

NRS 361.5643 - Issuance of sticker by county assessor. - Upon compliance by the purchaser or repossessor of a mobile...

NRS 361.5644 - Penalty for noncompliance; seizure and sale of mobile or manufactured home. - 1. If the purchaser, repossessor or other owner of a...

NRS 361.5648 - Mailing of notice of delinquent taxes: Duties of tax receiver; contents of notice; second notice; costs; limitation of liability for failure to provide. - 1. Within 30 days after the first Monday in March...

NRS 361.565 - Publication of notice of delinquent taxes: Time, manner and costs of publication; contents of notice. - 1. Except as otherwise provided in subsection 3, if the...

NRS 361.567 - Expedited procedure for sale of abandoned property; inspection of property to determine abandonment; required notice and affidavit; judicial review; criteria for determining abandonment. - 1. The tax receiver of a county may elect to...

NRS 361.570 - Trustee’s certificate: Issuance to county treasurer; effect; contents; recordation; annual assessment of property held in trust. - 1. Pursuant to the notice given as provided in NRS...

NRS 361.577 - Costs of abating nuisance chargeable against property held by county treasurer. - The necessary costs to the county to abate a nuisance...

NRS 361.580 - Accounting by tax receiver to county auditor following period for redemption; duties of county auditor. - 1. No later than July 31 of each year following...

NRS 361.585 - Execution and delivery of deeds to county treasurer as trustee after period of redemption; reconveyance of property. - 1. When the time allowed by law for the redemption...

NRS 361.590 - Contents, recordation and effect of deeds to county treasurer as trustee after period of redemption; presumption of legality of proceedings. - 1. If a property described in a certificate is not...

NRS 361.595 - Conveyances of property held in trust by county treasurer: Procedure; order of county commissioners; deeds to purchasers. - 1. Any property held in trust by any county treasurer...

NRS 361.600 - Limitation of action to recover land sold for taxes. - No action or counterclaim for the recovery of lands sold...

NRS 361.603 - Acquisition by local government or Nevada System of Higher Education of property held in trust. - 1. Any local government or the Nevada System of Higher...

NRS 361.604 - Acquisition by Indian tribe of property held in trust. - 1. Any Indian tribe may acquire property held in trust...

NRS 361.605 - Rental of property held in trust; application of rents. - While property is held in trust as provided in this...

NRS 361.606 - Leases for development of oil, gas and geothermal resources: Authority to lease property held in trust. - Any property held in trust by any county treasurer by...

NRS 361.607 - Leases for development of oil, gas and geothermal resources: Procedure for leasing. - 1. When the board of county commissioners determines that the...

NRS 361.608 - Leases for development of oil, gas and geothermal resources: Term of lease. - A lease may be for a fixed period, and so...

NRS 361.610 - Disposition of amounts received from sale price, rents or redemption of property held in trust; no charge against county for services of officer; claims for and agreements concerning recovery of excess proceeds; authorization of person... - 1. Out of the sale price or rents of any...

NRS 361.615 - Liability of county treasurer for failure to perform duties of trust. - Every county treasurer and his or her successor in office,...

NRS 361.620 - Payment of penalties, interest and costs into county general fund. - The additional penalties, interest and costs provided for in this...

NRS 361.625 - Payment of delinquent taxes before sale and institution of suit; filing of tax receipt. - At any time after June 1 and before the institution...

NRS 361.630 - Service of tax receipt upon district attorney: Effect; liability for negligence. - After having been served by any person with the tax...

NRS 361.635 - Preparation and delivery of certified lists of delinquencies to district attorney; commencement of action. - 1. Not later than the second Monday in June, the...

NRS 361.640 - Additional bond of district attorney. - Before receiving the delinquent list as provided in NRS 361.635,...

NRS 361.645 - Evidentiary effect of list of delinquent taxes and certificate of assignment of tax lien. - 1. The delinquent list or a copy thereof certified by...

NRS 361.650 - Parties; venue and jurisdiction. - 1. Actions authorized by NRS 361.635 must be commenced in...

NRS 361.655 - Form of complaint by district attorney. - The complaint in an action brought by the district attorney...

NRS 361.660 - Complaint and summons may contain more specific description of property than is contained in assessment roll. - 1. In all suits brought by the district attorney for...

NRS 361.665 - Issuance of summons. - Upon a complaint being filed in a district court, a...

NRS 361.670 - Service of summons on personal defendant and real estate and improvements. - The summons so issued must be served by the sheriff,...

NRS 361.675 - Publication and posting to be completed 10 days before date set for appearance; return as conclusive evidence of service. - 1. The last publication of the notice, and the last...

NRS 361.680 - Form of notice of action by district attorney. - In an action brought by the district attorney, the notice...

NRS 361.685 - Notices and affidavits: Filing with county recorder; evidentiary effect of copies; costs. - 1. The district attorney or the assignee of a tax...

NRS 361.690 - Entry of default and final judgment on failure of defendant to appear. - 1. If, on the return day named in the summons,...

NRS 361.695 - Answer of defendant. - The defendant may answer by a verified pleading: 1. That...

NRS 361.700 - Judgments, liens and execution. - 1. In case judgment is rendered for the defendant, it...

NRS 361.705 - Effect of deeds derived from sale of real property. - Any deed derived from the sale of real property under...

NRS 361.710 - Applicability of NRS, N.R.C.P. and NRAP to proceedings. - The provisions of title 2 of NRS and the Nevada...

NRS 361.715 - Fees of officers; taxing and apportionment of costs. - 1. There shall be allowed to all officers, except district...

NRS 361.720 - Duties of district attorney on collection of delinquent taxes. - 1. The district attorney shall: (a) On the receipt of...

NRS 361.725 - Return of list of delinquent taxes and statement of those remaining uncollected to county auditor; board of county commissioners may strike off uncollectible taxes. - 1. On the first Monday of September and May in...

NRS 361.730 - Penalties for district attorney failing or refusing to pay over tax money. - If any district attorney shall fail or refuse to pay...

NRS 361.7303 - Definitions. - As used in this section and NRS 361.7303 to 361.733,...

NRS 361.7307 - "Assignee" defined. - "Assignee" means a person: 1. To whom an assignment of...

NRS 361.731 - "Tax lien" defined. - "Tax lien" means a perpetual lien which remains against a...

NRS 361.7311 - Agreements for assignment of tax liens. - 1. If any taxes assessed against a parcel of real...

NRS 361.7312 - Assignment of tax lien by county treasurer. - 1. Except as otherwise provided in subsection 2, a county...

NRS 361.7314 - Posting of bond by assignee; exception. - 1. Except as otherwise provided in subsection 4, an assignee...

NRS 361.7316 - Time and conditions of assignment. - 1. A county treasurer may assign a tax lien against...

NRS 361.7318 - Certificate of assignment: Issuance; contents; security interest. - 1. The county treasurer shall issue a certificate of assignment...

NRS 361.732 - Issuance of duplicate certificate of assignment. - If an assignee requests the county treasurer to issue a...

NRS 361.7322 - Record of assignment. - The county treasurer shall make a notation in his or...

NRS 361.7326 - Redemption of tax lien after assignment: Amount of required payment; issuance, contents and recording of release of lien. - 1. An owner of property may redeem a tax lien...

NRS 361.733 - Commencement of action for collection by assignee; notice of action and claim. - 1. Except as otherwise provided in this section, if a...

NRS 361.736 - Definitions. - As used in NRS 361.736 to 361.7398, inclusive, unless the...

NRS 361.7362 - "Claim" defined. - "Claim" means a claim for the postponement of the payment...

NRS 361.7364 - "Household" defined. - "Household" means a claimant and a spouse, parent, child or...

NRS 361.7366 - "Income" defined. - "Income" means adjusted gross income, as defined in the Internal...

NRS 361.7368 - "Occupied by the owner" defined. - "Occupied by the owner" means that a single-family residence and...

NRS 361.737 - "Property tax accrued" defined. - "Property tax accrued" means property taxes, excluding special assessments, delinquent...

NRS 361.7372 - "Single-family residence" defined. - "Single-family residence" includes: 1. A single dwelling unit and all...

NRS 361.7374 - Powers and duties of Department. - 1. The Department is responsible for the administration of the...

NRS 361.7376 - Eligibility to file claim for postponement; maximum amount that may be postponed. - 1. The owner of a single-family residence may file a...

NRS 361.7378 - Determination of claimant for household. - If two or more members of a household are eligible...

NRS 361.738 - Filing, form, contents and execution of claims; availability of forms. - 1. A claim must be filed with the county treasurer...

NRS 361.7382 - Action by county treasurer on claims; review of decisions on claims. - 1. A county treasurer shall, within 30 days after receiving...

NRS 361.7384 - Confidentiality of information contained in claims. - Except as otherwise provided by specific statute, no person may...

NRS 361.7386 - Issuance, contents and recording of certificates of eligibility. - 1. If a claim is approved, the county treasurer of...

NRS 361.7388 - Accrual of interest on amounts postponed. - Interest accrues on the amount of property tax postponed pursuant...

NRS 361.739 - Attachment of liens for postponed amounts; collection of postponed amounts. - 1. Any property tax postponed pursuant to NRS 361.736 to...

NRS 361.7392 - Submission of request for statement of amount postponed; preparation and provision of statement. - A claimant who has postponed the payment of property tax...

NRS 361.7394 - Time when postponed amounts become due; payments authorized before amounts become due. - 1. Except as otherwise provided in NRS 361.7396, the payment...

NRS 361.7396 - Denial or revocation of claims; penalty and assessment upon revocation. - A county treasurer shall deny any claim to which a...

NRS 361.7398 - Criminal penalty. - Any person who willfully makes a materially false statement or...

NRS 361.745 - Quarterly remittances from county treasurer to State Controller; payments upon order of State Controller. - 1. On the third Mondays of July, October, January and...

NRS 361.755 - Apportionment of taxes by county treasurers. - 1. At least once each quarter and at such intervals...

NRS 361.765 - Correction of clerical and typographical errors on tax rolls. - 1. If a clerical or typographical error or errors appear...

NRS 361.767 - Assessment of personal property that was not assessed or was underassessed. - 1. If the county assessor determines that certain personal property...

NRS 361.768 - Correction of overassessment of real or personal property because of factual error; adjustment for partial or complete destruction of real property improvement or personal property. - 1. If an overassessment of real or personal property appears...

NRS 361.769 - Assessment of real property not on secured roll. - 1. The county assessor of any county in which real...

NRS 361.770 - Assessment of newly constructed real property as personal property when not assessed for current tax year. - 1. If newly constructed real property is not assessed on...

NRS 361.773 - Correction of tax rolls to indicate that certain single-family residences are eligible for partial abatement from taxation. - 1. If the tax receiver of a county determines that...

NRS 361.777 - Priority of partial abatements and partial exemptions from taxation. - Any partial abatements and partial exemptions to which a person...

NRS 361.780 - Procedure for issuance of deed when property sold for delinquent taxes; contents, recordation and effect of deed. - 1. Whenever real property has been sold to pay for...

NRS 361.790 - Payment of taxes on parcel of real property that is part of larger parcel upon which taxes are delinquent: Procedure; receipt. - 1. Whenever a person has acquired a legal, equitable, security...

NRS 361.797 - Allowance for taxes on property admitted to state program for preservation of railroad lines on which service has been discontinued. - 1. As used in this section: (a) "Program" means the...

NRS 361.900 - Application for establishment; calculation of payment required; issuance of certificate; agreement for installment payments. - 1. A person who owns and occupies a single-family dwelling,...

NRS 361.905 - Duties of State Treasurer and county assessor upon issuance of certificate; payment of taxes; deficiencies. - 1. Immediately upon the issuance of a certificate of allodial...

NRS 361.910 - Duration of validity. - Allodial title established pursuant to NRS 361.900 is valid for...

NRS 361.915 - Relinquishment. - 1. A homeowner or heir who has inherited the property...

NRS 361.920 - Allodial Title Trust Account; regulations of State Treasurer. - 1. The Allodial Title Trust Account is hereby created in...

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Nevada Revised Statutes Chapter 361 - Property Tax

Nevada Revised Statutes
Chapter 361 - Property Tax