Nevada Revised Statutes
Chapter 361 - Property Tax
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.

Nevada Revised Statutes

Chapter 361 - Property Tax

NRS 361.010 - Definitions.

NRS 361.013 - "Billboard" defined.

NRS 361.015 - "Bona fide resident" defined.

NRS 361.017 - "Camper shell" defined.

NRS 361.020 - "Fiscal year" defined.

NRS 361.025 - "Full cash value" defined.

NRS 361.027 - "Geothermal resource" defined.

NRS 361.028 - "Manufactured home" defined.

NRS 361.029 - "Mobile home" defined.

NRS 361.030 - "Personal property" defined.

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

NRS 361.035 - "Real estate" and "real property" defined.

NRS 361.040 - "Resident" defined.

NRS 361.042 - "Slide-in camper" defined.

NRS 361.043 - "Taxable value" defined.

NRS 361.0435 - County assessor: Dissemination to public of information concerning taxation of property.

NRS 361.044 - County assessor: Duty to keep certain proprietary information concerning taxpayer confidential.

NRS 361.0445 - Provision of certain information regarding property taxes on Internet.

NRS 361.0447 - Report to county treasurer of change in ownership of residential real property.

NRS 361.045 - Taxable property.

NRS 361.050 - United States property exempted.

NRS 361.055 - Exemption of state lands and property generally; payments by Department of Wildlife in lieu of taxes; apportionment of payments.

NRS 361.060 - Property of counties, cities, towns, Nevada Rural Housing Authority and certain other political subdivisions exempted.

NRS 361.0605 - Property related to public use of privately owned park exempted; exclusion.

NRS 361.061 - Property related to public use of privately owned airport exempted; exclusion.

NRS 361.062 - Property of trusts for furtherance of public functions exempted.

NRS 361.065 - Property of school districts and charter schools exempted.

NRS 361.067 - Vehicles exempted.

NRS 361.068 - Business inventories and consumables, livestock, bees, certain pipe and agricultural equipment, boats, campers, fine art for public display and certain personal property of nonresidents exempted; establishment of de minimis exemption fo...

NRS 361.0683 - Partial abatement of taxes imposed on personal property located at new or expanded data center. [Effective through December 31, 2056.]

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.]

NRS 361.069 - Household goods and furniture exempted; exclusion of rental property.

NRS 361.070 - Drainage ditches, canals and irrigation systems exempted.

NRS 361.073 - Property of water users’ nonprofit associations and nonprofit cooperative corporations exempted.

NRS 361.075 - Exemption of unpatented mines and mining claims.

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

NRS 361.078 - Exemption of residential property containing shelter protecting against radioactive fallout.

NRS 361.080 - Exemption of property of surviving spouses.

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

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

NRS 361.084 - Exemption of single-family residence that replaces single-family residence partially or completely destroyed in certain emergencies or disasters.

NRS 361.085 - Exemption of property of persons who are blind.

NRS 361.086 - Exemption of certain property used for housing elderly persons or persons with disabilities.

NRS 361.087 - Exemption of residential improvements made to remove barriers to persons with disabilities.

NRS 361.088 - Exemption of property of Nathan Adelson Hospice.

NRS 361.090 - Veterans’ exemptions.

NRS 361.0905 - Waiver of veteran’s exemption; designation of any amount of exemption for credit to Gift Account for veterans homes in southern or northern Nevada.

NRS 361.091 - Exemption for veteran who has incurred service-connected disability and surviving spouse of such a veteran.

NRS 361.095 - Exemptions of veterans’ organizations.

NRS 361.096 - Exemption of certain property leased or rented to charter school.

NRS 361.098 - Exemption of property of charitable foundations established by Board of Regents of University of Nevada.

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

NRS 361.100 - Exemption of property of university fraternities and sororities.

NRS 361.105 - Exemptions of nonprofit private schools.

NRS 361.106 - Exemption of property of certain apprenticeship programs.

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

NRS 361.110 - Exemptions of certain organizations.

NRS 361.111 - Exemption of certain property of Archaeological Conservancy, Nature Conservancy, American Land Conservancy and Nevada Land Conservancy.

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

NRS 361.125 - Exemption of churches, chapels and land used exclusively for worship.

NRS 361.130 - Exemption of public cemeteries and graveyards.

NRS 361.132 - Exemption of certain private cemeteries and places of burial.

NRS 361.135 - Exemptions of certain lodges, societies and similar charitable or benevolent organizations.

NRS 361.140 - Exemptions of certain charitable corporations.

NRS 361.145 - Exemptions of noncommercial theaters.

NRS 361.150 - Exemptions of volunteer fire departments.

NRS 361.155 - Exemptions: Filing of claims and designations; duration and amount; assessment and penalty for erroneous grant or renewal; review of late or denied claim.

NRS 361.1565 - Certain exemptions reduced to extent of exemption from governmental services tax.

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

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

NRS 361.160 - "Personal property in transit" defined; exceptions.

NRS 361.165 - Warehouse books and records: Designation of "no situs" property; contents; inspection.

NRS 361.180 - Civil action for collection of taxes evaded.

NRS 361.185 - Penalty for false statement.

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

NRS 361.187 - Applicability of exemption to owner of leased art.

NRS 361.189 - Parceling system.

NRS 361.190 - Manner of description until parceling system established.

NRS 361.195 - Land surveyed under authority of United States.

NRS 361.200 - City lots.

NRS 361.205 - Description with reference to map or plat.

NRS 361.210 - Description with reference to unofficial map filed with county assessor or county commissioners.

NRS 361.215 - Description with reference to map in possession of county or county officer: Identification of parcels; display of map; reference to map.

NRS 361.220 - Description by metes and bounds.

NRS 361.221 - Certification required; Appraiser’s Certification Board; examinations.

NRS 361.2212 - Petition to review criminal history of person to determine whether criminal history disqualifies person from obtaining certificate.

NRS 361.222 - Temporary certificate.

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

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...

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...

NRS 361.2227 - Renewal of certificate: Application to include information relating to state business license; grounds for denial of renewal.

NRS 361.223 - Continuing education: Annual training requirement; waiver.

NRS 361.224 - Effect of failure to meet requirements for continuing education.

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...

NRS 361.225 - Rate of assessment.

NRS 361.227 - Determination of taxable value.

NRS 361.2275 - Determination of status of property as leased or used.

NRS 361.228 - Intangible personal property: Exemption from taxation; prohibition against consideration of value; consideration of attributes of real property.

NRS 361.2285 - Adoption of regulations regarding use of income approach for valuation of real property used to conduct business.

NRS 361.229 - Adjustment of actual age of improvements in computation of depreciation.

NRS 361.233 - Assessment and valuation of real property within common-interest community.

NRS 361.235 - Assessment of corporate stock and property of partnership; taxation of corporate property.

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

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

NRS 361.2445 - Conversion of mobile or manufactured home from real to personal property.

NRS 361.245 - Personal property subject to security interest.

NRS 361.260 - Method of assessing property for taxation; appraisals and reappraisals.

NRS 361.261 - Determination of assessed value of property that is not being reappraised: Adoption of factors for improvements.

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

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

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

NRS 361.280 - District attorney to report unassessed property to county commissioners; hearing; action against county assessor; levy of double amount of taxes against person refusing to give statement.

NRS 361.295 - Assessment of real property by two counties: Examination and determination by Department.

NRS 361.300 - Time and manner for completion of secured tax roll; list of taxpayers and valuations; notice of assessed valuation.

NRS 361.305 - Preparation by county assessor of maps or plats of city blocks and subdivisions.

NRS 361.310 - Time and manner for completion of assessment roll; closing and reopening of roll as to changes; appeal of changes; log of changes to secured roll.

NRS 361.315 - Meetings to establish valuation for purposes of assessment.

NRS 361.318 - Reports by companies that use property of interstate or intercounty nature: Filing requirements; extension of time to file; failure to file.

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

NRS 361.3205 - Central assessment roll for property of interstate or intercounty nature; notice of assessment; payment; apportionment of taxes; recovery of delinquent taxes.

NRS 361.321 - Report of new construction by business; valuation for assessment purposes; supplemental tax bill; payment and apportionment of taxes.

NRS 361.323 - Determination and apportionment of valuation for property of electric light and power companies used to generate or transmit electricity for use outside State.

NRS 361.325 - Nevada Tax Commission to establish valuations of mobile homes and land; property escaping taxation to be placed on assessment roll.

NRS 361.330 - Effect of noncompliance on assessment and collection of taxes.

NRS 361.333 - Procedure.

NRS 361.334 - Definitions.

NRS 361.335 - Notice of completion of assessment roll and of meeting of county board of equalization.

NRS 361.340 - County boards of equalization: Membership; additional panels; clerk; compensation; compliance with regulations; meetings; procedural requirements; attendance of district attorney and assessor.

NRS 361.342 - Date of postmark deemed date of filing of appeal.

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

NRS 361.350 - List of assessments increased by county board of equalization; hearing before State Board of Equalization.

NRS 361.355 - Complaints of overvaluation or excessive valuation by reason of undervaluation or nonassessment of other property.

NRS 361.356 - Appeal to county board of equalization where inequity exists.

NRS 361.357 - Appeal to county board of equalization where full cash value of property is less than its taxable value.

NRS 361.360 - Appeals to State Board of Equalization.

NRS 361.362 - Appeal on behalf of owner of property.

NRS 361.365 - Records of hearings of county board of equalization: Format and contents; transmittal to State Board of Equalization; availability to public; duties of complainant who requests transcript.

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

NRS 361.380 - Meetings of State Board of Equalization; notice.

NRS 361.385 - Public sessions; persons may appear by attorney or file statements.

NRS 361.390 - Duties of county assessor; projections for current and upcoming fiscal years.

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

NRS 361.400 - Appeals from action of county boards of equalization.

NRS 361.402 - Direct appeals to State Board of Equalization from valuation by Department of certain property used in connection with mining.

NRS 361.403 - Direct appeals to State Board of Equalization from valuations of Nevada Tax Commission.

NRS 361.405 - Certification of changes in assessed valuation; notice of increased valuation; duties of county auditors and tax receivers; inclusion of net proceeds of minerals in assessed valuation.

NRS 361.410 - Judicial review: Availability and restrictions; prosecution and defense; burden of proof.

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

NRS 361.425 - Distribution of taxes paid under protest; payment of judgments pursuant to NRS 361.420; duties of county commissioners and Governor pertaining to interest.

NRS 361.430 - Burden of proof on plaintiff in action brought under NRS 361.420.

NRS 361.435 - Consolidation of actions; venue.

NRS 361.445 - Basis for property taxation.

NRS 361.450 - Liens for taxes: Attachment; superiority; expiration of lien on mobile or manufactured home.

NRS 361.453 - Limitation on total ad valorem tax levy; exceptions.

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

NRS 361.454 - Determination by county auditor of effect of tentative budget on each taxpayer; dissemination of information.

NRS 361.4545 - Publication of informational notices regarding tentative budgets and tax rates.

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

NRS 361.455 - Procedure for reducing combined rate within statutory limitation; revised budgets.

NRS 361.457 - Establishment of combined tax rate: Prohibited agreements between local governments.

NRS 361.460 - Levy of tax rate by county commissioners: Resolution.

NRS 361.463 - Reduction of tax levy which exceeds statutory limitation; priority of taxes levied for payment of bonded indebtedness.

NRS 361.465 - Extension and delivery of tax roll after levy.

NRS 361.470 - Tax receiver charged with full amount of taxes levied.

NRS 361.471 - Definitions.

NRS 361.47111 - "Ad valorem taxes" defined.

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

NRS 361.4715 - "Combined overlapping tax rate" defined.

NRS 361.4721 - "Taxing entity" defined.

NRS 361.4722 - Partial abatement of taxes levied on property for which assessed valuation has been established or on remainder parcel of real property.

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

NRS 361.4724 - Partial abatement of taxes levied on certain residential rental dwellings.

NRS 361.4725 - Exemption from partial abatements following certain fluctuations in taxable value of property.

NRS 361.4726 - Exemption from partial abatements for certain new taxes and increases in existing taxes.

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

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

NRS 361.47285 - Calculation of partial abatement when single-family residence is replaced after partial or complete destruction in certain emergencies or disasters.

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

NRS 361.4732 - Effect of annexation of real property to taxing entity.

NRS 361.4733 - Adoption of regulations by Committee on Local Government Finance.

NRS 361.4734 - Review of determination of applicability of partial abatement; appeal of decision upon review; judicial review.

NRS 361.4735 - Penalty for false claim of partial abatement.

NRS 361.475 - County treasurers to be tax receivers.

NRS 361.480 - Notice to taxpayers; individual tax bills.

NRS 361.482 - Collection of tax levied by State.

NRS 361.483 - Time for payment of taxes; penalties; notification of certain provisions regarding waiver or reduction of penalty.

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

NRS 361.484 - Abatement of taxes on real or personal property acquired by Federal Government, State or political subdivision.

NRS 361.485 - Duties of tax receiver when taxes paid; certain overpayments not refunded; certain deficiencies not collected.

NRS 361.486 - Payment of interest on overpayment of taxes.

NRS 361.505 - Migratory property: Definition; placement on unsecured tax roll; proration of tax.

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

NRS 361.525 - Penalties for tax receiver giving other than required receipts.

NRS 361.530 - Reservation and disposition of commission on personal property tax collected.

NRS 361.535 - Date taxes become delinquent; penalty for delinquency; collection by seizure and sale of personal property or alternative methods; disposition of excess proceeds from sale of certain property.

NRS 361.545 - Monthly returns of county assessor to county auditor and county treasurer; duties of county auditor and county treasurer.

NRS 361.550 - Penalty for county assessor’s neglect or refusal; duties of county auditor and district attorney.

NRS 361.555 - Actions against county auditor for losses sustained by State and county through defalcation of county assessor.

NRS 361.560 - Action to recover personal property tax.

NRS 361.5605 - County commissioners may designate county treasurer to collect personal property taxes.

NRS 361.5607 - Designation of taxes on personal property as uncollectible.

NRS 361.561 - Applicability to certain vehicles.

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

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

NRS 361.5641 - Allowable credit for tax paid on another mobile or manufactured home sold or exchanged or paid to state of previous residence.

NRS 361.5643 - Issuance of sticker by county assessor.

NRS 361.5644 - Penalty for noncompliance; seizure and sale of mobile or manufactured home.

NRS 361.5648 - Mailing of notice of delinquent taxes: Duties of tax receiver; contents of notice; second notice; costs; limitation of liability for failure to provide.

NRS 361.565 - Publication of notice of delinquent taxes: Time, manner and costs of publication; contents of notice.

NRS 361.567 - Expedited procedure for sale of abandoned property; inspection of property to determine abandonment; required notice and affidavit; judicial review; criteria for determining abandonment.

NRS 361.570 - Trustee’s certificate: Issuance to county treasurer; effect; contents; recordation; annual assessment of property held in trust.

NRS 361.577 - Costs of abating nuisance chargeable against property held by county treasurer.

NRS 361.580 - Accounting by tax receiver to county auditor following period for redemption; duties of county auditor.

NRS 361.585 - Execution and delivery of deeds to county treasurer as trustee after period of redemption; reconveyance of property.

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

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

NRS 361.600 - Limitation of action to recover land sold for taxes.

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

NRS 361.604 - Acquisition by Indian tribe of property held in trust.

NRS 361.605 - Rental of property held in trust; application of rents.

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

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

NRS 361.608 - Leases for development of oil, gas and geothermal resources: Term of lease.

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

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

NRS 361.620 - Payment of penalties, interest and costs into county general fund.

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

NRS 361.630 - Service of tax receipt upon district attorney: Effect; liability for negligence.

NRS 361.635 - Preparation and delivery of certified lists of delinquencies to district attorney; commencement of action.

NRS 361.640 - Additional bond of district attorney.

NRS 361.645 - Evidentiary effect of list of delinquent taxes and certificate of assignment of tax lien.

NRS 361.650 - Parties; venue and jurisdiction.

NRS 361.655 - Form of complaint by district attorney.

NRS 361.660 - Complaint and summons may contain more specific description of property than is contained in assessment roll.

NRS 361.665 - Issuance of summons.

NRS 361.670 - Service of summons on personal defendant and real estate and improvements.

NRS 361.675 - Publication and posting to be completed 10 days before date set for appearance; return as conclusive evidence of service.

NRS 361.680 - Form of notice of action by district attorney.

NRS 361.685 - Notices and affidavits: Filing with county recorder; evidentiary effect of copies; costs.

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

NRS 361.695 - Answer of defendant.

NRS 361.700 - Judgments, liens and execution.

NRS 361.705 - Effect of deeds derived from sale of real property.

NRS 361.710 - Applicability of NRS, N.R.C.P. and NRAP to proceedings.

NRS 361.715 - Fees of officers; taxing and apportionment of costs.

NRS 361.720 - Duties of district attorney on collection of delinquent taxes.

NRS 361.725 - Return of list of delinquent taxes and statement of those remaining uncollected to county auditor; board of county commissioners may strike off uncollectible taxes.

NRS 361.730 - Penalties for district attorney failing or refusing to pay over tax money.

NRS 361.7303 - Definitions.

NRS 361.7307 - "Assignee" defined.

NRS 361.731 - "Tax lien" defined.

NRS 361.7311 - Agreements for assignment of tax liens.

NRS 361.7312 - Assignment of tax lien by county treasurer.

NRS 361.7314 - Posting of bond by assignee; exception.

NRS 361.7316 - Time and conditions of assignment.

NRS 361.7318 - Certificate of assignment: Issuance; contents; security interest.

NRS 361.732 - Issuance of duplicate certificate of assignment.

NRS 361.7322 - Record of assignment.

NRS 361.7326 - Redemption of tax lien after assignment: Amount of required payment; issuance, contents and recording of release of lien.

NRS 361.733 - Commencement of action for collection by assignee; notice of action and claim.

NRS 361.736 - Definitions.

NRS 361.7362 - "Claim" defined.

NRS 361.7364 - "Household" defined.

NRS 361.7366 - "Income" defined.

NRS 361.7368 - "Occupied by the owner" defined.

NRS 361.737 - "Property tax accrued" defined.

NRS 361.7372 - "Single-family residence" defined.

NRS 361.7374 - Powers and duties of Department.

NRS 361.7376 - Eligibility to file claim for postponement; maximum amount that may be postponed.

NRS 361.7378 - Determination of claimant for household.

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

NRS 361.7382 - Action by county treasurer on claims; review of decisions on claims.

NRS 361.7384 - Confidentiality of information contained in claims.

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

NRS 361.7388 - Accrual of interest on amounts postponed.

NRS 361.739 - Attachment of liens for postponed amounts; collection of postponed amounts.

NRS 361.7392 - Submission of request for statement of amount postponed; preparation and provision of statement.

NRS 361.7394 - Time when postponed amounts become due; payments authorized before amounts become due.

NRS 361.7396 - Denial or revocation of claims; penalty and assessment upon revocation.

NRS 361.7398 - Criminal penalty.

NRS 361.745 - Quarterly remittances from county treasurer to State Controller; payments upon order of State Controller.

NRS 361.755 - Apportionment of taxes by county treasurers.

NRS 361.765 - Correction of clerical and typographical errors on tax rolls.

NRS 361.767 - Assessment of personal property that was not assessed or was underassessed.

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

NRS 361.769 - Assessment of real property not on secured roll.

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

NRS 361.773 - Correction of tax rolls to indicate that certain single-family residences are eligible for partial abatement from taxation.

NRS 361.777 - Priority of partial abatements and partial exemptions from taxation.

NRS 361.780 - Procedure for issuance of deed when property sold for delinquent taxes; contents, recordation and effect of deed.

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

NRS 361.797 - Allowance for taxes on property admitted to state program for preservation of railroad lines on which service has been discontinued.

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

NRS 361.905 - Duties of State Treasurer and county assessor upon issuance of certificate; payment of taxes; deficiencies.

NRS 361.910 - Duration of validity.

NRS 361.915 - Relinquishment.

NRS 361.920 - Allodial Title Trust Account; regulations of State Treasurer.