Nevada Revised Statutes
Chapter 375 - Taxes on Transfers of Real Property
NRS 375.230 - Evidentiary effect of certificate of release.

A certificate by the county recorder stating that real property has been released from a lien imposed pursuant to this chapter is conclusive evidence that the property has been released.
(Added to NRS by 2001, 1590)

Structure Nevada Revised Statutes

Nevada Revised Statutes

Chapter 375 - Taxes on Transfers of Real Property

NRS 375.010 - Definitions.

NRS 375.015 - Regulations of Department.

NRS 375.018 - Principles for administration by county recorder.

NRS 375.0185 - Questions of law by county recorder: Duties of county recorder and district attorney.

NRS 375.019 - Powers and duties of Department.

NRS 375.020 - Imposition and rate of tax.

NRS 375.023 - Imposition of additional tax; rate and collection of tax; disposition of proceeds; reimbursement for cost of collection.

NRS 375.026 - Optional imposition of additional tax in certain counties; rate and collection of tax; disposition and use of proceeds. [Effective through December 31, 2021.] Optional imposition of additional tax in certain counties; rate and collectio...

NRS 375.030 - Payment of taxes, penalties and interest.

NRS 375.060 - Declaration of value of property.

NRS 375.070 - Disposition and use of proceeds of tax imposed by NRS 375.020.

NRS 375.090 - Exemptions.

NRS 375.100 - Recording prohibited when tax not paid; county recorder not subject to liability.

NRS 375.110 - Penalty for falsifying value of property.

NRS 375.120 - Policy of uniform enforcement of procedures and equitable collection of tax.

NRS 375.130 - Power of county recorder to audit records and issue subpoenas.

NRS 375.140 - Audits by county recorder: Notification of taxpayer and extension of date for completion.

NRS 375.150 - Refund to taxpayer after audit.

NRS 375.160 - Recordation of certificate of delinquency; resulting lien; duration and extension of lien.

NRS 375.170 - Authority of county to bring action for collection; prosecution by district attorney; issuance of writ of attachment; effect of certificate of county recorder showing delinquency.

NRS 375.180 - Manner of service of process.

NRS 375.190 - Extension of lien.

NRS 375.200 - Warrant: Issuance; effect.

NRS 375.210 - Fees for services of sheriff or constable; approval of fees for publication.

NRS 375.220 - Cases of priority; subordination to prior recorded lien and certain other debts.

NRS 375.230 - Evidentiary effect of certificate of release.

NRS 375.240 - Citation of NRS 375.250.

NRS 375.250 - Taxpayers’ Bill of Rights for Taxes on Transfer of Real Property.

NRS 375.260 - Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights for Taxes on Transfer of Real Property.

NRS 375.270 - Provision of instructions to taxpayer.

NRS 375.280 - Notice of determination that taxpayer is entitled to exemption or has been taxed more than is required by law.

NRS 375.290 - Refund to taxpayer of overpayment together with payment of interest.

NRS 375.300 - Provision of response to request submitted by taxpayer.

NRS 375.310 - Petition for refund; appeal of denial of refund.

NRS 375.320 - Appeal of decision of county recorder.

NRS 375.330 - Waiver of tax, penalty and interest.