1. The following terms, wherever used or referred to in this
chapter, have the following meaning unless a different meaning clearly
appears in the context:
(a) “Buyer” means a person or other legal entity acquiring title to
any estate or present interest in real property in this State by deed,
including, without limitation, a grantee or other transferee of real
property.
(b) “Deed” means every instrument in writing, whatever its form and
by whatever name it is known in law, by which title to any estate or
present interest in real property, including a water right, permit,
certificate or application, is conveyed or transferred to, and vested in,
another person, except that the term does not include:
(1) A lease for any term of years;
(2) An easement;
(3) A deed of trust or common-law mortgage instrument that
encumbers real property;
(4) A last will and testament;
(5) A distribution of the separate property of a decedent
pursuant to chapter 134 of NRS;
(6) An affidavit of a surviving tenant;
(7) A conveyance of a right-of-way; or
(8) A conveyance of an interest in gas, oil or minerals.
(c) “Escrow” means the delivery of a deed by the seller into the
hands of a third person, including an attorney, title company, real
estate broker or other person engaged in the business of administering
escrows for compensation, to be held by the third person until the
happening of a contingency or performance of a condition, and then to be
delivered by the third person to the buyer.
(d) “Seller” means a person or other legal entity transferring
title to any estate or present interest in real property in this State by
deed, including, without limitation, a grantor or other transferor of
real property.
(e) “Value” means:
(1) In the case of any deed which is not a gift, the amount
of the full purchase price paid or to be paid for the real property.
(2) In the case of a gift, or any deed with nominal
consideration or without stated consideration, the estimated fair market
value of the property.
2. As used in paragraph (e) of subsection 1, “estimated fair
market value” means the estimated price the real property would bring on
the open market in a sale between a willing buyer and a willing seller.
Such price may be derived from the assessor’s taxable value or the prior
purchase price, if the prior purchase was within the 5 years immediately
preceding the date of valuation, whichever is higher.
(Added to NRS by 1967, 1759; A 1985, 515; 1989, 1503; 1995, 438;
1997, 1583; 1999, 1067 ; 2001, 1591 ; 2005, 2055 )
The Department may
prescribe such regulations as it may deem necessary to carry out the
purposes of this chapter.
(Added to NRS by 1967, 1761; A 1975, 1740)—(Substituted in revision
for NRS 375.080)
ADMINISTRATION
With regard to the administration of any tax imposed by this chapter,
the county recorder shall apply the following principles:
1. Forms, instructions and regulations governing the computation
of the amount of tax due must be brief and easily understood.
2. In cases where another authority, such as the United States or
this state, also imposes a tax upon the same property or revenue, the
mechanism for collecting the tax imposed by the county must be as nearly
compatible with the collection of the other taxes as is feasible.
3. Unless a change is made necessary by statute or to preserve
compatibility with a tax imposed by another authority, the forms,
instructions and regulations must remain the same from year to year, to
make the taxpayer’s liability as predictable as is feasible.
4. Exemptions or waivers, where permitted by statute, must be
granted:
(a) Equitably among eligible taxpayers; and
(b) As sparingly as is consistent with the legislative intent, to
retain the broadest feasible base for the tax.
(Added to NRS by 2001, 1587 ; A 2003, 3485 ; 2003, 20th Special Session, 170 )
1. A county recorder who has any question of law regarding the
imposition or collection of any tax imposed by this chapter shall request
an opinion from the district attorney pursuant to NRS 252.160 . The district attorney shall request an
opinion on the question from the Attorney General pursuant to NRS 228.150
if:
(a) The county recorder informs the district attorney that there is
a conflict between the opinions of two or more district attorneys in this
State on the question; or
(b) The district attorney:
(1) Chooses not to render an opinion on the question; or
(2) Determines that he will not be able to render an opinion
on the question within a reasonable time.
2. A county recorder shall not delay the recordation of any
document pending the issuance of an opinion requested from the Attorney
General pursuant to subsection 1 if the appropriate fees and taxes, as
determined by the county recorder, have been paid.
3. If, according to an opinion issued by the Attorney General in
response to a request submitted pursuant to subsection 1, the amount of
any taxes received by a county recorder differs from the amount required
by law, the county recorder shall cause the notice required by NRS
375.280 to be given to the taxpayer.
(Added to NRS by 2005, 2055 )
1. The Department shall, to ensure that the tax imposed by NRS
375.023 is collected fairly and
equitably in all counties, coordinate the collection and administration
of that tax. For this purpose, the Department may conduct such audits of
the records of the various counties as are necessary to carry out the
provisions of NRS 375.023 .
2. When requested, the Department shall render assistance to the
county recorder of a county whose population is less than 30,000 relating
to the imposition and collection of the tax imposed by NRS 375.023 .
3. The Department is not entitled to receive any fee for rendering
any assistance pursuant to subsection 2.
(Added to NRS by 2003, 20th Special Session, 170 )
1. A tax, at the rate of:
(a) In a county whose population is 400,000 or more, $1.25; and
(b) In a county whose population is less than 400,000, 65 cents,
Ê for each $500 of value or fraction thereof, is hereby imposed on each
deed by which any lands, tenements or other realty is granted, assigned,
transferred or otherwise conveyed to, or vested in, another person, if
the consideration or value of the interest or property conveyed exceeds
$100.
2. The amount of tax must be computed on the basis of the value of
the transferred real property as declared pursuant to NRS 375.060 .
(Added to NRS by 1967, 1760; A 1971, 80; 1989, 1504; 1991, 1043,
1640; 1997, 2466; 2001, 1592 )
1. In addition to all other taxes imposed on transfers of real
property, a tax, at the rate of $1.30 on each $500 of value or fraction
thereof, is hereby imposed on each deed by which any lands, tenements or
other realty is granted, assigned, transferred or otherwise conveyed to,
or vested in, another person, if the consideration or value of the
interest or property conveyed exceeds $100.
2. The amount of the tax must be computed on the basis of the
value of the transferred property as declared pursuant to NRS 375.060
.
3. The county recorder of each county shall collect the tax in the
manner provided in NRS 375.030 , except
that the amount collected must be transmitted to the State Controller for
deposit in the State General Fund within 30 days after the end of the
calendar quarter during which the tax was collected.
4. The county recorder of each county may deduct and withhold from
the taxes collected 1 percent of those taxes to reimburse the county for
the cost of collecting the tax.
(Added to NRS by 2003, 20th Special Session, 170 ; A 2005, 2056 )
1. In addition to all other taxes imposed on transfers of real
property, the board of county commissioners of a county whose population
is less than 400,000 may impose a tax at the rate of up to 5 cents for
each $500 of value, or fraction thereof, on each deed by which any lands,
tenements or other realty is granted, assigned, transferred or otherwise
conveyed to, or vested in, another person, if the consideration or value
of the interest or property conveyed exceeds $100.
2. The amount of the tax must be computed on the basis of the
value of the transferred real property as declared pursuant to NRS
375.060 .
3. The county recorder shall collect the tax in the manner
provided in NRS 375.030 , except that he
shall transmit all the proceeds from the tax imposed pursuant to this
section to the State Treasurer for use in the Plant Industry Program as
required by NRS 561.355 .
(Added to NRS by 2003, 3484 )
1. If any deed evidencing a transfer of title subject to the tax
imposed by NRS 375.020 and 375.023
and, if applicable, NRS 375.026 is offered for recordation, the county
recorder shall compute the amount of the tax due and shall collect that
amount before acceptance of the deed for recordation.
2. The buyer and seller are jointly and severally liable for the
payment of the taxes imposed by NRS 375.020 , 375.023 and
375.026 and any penalties and interest
imposed pursuant to subsection 3. The escrow holder is not liable for the
payment of the taxes imposed by NRS 375.020 , 375.023 and
375.026 or any penalties or interest
imposed pursuant to subsection 3.
3. If after recordation of the deed, the county recorder disallows
an exemption that was claimed at the time the deed was recorded or
through audit or otherwise determines that an additional amount of tax is
due, the county recorder shall promptly notify the person who requested
the recording of the deed and the buyer and seller of the additional
amount of tax due. If the additional amount of tax is not paid within 30
days after the date the buyer and seller are notified, the county
recorder shall impose a penalty of 10 percent of the additional amount
due in addition to interest at the rate of 1 percent per month, or
portion thereof, of the additional amount due calculated from the date of
the original recordation of the deed on which the additional amount is
due through the date on which the additional amount due, penalty and
interest are paid to the county recorder.
4. This section does not prohibit a buyer and seller from agreeing
by contract or otherwise that one party or the other will be responsible
for the payment of the tax due pursuant to this chapter, but such an
agreement does not affect the ability of the county recorder to collect
the tax and any penalties and interest from either the buyer or the
seller.
(Added to NRS by 1967, 1760; A 1973, 212; 1981, 844; 1989, 1504;
1999, 1068 ; 2001, 1592 ; 2003, 3485 ; 2003, 20th Special Session, 171 )
1. Each deed evidencing a transfer of title of real property that
is presented for recordation to the county recorder must be accompanied
by a declaration of value made on a form prescribed by the Nevada Tax
Commission.
2. A county recorder shall not charge or collect any fees for
recording the declaration of value required pursuant to this section.
(Added to NRS by 1967, 1761; A 1989, 1504; 2005, 2056 )
020 .
1. The county recorder shall transmit the proceeds of the tax
imposed by NRS 375.020 at the end of
each quarter in the following manner:
(a) An amount equal to that portion of the proceeds which is
equivalent to 10 cents for each $500 of value or fraction thereof must be
transmitted to the State Controller who shall deposit that amount in the
Account for Low-Income Housing created pursuant to NRS 319.500 .
(b) In a county whose population is more than 400,000, an amount
equal to that portion of the proceeds which is equivalent to 60 cents for
each $500 of value or fraction thereof must be transmitted to the county
treasurer for deposit in the county school district’s fund for capital
projects established pursuant to NRS 387.328 , to be held and expended in the same manner as
other money deposited in that fund.
(c) The remaining proceeds must be transmitted to the State
Controller for deposit in the Local Government Tax Distribution Account
created by NRS 360.660 for credit to
the respective accounts of Carson City and each county.
2. In addition to any other authorized use of the proceeds it
receives pursuant to subsection 1, a county or city may use the proceeds
to pay expenses related to or incurred for the development of affordable
housing for families whose income does not exceed 80 percent of the
median income for families residing in the same county, as that
percentage is defined by the United States Department of Housing and
Urban Development. A county or city that uses the proceeds in that manner
must give priority to the development of affordable housing for persons
who are disabled or elderly.
3. The expenses authorized by subsection 2 include, but are not
limited to:
(a) The costs to acquire land and developmental rights;
(b) Related predevelopment expenses;
(c) The costs to develop the land, including the payment of related
rebates;
(d) Contributions toward down payments made for the purchase of
affordable housing; and
(e) The creation of related trust funds.
(Added to NRS by 1967, 1761; A 1971, 246; 1979, 1403; 1991, 1043,
1641; 1993, 643; 1997, 1392, 2466, 3288; 1999, 18 , 439 , 440 ; 2001, 2925 ; 2003, 3486 ; 2003, 20th Special Session, 172 )
The taxes imposed by NRS 375.020 , 375.023 and
375.026 do not apply to:
1. A mere change in identity, form or place of organization, such
as a transfer between a corporation and its parent corporation, a
subsidiary or an affiliated corporation if the affiliated corporation has
identical common ownership.
2. A transfer of title to the United States, any territory or
state or any agency, department, instrumentality or political subdivision
thereof.
3. A transfer of title recognizing the true status of ownership of
the real property.
4. A transfer of title without consideration from one joint tenant
or tenant in common to one or more remaining joint tenants or tenants in
common.
5. A transfer, assignment or other conveyance of real property if
the owner of the property is related to the person to whom it is conveyed
within the first degree of lineal consanguinity or affinity.
6. A transfer of title between former spouses in compliance with a
decree of divorce.
7. A transfer of title to or from a trust without consideration if
a certificate of trust is presented at the time of transfer.
8. Transfers, assignments or conveyances of unpatented mines or
mining claims.
9. A transfer, assignment or other conveyance of real property to
a corporation or other business organization if the person conveying the
property owns 100 percent of the corporation or organization to which the
conveyance is made.
10. A conveyance of real property by deed which becomes effective
upon the death of the grantor pursuant to NRS 111.109 .
11. The making, delivery or filing of conveyances of real property
to make effective any plan of reorganization or adjustment:
(a) Confirmed under the Bankruptcy Act, as amended, 11 U.S.C. §§
101 et seq.;
(b) Approved in an equity receivership proceeding involving a
railroad, as defined in the Bankruptcy Act; or
(c) Approved in an equity receivership proceeding involving a
corporation, as defined in the Bankruptcy Act,
Ê if the making, delivery or filing of instruments of transfer or
conveyance occurs within 5 years after the date of the confirmation,
approval or change.
12. The making or delivery of conveyances of real property to make
effective any order of the Securities and Exchange Commission if:
(a) The order of the Securities and Exchange Commission in
obedience to which the transfer or conveyance is made recites that the
transfer or conveyance is necessary or appropriate to effectuate the
provisions of section 11 of the Public Utility Holding Company Act of
1935, 15 U.S.C. § 79k;
(b) The order specifies and itemizes the property which is ordered
to be transferred or conveyed; and
(c) The transfer or conveyance is made in obedience to the order.
13. A transfer to an educational foundation. As used in this
subsection, “educational foundation” has the meaning ascribed to it in
subsection 3 of NRS 388.750 .
14. A transfer to a university foundation. As used in this
subsection, “university foundation” has the meaning ascribed to it in
subsection 3 of NRS 396.405 .
(Added to NRS by 1967, 1761; A 1969, 569; 1971, 246; 1985, 862,
2046; 1991, 1122, 2053; 1993, 2308, 2624; 1995, 716, 1037; 2001, 1593
; 2003, 3486 ; 2003, 20th Special Session, 172 , 174 ; 2005, 962 , 2057 , 2488 )
The county recorder shall refuse to
record any deed or conveyance upon which a tax is imposed by this chapter
if the tax has not been paid and is not subject to liability for refusing
to record a deed or conveyance for which a tax imposed pursuant to this
chapter has not been paid.
(Added to NRS by 1967, 1761; A 1971, 118, 247; 1973, 212; 1979,
1403; 1981, 844; 1989, 1505; 2001, 1594 )
Any person
who willfully falsely declares the value of transferred real property
pursuant to NRS 375.060 is guilty of a
misdemeanor and shall pay the amount of any additional tax required on
account of the falsification.
(Added to NRS by 1967, 1762; A 1971, 81; 1973, 213; 1989, 1505)
ENFORCEMENT
The county recorder shall:
1. Conduct and apply audits and other procedures for enforcement
as uniformly as is feasible.
2. Collect any tax that is due pursuant to the provisions of this
chapter in an equitable manner so that every taxpayer pays the full
amount imposed by law.
(Added to NRS by 2001, 1588 ; A 2003, 3488 ; 2003, 20th Special Session, 175 )
1. The county recorder may audit all records relating to the
collection and calculation of any tax imposed by this chapter. If the
county recorder deems it necessary to conduct an audit, the audit must be
completed within 3 years after the date of the original recording of the
document that evidences the transfer of property for which the tax was
imposed.
2. The county recorder may issue subpoenas to require the
production of documents necessary for him to determine the amount of the
tax due pursuant to this chapter or to determine whether a person
qualifies for an exemption from taxes pursuant to this chapter. The
county recorder may have the subpoenas served, and upon application of
the district attorney, to any court of competent jurisdiction, enforced
in the manner provided by law for the service and enforcement of
subpoenas in a civil action.
(Added to NRS by 2001, 1588 ; A 2003, 3488 ; 2003, 20th Special Session, 175 )
1. If an audit is conducted by the county recorder pursuant to the
provisions of this chapter, the date on which the audit will be completed
must be included in the notice to the taxpayer that the audit will be
conducted.
2. The date on which the audit will be completed may be extended
by the county recorder if the county recorder gives prior written notice
of the extension to the taxpayer. The notice must include an explanation
of the reason or reasons that the extension is required.
3. If, after the audit, the county recorder determines that
delinquent taxes are due, interest and penalties may not be imposed for
the period of the extension if the taxpayer did not request the extension
or was not otherwise the cause of the extension.
(Added to NRS by 2001, 1588 )
Any amount determined
to be refundable by the county recorder after an audit must be refunded
to the taxpayer. If it is not possible to determine who paid the tax, the
refund must be split equally between the seller and buyer.
(Added to NRS by 2001, 1589 )
1. If any tax imposed pursuant to this chapter is not paid when
due, the county may, within 3 years after the date that the tax was due,
record a certificate in the office of the county recorder which states:
(a) The amount of the tax and any interest or penalties due;
(b) The name and address of the person who is liable for the amount
due as they appear on the records of the county; and
(c) That the county recorder has complied with all procedures
required by law for determining the amount due.
2. From the time of the recording of the certificate, the amount
due, including interest and penalties, constitutes:
(a) A lien upon the real property for which the tax was due if the
person who owes the tax still owns the property; or
(b) A demand for payment if the property has been sold or otherwise
transferred to another person.
3. The lien has the effect and priority of a judgment lien and
continues for 5 years after the time of the recording of the certificate
unless sooner released or otherwise discharged.
4. Within 5 years after the date of recording the certificate or
within 5 years after the date of the last extension of the lien pursuant
to this subsection, the lien may be extended by recording a new
certificate in the office of the county recorder. From the time of
recording the new certificate, the lien is extended for 5 years, unless
sooner released or otherwise discharged.
(Added to NRS by 2001, 1591 ; A 2003, 59 , 3488 ; 2003, 20th Special Session, 175 )
1. If a person is delinquent in the payment of any tax imposed by
this chapter or has not paid the amount of a deficiency determination,
the county may bring an action in a court of this state, a court of any
other state or a court of the United States that has competent
jurisdiction to collect the delinquent or deficient amount, penalties and
interest. The action:
(a) May not be brought if the decision that the payment is
delinquent or that there is a deficiency determination is on appeal to a
hearing officer pursuant to NRS 375.320 .
(b) Must be brought not later than 3 years after the payment became
delinquent or the determination became final.
2. The district attorney shall prosecute the action. The
provisions of the Nevada Revised Statutes, Nevada Rules of Civil
Procedure and Nevada Rules of Appellate Procedure relating to service of
summons, pleadings, proofs, trials and appeals are applicable to the
proceedings. In the action, a writ of attachment may issue. A bond or
affidavit is not required before an attachment may be issued.
3. In an action, a certificate by the county recorder showing the
delinquency is prima facie evidence of:
(a) The determination of the tax or the amount of the tax;
(b) The delinquency of the amounts; and
(c) The compliance by the county recorder with all the procedures
required by law relating to the computation and determination of the
amounts.
(Added to NRS by 2001, 1590 ; A 2003, 3489 ; 2003, 20th Special Session, 176 )
In an action relating
to a tax imposed pursuant to this chapter, process must be served:
1. In accordance with the requirements for service of process set
forth in the Nevada Rules of Civil Procedure; or
2. By serving both the buyer and the seller at their place of
residence in this state or their last known address.
(Added to NRS by 2001, 1589 )
A lien may, within 5 years after
the date of the judgment or within 5 years after the last extension of
the lien in a manner provided in this chapter, be extended by recording
in the office of the county recorder a certified copy of the judgment,
and from the time of that recording, the lien must be extended upon the
property in that county for 5 years unless sooner released or otherwise
discharged.
(Added to NRS by 2001, 1591 )
1. The county or its authorized representative may issue a warrant
for the enforcement of a lien and for the collection of any delinquent
tax that is administered pursuant to this chapter:
(a) Within 3 years after the person is delinquent in the payment of
the tax; or
(b) Within 5 years after the last recording of a certificate copy
constituting a lien for the tax.
2. The warrant must be directed to a sheriff or constable and has
the same effect as a writ of execution.
3. The warrant must be levied and sale made pursuant to the
warrant in the same manner and with the same effect as a levy of and a
sale pursuant to a writ of execution.
(Added to NRS by 2001, 1590 )
The county may pay or advance to the sheriff or
constable the same fees, commissions and expenses for acting upon the
warrant as are provided by law for acting upon a writ of execution. The
county must approve the fees for publication in a newspaper. Approval
from a court is not required for the publication.
(Added to NRS by 2001, 1590 )
1. The amounts, including interest and penalties, required to be
paid by any person pursuant to this chapter must be satisfied first if:
(a) The person is insolvent;
(b) The person makes a voluntary assignment of his assets;
(c) The estate of the person in the hands of executors,
administrators or heirs, before distribution, is insufficient to pay all
the debts due from the deceased; or
(d) The estate and effects of an absconding, concealed or absent
person required to pay any amount by force of such a revenue act are
levied upon by process of law.
2. This section does not give the county recorder a preference
over:
(a) Any recorded lien that attached before the date when the
amounts required to be paid became a lien; or
(b) Any costs of administration, funeral expenses, expenses of
personal illness, family allowances or debts preferred pursuant to
federal law or wages as provided in NRS 147.195 .
(Added to NRS by 2001, 1590 ; A 2003, 2516 )
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 )
RIGHTS AND RESPONSIBILITIES OF TAXPAYERS
250 . NRS 375.250 may be cited as the Taxpayers’ Bill of Rights
for Taxes on the Transfer of Real Property.
(Added to NRS by 2001, 1585 )
1. The Legislature hereby declares that each taxpayer has the
right:
(a) To be treated by officers and employees of the county recorder
with courtesy, fairness, uniformity, consistency and common sense.
(b) To a prompt response from the county recorder to each
communication from the taxpayer.
(c) To provide the minimum documentation and other information as
may reasonably be required by the county recorder to carry out his duties.
(d) To be notified, in writing, by the county recorder whenever an
officer or employee of the county recorder determines that the taxpayer
is entitled to an exemption or has been taxed more than is required
pursuant to this chapter.
(e) To written instructions indicating how the taxpayer may
petition for a refund for overpayment of any tax, interest or penalties.
(f) To recover an overpayment of any tax promptly upon the final
determination of such an overpayment.
(g) To obtain specific advice from the county recorder concerning
any tax.
(h) In any meeting with the county recorder, including an audit,
conference, interview or hearing:
(1) To an explanation by an officer, agent or employee of
the county recorder that describes the procedures to be followed and the
rights of the taxpayer thereunder;
(2) To be represented by himself or anyone who is otherwise
authorized by law to represent him before the county recorder;
(3) To make an audio recording using the taxpayer’s
equipment and at the taxpayer’s expense; and
(4) To receive a copy of any document or audio recording
made by or in the possession of the county recorder relating to the
determination or collection of any tax for which the taxpayer is assessed
pursuant to this chapter, upon payment of the actual cost to the county
recorder of making the copy.
(i) To a full explanation of the authority of the county recorder
to collect the tax or to collect a delinquent tax, including, without
limitation, the procedures and notices for review and appeal that are
required for the protection of the taxpayer. An explanation which meets
the requirements of this section must also be included with each notice
to a taxpayer that an audit will be conducted by the county.
(j) To the immediate release of any lien which the county recorder
has placed on real property for the nonpayment of a tax when:
(1) The tax is paid;
(2) The period of limitation for collecting the tax expires;
(3) The lien is the result of an error by the county
recorder;
(4) The county recorder determines that the taxes, interest
and penalties are secured sufficiently by a lien on other real property;
(5) The release or subordination of the lien will not
jeopardize the collection of the taxes, interest and penalties; or
(6) The release of the lien will facilitate the collection
of the taxes, interest and penalties.
(k) To be free from harassment and intimidation by an officer or
employee of the county recorder for any reason.
2. The provisions of this chapter governing the administration and
collection of taxes by the county recorder must not be construed in such
a manner as to interfere or conflict with the provisions of this section
or any applicable regulations.
3. The provisions of this section apply to the administration and
collection of taxes pursuant to this chapter.
(Added to NRS by 2001, 1585 ; A 2003, 3489 ; 2003, 20th Special Session, 176 )
The
county recorder shall cause:
1. To be prepared in simple nontechnical terms a pamphlet setting
forth the Taxpayers’ Bill of Rights for Taxes on the Transfer of Real
Property.
2. A copy of the pamphlet to be distributed:
(a) To each taxpayer upon request; and
(b) With each notice to a taxpayer that an audit will be conducted
by the county recorder.
(Added to NRS by 2001, 1587 )
The county
recorder shall provide each taxpayer who it determines may be liable for
taxes pursuant to this chapter with simplified written instructions
concerning the rights and responsibilities of the taxpayer, including the:
1. Keeping of records sufficient for audit purposes;
2. Procedures for paying any taxes that are due; and
3. Procedures for challenging any liability for any tax, penalties
or interest and for requesting refunds of any erroneously paid tax,
including the steps for appealing a denial thereof.
(Added to NRS by 2001, 1587 ; A 2003, 3490 ; 2003, 20th Special Session, 178 )
If an officer
or employee of the county recorder determines that a taxpayer is entitled
to an exemption or has been taxed more than is required by law, he shall
give written notice of that determination to the taxpayer. The notice
must:
1. Be given within 30 days after the officer or employee makes his
determination or, if the determination is made as a result of an audit,
within 30 days after the completion of the audit; and
2. If appropriate, include instructions indicating the manner in
which the taxpayer may petition for a refund of any overpayment.
(Added to NRS by 2001, 1587 )
A taxpayer is entitled to receive on any
overpayment of any tax imposed by this chapter a refund together with
interest at a rate determined pursuant to NRS 17.130 . No interest is allowed on a refund of any
penalties or interest on the tax that is paid by a taxpayer.
(Added to NRS by 2001, 1587 ; A 2003, 3490 ; 2003, 20th Special Session, 178 )
The county recorder shall provide a taxpayer with a response
to any written request submitted by the taxpayer that relates to a tax
imposed by this chapter within 30 days after the county treasurer
receives the request.
(Added to NRS by 2001, 1587 ; A 2003, 3491 ; 2003, 20th Special Session, 178 )
1. After reviewing a petition for a refund, the county recorder or
his designee shall approve or disapprove the refund. If the county
recorder approves the refund, he shall grant the refund to the taxpayer.
2. If the county recorder denies a refund, the petitioner may file
a written notice of appeal to the county recorder within 45 days after
the date the county recorder decides to deny the petition. If notice is
not received by the county recorder within 45 days after his decision to
deny the petition, the decision of the county recorder is final.
3. If the county recorder receives a timely notice of appeal
pursuant to subsection 2, he shall set a date for a hearing before a
hearing officer and notify the parties of the date, place and time of the
hearing.
(Added to NRS by 2001, 1589 )
1. Any person who is aggrieved by a decision of the county
recorder made pursuant to this chapter may appeal the decision by filing
a notice of appeal with the county recorder within 30 days after service
of the decision upon that person.
2. A hearing officer, appointed by the county, may review any
decision made by the county recorder and may reverse, affirm or modify
any decision of the county recorder. A hearing officer appointed pursuant
to this section must not be an employee of the county recorder’s office.
A decision of a hearing officer is a final decision for purposes of
judicial review.
3. Service of a decision made by the county recorder or a hearing
officer pursuant to this chapter must be made personally or by certified
mail. If service is made by certified mail:
(a) The decision must be enclosed in an envelope that is addressed
to the taxpayer at his address as it appears on the declaration of value
or in the records of the county.
(b) It is deemed to be complete at the time the appropriately
addressed envelope containing the decision is deposited with the United
States Postal Service.
4. All decisions of the county recorder made pursuant to this
chapter are final unless appealed.
5. A county recorder or local government that is a party and is
aggrieved by the decision of the hearing officer may seek judicial review
of the decision in the district court of that county.
(Added to NRS by 2001, 1589 )
1. The county recorder may waive any tax, penalty and interest
owed by the taxpayer pursuant to this chapter, other than the tax imposed
by NRS 375.023 , if the taxpayer meets
the criteria adopted by regulation. If a waiver is granted pursuant to
this subsection, the county shall prepare and maintain on file a
statement that contains:
(a) The reason for the waiver;
(b) The amount of the tax, penalty and interest owed by the
taxpayer; and
(c) The amount of the tax, penalty and interest waived by the
county.
2. If the county recorder or a designated hearing officer finds
that the failure of a person to make a timely payment of any tax imposed
is the result of circumstances beyond his control and occurred despite
the exercise of ordinary care and without intent to avoid such payment,
the county recorder may relieve him of all or part of any interest or
penalty or both.
3. If a person proves to the satisfaction of the county recorder
that he has in good faith remitted the tax in reliance upon written
advice provided by an officer or employee of the county recorder, an
opinion of the district attorney or Attorney General, or the written
results of an audit of his records conducted by the county recorder, the
county recorder may not require the taxpayer to pay delinquent taxes,
penalties or interest if the county recorder determines after the
completion of a subsequent audit that the taxes the taxpayer remitted
were deficient.
(Added to NRS by 2001, 1588 ; A 2003, 3491 ; 2003, 20th Special Session, 178 )
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