USA Statutes : nevada
Title : Title 32 - REVENUE AND TAXATION
Chapter : CHAPTER 361 - PROPERTY TAX
As used in this chapter, unless the
context otherwise requires, the words and terms defined in NRS 361.013
to 361.043 , inclusive, have the meanings ascribed to them
in those sections.
[Part 3:344:1953]—(NRS A 1973, 1114; 1981, 787; 1989, 1817; 1999,
1269 ; 2001, 1540 )
“Billboard” means a sign that
directs attention to a business, commodity, service, entertainment or
attraction that is sold, offered or exists at a location other than the
premises on which the sign is located.
(Added to NRS by 1989, 1817)
“Bona fide resident”
means a person who has:
1. Established a residence in the State of Nevada; and
2. Actually resided in this state for at least 6 months or has a
valid driver’s license or identification card issued by the Department of
Motor Vehicles of this state.
[Part 3:344:1953]—(NRS A 2003, 2749 )
“Camper shell” means a
covered canopy which is mounted on a motor vehicle, and which is not
equipped with permanent facilities for the preparation or storage of food
or for sleeping purposes.
(Added to NRS by 1989, 169)
“Fiscal year” means that
period of time from July 1 of one year to and including June 30 of the
following year.
[Part 3:344:1953]
“Full cash value” means
the most probable price which property would bring in a competitive and
open market under all conditions requisite to a fair sale.
[Part 3:344:1953]—(NRS A 1965, 1444; 1981, 787; 1987, 2075)
“Geothermal resource”
means the natural heat of the earth and the energy associated with that
natural heat, pressure and all dissolved or entrained minerals that may
be obtained from the medium used to transfer that heat, but excluding
hydrocarbons and helium.
(Added to NRS by 1973, 1114; A 1981, 660)
“Manufactured home” has
the meaning ascribed to it in NRS 489.113 .
(Added to NRS by 2001, 1540 )
“Mobile home” means a
vehicular structure, built on a chassis or frame, which is designed to be
used with or without a permanent foundation and is capable of being drawn
by a motor vehicle. It may be used as a dwelling when connected to
utilities or may be used permanently or temporarily for the advertising,
sales, display or promotion of merchandise or services. The term does not
include a recreational park trailer as defined in NRS 482.1005 .
(Added to NRS by 1989, 169; A 2001, 1727 )
1. “Personal property” means:
(a) All household and kitchen furniture.
(b) All law, medical and miscellaneous libraries.
(c) All goods, wares and merchandise.
(d) All chattels of every kind and description, except vehicles as
defined in NRS 371.020 .
(e) Stocks of goods on hand.
(f) Any vehicle not included in the definition of vehicle in NRS
371.020 .
(g) All locomotives, cars, rolling stock and other personal
property used in operating any railroad within the State.
(h) All machines and machinery, all works and improvements, all
steamers, vessels and watercraft of every kind and name navigating or
used upon the waters of any river or lake within this State or having a
general depot or terminus within this State.
(i) The money, property and effects of every kind, except real
estate, of all banks, banking institutions or firms, bankers,
moneylenders and brokers.
(j) All property of whatever kind or nature, except vehicles as
defined in NRS 371.020 , not included in
the term “real estate” as that term is defined in NRS 361.035 .
2. Gold-bearing and silver-bearing ores, quartz or minerals from
which gold or silver is extracted, when in the hands of the producers
thereof, shall not mean, not be taken to mean, nor be listed and assessed
under the term “personal property” as used in this section, but are
specially excepted therefrom, and shall be listed, assessed and taxed as
provided by law.
[Part 3:344:1953]—(NRS A 1963, 305, 1121; 1983, 1191)
“Property of an interstate or intercounty nature” means
tangible property that:
1. Physically crosses a county or state boundary; and
2. Is used directly in the operation of the business.
(Added to NRS by 1999, 1269 ; A 2001, 83 )
1. “Real estate” or “real property” means:
(a) All houses, buildings, fences, ditches, structures, erections,
railroads, toll roads and bridges, or other improvements built or erected
upon any land, whether such land is private property or property of this
state or of the United States, or of any municipal or other corporation,
or of any county, city or town in this state.
(b) Any mobile home, factory-built housing or manufactured home
which meets the requirements of NRS 361.244 .
(c) The ownership of, or claim to, or possession of, or right of
possession to any lands within this state.
(d) The claim by or the possession of any person, firm,
corporation, association or company to any land.
2. The property described in subsection 1 must be listed under the
head of “real estate.”
3. Except as otherwise provided in NRS 361.2445 , when an agreement has been entered into,
whether in writing or not, or when there is sufficient reason to believe
that an agreement has been entered into, for the dismantling, moving or
carrying away or wrecking of the property described in subsection 1, the
property must be classified as personal property, and not real estate.
4. For the purposes of this chapter, “real estate” or “real
property” does not include leasehold or other possessory interests in
land owned by the Federal Government on which land the Federal Government
is paying taxes to the State of Nevada or is, pursuant to contractual
obligation, paying any sum in lieu of taxes to the State of Nevada.
[Part 3:344:1953]—(NRS A 1957, 358; 1975, 1655; 1979, 824; 1993,
1183; 1999, 3465 )
“Resident” means a person who has
established a residence in the State of Nevada, and has actually resided
in this state for at least 6 months.
[Part 3:344:1953]
“Slide-in camper” means a
portable unit designed to be loaded and unloaded from the bed of a pickup
truck, and so constructed as to provide temporary living quarters for
travel, camping or recreational use. The term does not include a camper
shell.
(Added to NRS by 1989, 169)
“Taxable value” means:
1. The value of property of an interstate or intercounty nature
determined in the manner provided in NRS 361.320 or 361.323 .
2. The value of all other property determined in the manner
provided in NRS 361.227 .
(Added to NRS by 1981, 787; A 1983, 548; 1985, 1182; 1999, 1269
)
Except as otherwise
provided in NRS 360.250 and except for
information required to be transmitted to the Department, each county
assessor shall, at the request of a taxpayer, keep any proprietary
information concerning the taxpayer received pursuant to this chapter
confidential.
(Added to NRS by 1997, 1568)
1. The Department shall, to the extent feasible, provide
information on its website or other Internet site concerning property
taxes, including, without limitation:
(a) A description of the assessment process;
(b) An explanation of the manner in which property taxes are
calculated;
(c) The rates of taxes imposed by various taxing entities; and
(d) The revenues generated by those taxes.
2. The information provided pursuant to subsection 1 must, to the
extent practicable, be in a form that is easily understood and readily
accessible to the public. The Department shall coordinate with each
county in this State to disseminate information concerning property taxes
and revenue including, without limitation, by providing links from the
website or other Internet site maintained pursuant to subsection 1 to
similar websites or other Internet sites maintained by counties in this
State.
3. Each county assessor and county treasurer shall, to the extent
feasible, provide on a website or other Internet site, if any, that is
operated or administered by or on behalf of the county or the county
assessor or treasurer, information that is similar to the information
provided by the Department pursuant to subsection 1. The information
must, to the extent practicable, be in a form that is easily understood
and readily accessible to the public.
4. The Department and each county shall update and upgrade the
websites or other Internet sites maintained pursuant to this section to
the extent necessary to improve the quantity, quality and accessibility
of the information provided to the public on the Internet.
(Added to NRS by 2005, 1506 )
ASSESSMENT
Taxable and Exempt Property
Except as otherwise provided by
law, all property of every kind and nature whatever within this state
shall be subject to taxation.
[Part 1:344:1953; A 1954, 29; 1955, 340]
All lands and other
property owned by the United States, not taxable because of the
Constitution or laws of the United States, shall be exempt from taxation.
[Part 1:344:1953; A 1954, 29; 1955, 340]
1. All lands and other property owned by the State are exempt from
taxation, except real property acquired by the State of Nevada and
assigned to the Department of Wildlife which is or was subject to
taxation under the provisions of this chapter at the time of acquisition.
2. In lieu of payment of taxes on each parcel of real property
acquired by it which is subject to assessment and taxation pursuant to
subsection 1, the Department of Wildlife shall make annual payments to
the county tax receiver of the county wherein each such parcel of real
property is located of an amount equal to the total taxes levied and
assessed against each such parcel of real property in the year in which
title to it was acquired by the State of Nevada.
3. Such payments in lieu of taxes must be collected and accounted
for in the same manner as taxes levied and assessed against real property
pursuant to this chapter are collected and accounted for.
4. Money received pursuant to this section must be apportioned
each year to the counties, school districts and cities wherein each such
parcel of real property is located in the proportion that the tax rate of
each such political subdivision bears to the total combined tax rate in
effect for that year.
[Part 1:344:1953; A 1954, 29; 1955, 340]—(NRS A 1959, 282; 1969,
997, 1560; 1977, 1400; 1979, 908; 1981, 630; 1993, 1573; 2003, 1561
)
1. All lands and other property owned by the Nevada Rural Housing
Authority or any county, domestic municipal corporation, irrigation
drainage or reclamation district or town in this state are exempt from
taxation, except as otherwise provided in NRS 539.213 with respect to certain community pastures.
2. Real property acquired on or after July 1, 2003, by a
conservation district pursuant to NRS 548.393 is exempt from taxation.
[Part 1:344:1953; A 1954, 29; 1955, 340]—(NRS A 1967, 1125; 1995,
816; 2003, 1683 )
1. The acquisition, improvement or use of land by the public as a
park is a municipal purpose, whether or not the park is owned or operated
by a local government.
2. The real property and improvements of a privately owned park
which, pursuant to an agreement with a local government, are used by the
public without charge, excluding areas from which income is derived, are
exempt from taxation.
(Added to NRS by 1995, 1881)
1. The acquisition, improvement or use of land by the public as an
airport is a municipal purpose, whether or not the airport is owned or
operated by a local government.
2. The real property and improvements of a privately owned airport
which are used by the public without charge, including areas used for
taking off, landing and taxiing but excluding areas from which income is
derived, are exempt from taxation.
(Added to NRS by 1985, 869)
All property, both real and personal, of a trust created for
the benefit and furtherance of any public function pursuant to the
provisions of general or special law is exempt from taxation; but moneys
in lieu of taxes may be paid to the beneficiary pursuant to any agreement
contained in the instrument creating the trust.
(Added to NRS by 1971, 1036; A 1975, 1408)
All lots, buildings and other school property owned by any
legally created school district or charter school within the State and
devoted to public school purposes are exempt from taxation.
[Part 1:344:1953; A 1954, 29; 1955, 340]—(NRS A 1979, 1642; 2001,
3165 )
[Effective through June 30, 2007.]
The following vehicles are exempt from taxation under the provisions of
this chapter:
1. All vehicles, as defined in NRS 371.020 , except mobile homes which constitute “real
estate” or “real property.”
2. Commercial helicopters meeting the requirements of the program
established pursuant to NRS 495.320 .
(Added to NRS by 1963, 1121; A 1979, 824; 2003, 2744 )
[Effective July 1, 2007.] All
vehicles, as defined in NRS 371.020 ,
are exempt from taxation under the provisions of this chapter, except
mobile homes which constitute “real estate” or “real property.”
(Added to NRS by 1963, 1121; A 1979, 824; 2003, 2744 , effective July 1, 2007)
1. The following personal property is exempt from taxation:
(a) Personal property held for sale by a merchant;
(b) Personal property held for sale by a manufacturer;
(c) Raw materials and components held by a manufacturer for
manufacture into products, and supplies to be consumed in the process of
manufacture;
(d) Tangible personal property purchased by a business which will
be consumed during the operation of the business;
(e) Livestock;
(f) Colonies of bees;
(g) Pipe and other agricultural equipment used to convey water for
the irrigation of legal crops;
(h) All boats;
(i) Slide-in campers and camper shells;
(j) Except as otherwise provided in NRS 361.186 , fine art for public display; and
(k) All personal property that is:
(1) Owned by a person who is not a resident of this state;
and
(2) Located in this state solely for the purposes of a
display, exhibition, convention, carnival, fair or circus that is
transient in nature.
2. The Nevada Tax Commission may exempt from taxation that
personal property for which the annual taxes would be less than the cost
of collecting those taxes. If such an exemption is provided, the Nevada
Tax Commission shall annually determine the average cost of collecting
property taxes in this state which must be used in determining the
applicability of the exemption.
3. A person claiming the exemption provided for in paragraph (j)
of subsection 1 shall:
(a) On or before June 15 for the next ensuing fiscal year, file
with the county assessor an affidavit declaring that the fine art will,
during that ensuing fiscal year, meet all the criteria set forth in
paragraph (b) of subsection 4; and
(b) During any fiscal year in which he claims the exemption, make
available for educational purposes and not for resale, upon written
request and without charge to any public school as defined in NRS 385.007
, private school as defined in NRS
394.103 and parent of a child who
receives instruction in a home pursuant to NRS 392.070 , one copy of a poster depicting the fine art
that the facility has on public display if such a poster is available for
purchase by the public at the time of the request.
4. As used in this section:
(a) “Boat” includes any vessel or other watercraft, other than a
seaplane, used or capable of being used as a means of transportation on
the water.
(b) “Fine art for public display”:
(1) Except as otherwise provided in subparagraph (2), means
a work of art which:
(I) Is an original painting in oil, mineral, water
colors, vitreous enamel, pastel or other medium, an original mosaic,
drawing or sketch, an original sculpture of clay, textiles, fiber, wood,
metal, plastic, glass or a similar material, an original work of mixed
media or a lithograph;
(II) Was purchased in an arm’s length transaction for
$25,000 or more, or has an appraised value of $25,000 or more;
(III) Is on public display in a public or private art
gallery, museum or other building or area in this state for at least 20
hours per week during at least 35 weeks of each year for which the
exemption is claimed or, if the facility displaying the fine art disposes
of it before the end of that year, during at least two-thirds of the full
weeks during which the facility had possession of it, or if the gallery,
museum or other building or area in which the fine art will be displayed
will not be opened until after the beginning of the fiscal year for which
the exemption is claimed, these display requirements must be met for the
first full fiscal year after the date of opening, and the date of opening
must not be later than 2 years after the purchase of the fine art being
displayed; and
(IV) Is on display in a facility that is available for
group tours by pupils or students for at least 5 hours on at least 60
days of each full year for which the exemption is claimed, during which
the facility in which it is displayed is open, by prior appointment and
at reasonable times, without charge; and
(2) Does not include:
(I) A work of fine art that is a fixture or an
improvement to real property;
(II) A work of fine art that constitutes a copy of an
original work of fine art, unless the work is a lithograph that is a
limited edition and that is signed and numbered by the artist;
(III) Products of filmmaking or photography,
including, without limitation, motion pictures;
(IV) Literary works;
(V) Property used in the performing arts, including,
without limitation, scenery or props for a stage; or
(VI) Property that was created for a functional use
other than, or in addition to, its aesthetic qualities, including,
without limitation, a classic or custom-built automobile or boat, a sign
that advertises a business, and custom or antique furniture, lamps,
chandeliers, jewelry, mirrors, doors or windows.
(c) “Personal property held for sale by a merchant” includes
property that:
(1) Meets the requirements of sub-subparagraphs (I) and (II)
of subparagraph (1) of paragraph (b);
(2) Is made available for sale within 2 years after it is
acquired; and
(3) Is made available for viewing by the public or
prospective purchasers, or both, within 2 years after it is acquired,
whether or not a fee is charged for viewing it and whether or not it is
also used for purposes other than viewing.
(d) “Public display” means the display of a work of fine art where
members of the public have access to the work of fine art for viewing
during publicly advertised hours. The term does not include the display
of a work of fine art in an area where the public does not generally have
access, including, without limitation, a private office, hallway or
meeting room of a business, a room of a business used for private lodging
and a private residence.
(e) “Pupil” means a person who:
(1) Is enrolled for the current academic year in a public
school as defined in NRS 385.007 or a
private school as defined in NRS 394.103 ; or
(2) Receives instruction in a home and is excused from
compulsory attendance pursuant to NRS 392.070 .
(f) “Student” means a person who is enrolled for the current
academic year in:
(1) A community college or university; or
(2) A licensed postsecondary educational institution as
defined in NRS 394.099 and a course
concerning fine art.
(Added to NRS by 1979, 79; A 1983, 1191; 1987, 854; 1989, 169;
1995, 152, 2709; 1997, 1197, 1569, 2979; 1999, 623 , 624 , 3198 , 3201 ; 2001, 229 , 1541 , 1543 )
1. Except as otherwise provided in this section, if a:
(a) Business that engages in the primary trade of preparing,
fabricating, manufacturing or otherwise processing raw material or an
intermediate product through a process in which at least 50 percent of
the material or product is recycled on site; or
(b) Business that includes as a primary component a facility for
the generation of electricity from recycled material,
Ê is found by the Commission on Economic Development to have as a primary
purpose the conservation of energy or the substitution of other sources
of energy for fossil sources of energy and obtains certification from the
Commission on Economic Development pursuant to NRS 360.750 , the Commission may, if the business
additionally satisfies the requirements set forth in subsection 2 of NRS
361.0687 , grant to the business a
partial abatement from the taxes imposed on real property by this chapter.
2. If a partial abatement from the taxes imposed on real property
by this chapter is approved by the Commission on Economic Development
pursuant to NRS 360.750 for a business
described in subsection 1:
(a) The partial abatement must:
(1) Be for a duration of at least 1 year but not more than
10 years;
(2) Not exceed 50 percent of the taxes on real property
payable by the business each year pursuant to this chapter; and
(3) Be administered and carried out in the manner set forth
in NRS 360.750 .
(b) The Executive Director of the Commission on Economic
Development shall notify the county assessor of the county in which the
business is located of the approval of the partial abatement, including,
without limitation, the duration and percentage of the partial abatement
that the Commission granted. The Executive Director shall, on or before
April 15 of each year, advise the county assessor of each county in which
a business qualifies for a partial abatement during the current fiscal
year as to whether the business is still eligible for the partial
abatement in the next succeeding fiscal year.
3. The partial abatement provided in this section applies only to
the business for which certification was granted pursuant to NRS 360.750
and the property used in connection
with that business. The exemption does not apply to property in this
state that is not related to the business for which the certification was
granted pursuant to NRS 360.750 or to
property in existence and subject to taxation before the certification
was granted.
4. As used in this section, a “facility for the generation of
electricity from recycled material” is a facility which uses recycled
material as its primary fuel including material from:
(a) Industrial or domestic waste, other than hazardous waste, even
though it includes a product made from oil, natural gas or coal, such as
plastics, asphalt shingles or tires;
(b) Agricultural crops, whether terrestrial or aquatic, and
agricultural waste, such as manure and residue from crops; and
(c) Municipal waste, such as sewage and sludge.
Ê The term includes all the equipment in the facility used to process and
convert into electricity the energy derived from a recycled material fuel.
(Added to NRS by 1993, 819; A 1995, 1142; 1997, 3109; 2001, 1578
)
[Effective through June 30, 2009.]
1. A person who intends to locate or expand a business in this
State may, pursuant to NRS 360.750 ,
apply to the Commission on Economic Development for a partial abatement
from the taxes imposed by this chapter.
2. For a business to qualify pursuant to NRS 360.750 for a partial abatement from the taxes imposed
by this chapter, the Commission on Economic Development must determine
that, in addition to meeting the other requirements set forth in
subsection 2 of that section:
(a) If the business is a new business in a county whose population
is 100,000 or more or a city whose population is 60,000 or more:
(1) The business will make a capital investment in the
county of at least $50,000,000 if the business is an industrial or
manufacturing business or at least $2,000,000 if the business is not an
industrial or manufacturing business; and
(2) The average hourly wage that will be paid by the new
business to its employees in this State is at least 100 percent of the
average statewide hourly wage as established by the Employment Security
Division of the Department of Employment, Training and Rehabilitation on
July 1 of each fiscal year.
(b) If the business is a new business in a county whose population
is less than 100,000 or a city whose population is less than 60,000:
(1) The business will make a capital investment in the
county of at least $500,000; and
(2) The average hourly wage that will be paid by the new
business to its employees in this State is at least 100 percent of the
average statewide hourly wage or the average countywide hourly wage,
whichever is less, as established by the Employment Security Division of
the Department of Employment, Training and Rehabilitation on July 1 of
each fiscal year.
3. Except as otherwise provided in NRS 361.0685 and subsection 4, if a partial abatement from
the taxes imposed by this chapter is approved by the Commission on
Economic Development pursuant to NRS 360.750 :
(a) The partial abatement must:
(1) Be for a duration of at least 1 year but not more than
10 years;
(2) Not exceed 50 percent of the taxes on personal property
payable by a business each year pursuant to this chapter; and
(3) Be administered and carried out in the manner set forth
in NRS 360.750 .
(b) The Executive Director of the Commission on Economic
Development shall notify the county assessor of the county in which the
business is located of the approval of the partial abatement, including,
without limitation, the duration and percentage of the partial abatement
that the Commission granted. The Executive Director shall, on or before
April 15 of each year, advise the county assessor of each county in which
a business qualifies for a partial abatement during the current fiscal
year as to whether the business is still eligible for the partial
abatement in the next succeeding fiscal year.
4. If a partial abatement from the taxes imposed by this chapter
is approved by the Commission on Economic Development pursuant to NRS
360.750 for a facility for the
generation of electricity from renewable energy or a facility for the
production of an energy storage device:
(a) The partial abatement must be:
(1) For a duration of 10 years;
(2) Equal to 50 percent of the taxes on real and personal
property payable by the facility each year pursuant to this chapter; and
(3) Administered and carried out in the manner set forth in
NRS 360.750 .
(b) The Executive Director of the Commission on Economic
Development shall:
(1) Notify the county assessor of the county in which the
facility is located of the approval of the partial abatement; and
(2) Advise the county assessor of the county in which the
facility is located as to the dates on which the partial abatement will
begin and end.
5. As used in this section:
(a) “Biomass” means any organic matter that is available on a
renewable basis, including, without limitation:
(1) Agricultural crops and agricultural wastes and residues;
(2) Wood and wood wastes and residues;
(3) Animal wastes;
(4) Municipal wastes; and
(5) Aquatic plants.
(b) “Energy storage device” means a device for use and storage of
electrical energy that alleviates the consumption of fossil fuel and does
not produce fossil fuel emissions.
(c) “Facility for the generation of electricity from renewable
energy” means a facility for the generation of electricity that:
(1) Uses renewable energy as its primary source of energy;
and
(2) Has a generating capacity of at least 10 kilowatts.
Ê The term includes all the machinery and equipment that is used in the
facility to collect and store the renewable energy and to convert the
renewable energy into electricity. The term does not include a facility
that is located on residential property.
(d) “Industrial or manufacturing business” does not include a
facility for the generation of electricity from renewable energy.
(e) “Renewable energy” means:
(1) Biomass;
(2) Solar energy; or
(3) Wind.
Ê The term does not include coal, natural gas, oil, propane or any other
fossil fuel, or nuclear energy.
(Added to NRS by 1997, 3310; A 1999, 1743 ; 2001, 1580 , 1983 ; 2003, 56 , 2923 , 2927 ; 2005, 1513 )
[Effective July 1, 2009.]
1. A person who intends to locate or expand a business in this
State may, pursuant to NRS 360.750 ,
apply to the Commission on Economic Development for a partial abatement
from the taxes imposed by this chapter.
2. For a business to qualify pursuant to NRS 360.750 for a partial abatement from the taxes imposed
by this chapter, the Commission on Economic Development must determine
that, in addition to meeting the other requirements set forth in
subsection 2 of that section:
(a) If the business is a new business in a county whose population
is 100,000 or more or a city whose population is 60,000 or more:
(1) The business will make a capital investment in the
county of at least $50,000,000 if the business is an industrial or
manufacturing business or at least $5,000,000 if the business is not an
industrial or manufacturing business; and
(2) The average hourly wage that will be paid by the new
business to its employees in this State is at least 100 percent of the
average statewide hourly wage as established by the Employment Security
Division of the Department of Employment, Training and Rehabilitation on
July 1 of each fiscal year.
(b) If the business is a new business in a county whose population
is less than 100,000 or a city whose population is less than 60,000:
(1) The business will make a capital investment in the
county of at least $5,000,000 if the business is an industrial or
manufacturing business or at least $500,000 if the business is not an
industrial or manufacturing business; and
(2) The average hourly wage that will be paid by the new
business to its employees in this State is at least 100 percent of the
average statewide hourly wage or the average countywide hourly wage,
whichever is less, as established by the Employment Security Division of
the Department of Employment, Training and Rehabilitation on July 1 of
each fiscal year.
3. Except as otherwise provided in NRS 361.0685 , if a partial abatement from the taxes
imposed by this chapter is approved by the Commission on Economic
Development pursuant to NRS 360.750 :
(a) The partial abatement must:
(1) Be for a duration of at least 1 year but not more than
10 years;
(2) Not exceed 50 percent of the taxes on personal property
payable by a business each year pursuant to this chapter; and
(3) Be administered and carried out in the manner set forth
in NRS 360.750 .
(b) The Executive Director of the Commission on Economic
Development shall notify the county assessor of the county in which the
business is located of the approval of the partial abatement, including,
without limitation, the duration and percentage of the partial abatement
that the Commission granted. The Executive Director shall, on or before
April 15 of each year, advise the county assessor of each county in which
a business qualifies for a partial abatement during the current fiscal
year as to whether the business is still eligible for the partial
abatement in the next succeeding fiscal year.
(Added to NRS by 1997, 3310; A 1999, 1743 ; 2001, 1580 , 1581 , 1983 ; 2003, 56 , 2923 , 2927 ; 2005, 1513 , 1515 , effective July 1, 2009)
1. Except as otherwise provided in this section, household goods
and furniture are exempt from taxation.
2. Except as otherwise provided in subsection 3, appliances and
furniture which are owned by a person who engages in the business of
renting the appliances or furniture to other persons are not exempt from
taxation.
3. Except as otherwise provided in this subsection, the assessment
of rented or leased appliances or furniture, or both, of a time-share
project governed by the provisions of chapter 119A of NRS, which contains five or more units, must be
reduced by a percentage equal to the average percentage of time that all
of the units are occupied by an owner of a time share in the project. If
the units of the time-share project are occupied by owners of time shares
in the project for an average of more than 90 percent of the fiscal year,
the rented or leased appliances or furniture, or both, are exempt from
taxation. As used in this subsection:
(a) “Owner” has the meaning ascribed to it in NRS 119A.056 .
(b) “Unit” has the meaning ascribed to it in NRS 119A.160 .
4. As used in this section:
(a) “Household goods and furniture” includes, without limitation,
the following items if used in a residence:
(1) Clothing;
(2) Personal effects;
(3) Gold and silver;
(4) Jewelry;
(5) Appliances that are not attached to real property or a
mobile or manufactured home;
(6) Furniture;
(7) Recreational equipment not required by NRS to be
registered; and
(8) Portable goods and storage sheds and other household
equipment.
(b) “Engages in the business of renting appliances or furniture”
means:
(1) Renting or leasing appliances or furniture, or both, to
other persons not in conjunction with the rental or lease of a dwelling
unit; or
(2) Renting or leasing appliances or furniture, or both, to
other persons in conjunction with the rental or lease of a dwelling unit
located in a complex containing five or more dwelling units which are
rented or leased by the owner to other persons in conjunction with
appliances or furniture, or both.
(Added to NRS by 1979, 1233; A 1983, 1192; 1989, 169; 1997, 1569;
2001, 1545 ; 2005, 2648 )
1. Drainage ditches and canals, together with the lands which are
included in the rights-of-way of the ditch or canal, are exempted from
taxation and must be excluded from the assessed value of the parcel
unless otherwise requested by the owner of the property.
2. Each part of a permanently installed irrigation system of pipes
or concrete linings of ditches and headgates to increase efficiency and
conservation in the use of water, when the water is to be used for
irrigation and agricultural purposes on land devoted to agricultural
purposes by the owner of the pipes or concrete linings is exempted from
taxation and must be excluded from the assessed value of the parcel.
[Part 1:344:1953; A 1954, 29; 1955, 340]—(NRS A 1989, 1817; 1991,
2090)
All real and personal
property of a water users’ nonprofit association or of a water users’
nonprofit cooperative corporation within the State of Nevada is exempt
from taxation, but such property shall be taxed when it is used for any
purpose other than carrying out the legitimate functions of such
nonprofit association or of a water users’ nonprofit cooperative
corporation.
(Added to NRS by 1969, 1422)
Unpatented mines and mining claims shall be exempt from taxation, but
nothing in this section shall be so construed as to:
1. Exempt from taxation possessory claims to the public lands of
the United States or of this state, or improvements thereon, or the
proceeds of the mines; and
2. Interfere with the primary title to the lands belonging to the
United States.
[Part 1:344:1953; A 1954, 29; 1955, 340]
1. All property, both real and personal, is exempt from taxation
to the extent that the property is used as a facility, device or method
for the control of air or water pollution.
2. As used in this section, “facility, device or method for the
control of air or water pollution” means any land, structure, building,
installation, excavation, machinery, equipment or device or any addition
to, reconstruction, replacement, or improvement of land or an existing
structure, building, installation, excavation, machinery, equipment or
device used, constructed, acquired or installed after January 1, 1965, if
the primary purpose of the use, construction, acquisition or installation
is compliance with law or standards required by any environmental
protection agency, authorized by and acting under the authority of the
United States or the State of Nevada or any of its political
subdivisions, for the prevention, control or reduction of air or water
pollution.
3. As used in this section, “facility, device or method for the
control of air or water pollution” does not include:
(a) Air conditioners, septic tanks or other facilities for human
waste, nor any property installed, constructed or used for the moving of
sewage to the collection facilities of a public or quasi-public sewage
system.
(b) Any facility or device having a value of less than $1,000 at
the time of its construction, installation or first use.
(c) Any facility or device which produces a net profit to the owner
or operator thereof from the recovery and sale or use of a tangible
product or by-product, nor does it include a facility or device which,
when installed and operating, results in a net reduction of operating
costs.
4. The exemption may be allowed only to a person who files an
affidavit declaring that the property for which the exemption is being
sought meets the requirements of subsection 1. The affidavit must be
filed with the claim for the exemption pursuant to NRS 361.155 .
5. The Department shall prepare and publish a report each fiscal
year showing:
(a) The assessed value of properties within each county which are
exempt from taxation under this section;
(b) The loss in tax revenues to the State General Fund and to each
local taxing entity from the exemption; and
(c) Such other information as the Department may deem relevant to
indicate the effect of the loss of tax revenue on the State and on local
taxing entities.
Ê Each county assessor shall provide the Department with the data it
needs to complete the report required by this section.
(Added to NRS by 1973, 348; A 1975, 243, 328, 1752; 1987, 811;
1989, 1817; 1991, 2090)
1. The Commission on Economic Development shall grant a partial
abatement from the tax imposed on real property by this chapter for
property which has a building or other structure that is certified at or
meets the equivalent of the silver level or higher by a person authorized
to grant such certification in accordance with the Leadership in Energy
and Environmental Design Green Building Rating System or its equivalent,
as adopted by the Director of the Office of Energy pursuant to NRS
701.217 .
2. The partial abatement must be for a duration of not more than
10 years and must not exceed 50 percent of the taxes on real property
payable each year pursuant to this chapter.
3. The Commission on Economic Development shall establish by
regulation the qualifications and methods to determine eligibility for
the abatement.
4. The Commission on Economic Development shall immediately
forward a certificate of eligibility for the abatement to:
(a) The Department of Taxation;
(b) The Nevada Tax Commission;
(c) The county treasurer; and
(d) The county assessor.
(Added to NRS by 2005, 22nd Special Session, 71 )
1. Residential property to the extent of $1,000 assessed valuation
is exempt from taxation if the property:
(a) Is owned and occupied by a resident of this state;
(b) Contains a shelter for protection against radioactive fallout;
(c) The shelter has sufficient space to protect the number of
persons who normally occupy the residence; and
(d) The shelter provides at least 40 times more protection against
radiation to a person inside the shelter than to a person outside the
shelter.
2. Any person claiming this exemption must file with the county
assessor an affidavit declaring that:
(a) He is a resident of the State of Nevada;
(b) His shelter meets the requirements of subsection 1; and
(c) He has not claimed a similar exemption for the current year in
any other county in this state.
(Added to NRS by 1981, 1179)
1. Except as otherwise provided in subsection 2, for any
assessment made on or after July 1, 1983, any value added by a qualified
system must be excluded from the assessed value of the building
regardless of the date the system was installed.
2. Value added by a qualified system must not be excluded from the
assessed value of a commercial or industrial building during any period
in which the business that owns the commercial or industrial building is
receiving another abatement or exemption from the taxes imposed by this
chapter.
3. As used in this section, “qualified system” means any system,
method, construction, installation, machinery, equipment, device or
appliance which is designed, constructed or installed in a residential,
commercial or industrial building to heat or cool the building or water
used in the building, or to provide electricity used in the building, by
using:
(a) Energy from the wind or from solar devices not thermally
insulated from the area where the energy is used;
(b) Geothermal resources;
(c) Energy derived from conversion of solid wastes; or
(d) Waterpower,
Ê which conforms to standards established by regulation of the Department.
(Added to NRS by 1977, 638; A 1981, 52, 805; 1983, 802; 1991, 1370;
2001, 1582 )
1. The property of surviving spouses, not to exceed the amount of
$1,000 assessed valuation, is exempt from taxation, but no such exemption
may be allowed to anyone but a bona fide resident of this State, and must
be allowed in but one county in this State to the same family.
2. For the purpose of this section, property in which the
surviving spouse has any interest shall be deemed the property of the
surviving spouse.
3. The person claiming such an exemption must file with the county
assessor an affidavit declaring that he is a bona fide resident of this
State and that the exemption has been claimed in no other county in this
State. The affidavit must be made before the county assessor or a notary
public. After the filing of the original affidavit, the county assessor
shall mail a form for renewal of the exemption to the person each year
following a year in which the exemption was allowed for that person. The
form must be designed to facilitate its return by mail by the person
claiming the exemption.
4. A surviving spouse is not entitled to the exemption provided by
this section in any fiscal year beginning after any remarriage, even if
the remarriage is later annulled.
5. If any person files a false affidavit or provides false proof
to the county assessor or a notary public and, as a result of the false
affidavit or false proof, the person is allowed a tax exemption to which
he is not entitled, he is guilty of a gross misdemeanor.
6. Beginning with the 2006-2007 Fiscal Year, the monetary amount
in subsection 1 must be adjusted for each fiscal year by adding to the
amount the product of the amount multiplied by the percentage increase in
the Consumer Price Index (All Items) from July 2004 to the July preceding
the fiscal year for which the adjustment is calculated. The Department
shall provide to each county assessor the adjusted amount, in writing, on
or before September 30 of each year.
[Part 1:344:1953; A 1954, 29; 1955, 340]—(NRS A 1971, 142; 1973,
985; 1989, 713; 1999, 2769 ; 2001, 1546 ; 2003, 2749 ; 2005, 2649 )
1. That portion of real property and tangible personal property
which is used for housing and related facilities for persons with low
incomes is exempt from taxation if the portion of property qualifies as a
low-income unit and is part of a qualified low-income housing project
that is funded in part by federal money appropriated pursuant to 42
U.S.C. §§ 12701 et seq. for the year in which the exemption applies.
2. The portion of a qualified low-income housing project that is
entitled to the property tax exemption pursuant to subsection 1 must be
determined by dividing the total assessed value of the housing project
and the land upon which it is situated into the assessed value of the
low-income units and related facilities that are occupied by or used
exclusively for persons with low incomes.
3. The Nevada Tax Commission shall, by regulation, prescribe a
form for an application for the exemption described in subsection 1.
After an original application is filed, the county assessor of the county
in which the housing project is located may mail a form for the renewal
of the exemption to the owner of the housing project each year following
a year in which the exemption was allowed for that project.
4. A renewal form returned to a county assessor must indicate the
total number of units in the housing project and the number of units used
for housing and related facilities for persons with low incomes. If the
owner of a housing project fails to provide a properly completed renewal
form to the county assessor of the county in which the project is located
by the date required in NRS 361.155 , or
fails to qualify for the exemption described in subsection 1, he is not
entitled to the exemption in the following fiscal year.
5. As used in this section, the terms “low-income unit” and
“qualified low-income housing project” have the meanings ascribed to them
in 26 U.S.C. § 42.
(Added to NRS by 1991, 1945; A 2001, 839 ; 2003, 2749 )
The property on which stands a hospital or other charitable
asylum for the care or relief of orphan children, or of sick, infirm or
indigent persons, owned by a nonprofit corporation organized or existing
pursuant to chapter 82 of NRS, together with
the buildings, while occupied for those objects and purposes, is exempt
from taxation.
(Added to NRS by 1991, 1314)
1. The property of all blind persons, not to exceed the amount of
$3,000 of assessed valuation, is exempt from taxation, including
community property to the extent only of the blind person’s interest
therein, but no such exemption may be allowed to anyone but a bona fide
resident of this State, and must be allowed in but one county in this
State on account of the same blind person.
2. The person claiming such an exemption must file with the county
assessor an affidavit declaring that he is a bona fide resident of the
State of Nevada who meets all the other requirements for the exemption
and that the exemption is not claimed in any other county in this State.
The affidavit must be made before the county assessor or a notary public.
After the filing of the original affidavit, the county assessor shall
mail a form for renewal of the exemption to the person each year
following a year in which the exemption was allowed for that person. The
form must be designed to facilitate its return by mail by the person
claiming the exemption.
3. Upon first claiming the exemption in a county the claimant
shall furnish to the assessor a certificate of a licensed physician
setting forth that he has examined the claimant and has found him to be a
blind person.
4. If any person files a false affidavit or provides false proof
to the county assessor or a notary public and, as a result of the false
affidavit or false proof, the person is allowed a tax exemption to which
he is not entitled, he is guilty of a gross misdemeanor.
5. Beginning with the 2006-2007 Fiscal Year, the monetary amount
in subsection 1 must be adjusted for each fiscal year by adding to the
amount the product of the amount multiplied by the percentage increase in
the Consumer Price Index (All Items) from July 2004 to the July preceding
the fiscal year for which the adjustment is calculated. The Department
shall provide to each county assessor the adjusted amount, in writing, on
or before September 30 of each year.
6. As used in this section, “blind person” includes any person
whose visual acuity with correcting lenses does not exceed 20/200 in the
better eye, or whose vision in the better eye is restricted to a field
which subtends an angle of not greater than 20°.
[Part 1:344:1953; A 1954, 29; 1955, 340]—(NRS A 1959, 90; 1971,
142; 1973, 985; 1989, 714; 1995, 1087; 1999, 2769 ; 2003, 2750 ; 2005, 2650 )
All real property and tangible personal property
used exclusively for housing and related facilities for elderly or
handicapped persons are exempt from taxation if:
1. The property was wholly or partially financed by a loan under
the Housing Act of 1959, as amended, 12 U.S.C. § 1701q; and
2. The property is owned or operated:
(a) By a nonprofit corporation organized under the laws of the
State of Nevada; or
(b) By a nonprofit corporation organized under the laws of another
state and qualified to do business as a nonprofit corporation under the
laws of the State of Nevada.
(Added to NRS by 1981, 717)
1. An increase must not be made to the assessed valuation of a
residence occupied by a person with a disability for improvements made to
an existing building for the purpose of removing barriers to the
movement, safety and comfort of a person with a disability. A person who
claims the benefit of this section shall file with the county assessor an
affidavit setting forth the nature of the improvement and the date or
dates of making it.
2. For the purposes of this section, improvements for the removal
of barriers include, but are not limited to:
(a) Permanent ramps leading to entrances to the premises and
between levels of the residence.
(b) Elevators installed in stairwells for the use of a person with
a disability.
(c) Handrails installed in and about the residence, indoors and
outdoors.
(d) Enlarged bathrooms and kitchens, and any special equipment
installed in them for the benefit of a person with a disability.
(e) Other reasonable accommodations made for the comfort,
convenience and safety of a person with a disability.
(Added to NRS by 1977, 385; A 1993, 47)
All
real and personal property of the Nathan Adelson Hospice in the State of
Nevada is exempt from taxation but that property must be taxed if it is
used for any purpose other than carrying out the legitimate functions of
a freestanding facility for hospice care.
(Added to NRS by 1983, 753; A 1989, 1034)
1. The property, to the extent of $2,000 assessed valuation, of
any actual bona fide resident of the State of Nevada who:
(a) Has served a minimum of 90 continuous days on active duty, who
was assigned to active duty at some time between April 21, 1898, and June
15, 1903, or between April 6, 1917, and November 11, 1918, or between
December 7, 1941, and December 31, 1946, or between June 25, 1950, and
May 7, 1975, or between September 26, 1982, and December 1, 1987, or
between October 23, 1983, and November 21, 1983, or between December 20,
1989, and January 31, 1990, or between August 2, 1990, and April 11,
1991, or between December 5, 1992, and March 31, 1994, or between
November 20, 1995, and December 20, 1996;
(b) Has served on active duty in connection with carrying out the
authorization granted to the President of the United States in Public Law
102-1; or
(c) Has served on active duty in connection with a campaign or
expedition for service in which a medal has been authorized by the
government of the United States, regardless of the number of days served
on active duty,
Ê and who received, upon severance from service, an honorable discharge
or certificate of satisfactory service from the Armed Forces of the
United States, or who, having so served, is still serving in the Armed
Forces of the United States, is exempt from taxation.
2. For the purpose of this section, the first $2,000 assessed
valuation of property in which an applicant has any interest shall be
deemed the property of the applicant.
3. The exemption may be allowed only to a claimant who files an
affidavit with his claim for exemption on real property pursuant to NRS
361.155 . The affidavit may be filed at
any time by a person claiming exemption from taxation on personal
property.
4. The affidavit must be made before the county assessor or a
notary public and filed with the county assessor. It must state that the
affiant is a bona fide resident of the State of Nevada who meets all the
other requirements of subsection 1 and that the exemption is not claimed
in any other county in this State. After the filing of the original
affidavit, the county assessor shall mail a form for:
(a) The renewal of the exemption; and
(b) The designation of any amount to be credited to the Gift
Account for Veterans’ Homes established pursuant to NRS 417.145 ,
Ê to the person each year following a year in which the exemption was
allowed for that person. The form must be designed to facilitate its
return by mail by the person claiming the exemption.
5. Persons in actual military service are exempt during the period
of such service from filing the annual forms for renewal of the
exemption, and the county assessors shall continue to grant the exemption
to such persons on the basis of the original affidavits filed. In the
case of any person who has entered the military service without having
previously made and filed an affidavit of exemption, the affidavit may be
filed in his behalf during the period of such service by any person
having knowledge of the facts.
6. Before allowing any veteran’s exemption pursuant to the
provisions of this chapter, the county assessor shall require proof of
status of the veteran, and for that purpose shall require production of
an honorable discharge or certificate of satisfactory service or a
certified copy thereof, or such other proof of status as may be necessary.
7. If any person files a false affidavit or produces false proof
to the county assessor or a notary public and, as a result of the false
affidavit or false proof, the person is allowed a tax exemption to which
he is not entitled, he is guilty of a gross misdemeanor.
8. Beginning with the 2006-2007 Fiscal Year, the monetary amounts
in subsections 1 and 2 must be adjusted for each fiscal year by adding to
the amount the product of the amount multiplied by the percentage
increase in the Consumer Price Index (All Items) from July 2004 to the
July preceding the fiscal year for which the adjustment is calculated.
The Department shall provide to each county assessor the adjusted amount,
in writing, on or before September 30 of each year.
[Part 1:344:1953; A 1954, 29; 1955, 340]—(NRS A 1957, 320; 1963,
53; 1966, 4; 1967, 557; 1973, 986; 1977, 1488; 1983, 471; 1987, 812,
1527; 1989, 714; 1991, 1925, 2091; 1993, 586; 1995, 2296; 1999, 2770
; 2001, 1521 , 1523 ; 2003, 2751 , 2752 ; 2005, 2650 )
1. Any person who qualifies for an exemption pursuant to NRS
361.090 or 361.091 may, in lieu of claiming his exemption:
(a) Pay to the county assessor all or any portion of the amount by
which the tax would be reduced if he claimed his exemption; and
(b) Direct the county assessor to deposit that amount for credit to
the Gift Account for Veterans’ Homes established pursuant to NRS 417.145
.
2. Any person who wishes to waive his exemption pursuant to this
section shall designate the amount to be credited to the Account on a
form provided by the Nevada Tax Commission.
3. The county assessor shall deposit any money received pursuant
to this section with the State Treasurer for credit to the Gift Account
for Veterans’ Homes established pursuant to NRS 417.145 . The State Treasurer shall not accept more
than a total of $2,000,000 for credit to the Account pursuant to this
section and NRS 371.1035 during any
fiscal year.
(Added to NRS by 1995, 2295; A 2001, 1524 ; 2003, 2753 , 2754 )
1. A bona fide resident of the State of Nevada who has incurred a
permanent service-connected disability and has been honorably discharged
from the Armed Forces of the United States, or his surviving spouse, is
entitled to a disabled veteran’s exemption.
2. The amount of exemption is based on the total percentage of
permanent service-connected disability. The maximum allowable exemption
for total permanent disability is the first $20,000 assessed valuation. A
person with a permanent service-connected disability of:
(a) Eighty to 99 percent, inclusive, is entitled to an exemption of
$15,000 assessed value.
(b) Sixty to 79 percent, inclusive, is entitled to an exemption of
$10,000 assessed value.
Ê For the purposes of this section, any property in which an applicant
has any interest is deemed to be the property of the applicant.
3. The exemption may be allowed only to a claimant who has filed
an affidavit with his claim for exemption on real property pursuant to
NRS 361.155 . The affidavit may be made
at any time by a person claiming an exemption from taxation on personal
property.
4. The affidavit must be made before the county assessor or a
notary public and be filed with the county assessor. It must state that
the affiant is a bona fide resident of the State of Nevada, that he meets
all the other requirements of subsection 1 and that the exemption is not
claimed in any other county within this State. After the filing of the
original affidavit, the county assessor shall mail a form for:
(a) The renewal of the exemption; and
(b) The designation of any amount to be credited to the Gift
Account for Veterans’ Homes established pursuant to NRS 417.145 ,
Ê to the person each year following a year in which the exemption was
allowed for that person. The form must be designed to facilitate its
return by mail by the person claiming the exemption.
5. Before allowing any exemption pursuant to the provisions of
this section, the county assessor shall require proof of the applicant’s
status, and for that purpose shall require him to produce an original or
certified copy of:
(a) An honorable discharge or other document of honorable
separation from the Armed Forces of the United States which indicates the
total percentage of his permanent service-connected disability;
(b) A certificate of satisfactory service which indicates the total
percentage of his permanent service-connected disability; or
(c) A certificate from the Department of Veterans Affairs or any
other military document which shows that he has incurred a permanent
service-connected disability and which indicates the total percentage of
that disability, together with a certificate of honorable discharge or
satisfactory service.
6. A surviving spouse claiming an exemption pursuant to this
section must file with the county assessor an affidavit declaring that:
(a) The surviving spouse was married to and living with the
disabled veteran for the 5 years preceding his death;
(b) The disabled veteran was eligible for the exemption at the time
of his death or would have been eligible if he had been a resident of the
State of Nevada;
(c) The surviving spouse has not remarried; and
(d) The surviving spouse is a bona fide resident of the State of
Nevada.
Ê The affidavit required by this subsection is in addition to the
certification required pursuant to subsections 4 and 5. After the filing
of the original affidavit required by this subsection, the county
assessor shall mail a form for renewal of the exemption to the person
each year following a year in which the exemption was allowed for that
person. The form must be designed to facilitate its return by mail by the
person claiming the exemption.
7. If a veteran or the surviving spouse of a veteran submits, as
proof of disability, documentation that indicates a percentage of
permanent service-connected disability for more than one permanent
service-connected disability, the amount of the exemption must be based
on the total of those combined percentages, not to exceed 100 percent.
8. If a tax exemption is allowed under this section, the claimant
is not entitled to an exemption under NRS 361.090 .
9. If any person files a false affidavit or produces false proof
to the county assessor or a notary public and, as a result of the false
affidavit or false proof, the person is allowed a tax exemption to which
he is not entitled, he is guilty of a gross misdemeanor.
10. Beginning with the 2006-2007 Fiscal Year, the monetary amounts
in subsection 2 must be adjusted for each fiscal year by adding to the
amount the product of the amount multiplied by the percentage increase in
the Consumer Price Index (All Items) from July 2004 to the July preceding
the fiscal year for which the adjustment is calculated. The Department
shall provide to each county assessor the adjusted amount, in writing, on
or before September 30 of each year.
(Added to NRS by 1973, 226; A 1975, 70; 1977, 1032; 1981, 1565;
1983, 472; 1985, 860; 1987, 813; 1989, 715; 1991, 2092; 1993, 89; 1995,
1087; 2001, 1525 , 1526 ; 2003, 2754 , 2756 ; 2005, 585 , 2652 )
1. The funds, furniture, paraphernalia and regalia owned and used
exclusively by any post of any national organization of ex-servicemen or
ex-servicewomen for the legitimate purposes and customary objects of such
posts are exempt from taxation, but such an exemption must not exceed the
sum of $10,000 assessed valuation to any one post or organization thereof.
2. The buildings, with their fixtures and the lots of ground on
which they stand, used for its legitimate purposes and necessary thereto,
of any such organization are exempt from taxation, but when any such
property is used for purposes other than those of such an organization,
and a rent or other valuable consideration is received for its use, the
property so used must be taxed.
3. Where any structure or parcel of land is used partly for the
purposes of such an organization and partly for rental purposes, the area
used for rental purposes must be assessed separately and that portion
only may be taxed.
4. Beginning with the 2006-2007 Fiscal Year, the monetary amount
in subsection 1 must be adjusted for each fiscal year by adding to the
amount the product of the amount multiplied by the percentage increase in
the Consumer Price Index (All Items) from July 2004 to the July preceding
the fiscal year for which the adjustment is calculated. The Department
shall provide to each county assessor the adjusted amount, in writing, on
or before September 30 of each year.
[Part 1:344:1953; A 1954, 29; 1955, 340]—(NRS A 1971, 143; 1975,
507; 2001, 1528 ; 2005, 2653 )
1. All real and personal property that is leased or rented to a
charter school is hereby deemed to be used for an educational purpose and
is exempt from taxation. If the property is used partly for the lease or
rental to a charter school and partly for other purposes, only the
portion of the property that is used for the lease or rental to a charter
school is exempt pursuant to this subsection.
2. To qualify for an exemption pursuant to subsection 1, the
property owner must provide the county assessor with a copy of the lease
or rental agreement indicating that:
(a) The property is leased or rented to the charter school; and
(b) The amount of payment required by the charter school pursuant
to the agreement is reduced in an amount which is at least equal to the
amount of the tax that would have been imposed if the property were not
exempt pursuant to subsection 1.
(Added to NRS by 2001, 3165 )
All real and
personal property owned by a charitable foundation established by the
Board of Regents of the University of Nevada is exempt from taxation, but
the property must be taxed when it is used for any purpose other than
carrying out the legitimate functions of the foundation.
(Added to NRS by 1989, 262; A 1993, 397)
All real and personal
property which is leased or rented to the Nevada System of Higher
Education for total consideration which is less than 10 percent of the
fair market rental or lease value of the property is hereby deemed to be
used for an educational purpose and is exempt from taxation.
(Added to NRS by 1995, 1888)
All real property owned by any fraternity or sorority, or
chapter thereof, which is composed of students of the University of
Nevada, Reno, or the University of Nevada, Las Vegas, and used as a home
for its members is exempt from taxation.
[Part 1:344:1953; A 1954, 29; 1955, 340]—(NRS A 1967, 982; 1969,
1432; 1979, 132; 1991, 2093)
Nonprofit
private schools, with lots appurtenant thereto and furniture and
equipment, shall be exempt from taxation.
[Part 1:344:1953; A 1954, 29; 1955, 340]
[Effective through June 30, 2007.]
1. Except as otherwise provided in subsection 2, the real and
personal property of an apprenticeship program is exempt from taxation if
the property is:
(a) Held in a trust created pursuant to 29 U.S.C. § 186; or
(b) Owned by a local or state apprenticeship committee and the
apprenticeship program is:
(1) Operated by an organization which is qualified pursuant
to 26 U.S.C. § 501(c)(3) or (5); and
(2) Registered and approved by the state apprenticeship
council pursuant to chapter 610 of NRS.
2. If any property exempt from taxation pursuant to subsection 1
is used for a purpose other than that of the apprenticeship program
required in subsection 1, and a rent or other valuable consideration is
received for its use, the property must be taxed, unless the rent or
other valuable consideration is paid or given by an organization that
qualifies as a tax-exempt organization pursuant to 26 U.S.C. § 501(c)(3).
(Added to NRS by 1997, 1367; A 1999, 967 ; 2001, 68 )
1. Except as otherwise provided in subsection 2, all real and
personal property of Pershing County Kids, Horses, Rodeo Inc. in the
State of Nevada is exempt from taxation.
2. If any property exempt from taxation pursuant to subsection 1
is used for any purpose other than carrying out the legitimate functions
of Pershing County Kids, Horses, Rodeo Inc., and a rent or other valuable
consideration is received for its use, the property must be taxed, unless
the rent or other valuable consideration is paid or given by an
organization that qualifies as a tax exempt organization pursuant to 26
U.S.C. § 501(c)(3).
(Added to NRS by 1997, 200)
1. Except as otherwise provided in subsection 2, the buildings,
with their furniture and equipment, and the lots of ground on which they
stand, used therewith and necessary thereto, of the Nevada Museum of Art,
Inc., the Young Men’s Christian Association, the Young Women’s Christian
Association, the American National Red Cross or any of its chapters in
the State of Nevada, the Salvation Army Corps, the Girl Scouts of
America, the Camp Fire Girls, Inc., the Boy Scouts of America and the
Sierra Arts Foundation are exempt from taxation.
2. If any property exempt from taxation pursuant to subsection 1
is used for purposes other than those of the organizations described in
subsection 1, respectively, and a rent or other valuable consideration is
received for its use, the property must be taxed, unless the rent or
other valuable consideration is paid or given by an organization that
qualifies as a tax-exempt organization pursuant to 26 U.S.C. § 501(c)(3).
[Part 1:344:1953; A 1954, 29; 1955, 340]—(NRS A 1963, 63; 1983,
913; 1985, 4; 1989, 8; 1995, 34)
1. Except as otherwise provided in subsections 2 and 3, all real
property and improvements thereon acquired by the Nature Conservancy,
American Land Conservancy or Nevada Land Conservancy and held for
ultimate acquisition by the State or a local governmental unit are exempt
from taxation if:
(a) The State or a local governmental unit has agreed, in writing,
that acquisition of the property will be given serious consideration; and
(b) For property for which the State has given the statement
required by paragraph (a), the governing body of the county in which the
property is located has approved the potential acquisition of the
property by the State.
2. When the Nature Conservancy, American Land Conservancy or
Nevada Land Conservancy transfers property it has held for purposes of
conservation to any person, partnership, association, corporation or
entity other than the State or a local governmental unit, the property
must be assessed at the rate set for first-class pasture by the Nevada
Tax Commission for each year it was exempt pursuant to subsection 1 and
the taxes must be collected as other taxes under this chapter are
collected.
3. When the Nature Conservancy, American Land Conservancy or
Nevada Land Conservancy transfers property it has held for purposes other
than conservation to any person, partnership, association, corporation or
entity other than the State or a local governmental unit, the tax imposed
by this chapter must be assessed against the property for each year it
was exempt pursuant to subsection 1 and collected in the manner provided
in this chapter.
4. The Nevada Tax Commission shall adopt regulations specifying
the criteria for determining when property has been held by the Nature
Conservancy, American Land Conservancy or Nevada Land Conservancy for
purposes of conservation.
(Added to NRS by 1969, 1111; A 1993, 2513; 1999, 1232 )
, Nevada Heritage Association, Inc., and Habitat for
Humanity International. All real and personal property of the Nevada
Children’s Foundation, Inc., the Nevada Heritage Association, Inc., and
the Habitat for Humanity International, that is located in the State of
Nevada is exempt from taxation, but when and if such property is used for
any purpose other than carrying out the legitimate functions of those
organizations, such property must be taxed.
[Part 1:344:1953; A 1954, 29; 1955, 340]—(NRS A 2005, 2654 )
Repealed. (See chapter 496, Statutes of Nevada 2005, at page 2680
.)
1. Except as otherwise provided in subsection 2, churches,
chapels, other than marriage chapels, and other buildings used for
religious worship, with their furniture and equipment, and the lots of
ground on which they stand, used therewith and necessary thereto, owned
by some recognized religious society or corporation, and parsonages so
owned, are exempt from taxation.
2. Except as otherwise provided in NRS 361.157 , when any such property is used exclusively or
in part for any other than church purposes, and a rent or other valuable
consideration is received for its use, the property must be taxed.
3. The exemption provided by this section must be prorated for the
portion of a fiscal year during which the religious society or
corporation owns the real property. For the purposes of this subsection,
ownership of property purchased begins on the date of recording of the
deed to the purchaser.
[Part 1:344:1953; A 1954, 29; 1955, 340]—(NRS A 1973, 710; 1979,
132; 1991, 2094; 1995, 1888; 1999, 2771 )
All
cemeteries and graveyards set apart and used for and open to the public
for the burial of the dead, when no charge is made for burial therein,
shall be exempt from taxation.
[Part 1:344:1953; A 1954, 29; 1955, 340]
The cemetery lands and property of any nonprofit corporation
governed by the provisions of chapter 82 of
NRS formed for the purposes of procuring and holding lands to be used
exclusively for a cemetery or place of burial of the dead are exempt from
all public taxes, rates and assessments, and are not liable to be sold on
execution or be applied in payment of debts due from any individual
proprietors. The proprietors of lots or plats in such cemeteries, their
heirs or devisees, may hold the lots or plats exempt in the same way so
long as the lots or plats remain dedicated to the purpose of a cemetery.
(Added to NRS by 1991, 1313)
1. The funds, furniture, paraphernalia and regalia owned by any
lodge of the Benevolent Protective Order of Elks, Fraternal Order of
Eagles, Free and Accepted Masons, Independent Order of Odd Fellows,
Knights of Pythias or Knights of Columbus, or by any similar charitable
organization, or by the Lahontan Audubon Society, the National Audubon
Society, Inc., of New York, the Defenders of Wildlife of the District of
Columbia or any similar benevolent or charitable society, so long as the
same shall be used for the legitimate purposes of such lodge or society
or for such charitable or benevolent purposes, shall be exempt from
taxation, but such exemption shall in no case exceed the sum of $5,000
assessed valuation to any one lodge, society or organization.
2. The real estate and fixtures of any such organization or
society shall be exempt from taxation, but when any such property is used
for purposes other than those of such organization or society, and a rent
or other valuable consideration is received for its use, the property so
used shall be taxed.
3. Where any structure or parcel of land is used partly for the
purposes of such organization or society and partly for rental purposes,
the area used for rental purposes shall be assessed separately and that
portion only shall be taxed.
[Part 1:344:1953; A 1954, 29; 1955, 340]—(NRS A 1967, 982; 1971,
143; 1973, 1670)
1. In addition to the corporations defined by law to be charitable
corporations there are hereby included:
(a) Any corporation whose objects and purposes are religious,
educational or for public charity and whose funds have been derived in
whole or substantial part from grants or other donations from
governmental entities or donations from the general public, or both, not
including donations from any officer or trustee of the corporation; and
(b) Any corporation prohibited by its articles of incorporation
from declaring or paying dividends, and where the money received by it is
devoted to the general purpose of charity and no portion of the money is
permitted to inure to the benefit of any private person engaged in
managing the charity, except reasonable compensation for necessary
services actually rendered to the charity, and where indigent persons
without regard to race or color may receive medical care and attention
without charge or cost.
2. All buildings belonging to a corporation defined in subsection
1, together with the land actually occupied by the corporation for the
purposes described and the personal property actually used in connection
therewith, are exempt from taxation when used solely for the purpose of
the charitable corporation.
[1:66:1933; 1931 NCL § 983] + [2:66:1933; 1931 NCL § 983.01]—(NRS A
1979, 496; 1991, 2094)
The buildings,
furniture and equipment of noncommercial theaters owned and operated by
nonprofit educational corporations organized for the exclusive purpose of
conducting classes in theater practice and the production of plays on a
nonprofessional basis shall be exempt from taxation. Such corporation
shall provide in its articles of incorporation that the property for
which the tax exemption is requested shall revert to the county in which
it is located upon the cessation of the activities of the noncommercial
theater.
[Part 1:344:1953; A 1954, 29; 1955, 340]—(NRS A 1971, 143, 876)
The real
and personal property of organized and incorporated volunteer fire
departments shall be exempt from taxation, but such property shall be
taxed when it is used for any purpose other than carrying out the
legitimate functions of such volunteer fire department.
[1.1:344:1953; added 1955, 199]—(NRS A 1973, 334)
1. All claims for personal tax exemptions on real property, the
initial claim of an organization for a tax exemption on real property and
the designation of any amount to be credited to the Gift Account for
Veterans’ Homes pursuant to NRS 361.0905 must be filed on or before June 15. All
exemptions provided for pursuant to this chapter apply on a fiscal year
basis and any exemption granted pursuant to this chapter must not be in
an amount which gives the taxpayer a total exemption greater than that to
which he is entitled during any fiscal year.
2. Each claim for an exemption provided for pursuant to this
chapter must be filed with the county assessor of:
(a) The county in which the claimant resides for personal tax
exemptions; or
(b) Each county in which property is located for the tax exemption
of an organization.
3. After the initial claim for an exemption pursuant to NRS
361.088 or 361.098 to 361.150 ,
inclusive, an organization is not required to file annual claims if the
property remains exempt. If any portion of the property loses its
exemption pursuant to NRS 361.157 or
for any other reason becomes taxable, the organization must notify the
county assessor.
4. If an exemption is granted or renewed in error because of an
incorrect claim or failure of an organization to give the notice required
by subsection 3, the assessor shall assess the taxable portion of the
property retroactively pursuant to NRS 361.769 and a penalty of 10 percent of the tax due for
the current year and any prior years may be added.
[Part 1:344:1953; A 1954, 29; 1955, 340]—(NRS A 1957, 321; 1969,
591; 1979, 132; 1983, 473; 1987, 814; 1991, 2094; 1993, 90; 1995, 2297;
1997, 200; 2003, 2757 ; 2005, 2654 )
The personal property tax exemption to
which a surviving spouse, blind person, veteran or surviving spouse of a
disabled veteran is entitled pursuant to NRS 361.080 , 361.085 ,
361.090 or 361.091 is reduced to the extent that he is allowed an
exemption from the governmental services tax pursuant to chapter 371
of NRS.
(Added to NRS by 1977, 1489; A 1981, 1566; 1995, 1088; 2001, 289
, 1546 ; 2003, 2757 )
1. When any real estate or portion of real estate which for any
reason is exempt from taxation is leased, loaned or otherwise made
available to and used by a natural person, association, partnership or
corporation in connection with a business conducted for profit or as a
residence, or both, the leasehold interest, possessory interest,
beneficial interest or beneficial use of the lessee or user of the
property is subject to taxation to the extent the:
(a) Portion of the property leased or used; and
(b) Percentage of time during the fiscal year that the property is
leased by the lessee or used by the user, in accordance with NRS 361.2275
,
Ê can be segregated and identified. The taxable value of the interest or
use must be determined in the manner provided in subsection 3 of NRS
361.227 and in accordance with NRS
361.2275 .
2. Subsection 1 does not apply to:
(a) Property located upon a public airport, park, market or
fairground, or any property owned by a public airport, unless the
property owned by the public airport is not located upon the public
airport and the property is leased, loaned or otherwise made available
for purposes other than for the purposes of a public airport, including,
without limitation, residential, commercial or industrial purposes;
(b) Federal property for which payments are made in lieu of taxes
in amounts equivalent to taxes which might otherwise be lawfully assessed;
(c) Property of any state-supported educational institution;
(d) Property leased or otherwise made available to and used by a
natural person, private association, private corporation, municipal
corporation, quasi-municipal corporation or a political subdivision under
the provisions of the Taylor Grazing Act or by the United States Forest
Service or the Bureau of Reclamation of the United States Department of
the Interior;
(e) Property of any Indian or of any Indian tribe, band or
community which is held in trust by the United States or subject to a
restriction against alienation by the United States;
(f) Vending stand locations and facilities operated by blind
persons under the auspices of the Bureau of Services to the Blind and
Visually Impaired of the Rehabilitation Division of the Department of
Employment, Training and Rehabilitation, whether or not the property is
owned by the federal, state or a local government;
(g) Leases held by a natural person, corporation, association,
municipal corporation, quasi-municipal corporation or political
subdivision for development of geothermal resources, but only for
resources which have not been put into commercial production;
(h) The use of exempt property that is leased, loaned or made
available to a public officer or employee, incident to or in the course
of public employment;
(i) A parsonage owned by a recognized religious society or
corporation when used exclusively as a parsonage;
(j) Property owned by a charitable or religious organization all,
or a portion, of which is made available to and is used as a residence by
a natural person in connection with carrying out the activities of the
organization;
(k) Property owned by a governmental entity and used to provide
shelter at a reduced rate to elderly persons or persons having low
incomes;
(l) The occasional rental of meeting rooms or similar facilities
for periods of less than 30 consecutive days; or
(m) The use of exempt property to provide day care for children if
the day care is provided by a nonprofit organization.
3. Taxes must be assessed to lessees or users of exempt real
estate and collected in the same manner as taxes assessed to owners of
other real estate, except that taxes due under this section do not become
a lien against the property. When due, the taxes constitute a debt due
from the lessee or user to the county for which the taxes were assessed
and, if unpaid, are recoverable by the county in the proper court of the
county.
(Added to NRS by 1965, 1157; A 1967, 154, 1224; 1971, 658; 1973,
1406; 1977, 1097; 1979, 218; 1987, 292; 1989, 383; 1991, 2095; 1993,
1574, 2310; 1995, 579, 1807; 1997, 1172, 1570; 1999, 429 , 2771 ; 2001, 840 )
1. Except as otherwise provided in subsection 3, when personal
property, or a portion of personal property, which for any reason is
exempt from taxation is leased, loaned or otherwise made available to and
used by a natural person, association or corporation in connection with a
business conducted for profit, the leasehold interest, possessory
interest, beneficial interest or beneficial use of any such lessee or
user of the property is subject to taxation to the extent the:
(a) Portion of the property leased or used; and
(b) Percentage of time during the fiscal year that the property is
leased to the lessee or used by the user, in accordance with NRS 361.2275
,
Ê can be segregated and identified. The taxable value of the interest or
use must be determined in the manner provided in subsection 3 of NRS
361.227 and in accordance with NRS
361.2275 .
2. Taxes must be assessed to lessees or users of exempt personal
property and collected in the same manner as taxes assessed to owners of
other personal property, except that taxes due under this section do not
become a lien against the personal property. When due, the taxes
constitute a debt due from the lessee or user to the county for which the
taxes were assessed and, if unpaid, are recoverable by the county in the
proper court of the county.
3. The provisions of this section do not apply to personal
property:
(a) Used in vending stands operated by blind persons under the
auspices of the Bureau of Services to the Blind and Visually Impaired of
the Rehabilitation Division of the Department of Employment, Training and
Rehabilitation.
(b) Owned by a public airport and used for the purposes of the
public airport.
(Added to NRS by 1965, 1157; A 1971, 659; 1973, 1406; 1977, 1098;
1987, 293; 1993, 1575, 2311; 1995, 579, 1809; 1997, 1173; 2001, 841
, 1546 ; 2003, 53 )
Exemption of Personal Property in Transit (Free Port)
1. Personal property in transit through this state is personal
property:
(a) Which is moving in interstate commerce through or over the
territory of the State of Nevada; or
(b) Which was consigned to a warehouse, public or private, within
the State of Nevada from outside the State of Nevada for storage in
transit to a final destination outside the State of Nevada, whether
specified when transportation begins or afterward.
Ê Such property is deemed to have acquired no situs in Nevada for
purposes of taxation. Such property is not deprived of exemption because
while in the warehouse the property is assembled, bound, joined,
manufactured, processed, disassembled, divided, cut, broken in bulk,
relabeled or repackaged, or because the property is being held for resale
to customers outside the State of Nevada. The exemption granted shall be
liberally construed to effect the purposes of NRS 361.160 to 361.185 ,
inclusive.
2. Personal property within this state as mentioned in NRS 361.030
and 361.045 to 361.155 ,
inclusive, does not include personal property in transit through this
state as defined in this section.
[2:77:1949; A 1954, 28] + [3:77:1949; A 1955, 600]—(NRS A 1961,
594; 1969, 662; 1973, 349; 1991, 1945)
1. All property claimed to be “no situs” under NRS 361.160 to 361.185 ,
inclusive, shall be designated as being “in transit” upon the books and
records of the warehouse wherein the same is located.
2. The books and records of the warehouse shall contain a full,
true and correct inventory of all such property, together with the date
of the receipt of the same, the date of the withdrawal of the same, the
point of origin thereof and the point of ultimate destination thereof if
known.
3. The books and records of any such warehouse with reference to
any such in transit property shall at all times be open to the inspection
of all taxing authorities of the State of Nevada and of any political
subdivision thereof.
[Part 4:77:1949; 1943 NCL § 6628.04]
Any person,
copartnership, association or corporation making claim to no situs status
on any property under NRS 361.160 to
361.185 , inclusive, shall do so in the
form and manner prescribed by the Department. All such claims shall be
accompanied by a certification of the warehouse company as to the status
on its books of the property involved.
[Part 4:77:1949; 1943 NCL § 6628.04]—(NRS A 1975, 1656)
If any
owner, shipper or his agent shall by misrepresentation, concealment or
violation of the provisions of NRS 361.160 to 361.185 ,
inclusive, evade the assessment or the levy of taxes on property not
defined in NRS 361.160 to be personal
property in transit through this state, he shall be liable in the sum of
the taxes evaded which would otherwise have been levied against his
property, to be collected in a civil action on behalf of the tax
collector of his county. The action shall be commenced and maintained by
the district attorney, and the judgment, when entered, shall include all
costs and an attorney’s fee for the plaintiff in his official capacity
not less than the amount of the taxes so evaded.
[6:77:1949; 1943 NCL § 6628.06]
If any person shall
willfully deliver any statement to the officer charged with assessment of
property for tax purposes in his county containing a false statement of a
material fact, whether it be an owner, shipper, his agent, or a storage
man or warehouseman of his agent, he shall be guilty of a misdemeanor.
[5:77:1949; 1943 NCL § 6628.05]—(NRS A 1967, 558)
Exemption of Fine Art for Public Display
1. A taxpayer may collect an admission fee for the exhibition of
fine art otherwise exempt from taxation pursuant to NRS 361.068 if the taxpayer offers to residents of the
State of Nevada a discount of 50 percent from any admission fee charged
to nonresidents. The discounted admission fee for residents must be
offered at any time the exhibition is open to the public and admission
fees are being charged.
2. Except as otherwise provided in subsection 5, if a taxpayer
collects a fee for the exhibition of fine art otherwise exempt from
taxation pursuant to NRS 361.068 , the
exemption pertaining to that fine art for the fiscal year must be reduced
by the net revenue derived by the taxpayer for that fiscal year. The
exemption pertaining to fine art for a particular fiscal year must not be
reduced below zero, regardless of the amount of the net revenue derived
by the taxpayer for that fiscal year.
3. A tax resulting from the operation of this section is due with
the tax otherwise due under the taxpayer’s first statement filed pursuant
to NRS 361.265 after the 15th day of
the fourth month after the end of the fiscal year in which the net
revenue was received or, if no such statement is required to be filed,
under a statement of the net revenue filed on or before the last day of
the fourth month after the end of that fiscal year.
4. A taxpayer who is required to pay a tax resulting from the
operation of this section may receive a credit against the tax for any
donations made by the taxpayer to the Nevada Arts Council, the Division
of Museums and History Dedicated Trust Fund established pursuant to NRS
381.0031 , a museum that provides
exhibits specifically related to nature or a museum that provides
exhibits specifically related to children, if the taxpayer:
(a) Made the donation before the date that either statement
required pursuant to subsection 3 is due; and
(b) Provides to the county assessor documentation of the donation
at the time that he files the statement required pursuant to subsection 3.
5. For the purposes of this section:
(a) “Direct costs of owning and exhibiting the fine art” does not
include any allocation of the general and administrative expense of a
business or organization that conducts activities in addition to the
operation of the facility in which the fine art is displayed, including,
without limitation, an allocation of the salary and benefits of a senior
executive who is responsible for the oversight of the facility in which
the fine art is displayed and who has substantial responsibilities
related to the other activities of the business or organization.
(b) “Net revenue” means the amount of the fees collected for
exhibiting the fine art during that fiscal year less the following paid
or made during that fiscal year:
(1) The direct costs of owning and exhibiting the fine art;
and
(2) The cost of educational programs associated with the
taxpayer’s public display of fine art, including the cost of meeting the
requirements of sub-subparagraph (IV) of subparagraph (1) of paragraph
(b) of subsection 4 of NRS 361.068 .
(Added to NRS by 1999, 3197 ; A 2003, 639 , 2360 )
The exemption provided in paragraph (j) of subsection 1 of NRS 361.068
applies to taxes on personal property
otherwise due from the owner of a work of fine art that is leased to a
person who publicly displays the work. The price or value to which that
section refers is the price or value of the work that is leased.
(Added to NRS by 1999, 3198 )
Legal Description of Lands for Purposes of Assessment
1. Not later than July 1, 1979, and thereafter:
(a) All land in this State must be legally described for tax
purposes by parcel number in accordance with the parceling system
prescribed by the Department. The provisions of NRS 361.190 to 361.220 ,
inclusive, must remain in effect until each county has established and
implemented the prescribed parceling system.
(b) Each county shall prepare and possess a complete set of maps
drawn in accordance with such parceling system for all land in the county.
2. The Department may assist any county in preparing the maps
required by subsection 1, if it is shown to the satisfaction of the
Department that the county does not have the ability to prepare such
maps. The county shall reimburse the Department for its costs from the
county general fund. The Department may employ such services as are
needed to carry out the provisions of this section.
3. The county assessor shall ensure that the parcels of land on
such maps are numbered in the manner prescribed by the Department. The
county assessor shall continually update the maps to reflect transfers,
conveyances, acquisitions or any other transaction or event that changes
the boundaries of any parcel and shall renumber the parcels or prepare
new map pages for any portion of the maps to show combinations or
divisions of parcels in the manner prescribed by the Department. The maps
must readily disclose precisely what land is covered by any particular
parcel number in the current fiscal year.
4. The Department may review such maps annually to ensure that
they are being properly updated. If it is determined that such maps are
not properly updated, the Department may order the board of county
commissioners to employ forthwith one or more qualified persons approved
by the Department to prepare the required maps. The payment of all costs
incidental thereto is a proper charge against the funds of the county,
notwithstanding such funds were not budgeted according to law.
5. Such maps must at all times be available in the office of the
county assessor. All such maps must be retained by the county assessor as
a permanent public record.
6. Land must not be described in any deed or conveyance by
reference to any such map unless the map is filed for record in the
office of the county recorder of the county in which the land is located.
7. A county assessor shall not reflect on the tax roll a change in
the ownership of land in this State unless the document that conveys the
ownership of land contains a correct and complete legal description,
adequately describing the exact boundaries of the parcel of land. A
parcel number assigned by a county assessor does not constitute a correct
and complete legal description of the land conveyed.
(Added to NRS by 1975, 1654; A 2001, 1547 ; 2003, 2757 )
For tax purposes, land in this State shall be legally
described pursuant to NRS 361.190 to
361.220 , inclusive.
[Part 4.5:344:1953; added 1955, 415]
Land
surveyed under the authority of the United States may be described by
township, range, section and fractional section, with its acreage.
[Part 4.5:344:1953; added 1955, 415]
City lots may be described by naming the
city and giving the number of the lot and block, according to the system
of numbering in the city.
[Part 4.5:344:1953; added 1955, 415]
When the
owners of land have laid out and platted the land into lots, streets,
alleys and public places and the maps or plats thereof have been duly
filed and approved according to law, such land may be described by
numbers or letters as shown on the map or plat.
[Part 4.5:344:1953; added 1955, 415]—(NRS A 1977, 1526)
When an owner of land has
furnished any map or plat not duly filed and approved according to law
and such map or plat contains sufficient information clearly to identify
the land, and it is properly identified by and filed with the county
assessor or the board of county commissioners of the county where the map
or plat is filed, the land may be described by reference to this map.
[Part 4.5:344:1953; added 1955, 415]—(NRS A 1977, 1526)
1. Where any county or county officer possesses a complete,
accurate map of any land in the county, the county assessor of such
county may number or letter the parcels in a manner approved by the board
of county commissioners. The county assessor may renumber or reletter the
parcels or prepare new map pages for any portion of such map to show
combinations or divisions of parcels in a manner approved by the board of
county commissioners of such county, so long as an inspection of such map
will readily disclose precisely what land is covered by any particular
parcel number or letter in the current or in any prior fiscal year. The
map or copy shall at all times be publicly displayed in the office of the
county assessor.
2. Except as provided in subsection 3, land may be described in
any notice, certificate, list, record or other document provided for in
this chapter, by reference to:
(a) The appropriate parcel letters or numbers; and
(b) The map in the office of the county assessor from which the
parcel letters or numbers were obtained.
3. Land shall not be described in any deed or conveyance by a
reference to any such map unless such map has been filed for record in
the office of the county recorder of the county in which the land is
located.
[Part 4.5:344:1953; added 1955, 415]—(NRS A 1975, 153)
Land may be
described by metes and bounds, or other description sufficient to
identify it, giving the locality and an estimate of the number of acres.
[Part 4.5:344:1953; added 1955, 415]
Certification of Appraisers
1. A person shall not perform the duties of an appraiser for
purposes of the taxation of property as an employee of or as an
independent contractor for the State or any of its political subdivisions
unless he holds a valid appraiser’s certificate issued by the Department.
A person not so certified may collect data but shall not appraise value,
and data so collected must be reviewed by a certified appraiser.
2. There is established an Appraiser’s Certification Board
consisting of six members, three of whom must be chosen by majority vote
of the several county assessors from persons who hold a valid appraiser’s
certificate issued by the Department and three of whom must be appointed
by the Nevada Tax Commission. This Board shall:
(a) Advise the Department on any matter pertaining to the
certification and continuing education of appraisers who are subject to
the provisions of this section; and
(b) Perform such other duties as are provided by law.
3. Each member of the Board is entitled to the per diem allowance
and travel expenses provided for state officers and employees while
attending meetings of the Board.
4. The Department may contract for the development and
administration of the appropriate examinations. Except as provided in
this subsection, an appraiser’s certificate must be issued to an
applicant only if he has passed the appropriate examination. The
Department may charge each examinee a reasonable examination fee to
recover the cost of the examination. An applicant who has a professional
designation or certification recognized by the Board may, with the
approval of the Board, be issued an appraiser’s certificate without
examination.
(Added to NRS by 1975, 1653; A 1977, 317; 1983, 225; 1985, 893;
1997, 1571)
The Department shall issue a
temporary appraiser’s certificate to a person who is newly employed as an
appraiser by the State or any of its political subdivisions and who
applies to take the appraiser’s certificate examination. The temporary
certificate expires 2 years after the date of issue or when the results
of the applicant’s examination are determined, whichever occurs first. A
temporary certificate shall not be renewed.
(Added to NRS by 1975, 1654; A 1977, 318)
[Expires by limitation on the date of the
repeal of the federal law requiring each state to establish procedures
for withholding, suspending and restricting the professional,
occupational and recreational licenses for child support arrearages and
for noncompliance with certain processes relating to paternity or child
support proceedings.] An application for the issuance of a certificate
as an appraiser must include the social security number of the applicant.
(Added to NRS by 1997, 2047)
[Expires
by limitation on the date of the repeal of the federal law requiring each
state to establish procedures for withholding, suspending and restricting
the professional, occupational and recreational licenses for child
support arrearages and for noncompliance with certain processes relating
to paternity or child support proceedings.]
1. An applicant for the issuance of a certificate as an appraiser
shall submit to the Department the statement prescribed by the Division
of Welfare and Supportive Services of the Department of Health and Human
Services pursuant to NRS 425.520 . The
statement must be completed and signed by the applicant.
2. The Department shall include the statement required pursuant to
subsection 1 in:
(a) The application or any other forms that must be submitted for
the issuance of the certificate; or
(b) A separate form prescribed by the Department.
3. A certificate as an appraiser may not be issued by the
Department if the applicant:
(a) Fails to submit the statement required pursuant to subsection
1; or
(b) Indicates on the statement submitted pursuant to subsection 1
that he is subject to a court order for the support of a child and is not
in compliance with the order or a plan approved by the district attorney
or other public agency enforcing the order for the repayment of the
amount owed pursuant to the order.
4. If an applicant indicates on the statement submitted pursuant
to subsection 1 that he is subject to a court order for the support of a
child and is not in compliance with the order or a plan approved by the
district attorney or other public agency enforcing the order for the
repayment of the amount owed pursuant to the order, the Department shall
advise the applicant to contact the district attorney or other public
agency enforcing the order to determine the actions that the applicant
may take to satisfy the arrearage.
(Added to NRS by 1997, 2046)
[Expires by limitation on the date of the repeal of the federal law
requiring each state to establish procedures for withholding, suspending
and restricting the professional, occupational and recreational licenses
for child support arrearages and for noncompliance with certain processes
relating to paternity or child support proceedings.]
1. If the Department receives a copy of a court order issued
pursuant to NRS 425.540 that provides
for the suspension of all professional, occupational and recreational
licenses, certificates and permits issued to a person who is the holder
of a certificate as an appraiser, the Department shall deem the
certificate issued to that person to be suspended at the end of the 30th
day after the date on which the court order was issued unless the
Department receives a letter issued to the holder of the certificate by
the district attorney or other public agency pursuant to NRS 425.550
stating that the holder of the
certificate has complied with the subpoena or warrant or has satisfied
the arrearage pursuant to NRS 425.560 .
2. The Department shall reinstate a certificate as an appraiser
that has been suspended by a district court pursuant to NRS 425.540
if the Department receives a letter
issued by the district attorney or other public agency pursuant to NRS
425.550 to the person whose certificate
was suspended stating that the person whose certificate was suspended has
complied with the subpoena or warrant or has satisfied the arrearage
pursuant to NRS 425.560 .
(Added to NRS by 1997, 2047)
1. Every person who holds an appraiser’s certificate shall
complete in each fiscal year at least 36 contact hours of appropriate
training conducted or approved by the Department. College or university
courses may be substituted upon approval by the Appraiser Certification
Board of an application submitted to the Department for such substitution.
2. Any approved hours of training accumulated in any 1 fiscal year
in excess of the 36 contact hour minimum shall be carried forward and
applied against the training requirements of the following 3 years. Any
approved hours accumulated between January 1, 1975, and June 30, 1976,
may be carried forward and applied against the training time required in
the fiscal year ending June 30, 1977. The annual training requirement
shall be waived for any person:
(a) Attaining a professional designation or certification
recognized by the Appraiser Certification Board; or
(b) Accumulating 180 contact hours of accepted training.
Ê Such persons shall complete 36 contact hours during every 5-year period
thereafter.
(Added to NRS by 1975, 1654; A 1977, 318)
On or before July 15 of each fiscal year, the Appraiser
Certification Board shall ascertain whether every person holding a valid
appraiser’s certificate has met the minimum training requirements for the
preceding fiscal year as provided in NRS 361.223 . Upon the recommendation of the Board, the
Department may suspend or revoke the certificate of any person who fails
to complete or have carried forward the minimum number of approved
contact hours for that year. The Department may not suspend or revoke the
certificate unless the person has been given a hearing by the Department
and 20 days’ advance written notice of the hearing.
(Added to NRS by 1975, 1654; A 1977, 318)
General Provisions
All property subject to taxation
must be assessed at 35 percent of its taxable value.
[12:177:1917; 1919 RL p. 3201; NCL § 6553] + [Part 4:344:1953]—(NRS
A 1963, 210; 1979, 79; 1981, 788)
1. Any person determining the taxable value of real property shall
appraise:
(a) The full cash value of:
(1) Vacant land by considering the uses to which it may
lawfully be put, any legal or physical restrictions upon those uses, the
character of the terrain, and the uses of other land in the vicinity.
(2) Improved land consistently with the use to which the
improvements are being put.
(b) Any improvements made on the land by subtracting from the cost
of replacement of the improvements all applicable depreciation and
obsolescence. Depreciation of an improvement made on real property must
be calculated at 1.5 percent of the cost of replacement for each year of
adjusted actual age of the improvement, up to a maximum of 50 years.
2. The unit of appraisal must be a single parcel unless:
(a) The location of the improvements causes two or more parcels to
function as a single parcel;
(b) The parcel is one of a group of contiguous parcels which
qualifies for valuation as a subdivision pursuant to the regulations of
the Nevada Tax Commission; or
(c) In the professional judgment of the person determining the
taxable value, the parcel is one of a group of parcels which should be
valued as a collective unit.
3. The taxable value of a leasehold interest, possessory interest,
beneficial interest or beneficial use for the purpose of NRS 361.157
or 361.159 must be determined in the same manner as the
taxable value of the property would otherwise be determined if the lessee
or user of the property was the owner of the property and it was not
exempt from taxation, except that the taxable value so determined must be
reduced by a percentage of the taxable value that is equal to the:
(a) Percentage of the property that is not actually leased by the
lessee or used by the user during the fiscal year; and
(b) Percentage of time that the property is not actually leased by
the lessee or used by the user during the fiscal year, which must be
determined in accordance with NRS 361.2275 .
4. The taxable value of other taxable personal property, except a
mobile or manufactured home, must be determined by subtracting from the
cost of replacement of the property all applicable depreciation and
obsolescence. Depreciation of a billboard must be calculated at 1.5
percent of the cost of replacement for each year after the year of
acquisition of the billboard, up to a maximum of 50 years.
5. The computed taxable value of any property must not exceed its
full cash value. Each person determining the taxable value of property
shall reduce it if necessary to comply with this requirement. A person
determining whether taxable value exceeds that full cash value or whether
obsolescence is a factor in valuation may consider:
(a) Comparative sales, based on prices actually paid in market
transactions.
(b) A summation of the estimated full cash value of the land and
contributory value of the improvements.
(c) Capitalization of the fair economic income expectancy or fair
economic rent, or an analysis of the discounted cash flow.
Ê A county assessor is required to make the reduction prescribed in this
subsection if the owner calls to his attention the facts warranting it,
if he discovers those facts during physical reappraisal of the property
or if he is otherwise aware of those facts.
6. The Nevada Tax Commission shall, by regulation, establish:
(a) Standards for determining the cost of replacement of
improvements of various kinds.
(b) Standards for determining the cost of replacement of personal
property of various kinds. The standards must include a separate index of
factors for application to the acquisition cost of a billboard to
determine its replacement cost.
(c) Schedules of depreciation for personal property based on its
estimated life.
(d) Criteria for the valuation of two or more parcels as a
subdivision.
7. In determining the cost of replacement of personal property for
the purpose of computing taxable value, the cost of all improvements of
the personal property, including any additions to or renovations of the
personal property, but excluding routine maintenance and repairs, must be
added to the cost of acquisition of the personal property.
8. The county assessor shall, upon the request of the owner,
furnish within 15 days to the owner a copy of the most recent appraisal
of the property, including, without limitation, copies of any sales data,
materials presented on appeal to the county board of equalization or
State Board of Equalization and other materials used to determine or
defend the taxable value of the property.
9. The provisions of this section do not apply to property which
is assessed pursuant to NRS 361.320 .
(Added to NRS by 1965, 1445; A 1969, 1451; 1975, 65, 1656; 1977,
1318; 1979, 79; 1981, 788, 789; 1983, 1047, 1884, 1885; 1987, 2075; 1989,
668, 1818; 1993, 2312; 1997, 1111; 1999, 1029 ; 2001, 842 ; 2003, 2758 )
1. For purposes of NRS 361.157 ,
361.159 and 361.227 , except as otherwise provided in subsection 2,
property is leased or used by a natural person or entity at all times the
natural person or entity has possession of, claim to or right to the
possession of the property that is independent, durable and exclusive of
rights held by others in the property, other than the rights held by the
owner.
2. Property is not leased or used by a natural person or entity
who possesses or occupies the property solely for the purpose of holding
the property for another natural person or entity.
3. As used in this section:
(a) “Durable” means for a determinable period with a reasonable
certainty that the use, possession or claim with respect to the property
will continue for that period.
(b) “Exclusive” means the enjoyment of a beneficial use of
property, together with the ability to exclude from occupancy persons or
entities other than the owner who may interfere with that enjoyment.
(c) “Independent” means the ability to exercise authority and exert
control over the management or operation of the property pursuant to the
terms and provisions of the contract with the owner. A possession or use
is independent if the possession or use of the property is sufficiently
autonomous under the terms and provisions of the contract with the owner
to constitute more than a mere agency.
(Added to NRS by 2001, 839 )
1. All intangible personal property is exempt from taxation,
including, without limitation:
(a) Shares of stock, bonds, mortgages, notes, bank deposits, book
accounts such as an acquisition adjustment and credits, and securities
and choses in action of like character; and
(b) Goodwill, customer lists, contracts and contract rights,
patents, trademarks, trade names, custom computer programs, copyrights,
trade secrets, franchises and licenses.
2. The value of intangible personal property must not enhance or
be reflected in the value of real property or tangible personal property.
3. The attributes of real property, such as zoning, location,
water rights, view and geographic features, are not intangible personal
property and must be considered in valuing the real property, if
appropriate.
(Added to NRS by 1999, 3273 ; A 2005, 2654 )
The
Nevada Tax Commission shall adopt regulations which:
1. Provide for the creation of a simple, easily understood form
which may be completed by the owner of any real property used to conduct
a business and used to:
(a) Compute and determine the value of the property using the
income approach and to compare that value to the existing taxable value
of the property to determine the existence of any obsolescence; and
(b) Apply to the appropriate county assessor or board of
equalization for computation of the taxable value of the property in
accordance with subsection 5 of NRS 361.227 .
2. Clearly set forth the methodology for applying the income
approach to valuation for tax purposes of real property used to conduct a
business to determine whether obsolescence is a factor. The methodology
must be described in a manner that may be easily understood by the owners
of such property.
3. Will make available to the owner of any real property used to
conduct a business information that will allow the owner to apply the
income approach to establish the full cash value of the property for the
purpose of comparing that value to the taxable value established by the
county assessor.
(Added to NRS by 2005, 42 ; A 2005, 1755 )
1. The actual age of each improvement made on a parcel of land
must be adjusted, for the purpose of computing depreciation, when any
addition is made or replacement is made whose cost, added to the cost of
any prior replacements, is at least 10 percent of the cost of replacement
of the improvement after the work is done. For the purposes of this
section, “replacement” does not include changing or adding finish or
covering to floors or walls, changing or adding small appliances, or
other normal maintenance of the improvement in a good condition.
2. Except as otherwise provided in subsection 3, the amount of the
reduction must be the product of the prior actual age multiplied by the
ratio of the cost of the replacement or addition to the cost of
replacement of the improvement after the work is done.
3. The amount of the reduction for additions which increase the
floor area of the improvement may be calculated by multiplying the prior
actual age of the improvement by the ratio of the number of square feet
of additional floor area to the total number of square feet of the
improvement including the addition.
(Added to NRS by 1983, 1884; A 1987, 814)
1. No patented land of any description in the State of Nevada
owned by any individual, partnership, association, estate, corporation or
otherwise, and no land held under any state land contract, shall be
assessed for less than $1.25 per acre by the county assessors of the
various counties.
2. If the county board of equalization shall ascertain that any
land within its county has been assessed upon a valuation of less than
$1.25 per acre, or has not been assessed at all, the board shall notify
the county assessor immediately to pay into the county treasury the taxes
due on such land, in such a sum as will yield the full amount of taxes
due upon such land upon its true value, which valuation shall not be less
than $1.25 per acre. If a county assessor fails to pay such taxes within
10 days after such notification by the county board of equalization, the
district attorney shall file and prosecute diligently a suit against the
county assessor and his surety or sureties on his official bond for the
amount of such taxes.
[1:85:1911; RL § 3838; NCL § 6535] + [2:85:1911; RL § 3839; NCL §
6536]
1. Notwithstanding any other provision of law:
(a) Any ad valorem taxes or special assessments assessed upon any
real property within a common-interest community:
(1) Must be assessed upon the community units and not upon
the common-interest community as a whole; and
(2) Must not be assessed upon any common elements of the
common-interest community.
(b) Each community unit must be assessed separately for the
purposes of ad valorem taxes and special assessments.
(c) Any lien created by the levy of an ad valorem tax or special
assessment upon a community unit applies only to the community unit
assessed and does not apply to any other portion of the common-interest
community.
2. For the purposes of this section:
(a) “Ad valorem tax” means an ad valorem tax levied by any
governmental entity or political subdivision in this State on or after
July 1, 2006.
(b) “Common elements” means all real property within a
common-interest community other than the community units, which is owned:
(1) By the community association;
(2) By any person on behalf or for the benefit of the owners
of the community units; or
(3) Jointly by the owners of the community units.
(c) “Common-interest community” means real property with respect to
which a person, by virtue of his ownership of a community unit, is
obligated to pay for any real property other than that unit. The term
includes a common-interest community governed by the provisions of
chapter 116 of NRS, a condominium project
governed by the provisions of chapter 117 of
NRS and any time-share project, planned unit development or other real
property which is organized as a common-interest community in this State.
(d) “Community association” means an association whose membership:
(1) Consists exclusively of the owners of the community
units or their elected or appointed representatives; and
(2) Is a required condition of the ownership of a community
unit.
(e) “Community unit” means a physical portion of a common-interest
community designated for separate ownership or occupancy.
(f) “Special assessment” means a special assessment levied by any
governmental entity or political subdivision in this State on or after
July 1, 2006.
(Added to NRS by 2005, 1231 )
1. The owner or holder of any stock in any firm, incorporated
company or association, the entire capital of which is invested in
property which is assessed, or the capital of which is assessed, shall
not be assessed individually for his stock in such company or
association, nor shall any person having an interest in any partnership
or firm be individually assessed for the partnership or firm property, if
such property is assessed to the partnership or firm.
2. The property of every firm, incorporated company or association
shall be taxed in the county wherein the same is situated. Whenever any
portion of the property of any such company shall be assessed and taxed
in the county wherein the same is located, then upon presentation at the
principal office of such company of the certificate or receipt of the tax
collector of that county that such taxes have been paid in another
county, the same shall be deducted at the principal office from the
aggregate amount of taxes imposed upon or paid by the company, for the
same property, in the county wherein the principal office of the company
is situated.
[Part 10:344:1953]
1. The undivided property of deceased and insane persons may be
listed to the heirs, guardians, executors or administrators, as the case
may be, and a payment of taxes made by either shall bind all the parties
in interest for their equal proportions.
2. Every district judge shall, from time to time, direct each
administrator, executor and guardian (which direction may be especially
given in each case or by general order) to pay, out of the funds of the
estate, all taxes that have attached or accrued against such estate after
July 1, 1955.
3. No order or decree for the distribution of any property of any
decedent among the heirs or devisees shall be made until taxes which have
been attached to or accrued against the estate shall have been paid.
[Part 10:344:1953]
1. A mobile or manufactured home is eligible to become real
property if it becomes permanently affixed to land which is:
(a) Owned by the owner of the mobile or manufactured home; or
(b) Leased by the owner of the mobile or manufactured home if the
home is being financed in accordance with the guidelines of the Federal
Home Loan Mortgage Corporation, the Federal National Mortgage
Association, the United States Department of Agriculture, or any other
entity that requires as part of its financing program restrictions on
ownership and actions affecting title and possession similar to those
required by the Federal Home Loan Mortgage Corporation, the Federal
National Mortgage Association and the United States Department of
Agriculture.
2. A mobile or manufactured home becomes real property when the
assessor of the county in which the mobile or manufactured home is
located has placed it on the tax roll as real property. Except as
otherwise provided in subsection 5, the assessor shall not place a mobile
or manufactured home on the tax roll until:
(a) He has received verification from the Manufactured Housing
Division of the Department of Business and Industry that the mobile or
manufactured home has been converted to real property;
(b) The unsecured personal property tax has been paid in full for
the current fiscal year;
(c) An affidavit of conversion of the mobile or manufactured home
from personal to real property has been recorded in the county recorder’s
office of the county in which the mobile or manufactured home is located;
and
(d) The dealer or owner has delivered to the division a copy of the
recorded affidavit of conversion and all documents relating to the mobile
or manufactured home in its former condition as personal property.
3. A mobile or manufactured home which is converted to real
property pursuant to this section shall be deemed to be a fixture and an
improvement to the real property to which it is affixed.
4. Factory-built housing, as defined in NRS 461.080 , constitutes real property if it becomes, on
or after July 1, 1979, permanently affixed to land which is:
(a) Owned by the owner of the factory-built housing; or
(b) Leased by the owner of the factory-built housing if the
factory-built housing is being financed in accordance with the guidelines
of the Federal Home Loan Mortgage Corporation, the Federal National
Mortgage Association, the United States Department of Agriculture, or any
other entity that requires as part of its financing program restrictions
on ownership and actions affecting title and possession similar to those
required by the Federal Home Loan Mortgage Corporation, the Federal
National Mortgage Association and the United States Department of
Agriculture.
5. The assessor of the county in which a manufactured home is
located shall, without regard to the conditions set forth in subsection
2, place the manufactured home on the tax roll as real property if, on or
after July 1, 2001, the manufactured home is permanently affixed to a
residential lot pursuant to an ordinance required by NRS 278.02095 .
6. The provisions of subsection 5 do not apply to a manufactured
home located in:
(a) An area designated by local ordinance for the placement of a
manufactured home without conversion to real property;
(b) A mobile home park; or
(c) Any other area to which the provisions of NRS 278.02095 do not apply.
7. For the purposes of this section, “land which is owned”
includes land for which the owner has a possessory interest resulting
from a life estate, lease or contract for sale.
(Added to NRS by 1979, 823; A 1981, 1857; 1983, 191; 1987, 815;
1989, 170; 1993, 1184, 1575; 1995, 579; 1997, 1572; 1999, 3466 ; 2001, 1118 , 1548 ; 2003, 21 , 584 )
1. A mobile or manufactured home which has been converted to real
property pursuant to NRS 361.244 may
not be removed from the real property to which it is affixed unless, at
least 30 days before removing the mobile or manufactured home:
(a) The owner:
(1) Files with the Division an affidavit stating that the
sole purpose for converting the mobile or manufactured home from real to
personal property is to effect a transfer of the title to the mobile or
manufactured home;
(2) Files with the Division the affidavit of consent to the
removal of the mobile or manufactured home of each person who holds any
legal interest in the real property to which the mobile or manufactured
home is affixed; and
(3) Gives written notice to the county assessor of the
county in which the real property is situated; and
(b) The county assessor certifies in writing that all taxes for the
fiscal year on the mobile or manufactured home and the real property to
which the mobile or manufactured home is affixed have been paid.
2. The county assessor shall not remove a mobile or manufactured
home from the tax rolls until:
(a) He has received verification that there is no security interest
in the mobile or manufactured home or the holders of security interests
have agreed in writing to the conversion of the mobile or manufactured
home to personal property; and
(b) An affidavit of conversion of the mobile or manufactured home
from real to personal property has been recorded in the county recorder’s
office of the county in which the real property to which the mobile or
manufactured home was affixed is situated.
3. A mobile or manufactured home which is physically removed from
real property pursuant to this section shall be deemed to be personal
property immediately upon its removal.
4. The Department shall adopt:
(a) Such regulations as are necessary to carry out the provisions
of this section; and
(b) A standard form for the affidavits required by this section.
5. Before the owner of a mobile or manufactured home that has been
converted to personal property pursuant to this section may transfer
ownership of the mobile or manufactured home, he must obtain a
certificate of ownership from the Division.
6. For the purposes of this section, the removal of a mobile or
manufactured home from real property includes the detachment of the
mobile or manufactured home from its foundation, other than temporarily
for the purpose of making repairs or improvements to the mobile or
manufactured home or the foundation.
7. An owner who physically removes a mobile or manufactured home
from real property in violation of this section is liable for all legal
costs and fees, plus the actual expenses, incurred by a person who holds
any interest in the real property to restore the real property to its
former condition. Any judgment obtained pursuant to this section may be
recorded as a lien upon the mobile or manufactured home so removed.
8. As used in this section:
(a) “Division” means the Manufactured Housing Division of the
Department of Business and Industry.
(b) “Owner” means any person who holds an interest in the mobile or
manufactured home or the real property to which the mobile or
manufactured home is affixed evidenced by a conveyance or other
instrument which transfers that interest to him and is recorded in the
office of the county recorder of the county in which the mobile or
manufactured home and real property are situated, but does not include
the owner or holder of a right-of-way, easement or subsurface property
right appurtenant to the real property.
(Added to NRS by 1993, 1182; A 1995, 649; 2001, 1548 ; 2003, 585 )
When
personal property is subject to a security interest it shall, for the
purpose of taxation, be deemed the property of the person who has
possession thereof.
[12:344:1953]—(NRS A 1965, 941)
Repealed. (See chapter 496, Statutes of Nevada
2005, at page 2680 .)
1. Each year, the county assessor, except as otherwise required by
a particular statute, shall ascertain by diligent inquiry and examination
all real and secured personal property that is in his county on July 1
which is subject to taxation, and also the names of all persons,
corporations, associations, companies or firms owning the property. He
shall then determine the taxable value of all such property, and he shall
then list and assess it to the person, firm, corporation, association or
company owning it on July 1 of that fiscal year. He shall take the same
action at any time between May 1 and the following April 30, with respect
to personal property which is to be placed on the unsecured tax roll.
2. At any time before the lien date for the following fiscal year,
the county assessor may include additional personal property and mobile
and manufactured homes on the secured tax roll if the owner of the
personal property or mobile or manufactured home owns real property
within the same taxing district which has an assessed value that is equal
to or greater than the taxes for 3 years on both the real property and
the personal property or mobile or manufactured home, plus penalties.
Personal property and mobile and manufactured homes in the county on July
1, but not on the secured tax roll for the current year, must be placed
on the unsecured tax roll for the current year.
3. An improvement on real property in existence on July 1 whose
existence was not ascertained in time to be placed on the secured roll
for that tax year and which is not governed by subsection 4 must be
placed on the unsecured tax roll.
4. The value of any property apportioned among counties pursuant
to NRS 361.320 , 361.321 and 361.323
must be added to the central assessment roll at the assessed value
established by the Nevada Tax Commission or as established pursuant to an
appeal to the State Board of Equalization.
5. In addition to the inquiry and examination required in
subsection 1, for any property not reappraised in the current assessment
year, the county assessor shall determine its assessed value for that
year by:
(a) Determining the replacement cost, subtracting all applicable
depreciation and obsolescence, applying the assessment ratio for
improvements, if any, and applying a factor for land to the assessed
value for the preceding year; or
(b) Applying to the assessed value for the preceding year a factor
for improvements, if any, as adopted by the Nevada Tax Commission in the
manner required by NRS 361.261 , and a
factor for land developed by the county assessor and approved by the
Commission. The factor for land must be so chosen that the median ratio
of the assessed value of the land to the taxable value of the land in
each area subject to the factor is not less than 30 percent nor more than
35 percent.
6. The county assessor shall reappraise all real property at least
once every 5 years.
7. The county assessor shall use the standards for appraising and
reappraising land adopted by the Nevada Tax Commission pursuant to NRS
360.250 . In using the standards, the
county assessor shall consider comparable sales of land before July 1 of
the year before the lien date.
8. Each county assessor shall submit a written request to the
board of county commissioners and the governing body of each of the local
governments located in the county which maintain a unit of government
that issues building permits for a copy of each building permit that is
issued. Upon receipt of such a request, the governing body shall direct
the unit which issues the permits to provide a copy of each permit to the
county assessor within a reasonable time after issuance.
[Part 5:344:1953]—(NRS A 1963, 210; 1965, 1248; 1969, 1452; 1975,
66, 1656; 1979, 80; 1981, 790; 1983, 1613, 1886; 1985, 893; 1987, 815,
1337; 1991, 2096; 1993, 91; 1997, 1572; 1999, 2773 ; 2001, 1549 ; 2003, 1744 , 2760 ; 2005, 489 , 2655 )
The factors
for improvements required by subsection 5 of NRS 361.260 must be adopted pursuant to the following
procedure:
1. On or before February 1 of the year immediately preceding the
year to which the factors will be applied, the Department shall provide
the proposed factors to each county assessor.
2. On or before May 15 of the same year, each county assessor
shall notify the Nevada Tax Commission that he either approves or objects
to the proposed factors that are applicable to the county he represents.
3. If one or more of the county assessors notify the Nevada Tax
Commission of an objection to the proposed factors that are applicable to
the county they represent, the Nevada Tax Commission shall, at a
regularly scheduled meeting of the Commission, hold a hearing on those
proposed factors before the factors are adopted. At the hearing, the
Nevada Tax Commission shall:
(a) Make every effort to reconcile the objection or objections of
each county assessor; and
(b) Provide to those persons attending the hearing copies of any
published reference manuals and the local indicators of the taxable value
of improvements that were used by the Department to establish the
proposed factors.
(Added to NRS by 2003, 1744 )
1. The county assessor may issue subpoenas to require the
production before him of documentation necessary for determining the
value of property. The county assessor may have the subpoena served, and
upon application to any court of competent jurisdiction in this state,
enforced, in the manner provided by law for the service and enforcement
of subpoenas in a civil action.
2. Upon request of the county assessor, a state agency, political
subdivision of this state and any other state or local governmental
entity in this state shall provide documents and other information
necessary to the performance of the duties of the county assessor as soon
as practicable after receipt of the request.
3. Any information received by the county assessor pursuant to
this section must be protected from disclosure in the same manner that
the information is protected by the agency or entity from which the
assessor received the information.
(Added to NRS by 1975, 1654; A 1997, 1573)
1. To enable the county assessor to make assessments, he shall
demand from each natural person or firm, and from the president, cashier,
treasurer or managing agent of each corporation, association or company,
including all banking institutions, associations or firms within his
county, a written statement, signed under penalty of perjury, on forms
and in the format prescribed by the county assessor of all the personal
property within the county, owned, claimed, possessed, controlled or
managed by those persons, firms, corporations, associations or companies.
The signature required by this subsection may include an electronic
signature as defined in NRS 719.100 .
2. The statement must include:
(a) A description of the location of any taxable personal property
that is owned, claimed, possessed, controlled or managed by the natural
person, firm, corporation, association or company, but stored, maintained
or otherwise placed at a location other than the principal residence of
the natural person or principal place of business of the firm,
corporation, association or company;
(b) The cost of acquisition of each item of taxable personal
property including the cost of any improvements of the personal property,
such as additions to or renovations of the property other than routine
maintenance or repairs, and the year in which each item of taxable
personal property was acquired; and
(c) If the natural person, firm, corporation, association or
company owns at least 25 mobile or manufactured homes that are being
leased within the county for commercial purposes, and those homes have
not been converted to real property pursuant to NRS 361.244 , the year, make or model, size, serial number
and location of each such mobile or manufactured home.
3. The statement must be returned not later than July 31, except
for a statement mailed to the taxpayer after July 15, in which case it
must be returned within 15 days after demand for its return is made. Upon
petition of the property owner showing good cause, the county assessor
may grant one or more 30-day extensions.
4. If the owners of any taxable property not listed by another
person are absent or unknown, or fail to provide the written statement as
described in subsection 1, the county assessor shall make an estimate of
the value of the property and assess it accordingly. If the name of the
absent owner is known to the county assessor, the property must be
assessed in his name. If the name of the owner is unknown to the county
assessor, the property must be assessed to “unknown owner,” but no
mistake made in the name of the owner or the supposed owner of personal
property renders the assessment or any sale of the property for taxes
invalid.
5. If any person, officer or agent neglects or refuses on demand
of the county assessor or his deputy to give the statement required by
this section, or gives a false name, or refuses to give his name or sign
the statement, he is guilty of a misdemeanor.
[Part 5:344:1953]—(NRS A 1967, 558; 1969, 1452; 1981, 327; 1983,
519, 1193; 1985, 748; 1987, 531; 1989, 1820; 2003, 2761 ; 2005, 2656 )
1. The county assessor and his sureties shall be, and they hereby
are, made liable for the taxes on all taxable property, within the county
required to be assessed by him, which is not assessed through the county
assessor’s willful or inexcusable neglect. Proof of the nonassessment of
any taxable property within the county shall be deemed prima facie
evidence of such neglect.
2. The county auditor and the county treasurer shall inform the
district attorney of the county of the nature and value of all property
not assessed, naming the owner or owners thereof whenever they or either
of them shall know or have good reason to believe any property within the
county has not been assessed according to law.
[Part 6:344:1953]
1. On or before January 15 of each year, the district attorney
shall report in writing to the board of county commissioners of his
county all taxable real and personal property in his county unassessed.
At that time the county assessor of such county may appear and, by
testimony under oath or by other sworn proof, explain to the board the
reason for such nonassessment.
2. If, after hearing such proofs, the board shall be satisfied
that such nonassessment was excusable in the county assessor, the board
shall cause an order to that effect to be entered upon its minutes. If
the board shall be satisfied that any nonassessment was not excusable,
then the board shall cause an order to that effect to be entered on its
minutes, and the district attorney shall demand of the county assessor
all the state and county taxes due and payable upon such property for the
preceding year. If the same shall not be paid by the county assessor
within 10 days from such demand, then the district attorney forthwith
shall commence an action in a court of competent jurisdiction against the
county assessor and his sureties for the collection, in one suit, of all
sums payable by the county assessor.
3. If it can be proven that any nonassessment was caused by the
refusal of the owner, agent or claimant of such property, or of the
person or persons having it in possession or under their control or
charge, to give a list of it to the county assessor, the county assessor
shall not be liable; but the person or persons whose refusal to give the
county assessor such list (and whose duty it was under the law to give
such list) caused the omission shall pay double the amount of the taxes
that would have been imposed upon the property had it been assessed.
[Part 6:344:1953]
When real property is
assessed by the county assessors of two counties on territory claimed by
both, the Department of Taxation shall examine the property and determine
the county to which the taxes must be paid.
[9:344:1953]—(NRS A 1985, 894)
1. On or before January 1 of each year, the county assessor shall
transmit to the county clerk, post at the front door of the courthouse
and publish in a newspaper published in the county a notice to the effect
that the secured tax roll is completed and open for inspection by
interested persons of the county.
2. If the county assessor fails to complete the assessment roll in
the manner and at the time specified in this section, the board of county
commissioners shall not allow him a salary or other compensation for any
day after January 1 during which the roll is not completed, unless
excused by the board of county commissioners.
3. Except as otherwise provided in subsection 4, each board of
county commissioners shall by resolution, before December 1 of any fiscal
year in which assessment is made, require the county assessor to prepare
a list of all the taxpayers on the secured roll in the county and the
total valuation of property on which they severally pay taxes and direct
the county assessor:
(a) To cause such list and valuations to be printed and delivered
by the county assessor or mailed by him on or before January 1 of the
fiscal year in which assessment is made to each taxpayer in the county; or
(b) To cause such list and valuations to be published once on or
before January 1 of the fiscal year in which assessment is made in a
newspaper of general circulation in the county.
Ê In addition to complying with paragraph (a) or (b), the list and
valuations may also be posted in a public area of the public libraries
and branch libraries located in the county, in a public area of the
county courthouse and the county office building in which the county
assessor’s office is located, and on a website or other Internet site
that is operated or administered by or on behalf of the county or county
assessor.
4. A board of county commissioners may, in the resolution required
by subsection 3, authorize the county assessor not to deliver or mail the
list, as provided in paragraph (a) of subsection 3, to taxpayers whose
property is assessed at $1,000 or less and direct the county assessor to
mail to each such taxpayer a statement of the amount of his assessment.
Failure by a taxpayer to receive such a mailed statement does not
invalidate any assessment.
5. The several boards of county commissioners in the State may
allow the bill contracted with their approval by the county assessor
under this section on a claim to be allowed and paid as are other claims
against the county.
6. Whenever property is appraised or reappraised pursuant to NRS
361.260 , the county assessor shall, on
or before December 18 of the fiscal year in which the appraisal or
reappraisal is made, deliver or mail to each owner of such property a
written notice stating the assessed valuation of the property as
determined from the appraisal or reappraisal.
7. If the secured tax roll is changed pursuant to NRS 361.310
, the county assessor shall mail an
amended notice of assessed valuation to each affected taxpayer. The
notice must include:
(a) The information set forth in subsection 6 for the new assessed
valuation.
(b) The dates for appealing the new assessed valuation.
8. Failure by the taxpayer to receive a notice required by this
section does not invalidate the appraisal or reappraisal.
9. In addition to complying with subsections 6 and 7, a county
assessor shall:
(a) Provide without charge a copy of a notice of assessed valuation
to the owner of the property upon request.
(b) Post the information included in a notice of assessed valuation
on a website or other Internet site, if any, that is operated or
administered by or on behalf of the county or the county assessor.
[13:344:1953; A 1955, 327]—(NRS A 1967, 957; 1975, 67; 1981, 791;
1991, 1425; 2003, 2762 ; 2005, 1506 )
The county assessor shall also make a
map or plat of the various blocks within any incorporated city and shall
mark thereon the various subdivisions, as they are assessed. Each parcel
in a subdivision must be further identified by a parcel number in
accordance with the parceling system prescribed by the Department.
[14:344:1953; A 1954, 29]—(NRS A 1975, 1657; 1987, 1722)
1. On or before January 1 of each year, the county assessor of
each of the several counties shall complete his assessment roll, and
shall take and subscribe to an affidavit written therein to the effect
that he has made diligent inquiry and examination to ascertain all the
property within the county subject to taxation, and required to be
assessed by him, and that he has assessed the property on the assessment
roll equally and uniformly, according to the best of his judgment,
information and belief, at the rate provided by law. A copy of the
affidavit must be filed immediately by the assessor with the Department.
The failure to take or subscribe to the affidavit does not in any manner
affect the validity of any assessment contained in the assessment roll.
2. The county assessor shall close his roll as to all changes on
the day he delivers it for publication. The roll may be reopened
beginning the next day:
(a) For changes that occur before July 1 in:
(1) Ownership;
(2) Improvements as a result of new construction,
destruction or removal;
(3) Land parceling;
(4) Site improvements;
(5) Zoning or other legal or physical restrictions on use;
(6) Actual use, including changes in agricultural or open
space use;
(7) Exemptions; or
(8) Items of personal property on the secured roll;
(b) To correct assessments because of a clerical, typographical or
mathematical error; or
(c) To correct overassessments because of a factual error in
existence, size, quantity, age, use or zoning, or legal or physical
restrictions on use.
3. Any changes made after the roll is reopened pursuant to
subsection 2 may be appealed to the county board of equalization in the
current year or the next succeeding year.
4. Each county assessor shall keep a log of all changes in value
made to the secured roll after it has been reopened. On or before October
31 of each year, the county assessor shall transmit a copy of the log to
the board of county commissioners and the Nevada Tax Commission.
[15:344:1953]—(NRS A 1963, 210; 1975, 1657; 1979, 81; 1987, 816;
1991, 1426; 1993, 92, 176, 182; 2005, 2657 )
Assessments by Nevada Tax Commission
1. Except as otherwise provided in subsection 3, annually, a
regular session of the Nevada Tax Commission shall be held at Carson
City, Nevada, beginning on the first Monday in October and continuing
from day to day until the business of the particular session is
completed, at which valuations shall be established by the Nevada Tax
Commission on the several kinds and classes of property mentioned in NRS
361.320 .
2. The publication in the statutes of the foregoing time, place
and purpose of each regular session of the Nevada Tax Commission shall be
deemed notice of such sessions, or if it so elects the Nevada Tax
Commission may cause published notices of such regular sessions to be
made in the press, or may notify parties in interest by letter or
otherwise.
3. The Nevada Tax Commission may designate some place other than
Carson City, Nevada, for the regular session specified in subsection 1.
If such other place is so designated, notice thereof shall be given by
publication of a notice once a week for 2 consecutive weeks in some
newspaper of general circulation in the county in which such regular
session is to be held.
4. All sessions are public and any person is entitled to appear in
person or by his agent or attorney. Evidence of valuation which is
determined by using appropriate appraisal standards may be submitted,
except as otherwise provided in this chapter. In lieu of an appearance,
the person may file with the Department a written statement containing
his claim and any evidence thereon with respect to the valuation of his
property or the property of others.
[Part 4:177:1917; A 1929, 341; 1939, 279; 1953, 576]—(NRS A 1969,
95; 1971, 194; 1975, 1657; 1977, 1319)
1. To enable the Nevada Tax Commission to establish appropriate
valuations of property pursuant to subsection 1 of NRS 361.320 , each company that uses property subject to
valuation pursuant to subsection 1 of NRS 361.320 shall file with the Nevada Tax Commission a
written report, signed under penalty of perjury, that contains such
financial and other information as required by the Nevada Tax Commission.
Except as otherwise provided in subsection 2, the report must be filed:
(a) On or before March 31 of each year; or
(b) If the Nevada Tax Commission notifies the company that the
Nevada Tax Commission will determine the valuation of the property for
the first time or because the property has been found to be escaping
taxation, within 45 days after receipt of the notification.
2. A company subject to the reporting requirements of subsection 1
may, at any time before the date otherwise due for the filing of the
report, submit a written request to the Department for an extension of
time in which to file the report with the Nevada Tax Commission. If the
Department determines that good cause exists for an extension, the
Department may grant the company a 45-day extension in which to file the
report.
3. If a company subject to the reporting requirements of
subsection 1 fails to provide the required report to the Nevada Tax
Commission by the date due, the Nevada Tax Commission may make an
estimate of the value of the property and assess it accordingly.
4. If a company subject to the reporting requirements of
subsection 1 fails to file a required report by the date due, the company
shall pay to the Department a penalty of 10 percent of the tax due or
$5,000, whichever is less. The Department shall deposit any amount paid
as a penalty in the State General Fund. The Department may, for good
cause shown, waive the payment of the penalty or any part thereof.
(Added to NRS by 2003, 810 )
1. At the regular session of the Nevada Tax Commission commencing
on the first Monday in October of each year, the Nevada Tax Commission
shall examine the reports filed pursuant to NRS 361.318 and establish the valuation for assessment
purposes of any property of an interstate or intercounty nature used
directly in the operation of all interstate or intercounty railroad,
sleeping car, private car, natural gas transmission and distribution,
water, telephone, scheduled and unscheduled air transport, electric light
and power companies, and the property of all railway express companies
operating on any common or contract carrier in this State. This valuation
must not include the value of vehicles as defined in NRS 371.020 .
2. Except as otherwise provided in subsections 3, 4 and 7 and NRS
361.323 , the Nevada Tax Commission
shall establish and fix the valuation of all physical property used
directly in the operation of any such business of any such company in
this State, as a collective unit. If the company is operating in more
than one county, on establishing the unit valuation for the collective
property, the Nevada Tax Commission shall then determine the total
aggregate mileage operated within the State and within its several
counties and apportion the mileage upon a mile-unit valuation basis. The
number of miles apportioned to any county are subject to assessment in
that county according to the mile-unit valuation established by the
Nevada Tax Commission.
3. After establishing the valuation, as a collective unit, of a
public utility which generates, transmits or distributes electricity, the
Nevada Tax Commission shall segregate the value of any project in this
State for the generation of electricity which is not yet put to use. This
value must be assessed in the county where the project is located and
must be taxed at the same rate as other property.
4. After establishing the valuation, as a collective unit, of an
electric light and power company that places a facility into operation on
or after July 1, 2003, in a county whose population is less than 100,000,
the Nevada Tax Commission shall segregate the value of the facility from
the collective unit. This value must be assessed in the county where the
facility is located and taxed at the same rate as other property.
5. The Nevada Tax Commission shall adopt formulas and incorporate
them in its records, providing the method or methods pursued in fixing
and establishing the taxable value of all property assessed by it. The
formulas must be adopted and may be changed from time to time upon its
own motion or when made necessary by judicial decisions, but the formulas
must in any event show all the elements of value considered by the Nevada
Tax Commission in arriving at and fixing the value for any class of
property assessed by it. These formulas must take into account, as
indicators of value, the company’s income and the cost of its assets, but
the taxable value may not exceed the cost of replacement as appropriately
depreciated.
6. If two or more persons perform separate functions that
collectively are needed to deliver electric service to the final customer
and the property used in performing the functions would be centrally
assessed if owned by one person, the Nevada Tax Commission shall
establish its valuation and apportion the valuation among the several
counties in the same manner as the valuation of other centrally assessed
property. The Nevada Tax Commission shall determine the proportion of the
tax levied upon the property by each county according to the valuation of
the contribution of each person to the aggregate valuation of the
property. This subsection does not apply to a qualifying facility, as
defined in 18 C.F.R. § 292.101, which was constructed before July 1,
1997, or to an exempt wholesale generator, as defined in 15 U.S.C. §
79z-5a.
7. A company engaged in a business described in subsection 1 that
does not have property of an interstate or intercounty nature must be
assessed as provided in subsection 8.
8. All other property, including, without limitation, that of any
company engaged in providing commercial mobile radio service, radio or
television transmission services or cable television services, must be
assessed by the county assessors, except as otherwise provided in NRS
361.321 and 362.100 and except that the valuation of land and
mobile homes must be established for assessment purposes by the Nevada
Tax Commission as provided in NRS 361.325 .
9. On or before November 1 of each year, the Department shall
forward a tax statement to each private car line company based on the
valuation established pursuant to this section and in accordance with the
tax levies of the several districts in each county. The company shall
remit the ad valorem taxes due on or before December 15 to the
Department, which shall allocate the taxes due each county on a mile-unit
basis and remit the taxes to the counties no later than January 31. The
portion of the taxes which is due the State must be transmitted directly
to the State Treasurer. A company which fails to pay the tax within the
time required shall pay a penalty of 10 percent of the tax due or $5,000,
whichever is greater, in addition to the tax. Any amount paid as a
penalty must be deposited in the State General Fund. The Department may,
for good cause shown, waive the payment of a penalty pursuant to this
subsection. As an alternative to any other method of recovering
delinquent taxes provided by this chapter, the Attorney General may bring
a civil action in a court of competent jurisdiction to recover delinquent
taxes due pursuant to this subsection in the manner provided in NRS
361.560 .
10. For the purposes of this section, an unscheduled air transport
company does not include a company that only uses three or fewer
fixed-wing aircraft with a weight of less than 12,500 pounds to provide
transportation services, if the company elects, in the form and manner
prescribed by the Department, to have the property of the company
assessed by a county assessor.
11. As used in this section:
(a) “Company” means any person, company, corporation or association
engaged in the business described.
(b) “Commercial mobile radio service” has the meaning ascribed to
it in 47 C.F.R. § 20.3, as that section existed on January 1, 1998.
[5:177:1917; A 1929, 341; 1939, 279; 1945, 78; 1953, 576]—(NRS A
1957, 313; 1963, 1122; 1969, 1448; 1971, 213; 1975, 1658; 1977, 1047;
1981, 792, 1774; 1983, 549, 561, 1193; 1987, 954, 956, 1338, 1425, 1429;
1997, 1574, 1989; 1999, 466 , 1269 , 3274 ; 2001, 83 , 85 ; 2003, 811 , 1963 ; 2005, 970 )
1. The Department shall enter on a central assessment roll the
assessed valuation established for such classes of property as are
enumerated in NRS 361.320 , except for
private car lines, together with the apportionment of each county of the
assessment.
2. On or before January 1 of the fiscal year in which the
assessment is made, the Department shall mail to each taxpayer on the
central assessment roll a notice of the amount of his assessment. The
Department shall bill each such taxpayer pursuant to subsection 3 of NRS
361.480 . Except as otherwise provided
in subsection 3, the tax must be paid to the Department pursuant to NRS
361.483 .
3. If the amount of any tax required by NRS 361.320 or 361.321
for property placed on the unsecured tax roll is not paid within 10 days
after it is due, it is delinquent and must be collected as other
delinquent taxes are collected by law, together with a penalty of 10
percent of the amount of the tax which is owed, as determined by the
Department, in addition to the tax, plus interest at the rate of 1
percent per month, or fraction of a month, from the date the tax was due
until the date of payment. The Department shall deposit all amounts paid
as a penalty or interest pursuant to this subsection in the State General
Fund.
4. Upon receipt, the Department shall apportion and promptly remit
all taxes due each county.
5. As an alternative to any other method of recovering delinquent
taxes provided by this chapter, the Attorney General may bring a civil
action in a court of competent jurisdiction to recover delinquent taxes
due under this section in the manner provided in NRS 361.560 .
(Added to NRS by 1987, 1337; A 2003, 812 )
1. Any business which owns, manages or operates property that is
assessed pursuant to NRS 361.320 shall,
on or before the first Monday in September of each year, submit to the
Department a report of any construction which represents a net addition
to its property as distinguished from an addition of property exempt from
taxation, a replacement or repair:
(a) During the period from July 1 to December 31 of the preceding
fiscal year; and
(b) During the period from January 1 to June 30 of the preceding
fiscal year.
2. At the regular session of the Nevada Tax Commission commencing
on the first Monday in October of each year, the Nevada Tax Commission
shall establish the valuation of, for assessment purposes:
(a) The property reported pursuant to paragraph (b) of subsection
1, and enter that valuation on the central assessment roll pursuant to
NRS 361.3205 for the next fiscal year;
and
(b) The property reported pursuant to paragraphs (a) and (b) of
subsection 1 for supplemental tax bills for the current fiscal year.
3. The Department shall mail a supplemental tax bill to each
person reporting construction pursuant to subsection 1 by November 1 of
each year. The bills must be mailed pursuant to subsection 2 of NRS
361.3205 .
4. Taxes assessed pursuant to paragraph (b) of subsection 2 must
be paid to the Department by December 15 of each year. Upon receipt, the
Department shall apportion and promptly remit all taxes due each county.
5. The county assessor of each county shall not assess property
assessed pursuant to this section.
(Added to NRS by 1983, 523; A 1987, 1340)
1. Except as otherwise provided in NRS 361.320 , where 75 percent or more of the physical
property of an electric light and power company is devoted to the
generation or transmission of electricity for use outside the State of
Nevada and the physical property also includes three or more operating
units which are not interconnected at any point within the State of
Nevada, the Nevada Tax Commission shall successively:
(a) Determine separately the valuation of each operating unit,
using the criteria provided in subsection 2 of NRS 361.320 .
(b) Apportion 15 percent of the valuation of each operating unit
which generates electricity predominantly for use outside Nevada to each
other operating unit within the State of Nevada.
(c) Apportion the valuation of each operating unit, adjusted as
required by paragraph (b) upon a mile-unit basis among the counties in
which the operating unit is located.
2. Except as otherwise provided in NRS 361.320 , where 75 percent or more of the physical
property of an electric light and power company is devoted to the
generation or transmission of electricity for use outside the State of
Nevada and the physical property also includes two but not more than two
operating units which are not interconnected at any point within the
State of Nevada, the Nevada Tax Commission shall successively:
(a) Determine separately the valuation of each operating unit,
using the criteria provided in subsection 2 of NRS 361.320 .
(b) Apportion 20 percent of the valuation of each operating unit
which generates electricity predominantly for use outside Nevada to each
other operating unit within the State of Nevada.
(c) Apportion the valuation of each operating unit, adjusted as
required by paragraph (b) upon a mile-unit basis among the counties in
which the operating unit is located.
(Added to NRS by 1983, 548)
1. On or before the first Monday in June of each year, the Nevada
Tax Commission shall:
(a) Fix and establish the valuation for assessment purposes of all
mobile homes in the State.
(b) Classify land and fix and establish the valuation thereof for
assessment purposes. The classification of agricultural land must be made
on the basis of crop, timber or forage production, either in tons of
crops per acre, board feet or other unit, or animal unit months of
forage. An animal unit month is the amount of forage which is necessary
for the complete sustenance of one animal unit for 1 month. One animal
unit is defined as one cow and calf, or its equivalent, and the amount of
forage necessary to sustain one animal unit for 1 month is defined as 900
pounds of dry weight forage.
2. The valuation of mobile homes and land so fixed and established
is for the next succeeding year and is subject to equalization by the
State Board of Equalization.
3. In establishing the value of new mobile homes sold on or after
July 1, 1982, the Nevada Tax Commission shall classify them according to
those factors which most closely determine their useful lives. In
establishing the value of other mobile homes, the Commission shall begin
with the retail selling price and depreciate it by 5 percent per year,
but not below 20 percent of its original amount.
4. The Nevada Tax Commission shall cause to be placed on the
assessment roll of any county property found to be escaping taxation
coming to its knowledge after the adjournment of the State Board of
Equalization. This property must be placed upon the assessment roll prior
to the delivery thereof to the ex officio tax receiver. If such property
cannot be placed upon the assessment roll of the proper county within the
proper time, it must be placed upon the tax roll for the next ensuing
year, in addition to the assessment for the current year, if any, and
taxes thereon must be collected for the prior year in the same amount as
though collected upon the prior year’s assessment roll.
5. The Nevada Tax Commission shall not raise or lower any
valuations established by the State Board of Equalization unless, by the
addition to any assessment roll of property found to be escaping
taxation, it is necessary to do so.
6. Nothing in this section provides an appeal from the acts of the
State Board of Equalization to the Nevada Tax Commission.
[7:177:1917; A 1929, 299; 1939, 279; 1945, 78; 1953, 576]—(NRS A
1957, 314; 1963, 1123; 1967, 825; 1975, 1105, 1660, 1762; 1981, 859;
1983, 1195)
No assessment of property is invalid, and no collection of
taxes may be enjoined, restrained or ordered to be refunded, on account
of any failure:
1. To do any act required by NRS 361.315 to 361.325 ,
inclusive; or
2. To do any act required by this chapter within the time so
required, if notice and an opportunity to be heard were afforded
generally to the class of taxpayers affected by the act required to be
done.
[15:177:1917; 1919 RL p. 3202; NCL § 6556]—(NRS A 1979, 1; 2003,
813 )
Equalization of Assessments Among the Several Counties
1. Not later than May 1 of each year, the Department shall:
(a) Determine the ratio of the assessed value of each type or class
of property for which the county assessor has the responsibility of
assessing in each county to:
(1) The assessed value of comparable property in the
remaining counties.
(2) The taxable value of that type or class of property
within that county.
(b) Publish and deliver to the county assessors and the boards of
county commissioners of the counties of this state:
(1) A comparison of the latest median ratio, overall ratio
and coefficient of dispersion of the median for:
(I) The total property for each of the 17 counties; and
(II) Each major class of property within each county.
(2) A determination whether each county has adequate
procedures to ensure that all property subject to taxation is being
assessed in a correct and timely manner.
(3) A summary for each county of any deficiencies that were
discovered in carrying out the study of those ratios.
2. The Nevada Tax Commission shall allocate the counties into
three groups such that the work of conducting the study is approximately
the same for each group. The Department shall conduct the study in one
group each year. The Commission may from time to time reallocate counties
among the groups, but each county must be studied at least once in every
3 years.
3. In conducting the study the Department shall include an
adequate sample of each major class of property and may use any
statistical criteria that will indicate an accurate ratio of taxable
value to assessed value and an accurate measure of equality in assessment.
4. During the month of May of each year, the board of county
commissioners, or a representative designated by the board’s chairman,
and the county assessor, or a representative designated by the assessor,
of each county in which the study was conducted shall meet with the
Nevada Tax Commission. The board of county commissioners and the county
assessor, or their representatives, shall:
(a) Present evidence to the Nevada Tax Commission of the steps
taken to ensure that all property subject to taxation within the county
has been assessed as required by law.
(b) Demonstrate to the Nevada Tax Commission that any adjustments
in assessments ordered in the preceding year as a result of the procedure
provided in paragraph (c) of subsection 5 have been complied with.
5. At the conclusion of each meeting with the board of county
commissioners and the county assessor, or their representatives, the
Nevada Tax Commission may:
(a) If it finds that all property subject to taxation within the
county has been assessed at the proper percentage, take no further action.
(b) If it finds that any class of property is assessed at less or
more than the proper percentage, and if the board of county commissioners
approves, order a specified percentage increase or decrease in the
assessed valuation of that class on the succeeding tax list and
assessment roll.
(c) If it finds the existence of underassessment or overassessment
wherein the ratio of assessed value to taxable value is less than 32
percent or more than 36 percent in any of the following classes:
(1) Improvement values for the reappraisal area;
(2) Land values for the reappraisal area; and
(3) Total property values for each of the following use
categories in the reappraisal area:
(I) Vacant;
(II) Single-family residential;
(III) Multi-residential;
(IV) Commercial and industrial; and
(V) Rural,
Ê of the county which are required by law to be assessed at 35 percent of
their taxable value, if in the nonreappraisal area the approved land and
improvement factors are not being correctly applied or new construction
is not being added to the assessment roll in a timely manner, or if the
board of county commissioners does not agree to an increase or decrease
in assessed value as provided in paragraph (b), order the board of county
commissioners to employ forthwith one or more qualified appraisers
approved by the Department. The payment of those appraisers’ fees is a
proper charge against the county notwithstanding that the amount of such
fees has not been budgeted in accordance with law. The appraisers shall
determine whether or not the county assessor has assessed all real and
personal property in the county subject to taxation at the rate of
assessment required by law. The appraisers may cooperate with the
Department in making their determination if so agreed by the appraisers
and the Department, and shall cooperate with the Department in preparing
a report to the Nevada Tax Commission. The report to the Nevada Tax
Commission must be made on or before October 1 following the date of the
order. If the report indicates that any real or personal property in the
county subject to taxation has not been assessed at the rate required by
law, a copy of the report must be transmitted to the board of county
commissioners by the Department before November 1. The board of county
commissioners shall then order the county assessor to raise or lower the
assessment of such property to the rate required by law on the succeeding
tax list and assessment roll.
6. The Nevada Tax Commission may adopt regulations reasonably
necessary to carry out the provisions of this section.
7. Any county assessor who refuses to increase or decrease the
assessment of any property pursuant to an order of the Nevada Tax
Commission or the board of county commissioners as provided in this
section is guilty of malfeasance in office.
(Added to NRS by 1967, 893; A 1973, 329; 1975, 1661; 1979, 81;
1981, 794; 1989, 808; 1991, 699; 1999, 177 )
EQUALIZATION
Equalization by County Board of Equalization
As used in NRS 361.334 to 361.435 ,
inclusive:
1. The term “property” includes a leasehold interest, possessory
interest, beneficial interest or beneficial use of a lessee or user of
property which is taxable pursuant to NRS 361.157 or 361.159 .
2. Where the term “property” is read to mean a taxable leasehold
interest, possessory interest, beneficial interest or beneficial use of a
lessee or user of property, the term “owner” used in conjunction
therewith must be interpreted to mean the lessee or user of the property.
(Added to NRS by 1997, 1111; A 2001, 1551 )
After the assessment roll has been
completed pursuant to NRS 361.300 , the
clerk of the board of county commissioners shall thereupon immediately
give notice thereof and of the time the county board of equalization will
meet to equalize assessments. The notice must be given by publication in
a newspaper of the county, if there is one so published in the county,
and by posting at the front door of the courthouse, and in such
additional manner as the board of county commissioners may direct.
[16:344:1953; A 1954, 29]—(NRS A 1991, 1427)
1. Except as otherwise provided in subsection 2, the board of
equalization of each county consists of:
(a) Five members, only two of whom may be elected public officers,
in counties having a population of 15,000 or more; and
(b) Three members, only one of whom may be an elected public
officer, in counties having a population of less than 15,000.
2. The board of county commissioners may by resolution provide for
an additional panel of like composition to be added to the board of
equalization to serve for a designated fiscal year. The board of county
commissioners may also appoint alternate members to either panel.
3. A district attorney, county treasurer or county assessor or any
of their deputies or employees may not be appointed to the county board
of equalization.
4. The chairman of the board of county commissioners shall
nominate persons to serve on the county board of equalization who are
sufficiently experienced in business generally to be able to bring
knowledge and sound judgment to the deliberations of the board or who are
elected public officers. The nominees must be appointed upon a majority
vote of the board of county commissioners. The chairman of the board of
county commissioners shall designate one of the appointees to serve as
chairman of the county board of equalization.
5. Except as otherwise provided in this subsection, the term of
each member is 4 years and any vacancy must be filled by appointment for
the unexpired term. The term of any elected public officer expires upon
the expiration of the term of his elected office.
6. The county clerk or his designated deputy is the clerk of each
panel of the county board of equalization.
7. Any member of the county board of equalization may be removed
by the board of county commissioners if, in its opinion, the member is
guilty of malfeasance in office or neglect of duty.
8. The members of the county board of equalization are entitled to
receive per diem allowance and travel expenses as provided for state
officers and employees. The board of county commissioners of any county
may by resolution provide for compensation to members of the board of
equalization in its county who are not elected public officers as it
deems adequate for time actually spent on the work of the board of
equalization. In no event may the rate of compensation established by a
board of county commissioners exceed $125 per day.
9. A majority of the members of the county board of equalization
constitutes a quorum, and a majority of the board determines the action
of the board.
10. A county board of equalization shall comply with any
applicable regulation adopted by the Nevada Tax Commission.
11. The county board of equalization of each county shall hold
such number of meetings as may be necessary to care for the business of
equalization presented to it. Every appeal to the county board of
equalization must be filed not later than January 15. Each county board
shall cause to be published, in a newspaper of general circulation
published in that county, a schedule of dates, times and places of the
board meetings at least 5 days before the first meeting. The county board
of equalization shall conclude the business of equalization on or before
the last day of February of each year except as to matters remanded by
the State Board of Equalization. The State Board of Equalization may
establish procedures for the county boards, including setting the period
for hearing appeals and for setting aside time to allow the county board
to review and make final determinations. The district attorney or his
deputy shall be present at all meetings of the county board of
equalization to explain the law and the board’s authority.
12. The county assessor or his deputy shall attend all meetings of
each panel of the county board of equalization.
[Part 18:344:1953; A 1954, 29] + [21:344:1953]—(NRS A 1957, 85;
1959, 265; 1965, 1248; 1969, 333; 1975, 1663; 1977, 1049; 1979, 1, 538;
1981, 795, 1951, 1952; 1983, 5, 1613, 1901; 1989, 1920; 1991, 2107; 1993,
92; 1997, 1575; 2001, 1984 ; 2003, 2763 ; 2005, 490 , 549 )
1. Except as otherwise provided in subsection 2, the county board
of equalization may determine the valuation of any property assessed by
the county assessor, and may change and correct any valuation found to be
incorrect either by adding thereto or by deducting therefrom such sum as
is necessary to make it conform to the taxable value of the property
assessed, whether that valuation was fixed by the owner or the county
assessor. The county board of equalization may not reduce the assessment
of the county assessor unless it is established by a preponderance of the
evidence that the valuation established by the county assessor exceeds
the full cash value of the property or is inequitable. A change so made
is effective only for the fiscal year for which the assessment was made.
The county assessor shall each year review all such changes made for the
previous fiscal year and maintain or remove each change as circumstances
warrant.
2. If a person complaining of the assessment of his property:
(a) Has refused or, without good cause, has neglected to give the
county assessor his list under oath, as required by NRS 361.265 ; or
(b) Has, without good cause, refused entry to the assessor for the
purpose of conducting the physical examination required by NRS 361.260
,
Ê the county assessor shall make a reasonable estimate of the property
and assess it accordingly. No reduction may be made by the county board
of equalization from the assessment of the county assessor made pursuant
to this subsection.
3. If the county board of equalization finds it necessary to add
to the assessed valuation of any property on the assessment roll, it
shall direct the clerk to give notice to the person so interested by
registered or certified letter, or by personal service, naming the day
when it will act on the matter and allowing a reasonable time for the
interested person to appear.
[Part 18:344:1953; A 1954, 29]—(NRS A 1969, 95; 1981, 796; 1985,
1435; 1991, 2097; 1997, 1576; 2003, 2764 ; 2005, 2657 )
1. On the day after the adjournment of the county board of
equalization the clerk shall prepare a list of the names of those whose
assessments have been added to by the county board of equalization, and
who did not appear before the county board of equalization, and shall
cause such list to be published one time in a newspaper of the county, if
there is a newspaper so published in the county, and to be posted at the
front door of the courthouse.
2. Any person whose name appears thereon and who makes an
affidavit to the effect that he did not receive the notice required to be
given by the clerk may appear before the State Board of Equalization and
shall be given a hearing.
[Part 18:344:1953; A 1954, 29]—(NRS A 1957, 577)
1. Any person, firm, company, association or corporation, claiming
overvaluation or excessive valuation of its real or secured personal
property in the State, whether assessed by the Nevada Tax Commission or
by the county assessor or assessors, by reason of undervaluation for
taxation purposes of the property of any other person, firm, company,
association or corporation within any county of the State or by reason of
any such property not being so assessed, shall appear before the county
board of equalization of the county or counties where the undervalued or
nonassessed property is located and make complaint concerning it and
submit proof thereon. The complaint and proof must show the name of the
owner or owners, the location, the description, and the taxable value of
the property claimed to be undervalued or nonassessed.
2. Any person, firm, company, association or corporation wishing
to protest the valuation of real or personal property placed on the
unsecured tax roll which is assessed between May 1 and December 15 may
appeal the assessment on or before the following January 15, or the first
business day following January 15 if it falls on a Saturday, Sunday or
holiday, to the county board of equalization.
3. The county board of equalization forthwith shall examine the
proof and all data and evidence submitted by the complainant, together
with any evidence submitted thereon by the county assessor or any other
person. If the county board of equalization determines that the
complainant has just cause for making the complaint it shall immediately
make such increase in valuation of the property complained of as conforms
to its taxable value, or cause the property to be placed on the
assessment roll at its taxable value, as the case may be, and make proper
equalization thereof.
4. Except as provided in subsection 5 and NRS 361.403 , any such person, firm, company, association
or corporation who fails to make a complaint and submit proof to the
county board of equalization of each county wherein it is claimed
property is undervalued or nonassessed as provided in this section, is
not entitled to file a complaint with, or offer proof concerning that
undervalued or nonassessed property to, the State Board of Equalization.
5. If the fact that there is such undervalued or nonassessed
property in any county has become known to the complainant after the
final adjournment of the county board of equalization of that county for
that year, the complainant may file his complaint on or before March 10
with the State Board of Equalization and submit his proof as provided in
this section at a session of the State Board of Equalization, upon
complainant proving to the satisfaction of the State Board of
Equalization he had no knowledge of the undervalued or nonassessed
property before the final adjournment of the county board of
equalization. If March 10 falls on a Saturday, Sunday or legal holiday,
the complaint may be filed on the next business day. The State Board of
Equalization shall proceed in the matter in the same manner as provided
in this section for a county board of equalization in such a case, and
cause its order thereon to be certified to the county auditor with
direction therein to change the assessment roll accordingly.
[Part 4:177:1917; A 1929, 341; 1939, 279; 1953, 576] +
[19:344:1953]—(NRS A 1975, 1664; 1977, 1319; 1981, 797; 1983, 684; 1985,
1435; 1993, 93; 2003, 2765 )
1. An owner of property who believes that his property was
assessed at a higher value than another property whose use is identical
and whose location is comparable may appeal the assessment, on or before
January 15 of the fiscal year in which the assessment was made, to the
county board of equalization. If January 15 falls on a Saturday, Sunday
or legal holiday, the appeal may be filed on the next business day.
2. Before a person may file an appeal pursuant to subsection 1,
the person must complete a form provided by the county assessor to appeal
the assessment to the county board of equalization. The county assessor
may, before providing such a form, require the person requesting the form
to provide the parcel number or other identification number of the
property that is the subject of the planned appeal.
3. If the board finds that an inequity exists in the assessment of
the value of the land or the value of the improvements, or both, the
board may add to or deduct from the value of the land or the value of the
improvements, or both, either of the appellant’s property or of the
property to which it is compared, to equalize the assessment.
4. In the case of residential property, the appellant shall cite
other property within the same subdivision if possible.
(Added to NRS by 1997, 732; A 2001, 1551 ; 2003, 2765 )
1. The owner of any property who believes that the full cash value
of his property is less than the taxable value computed for the property
in the current assessment year, may, not later than January 15 of the
fiscal year in which the assessment was made, appeal to the county board
of equalization. If January 15 falls on a Saturday, Sunday or legal
holiday, the appeal may be filed on the next business day.
2. Before a person may file an appeal pursuant to subsection 1,
the person must complete a form provided by the county assessor to appeal
the assessment to the county board of equalization. The county assessor
may, before providing such a form, require the person requesting the form
to provide the parcel number or other identification number of the
property that is the subject of the planned appeal.
3. If the county board of equalization finds that the full cash
value of the property on January 1 immediately preceding the fiscal year
for which the taxes are levied is less than the taxable value computed
for the property, the board shall correct the land value or fix a
percentage of obsolescence to be deducted from the otherwise computed
taxable value of the improvements, or both, to make the taxable value of
the property correspond as closely as possible to its full cash value.
4. No appeal under this section may result in an increase in the
taxable value of the property.
(Added to NRS by 1981, 787; A 1983, 1887; 1991, 2098; 1993, 94;
1997, 1577; 2001, 1551 ; 2003, 2766 ; 2005, 2658 )
1. Any taxpayer aggrieved at the action of the county board of
equalization in equalizing, or failing to equalize, the value of his
property, or property of others, or a county assessor, may file an appeal
with the State Board of Equalization on or before March 10 and present to
the State Board of Equalization the matters complained of at one of its
sessions. If March 10 falls on a Saturday, Sunday or legal holiday, the
appeal may be filed on the next business day.
2. All such appeals must be presented upon the same facts and
evidence as were submitted to the county board of equalization in the
first instance, unless there is discovered new evidence pertaining to the
matter which could not, by due diligence, have been discovered before the
final adjournment of the county board of equalization. The new evidence
must be submitted in writing to the State Board of Equalization and
served upon the county assessor not less than 7 days before the hearing.
3. Any taxpayer whose real or personal property placed on the
unsecured tax roll was assessed after December 15 but before or on the
following April 30 may likewise protest to the State Board of
Equalization. Every such appeal must be filed on or before May 15. If May
15 falls on a Saturday, Sunday or legal holiday, the appeal may be filed
on the next business day. A meeting must be held before May 31 to hear
those protests that in the opinion of the State Board of Equalization may
have a substantial effect on tax revenues. One or more meetings may be
held at any time and place in the State before October 1 to hear all
other protests.
4. The State Board of Equalization may not reduce the assessment
of the county assessor if:
(a) The appeal involves an assessment on property which the
taxpayer has refused or, without good cause, has neglected to include in
the list required of him pursuant to NRS 361.265 or has refused or, without good cause, has
neglected to provide the list to the county assessor; or
(b) The taxpayer has, without good cause, refused entry to the
assessor for the purpose of conducting the physical examination
authorized by NRS 361.260 .
5. The county assessor shall each year review any change made in
an assessment for the previous fiscal year and maintain or remove the
change as circumstances warrant.
6. If the State Board of Equalization determines that the record
of a case on appeal from the county board of equalization is inadequate
because of an act or omission of the county assessor, the district
attorney or the county board of equalization, the State Board of
Equalization may remand the case to the county board of equalization with
directions to develop an adequate record within 30 days after the remand.
The directions must indicate specifically the inadequacies to be
remedied. If the State Board of Equalization determines that the record
returned from the county board of equalization after remand is still
inadequate, the State Board of Equalization may hold a hearing anew on
the appellant’s complaint or it may, if necessary, contract with an
appropriate person to hear the matter, develop an adequate record in the
case and submit recommendations to the State Board. The cost of the
contract and all costs, including attorney’s fees, to the State or the
appellant necessary to remedy the inadequate record on appeal are a
charge against the county.
[Part 20:344:1953]—(NRS A 1971, 507; 1975, 1665; 1981, 798; 1983,
685, 1902; 1985, 894, 1436; 1993, 95; 1997, 1577; 2003, 2766 )
Except as
otherwise provided in this section, at the time that a person files an
appeal pursuant to NRS 361.356 , 361.357
or 361.360 on behalf of the owner of a property, the
person shall provide to the county board of equalization or the State
Board of Equalization, as appropriate, written authorization from the
owner of the property that authorizes the person to file the appeal
concerning the assessment that was made. If the person files the appeal
in a timely manner without the written authorization required by this
section, he may provide that written authorization within 48 hours after
the last day allowed for filing the appeal.
(Added to NRS by 2001, 1540 ; A 2005, 2658 )
1. Each county board of equalization shall, at the expense of the
county, cause complete minutes and an audio recording or transcript to be
taken at each hearing. In addition to the requirements of NRS 241.035
, these minutes must include the title
of all exhibits, papers, reports and other documentary evidence submitted
to the county board of equalization by the complainant. The clerk of the
county board of equalization shall forward the minutes and audio
recordings or transcripts to the Secretary of the State Board of
Equalization.
2. If a transcript of any hearing held before the county board of
equalization is requested by the complainant, he shall furnish the
reporter, pay for the transcript and deliver a copy of the transcript to
the clerk of the county board of equalization and the Secretary of the
State Board of Equalization upon filing an appeal.
[Part 20:344:1953]—(NRS A 1965, 80; 1981, 798; 2005, 1411 )
Equalization by State Board of Equalization
1. The State Board of Equalization, consisting of five members
appointed by the Governor, is hereby created. The Governor shall
designate one of the members to serve as Chairman of the Board.
2. The Governor shall appoint:
(a) One member who is a certified public accountant or a registered
public accountant.
(b) One member who is a property appraiser with a professional
designation.
(c) One member who is versed in the valuation of centrally assessed
properties.
(d) Two members who are versed in business generally.
3. Only three of the members may be of the same political party
and no more than two may be from the same county.
4. An elected public officer or his deputy, employee or any person
appointed by him to serve in another position must not be appointed to
serve as a member of the State Board of Equalization.
5. After the initial terms, members serve terms of 4 years, except
when appointed to fill unexpired terms. No member may serve more than two
full terms consecutively.
6. Any member of the Board may be removed by the Governor if, in
his opinion, that member is guilty of malfeasance in office or neglect of
duty.
7. Each member of the Board is entitled to receive a salary of not
more than $80, as fixed by the Board, for each day actually employed on
the work of the Board.
8. While engaged in the business of the Board, each member and
employee of the Board is entitled to receive the per diem allowance and
travel expenses provided for state officers and employees generally.
9. A majority of the members of the Board constitutes a quorum,
and a majority of the Board shall determine the action of the Board. The
Board may adopt regulations governing the conduct of its business.
10. The Board shall comply with any applicable regulation adopted
by the Nevada Tax Commission.
11. The staff of the State Board of Equalization must be provided
by the Department and the Executive Director is the Secretary of the
Board.
[Part 6:177:1917; A 1929, 341; 1933, 248; 1939, 279; 1943, 81;
1953, 576]—(NRS A 1969, 887; 1975, 1665; 1977, 1050, 1201; 1981, 65,
1980; 1985, 416; 1989, 1713; 2005, 491 )
1. Except as otherwise provided in subsection 3, annually, the
State Board of Equalization shall convene on the fourth Monday in March
in Carson City, Nevada, and shall hold such number of meetings as may be
necessary to care for the business of equalization presented to it. The
State Board of Equalization shall conclude the business of equalization
on cases that in its opinion have a substantial effect on tax revenues on
or before April 15. Cases having less than a substantial effect on tax
revenues may be heard at additional meetings which may be held at any
time and place in the state before October 1.
2. The publication in the statutes of the foregoing time, place
and purpose of each regular session of the State Board of Equalization is
notice of such sessions, or if it so elects, the State Board of
Equalization may cause published notices of such regular sessions to be
made in the press, or may notify parties in interest by letter or
otherwise.
3. The State Board of Equalization may designate some place other
than Carson City, Nevada, for any of the meetings specified in subsection
1. If such other place is so designated, notice thereof must be given by
publication of a notice once a week for 2 consecutive weeks in some
newspaper of general circulation in the county in which such meeting or
meetings are to be held.
[Part 4:177:1917; A 1929, 341; 1939, 279; 1953, 576] + [Part
6:177:1917; A 1929, 341; 1933, 248; 1939, 279; 1943, 81; 1953, 576]—(NRS
A 1965, 1249; 1969, 95; 1971, 195; 1975, 1666; 1981, 798; 1987, 293;
1993, 95)
1. All sessions shall be public and any person is entitled to
appear in person or by his agent or attorney. Evidence may be submitted,
except as otherwise provided in this chapter. In lieu of an appearance,
the person may file with the State Board of Equalization a written
statement containing his claim and any evidence thereon with respect to
the valuation of his property or the property of others.
2. Nothing contained in this section relieves such claimant or any
board, commission or officer from complying with all the requirements of
law relative to the manner and form of appealing from the action of
county boards of equalization, and submitting such proof as may be
required by the State Board of Equalization.
[Part 4:177:1917; A 1929, 341; 1939, 279; 1953, 576]—(NRS A 1975,
1667)
Each county assessor shall:
1. File with or cause to be filed with the Secretary of the State
Board of Equalization, on or before March 10 of each year, the tax roll,
or a true copy thereof, of his county for the current year as corrected
by the county board of equalization.
2. Prepare and file with the Department on or before January 31,
and again on or before March 5 of each year, a segregation report showing
the assessed values for each taxing entity within the county on a form
prescribed by the Department. The assessor shall make any projections
required for the current fiscal year. The Department shall make any
projections required for the upcoming fiscal year.
3. Prepare and file with the Department on or before July 31 for
the secured roll and on or before May 5 for the unsecured roll, a
statistical report showing values for all categories of property on a
form prescribed by the Department.
[Part 6:177:1917; A 1929, 341; 1933, 248; 1939, 279; 1943, 81;
1953, 576]—(NRS A 1975, 1667; 1977, 104; 1981, 799; 1991, 1427; 1993, 96;
2003, 2767 )
1. During the annual session of the State Board of Equalization
beginning on the fourth Monday in March of each year, the State Board of
Equalization shall:
(a) Equalize property valuations in the State.
(b) Review the tax rolls of the various counties as corrected by
the county boards of equalization thereof and raise or lower, equalizing
and establishing the taxable value of the property, for the purpose of
the valuations therein established by all the county assessors and county
boards of equalization and the Nevada Tax Commission, of any class or
piece of property in whole or in part in any county, including those
classes of property enumerated in NRS 361.320 .
2. If the State Board of Equalization proposes to increase the
valuation of any property on the assessment roll, it shall give 10 days’
notice to interested persons by registered or certified mail or by
personal service. The notice must state the time when and place where the
person may appear and submit proof concerning the valuation of the
property. A person waives the notice requirement if he personally appears
before the Board and is notified of the proposed increase in valuation.
[Part 4:177:1917; A 1929, 341; 1939, 279; 1953, 576] + [Part
6:177:1917; A 1929, 341; 1933, 248; 1939, 279; 1943, 81; 1953, 576]—(NRS
A 1977, 605; 1981, 799; 1983, 1196; 1987, 294; 1993, 96)
1. The State Board of Equalization shall hear and determine all
appeals from the action of each county board of equalization, as provided
in NRS 361.360 .
2. No such appeals shall be heard and determined by the State
Board of Equalization where overvaluation or excessive valuation of the
claimant’s property, or the undervaluation of other property, or
nonassessment of other property, was the ground of complaint before the
county board of equalization, save upon the terms and conditions provided
in NRS 361.350 and 361.355 .
3. No appeal shall be heard and determined save upon the evidence
and data submitted to the county board of equalization, unless it is
proven to the satisfaction of the State Board of Equalization that it was
impossible in the exercise of due diligence to have discovered or secured
such evidence and data in time to have submitted the same to the county
board of equalization prior to its final adjournment.
[Part 4:177:1917; A 1929, 341; 1939, 279; 1953, 576] + [Part
6:177:1917; A 1929, 341; 1933, 248; 1939, 279; 1943, 81; 1953, 576]
1. Any person, firm, company, association or corporation, claiming
overvaluation or excessive valuation of its property in this State; or
2. Any representative of any local government entity or the
Department claiming undervaluation, overvaluation or nonassessment of any
property in the State,
Ê solely by reason of the valuation placed thereon by the Nevada Tax
Commission pursuant to NRS 361.320 or
361.325 , whether or not it is
apportioned pursuant to NRS 361.321 or
361.323 , is entitled to a hearing
before the State Board of Equalization to protest any assessment
resulting therefrom, without appearing before or requesting relief from
the county board of equalization. If a hearing is held, evidence of the
valuation of the property in which the value is determined by using
appropriate appraisal standards must be submitted to the State Board of
Equalization.
(Added to NRS by 1959, 73; A 1977, 1320; 1983, 554; 1985, 16; 1987,
1341)
1. The Secretary of the State Board of Equalization forthwith
shall certify any change made by the Board in the assessed valuation of
any property in whole or in part to the county auditor of the county
where the property is assessed, and whenever the valuation of any
property is raised, the Secretary of the State Board of Equalization
shall forward by certified mail to the property owner or owners affected,
notice of the increased valuation.
2. As soon as changes resulting from cases having a substantial
effect on tax revenues have been certified to him by the Secretary of the
State Board of Equalization, the county auditor shall:
(a) Enter all such changes and the value of any construction work
in progress and net proceeds of minerals which were certified to him by
the Department, on the assessment roll before the delivery thereof to the
tax receiver.
(b) Add up the valuations and enter the total valuation of each
kind of property and the total valuation of all property on the
assessment roll.
(c) Certify the results to the board of county commissioners and
the Department on or before April 15 of each year.
3. The board of county commissioners shall not levy a tax on the
net proceeds of minerals added to the assessed valuation pursuant to
paragraph (a) of subsection 2, but, except as otherwise provided by
specific statute, the net proceeds of minerals must be included in the
assessed valuation of the taxable property of the county and all local
governments in the county for the determination of the rate of tax and
all other purposes for which assessed valuation is used.
4. As soon as changes resulting from cases having less than a
substantial effect on tax revenue have been certified to him by the
Secretary of the State Board of Equalization, the county tax receiver
shall adjust the assessment roll or the tax statement or make a tax
refund, as directed by the State Board of Equalization.
[9:177:1917; A 1933, 128; 1939, 279; 1931 NCL § 6550] +
[23:344:1953]—(NRS A 1967, 894; 1975, 1667; 1981, 799; 1983, 523; 1989,
32)
1. No taxpayer may be deprived of any remedy or redress in a court
of law relating to the payment of taxes, but all such actions must be for
redress from the findings of the State Board of Equalization, and no
action may be instituted upon the act of a county assessor or of a county
board of equalization or the Nevada Tax Commission until the State Board
of Equalization has denied complainant relief. This subsection must not
be construed to prevent a proceeding in mandamus to compel the placing of
nonassessed property on the assessment roll.
2. The Nevada Tax Commission or the Department, in that name and
in proper cases, may sue and be sued, and the Attorney General shall
prosecute and defend all such cases, but the burden of proof is upon the
complainant to show by clear and satisfactory evidence that any valuation
established by the Nevada Tax Commission or the Department or equalized
by the State Board of Equalization is unjust and inequitable.
3. The Executive Director or any other employee or representative
of the Department shall not seek judicial review of a decision made by
the Nevada Tax Commission or the State Board of Equalization, except in
those cases where the State Board of Equalization has original
jurisdiction.
[10:177:1917; A 1933, 128; 1939, 279; 1931 NCL § 6551]—(NRS A 1975,
1668; 1997, 2597)
1. Any property owner whose taxes are in excess of the amount
which the owner claims justly to be due may pay each installment of taxes
as it becomes due under protest in writing. The protest must be in the
form of a separate, signed statement from the property owner and filed
with the tax receiver at the time of the payment of the installment of
taxes.
2. The property owner, having protested the payment of taxes as
provided in subsection 1 and having been denied relief by the State Board
of Equalization, may commence a suit in any court of competent
jurisdiction in the State of Nevada against the State and county in which
the taxes were paid, and, in a proper case, both the Nevada Tax
Commission and the Department may be joined as a defendant for a recovery
of the difference between the amount of taxes paid and the amount which
the owner claims justly to be due, and the owner may complain upon any of
the grounds contained in subsection 4.
3. Every action commenced under the provisions of this section
must be commenced within 3 months after the date of the payment of the
last installment of taxes, and if not so commenced is forever barred. If
the tax complained of is paid in full and under the written protest
provided for in this section, at the time of the payment of the first
installment of taxes, suit for the recovery of the difference between the
amount paid and the amount claimed to be justly due must be commenced
within 3 months after the date of the full payment of the tax or the
issuance of the decision of the State Board of Equalization denying
relief, whichever occurs later, and if not so commenced is forever barred.
4. In any suit brought under the provisions of this section, the
person assessed may complain or defend upon any of the following grounds:
(a) That the taxes have been paid before the suit;
(b) That the property is exempt from taxation under the provisions
of the revenue or tax laws of the State, specifying in detail the claim
of exemption;
(c) That the person assessed was not the owner and had no right,
title or interest in the property assessed at the time of assessment;
(d) That the property is situate in and has been assessed in
another county, and the taxes thereon paid;
(e) That there was fraud in the assessment or that the assessment
is out of proportion to and above the taxable cash value of the property
assessed;
(f) That the assessment is out of proportion to and above the
valuation fixed by the Nevada Tax Commission for the year in which the
taxes were levied and the property assessed; or
(g) That the assessment complained of is discriminatory in that it
is not in accordance with a uniform and equal rate of assessment and
taxation, but is at a higher rate of the taxable value of the property so
assessed than that at which the other property in the State is assessed.
5. In a suit based upon any one of the grounds mentioned in
paragraphs (e), (f) and (g) of subsection 4, the court shall conduct the
trial without a jury and confine its review to the record before the
State Board of Equalization. Where procedural irregularities by the Board
are alleged and are not shown in the record, the court may take evidence
respecting the allegation and, upon the request of either party, shall
hear oral argument and receive written briefs on the matter.
6. In all cases mentioned in this section where the complaint is
based upon any grounds mentioned in subsection 4, the entire assessment
must not be declared void but is void only as to the excess in valuation.
7. In any judgment recovered by the taxpayer under this section,
the court may provide for interest thereon not to exceed 6 percent per
annum from and after the date of payment of the tax complained of.
[Part 11:177:1917; A 1933, 128; 1953, 576]—(NRS A 1975, 1669; 1977,
1051; 1981, 800; 1983, 350; 2001, 1552 ; 2005, 1072 , 2659 )
420 ; duties of county
commissioners and Governor pertaining to interest.
1. Nothing in NRS 361.420 or in
any remedy provided in that section prevents the distribution or
apportionment of the taxes paid under the provisions of NRS 361.420
into the various funds of the State and
county. In the event of judgment in favor of the person bringing the suit
to recover taxes claimed to be paid unjustly pursuant to NRS 361.420
, the amount of the judgment plus the
interest thereon, as may be fixed and determined by the court, must be
paid out of the general funds of the State and county by the proper
officers thereof as the respective liability of the State and county may
appear.
2. In making tax settlements with the State, the tax receiver
shall notify the State Controller of the amount of state taxes paid under
protest, and then an amount equivalent to the amount of taxes paid under
protest plus a reasonable amount of interest thereon, not exceeding 6
percent per annum after the date of the payment to the tax receiver,
shall be deemed to be and hereby is appropriated for the purpose of
satisfying any judgment therefor recovered against the State in a suit
under the provisions of NRS 361.420 .
3. When a judgment is secured under the provisions of NRS 361.420
and there is not sufficient money in
the general fund of the county affected by the judgment to satisfy the
judgment, the board of county commissioners of the county shall
immediately levy and provide for the collection of a sufficient tax upon
all the taxable property within the county, exclusive of the property of
the person securing the judgment, to satisfy the judgment and any
interest on the judgment as may have been fixed and determined by the
court.
4. Annually, the boards of county commissioners of the respective
counties shall provide in their respective budgets a reasonable amount of
money and shall levy a tax to provide for the payment of interest
required in NRS 361.420 with respect to
judgments which may be secured against the counties.
5. The Governor shall include in the biennial proposed executive
budget of the State a reasonable amount of money to provide for the
payments of interest required in NRS 361.420 with respect to judgments which may be secured
against the State. If at the time a final judgment secured against the
State pursuant to NRS 361.420 is
presented for satisfaction there is not sufficient money in the State
Treasury set apart for the satisfaction of the judgment, the State
Treasurer shall satisfy the judgment from money then in the General Fund
of the State.
[Part 11:177:1917; A 1933, 128; 1953, 576]—(NRS A 1995, 2819; 1997,
2705; 2001, 1553 )
420 . In every action brought
under the provisions of NRS 361.420 ,
the burden of proof shall be upon the plaintiff to show by clear and
satisfactory evidence that any valuation established by the Nevada Tax
Commission or the county assessor or equalized by the county board of
equalization or the State Board of Equalization is unjust and inequitable.
[Part 11:177:1917; A 1933, 128; 1953, 576]—(NRS A 1975, 1670; 1977,
1052)
Any property owner
owning property of like kind in more than one county in the State and
desiring to proceed with a suit under the provisions of NRS 361.420
may, where the issues in the cases are
substantially the same in all or in some of the counties concerning the
assessment of taxes on such property, consolidate any of the suits in one
action and bring the action in any court of competent jurisdiction in
Carson City, the county of this state where the property owner resides or
maintains his principal place of business or a county in which any
relevant proceedings were conducted by the Department.
[Part 11:177:1917; A 1933, 128; 1953, 576]—(NRS A 1969, 287; 1977,
1052; 1999, 2488 )
LEVY OF TAX
The assessment made by
the county assessor and by the Department, as equalized according to law,
shall be the only basis for property taxation by any city, town, school
district, road district or other district in that county.
[17:344:1953; A 1954, 29]—(NRS A 1975, 1670)
1. Except as otherwise provided in subsection 3, every tax levied
under the provisions of or authority of this chapter is a perpetual lien
against the property assessed until the tax and any penalty charges and
interest which may accrue thereon are paid. Notwithstanding the
provisions of any other specific statute, such a lien and a lien for
unpaid assessments imposed pursuant to chapter 271 of NRS is superior to all other liens, claims,
encumbrances and titles on the property, including, without limitation,
interests secured pursuant to the provisions of chapter 104 of NRS, whether or not the lien was filed or
perfected first in time.
2. Except as otherwise provided in this subsection and NRS 361.739
, the lien attaches on July 1 of the
year for which the taxes are levied, upon all property then within the
county. The lien attaches upon all migratory property, as described in
NRS 361.505 , on the day it is moved
into the county. If real and personal property are assessed against the
same owner, a lien attaches upon such real property also for the tax
levied upon the personal property within the county. A lien for taxes on
personal property also attaches upon real property assessed against the
same owner in any other county of the State from the date on which a
certified copy of any unpaid property assessment is filed for record with
the county recorder in the county in which the real property is situated.
3. All liens for taxes levied under this chapter which have
already attached to a mobile or manufactured home expire on the date when
the mobile or manufactured home is sold, except the liens for personal
property taxes due in the county in which the mobile or manufactured home
was situate at the time of sale, for any part of the 12 months
immediately preceding the date of sale.
4. All special taxes levied for city, town, school, road or other
purposes throughout the different counties of this State are a lien on
the property so assessed, and must be assessed and collected by the same
officer at the same time and in the same manner as the state and county
taxes are assessed and collected.
[2:344:1953; A 1955, 399]—(NRS A 1977, 1000; 1981, 801; 1983, 1615;
2001, 1553 ; 2003, 1624 , 2768 ; 2005, 1839 )
1. Except as otherwise provided in this section and NRS 354.705
, 354.723 and 450.760 ,
the total ad valorem tax levy for all public purposes must not exceed
$3.64 on each $100 of assessed valuation, or a lesser or greater amount
fixed by the State Board of Examiners if the State Board of Examiners is
directed by law to fix a lesser or greater amount for that fiscal year.
2. Any levy imposed by the Legislature for the repayment of bonded
indebtedness or the operating expenses of the State of Nevada and any
levy imposed by the board of county commissioners pursuant to NRS 387.195
that is in excess of 50 cents on each
$100 of assessed valuation of taxable property within the county must not
be included in calculating the limitation set forth in subsection 1 on
the total ad valorem tax levied within the boundaries of the county, city
or unincorporated town, if, in a county whose population is 40,000 or
less, or in a city or unincorporated town located within that county:
(a) The combined tax rate certified by the Nevada Tax Commission
was at least $3.50 on each $100 of assessed valuation on June 25, 1998;
(b) The governing body of that county, city or unincorporated town
proposes to its registered voters an additional levy ad valorem above the
total ad valorem tax levy for all public purposes set forth in subsection
1;
(c) The proposal specifies the amount of money to be derived, the
purpose for which it is to be expended and the duration of the levy; and
(d) The proposal is approved by a majority of the voters voting on
the question at a general election or a special election called for that
purpose.
3. The duration of the additional levy ad valorem levied pursuant
to subsection 2 must not exceed 5 years. The governing body of the
county, city or unincorporated town may discontinue the levy before it
expires and may not thereafter reimpose it in whole or in part without
following the procedure required for its original imposition set forth in
subsection 2.
4. A special election may be held pursuant to subsection 2 only if
the governing body of the county, city or unincorporated town determines,
by a unanimous vote, that an emergency exists. The determination made by
the governing body is conclusive unless it is shown that the governing
body acted with fraud or a gross abuse of discretion. An action to
challenge the determination made by the governing body must be commenced
within 15 days after the governing body’s determination is final. As used
in this subsection, “emergency” means any unexpected occurrence or
combination of occurrences which requires immediate action by the
governing body of the county, city or unincorporated town to prevent or
mitigate a substantial financial loss to the county, city or
unincorporated town or to enable the governing body to provide an
essential service to the residents of the county, city or unincorporated
town.
(Added to NRS by 1979, 1233; A 1987, 2311; 1989, 246; 1995, 1898;
1999, 89 , 2107 , 2539 ; 2001, 146 , 1985 )
1. On or before March 5 of each year, the county assessor of each
county shall provide to the Department, in addition to the information
provided pursuant to NRS 361.390 , such
information regarding each parcel or other taxable unit of property in
the county as the Department determines to be necessary to carry out
subsection 2.
2. On or before March 25 of each year, the Department shall
provide to each local government in this State a projection of the
revenue the local government may receive for the upcoming fiscal year
from ad valorem taxes.
(Added to NRS by 2005, 1744 )
1. Upon receipt of the tentative budgets submitted pursuant to NRS
354.596 , the county auditor shall
ascertain, separately for each property owner whose property taxes are
affected by one or more of the tentative budgets, the following
information:
(a) The assessed valuation of his property for the current and
ensuing fiscal years;
(b) The combined tax rate which applied to his property in the
current fiscal year and the proposed combined tax rate for the ensuing
fiscal year;
(c) The percentage of increase or decrease, if any, of the combined
tax rate for his property proposed for the ensuing fiscal year as
compared to the combined tax rate for the current fiscal year;
(d) The amount of tax collected on his property in the current
fiscal year and the amount of tax to be collected on his property for the
ensuing fiscal year, computed on the basis of the proposed combined tax
rate;
(e) The respective amounts of his taxes which will be disbursed to
each local government, for debt service and to any other recipient of the
tax revenue, presented so as to show the distribution of the total amount
of the taxes to be collected from him; and
(f) The percentage of increase or decrease, if any, of each amount
shown pursuant to paragraph (e) as compared to the corresponding amount
for the current fiscal year.
2. For the purposes of subsection 1, the county auditor shall
apply the information contained in each tentative budget to the
assessment roll to determine the tax rate necessary to produce the
revenue required for each budget and compute a proposed combined tax rate
for each property owner. He shall use the tax rate for the current fiscal
year for any tentative budget which was not submitted. For each property
owner, he shall make available upon request the information ascertained
for each of paragraphs (a) to (d), inclusive, and paragraph (f) of
subsection 1, and for paragraph (e) an itemized list whose total equals
the amount for the ensuing year under paragraph (d).
3. The county auditor shall deliver the information required
pursuant to this section to the ex officio tax receiver:
(a) On or before April 25 of each year; and
(b) Within 10 days after the receipt of an amended tentative budget.
(Added to NRS by 1985, 1728; A 1987, 165)
1. On or before May 5 of each year, the ex officio tax receivers
shall prepare and cause to be published in a newspaper of general
circulation in their respective counties, a notice which contains at
least the following information:
(a) A statement that the notice is not a bill for taxes owed but an
informational notice. The notice must state:
(1) That public hearings will be held on the dates listed in
the notice to adopt budgets and tax rates for the fiscal year beginning
on July 1;
(2) That the purpose of the public hearings is to receive
opinions from members of the public on the proposed budgets and tax rates
before final action is taken thereon; and
(3) The tax rate to be imposed by the county and each
political subdivision within the county for the ensuing fiscal year if
the tentative budgets which affect the property in those areas become
final budgets.
(b) A brief description of the limitation imposed by the
Legislature on the revenue of the local governments.
(c) The dates, times and locations of all of the public hearings on
the tentative budgets which affect the taxes on property.
(d) The names and addresses of the county assessor and ex officio
tax receiver who may be consulted for further information.
(e) A brief statement of how property is assessed and how the
combined tax rate is determined.
(f) A telephone number and Internet website at which a person may
obtain an explanation of each component tax that forms part of the total
rate of tax levied upon property in the county. The explanation must
identify:
(1) The statutory authority pursuant to which each component
tax is levied; and
(2) If the component tax was approved by the voters:
(I) The year in which the tax was first collected; and
(II) The year in which the authority to collect the
tax expires, if any.
Ê The notice must be displayed in the format used for news and must be
printed in not less than 10-point type on at least one-half of a page of
the newspaper.
2. Each ex officio tax receiver shall prepare and cause to be
published in a newspaper of general circulation within the county:
(a) A notice, displayed in the format used for news and printed in
not less than 10-point type, disclosing any increase in the property
taxes as a result of any change in the tentative budget.
(b) A notice, displayed in the format used for advertisements and
printed in not less than 10-point type on at least one quarter of a page
of the newspaper, disclosing any amount in cents on each $100 of assessed
valuation by which the highest combined tax rate for property in the
county exceeds $3.64 on each $100 of assessed valuation.
Ê These notices must be published within 10 days after the receipt of the
information pursuant to NRS 354.596 .
(Added to NRS by 1985, 1728; A 1987, 166; 1999, 2108 ; 2005, 1508 , 1745 )
1. After the approval of the final budgets for the various local
governments as defined in NRS 354.474
and their submission to the Department, for examination and approval, the
Nevada Tax Commission shall certify to the board of county commissioners
of each of the several counties the combined tax rate necessary to
produce the amount of revenue required by the approved budgets, and shall
certify that combined rate, to each of the boards of county commissioners.
2. If the voters of a school district approve an additional levy
of taxes ad valorem pursuant to NRS 387.3285 or 387.3287 or the issuance of bonds or other debt to be
repaid by a levy of taxes ad valorem throughout the district, and the
Department finds for any fiscal year that the additional rate of tax
required for this purpose, when added to the rates of taxes ad valorem
authorized to be levied in the district by other local governments and
the State for that fiscal year would cause the combined rate within the
territory of any other local government to exceed the rate allowed by NRS
361.453 , the Department shall determine:
(a) The amounts by which the proposed levies for all of the other
local governments whose rates affect the territory have increased from
the previous year; and
(b) The portion of the amount by which the combined rate would
exceed the rate allowed by NRS 361.453
that is directly attributable to the additional levy approved by the
voters for the school district.
3. If the Department determines that any portion of the amount by
which the combined rate would exceed the rate allowed by NRS 361.453
is directly attributable to the
additional levy approved by the voters for the school district, the
school district shall:
(a) Reduce for the fiscal year the amount levied pursuant to NRS
387.3285 or 387.3287 , or both, if the proceeds of the levy are not
already committed for debt service, by the amount determined by the
Department to be directly attributable to the school district;
(b) Transfer to the other local government whose rate overlaps in
that territory an amount of money, determined by the Department to be
directly attributable to the school district, to reduce the combined rate
to the rate allowed; or
(c) Determine and implement a combination of the methods of
reduction allowed by paragraphs (a) and (b) that will result in the
reduction of the combined rate by the amount determined by the Department
to be directly attributable to the school district.
4. If a school district determines that it will proceed pursuant
to paragraph (b) or (c) of subsection 3, the Department shall calculate
the transfers so as to minimize the total amount transferred, and each
local government to which a transfer is made shall correspondingly reduce
its rate and file a revised budget within the time allowed by subsection
6 of NRS 361.455 . The amounts
transferred must be paid in installments, within 30 days after each
installment of property taxes is due.
(Added to NRS by 1995, 1029; A 1999, 197 )
1. Unless individual tax rates are reduced pursuant to NRS
361.4547 , immediately upon adoption of
the final budgets, if the combined tax rate exceeds the limit imposed by
NRS 361.453 , the chairman of the board
of county commissioners in each county concerned shall call a meeting of
the governing boards of each of the local governments within the county
for the purpose of establishing a combined tax rate that conforms to the
statutory limit. The chairman shall convene the meeting no later than
June 20 of each year.
2. The governing boards of the local governments shall meet in
public session and the county clerk shall keep appropriate records,
pursuant to regulations of the Department, of all proceedings. The costs
of taking and preparing the record of the proceedings, including the
costs of transcribing and summarizing tape recordings, must be borne by
the county and participating incorporated cities in proportion to the
final tax rate as certified by the Department. The chairman of the board
of county commissioners or his designee shall preside at the meeting. The
governing boards shall explore areas of mutual concern so as to agree
upon a combined tax rate that does not exceed the statutory limit.
3. The governing boards shall determine final decisions by a
unanimous vote of all entities present and qualified to vote, as defined
in this subsection. No ballot may be cast on behalf of any governing
board unless a majority of the individual board is present. A majority
vote of all members of each governing board is necessary to determine the
ballot cast for that entity. All ballots must be cast not later than the
day following the day the meeting is convened. The district attorney is
the legal adviser for such proceedings.
4. The county clerk shall immediately thereafter advise the
Department of the results of the ballots cast and the tax rates set for
local governments concerned. If the ballots for the entities present at
the meeting in the county are not unanimous, the county clerk shall
transmit all records of the proceedings to the Department within 5 days
after the meeting.
5. If a unanimous vote is not obtained and the combined rate in
any county together with the established state tax rate exceeds the
statutory limit, the Department shall examine the record of the
discussions and the budgets of all local governments concerned. On June
25 or, if June 25 falls on a Saturday or Sunday, on the Monday next
following, the Nevada Tax Commission shall meet to set the tax rates for
the next succeeding year for all local governments so examined. In
setting the tax rates for the next succeeding year the Nevada Tax
Commission shall not reduce that portion of the proposed tax rate of the
county school district for the operation and maintenance of public
schools.
6. Any local government affected by a rate adjustment, made in
accordance with the provisions of this section, which necessitates a
budget revision shall file a copy of its revised budget by July 30 next
after the approval and certification of the rate by the Nevada Tax
Commission.
7. A copy of the certificate of the Nevada Tax Commission sent to
the board of county commissioners must be forwarded to the county auditor.
[Part 24:344:1953; A 1955, 399]—(NRS A 1963, 52; 1965, 746; 1969,
1084; 1971, 195, 515; 1975, 473, 1670; 1979, 1233, 1375, 1642; 1987, 167;
1993, 1359; 1995, 1030; 1999, 2109 ; 2005, 1746 )
The governing bodies of the local
governments within a county shall not agree upon a combined tax rate that
is achieved by a larger local government agreeing to transfer money to a
smaller local government whose boundaries are located within the
boundaries of the larger local government to enable the smaller local
government to lower its tax rate to establish a combined tax rate for the
county that complies with the limitation set forth in NRS 361.453 .
(Added to NRS by 1999, 945 )
Immediately after the Nevada Tax Commission shall certify the combined
tax rate, the board of county commissioners shall by resolution proceed
to levy the tax rate required for the fiscal period beginning the
succeeding July 1, designating the number of cents of each $100 of
property levied for each fund.
[Part 24:344:1953; A 1955, 399]—(NRS A 1971, 197)
1. In any year in which the total taxes levied by all overlapping
units within the boundaries of the State exceed the limitation imposed by
NRS 361.453 , and it becomes necessary
for that reason to reduce the levies made by any of those units, the
reduction so made must be in taxes levied by those units (including the
State) for purposes other than the payment of bonded indebtedness,
including interest thereon.
2. The taxes levied for the payment of bonded indebtedness and the
interest thereon enjoy a priority over taxes levied by each such unit
(including the State) for all other purposes where reduction is necessary
to comply with the limitation imposed by NRS 361.453 .
(Added to NRS by 1979, 1233)
1. Immediately upon the levy of the tax rate the county clerk
shall inform the county auditor of the action of the board of county
commissioners. The county auditor shall proceed to extend the tax roll by:
(a) Applying the tax rate levied to the total assessed valuation;
(b) Ascertaining the total taxes to be collected from each property
owner; and
(c) Itemizing, separately for each property owner:
(1) The rate of tax applicable to him which is levied for
each local government, debt service and any other recipient of the tax
revenue so that the distribution of the total rate of tax levied upon his
property is shown; and
(2) The total taxes that would have been collected from the
owner if not for the provisions of NRS 361.4722 to 361.4728 , inclusive.
2. When the tax roll has been so extended, and not later than July
10 of each year, the county auditor shall deliver it, with his
certificate attached, to the ex officio tax receiver of the county.
[25:344:1953]—(NRS A 1981, 801; 1983, 877; 1987, 168; 1993, 97;
2005, 43 , 1755 )
On delivering
the assessment roll to the ex officio tax receiver, the county auditor
shall:
1. Charge the ex officio tax receiver with the full amount of the
taxes levied; and
2. Forthwith transmit by mail to the State Controller a statement
showing the assessed valuation of all property in the county and the
amount of taxes levied thereon for state and county purposes.
[26:344:1953]
PARTIAL ABATEMENT OF TAX
As used in NRS 361.471 to 361.4735 , inclusive, unless the context otherwise
requires, the words and terms defined in NRS 361.4711 to 361.4721 , inclusive, have the meanings ascribed to
them in those sections.
(Added to NRS by 2005, 1739 )
“Abatement
percentage” means, with regard to any property for which the owner
thereof is entitled to a partial abatement from taxation pursuant to:
1. NRS 361.4723 or 361.4724
, 3 percent;
2. Subsection 1 of NRS 361.4722 , the percentage determined pursuant to
paragraph (b) of that subsection; or
3. Subsection 2 of NRS 361.4722 , the percentage determined pursuant to
paragraph (b) of that subsection.
(Added to NRS by 2005, 1739 )
“Ad
valorem taxes levied in a county” means any ad valorem taxes levied by
the State or any other taxing entity in a county.
(Added to NRS by 2005, 1739 )
“Base-year
assessed value” means the amount of the assessed value of the taxable
property in a redevelopment area which is used for determining the amount
of any distribution of the proceeds of ad valorem taxes to the
redevelopment taxing entities in accordance with paragraph (a) of
subsection 1 of NRS 279.676 .
(Added to NRS by 2005, 1739 )
“Base-year assessed value percentage” means the percentage that results
from dividing the base-year assessed value for a redevelopment area by
the sum obtained by adding:
1. The base-year assessed value for the redevelopment area; and
2. Any incremental assessed value for the redevelopment area for
the current year.
(Added to NRS by 2005, 1740 )
“Combined
overlapping tax rate” means the total ad valorem tax rate levied on a
parcel or other taxable unit of property, excluding any portion thereof
which is:
1. Exempt pursuant to NRS 361.4726 or subsection 3 of NRS 361.4727 from each partial abatement from taxation
provided pursuant to NRS 361.4722 ,
361.4723 and 361.4724 ; or
2. Approved and levied pursuant to NRS 361.4728 and exempt from each partial abatement from
taxation provided pursuant to NRS 361.4722 , 361.4723
and 361.4724 .
(Added to NRS by 2005, 1740 )
“Incremental
assessed value” means the amount of the assessed value of the taxable
property in a redevelopment area which is used for determining the amount
of any distribution of the proceeds of ad valorem taxes to the
redevelopment agency in accordance with paragraph (b) of subsection 1 of
NRS 279.676 .
(Added to NRS by 2005, 1740 )
“Parcel-proportionate share of the base value” means the
product of:
1. The assessed value of a parcel or other taxable unit of
property for the current year; and
2. The base-year assessed value percentage for the current year
for the redevelopment area in which the parcel or other taxable unit of
property is located.
(Added to NRS by 2005, 1740 )
“Redevelopment
agency” means a redevelopment agency created pursuant to chapter 279
of NRS to which any of the proceeds of the ad
valorem taxes levied in the redevelopment area are distributed in
accordance with paragraph (b) of subsection 1 of NRS 279.676 .
(Added to NRS by 2005, 1740 )
“Redevelopment area”
means a redevelopment area created pursuant to chapter 279 of NRS regarding which the redevelopment plan
contains the provision authorized by NRS 279.676 .
(Added to NRS by 2005, 1740 )
“Redevelopment
taxing entity” means a taxing entity to which any of the proceeds of the
ad valorem taxes levied in a redevelopment area are distributed in
accordance with paragraph (a) of subsection 1 of NRS 279.676 .
(Added to NRS by 2005, 1740 )
“Taxing entity” means the
State and any political subdivision or other legal entity in this State
which has the right to receive money from ad valorem taxes.
(Added to NRS by 2005, 1740 )
1. Except as otherwise provided in or required to carry out the
provisions of subsection 3 and NRS 361.4725 to 361.4728 , inclusive, the owner of any parcel or other
taxable unit of property, including property entered on the central
assessment roll, for which an assessed valuation was separately
established for the immediately preceding fiscal year is entitled to a
partial abatement of the ad valorem taxes levied in a county on that
property each fiscal year equal to the amount by which the product of the
combined rate of all ad valorem taxes levied in that county on the
property for that fiscal year and the amount of the assessed valuation of
the property which is taxable in that county for that fiscal year,
excluding any increase in the assessed valuation of the property from the
immediately preceding fiscal year as a result of any improvement to or
change in the actual or authorized use of the property, exceeds the sum
obtained by adding:
(a) The amount of all the ad valorem taxes:
(1) Levied in that county on the property for the
immediately preceding fiscal year; or
(2) Which would have been levied in that county on the
property for the immediately preceding fiscal year if not for any
exemptions from taxation that applied to the property for that prior
fiscal year but do not apply to the property for the current fiscal year,
Ê whichever is greater; and
(b) A percentage of the amount determined pursuant to paragraph (a)
which is equal to:
(1) The lesser of:
(I) The average percentage of change in the assessed
valuation of all the taxable property in the county, as determined by the
Department, over the fiscal year in which the levy is made and the 9
immediately preceding fiscal years; or
(II) Eight percent; or
(2) Twice the percentage of increase in the Consumer Price
Index for all Urban Consumers, U.S. City Average (All Items) for the
immediately preceding calendar year,
Ê whichever is greater.
2. Except as otherwise provided in or required to carry out the
provisions of NRS 361.4725 to 361.4728
, inclusive, the owner of any remainder
parcel of real property for which no assessed valuation was separately
established for the immediately preceding fiscal year, is entitled to a
partial abatement of the ad valorem taxes levied in a county on that
property for a fiscal year equal to the amount by which the product of
the combined rate of all ad valorem taxes levied in that county on the
property for that fiscal year and the amount of the assessed valuation of
the property which is taxable in that county for that fiscal year,
excluding any amount of that assessed valuation attributable to any
improvement to or change in the actual or authorized use of the property
that would not have been included in the calculation of the assessed
valuation of the property for the immediately preceding fiscal year if an
assessed valuation had been separately established for that property for
that prior fiscal year, exceeds the sum obtained by adding:
(a) The amount of all the ad valorem taxes:
(1) Which would have been levied in that county on the
property for the immediately preceding fiscal year if an assessed
valuation had been separately established for that property for that
prior fiscal year based upon all the assumptions, costs, values,
calculations and other factors and considerations that would have been
used for the valuation of that property for that prior fiscal year; or
(2) Which would have been levied in that county on the
property for the immediately preceding fiscal year if an assessed
valuation had been separately established for that property for that
prior fiscal year based upon all the assumptions, costs, values,
calculations and other factors and considerations that would have been
used for the valuation of that property for that prior fiscal year, and
if not for any exemptions from taxation that applied to the property for
that prior fiscal year but do not apply to the property for the current
fiscal year,
Ê whichever is greater; and
(b) A percentage of the amount determined pursuant to paragraph (a)
which is equal to:
(1) The lesser of:
(I) The average percentage of change in the assessed
valuation of all the taxable property in the county, as determined by the
Department, over the fiscal year in which the levy is made and the 9
immediately preceding fiscal years; or
(II) Eight percent; or
(2) Twice the percentage of increase in the Consumer Price
Index for all Urban Consumers, U.S. City Average (All Items) for the
immediately preceding calendar year,
Ê whichever is greater.
3. The provisions of subsection 1 do not apply to any property for
which the provisions of subsection 1 of NRS 361.4723 or subsection 1 of NRS 361.4724 provide a greater abatement from taxation.
4. Except as otherwise required to carry out the provisions of NRS
361.473 to 361.4733 , inclusive, and any regulations adopted
pursuant thereto, the amount of any reduction in the ad valorem taxes
levied in a county for a fiscal year as a result of the application of
the provisions of subsections 1 and 2 must be deducted from the amount of
ad valorem taxes each taxing entity would otherwise be entitled to
receive for that fiscal year in the same proportion as the rate of ad
valorem taxes levied in the county on the property by or on behalf of
that taxing entity for that fiscal year bears to the combined rate of all
ad valorem taxes levied in the county on the property by or on behalf of
all taxing entities for that fiscal year.
5. The Nevada Tax Commission shall adopt such regulations as it
deems appropriate to ensure that this section is carried out in a uniform
and equal manner.
6. For the purposes of this section:
(a) “Ad valorem taxes levied in a county” means any ad valorem
taxes levied by the State or any other taxing entity in a county.
(b) “Remainder parcel of real property” means a parcel of real
property which remains after the creation of new parcels of real property
for development from one or more existing parcels of real property, if
the use of that remaining parcel has not changed from the immediately
preceding fiscal year.
(c) “Taxing entity” means the State and any political subdivision
or other legal entity in this State which has the right to receive money
from ad valorem taxes.
(Added to NRS by 2005, 39 ; A 2005, 1750 )
The Legislature hereby finds and declares that
an increase in the tax bill of the owner of a home by more than 3 percent
over the tax bill of that homeowner for the previous year constitutes a
severe economic hardship within the meaning of subsection 10 of Section 1
of Article 10 of the Nevada Constitution. The Legislature therefore
directs a partial abatement of taxes for such homeowners as follows:
1. Except as otherwise provided in or required to carry out the
provisions of subsection 2 and NRS 361.4725 to 361.4728 , inclusive, the owner of a single-family
residence which is the primary residence of the owner is entitled to a
partial abatement of the ad valorem taxes levied in a county on that
property each fiscal year equal to the amount by which the product of the
combined rate of all ad valorem taxes levied in that county on the
property for that fiscal year and the amount of the assessed valuation of
the property which is taxable in that county for that fiscal year,
excluding any increase in the assessed valuation of the property from the
immediately preceding fiscal year as a result of any improvement to or
change in the actual or authorized use of the property, exceeds the sum
obtained by adding:
(a) The amount of all the ad valorem taxes:
(1) Levied in that county on the property for the
immediately preceding fiscal year; or
(2) Which would have been levied in that county on the
property for the immediately preceding fiscal year if not for any
exemptions from taxation that applied to the property for that prior
fiscal year but do not apply to the property for the current fiscal year,
Ê whichever is greater; and
(b) Three percent of the amount determined pursuant to paragraph
(a).
2. The provisions of subsection 1 do not apply to any property for
which:
(a) No assessed valuation was separately established for the
immediately preceding fiscal year; or
(b) The provisions of subsection 1 of NRS 361.4722 provide a greater abatement from taxation.
3. Except as otherwise required to carry out the provisions of NRS
361.473 to 361.4733 , inclusive, and any regulations adopted
pursuant thereto, the amount of any reduction in the ad valorem taxes
levied in a county for a fiscal year as a result of the application of
the provisions of subsection 1 must be deducted from the amount of ad
valorem taxes each taxing entity would otherwise be entitled to receive
for that fiscal year in the same proportion as the rate of ad valorem
taxes levied in the county on the property by or on behalf of that taxing
entity for that fiscal year bears to the combined rate of all ad valorem
taxes levied in the county on the property by or on behalf of all taxing
entities for that fiscal year.
4. The Nevada Tax Commission shall adopt such regulations as it
deems appropriate to carry out this section, including, without
limitation, regulations providing a methodology for applying the partial
abatement provided pursuant to subsection 1 to a parcel of real property
of which only a portion qualifies as a single-family residence which is
the primary residence of the owner and the remainder is used in another
manner.
5. The owner of a single-family residence does not become
ineligible for the partial abatement provided pursuant to subsection 1 as
a result of:
(a) The operation of a home business out of a portion of that
single-family residence; or
(b) The manner in which title is held by the owner if the owner
occupies the residence, including, without limitation, if the owner has
placed the title in a trust for purposes of estate planning.
6. For the purposes of this section:
(a) “Ad valorem taxes levied in a county” means any ad valorem
taxes levied by the State or any other taxing entity in a county.
(b) “Primary residence of the owner” means a residence which:
(1) Is designated by the owner as the primary residence of
the owner in this State, exclusive of any other residence of the owner in
this State; and
(2) Is not rented, leased or otherwise made available for
exclusive occupancy by any person other than the owner of the residence
and members of the family of the owner of the residence.
(c) “Single-family residence” means a parcel or other unit of real
property or unit of personal property which is intended or designed to be
occupied by one family with facilities for living, sleeping, cooking and
eating.
(d) “Taxing entity” means the State and any political subdivision
or other legal entity in this State which has the right to receive money
from ad valorem taxes.
(e) “Unit of personal property” includes, without limitation, any:
(1) Mobile or manufactured home, whether or not the owner
thereof also owns the real property upon which it is located; or
(2) Taxable unit of a condominium, common-interest
community, planned unit development or similar property,
Ê if classified as personal property for the purposes of this chapter.
(f) “Unit of real property” includes, without limitation, any
taxable unit of a condominium, common-interest community, planned unit
development or similar property, if classified as real property for the
purposes of this chapter.
(Added to NRS by 2005, 36 ; A 2005, 1747 )
The Legislature hereby finds and declares
that many Nevadans who cannot afford to own their own homes would be
adversely affected by large unanticipated increases in property taxes, as
those tax increases are passed down to renters in the form of rent
increases and therefore the benefits of a charitable exemption pursuant
to subsection 8 of Section 1 of Article 10 of the Nevada Constitution
should be afforded to those Nevadans through an abatement granted to the
owners of residential rental dwellings who charge rent that does not
exceed affordable housing standards for low-income housing. The
Legislature therefore directs a partial abatement of taxes for such
owners as follows:
1. Except as otherwise provided in or required to carry out the
provisions of subsection 2 and NRS 361.4725 to 361.4728 , inclusive, if the amount of rent collected
from each of the tenants of a residential dwelling does not exceed the
fair market rent for the county in which the dwelling is located, as most
recently published by the United States Department of Housing and Urban
Development, the owner of the dwelling is entitled to a partial abatement
of the ad valorem taxes levied in a county on that property for each
fiscal year equal to the amount by which the product of the combined rate
of all ad valorem taxes levied in that county on the property for that
fiscal year and the amount of the assessed valuation of the property
which is taxable in that county for that fiscal year, excluding any
increase in the assessed valuation of the property from the immediately
preceding fiscal year as a result of any improvement to or change in the
actual or authorized use of the property, exceeds the sum obtained by
adding:
(a) The amount of all the ad valorem taxes:
(1) Levied in that county on the property for the
immediately preceding fiscal year; or
(2) Which would have been levied in that county on the
property for the immediately preceding fiscal year if not for any
exemptions from taxation that applied to the property for that prior
fiscal year but do not apply to the property for the current fiscal year,
Ê whichever is greater; and
(b) Three percent of the amount determined pursuant to paragraph
(a).
2. The provisions of subsection 1 do not apply to:
(a) Any hotels, motels or other forms of transient lodging;
(b) Any property for which no assessed valuation was separately
established for the immediately preceding fiscal year; and
(c) Any property for which the provisions of subsection 1 of NRS
361.4722 provide a greater abatement
from taxation.
3. Except as otherwise required to carry out the provisions of NRS
361.473 to 361.4733 , inclusive, and any regulations adopted
pursuant thereto, the amount of any reduction in the ad valorem taxes
levied in a county for a fiscal year as a result of the application of
the provisions of subsection 1 must be deducted from the amount of ad
valorem taxes each taxing entity would otherwise be entitled to receive
for that fiscal year in the same proportion as the rate of ad valorem
taxes levied in the county on the property by or on behalf of that taxing
entity for that fiscal year bears to the combined rate of all ad valorem
taxes levied in the county on the property by or on behalf of all taxing
entities for that fiscal year.
4. The Nevada Tax Commission shall adopt such regulations as it
deems appropriate to carry out this section.
5. For the purposes of this section:
(a) “Ad valorem taxes levied in a county” means any ad valorem
taxes levied by the State or any other taxing entity in a county.
(b) “Taxing entity” means the State and any political subdivision
or other legal entity in this State which has the right to receive money
from ad valorem taxes.
(Added to NRS by 2005, 38 ; A 2005, 1748 )
1. Notwithstanding the provisions of NRS 361.4722 , 361.4723
and 361.4724 , if the taxable value of
any parcel or other taxable unit of property:
(a) Decreases by 15 percent or more from its taxable value on:
(1) July 1, 2003; or
(2) July 1 of the second year immediately preceding the lien
date for the current year,
Ê whichever is later; and
(b) For any fiscal year beginning on or after July 1, 2005,
increases by 15 percent or more from its taxable value for the
immediately preceding fiscal year,
Ê the amount of any ad valorem taxes levied in a county which, if not for
the provisions of NRS 361.4722 ,
361.4723 and 361.4724 , would otherwise have been collected for the
property for that fiscal year as a result of that increase in taxable
value, excluding any amount attributable to any increase in the taxable
value of the property above the taxable value of the property on the most
recent date determined pursuant to paragraph (a), must be levied on the
property and carried forward each fiscal year, without any penalty or
interest, in such a manner that one-third of that amount may be collected
during that fiscal year and each of the succeeding 2 fiscal years.
2. The amount of any taxes which are carried forward and levied on
any property pursuant to this section must be added to the amount of ad
valorem taxes each taxing entity would otherwise be entitled to receive
for a fiscal year in the same proportion as the rate of ad valorem taxes
levied in the county on the property by or on behalf of that taxing
entity for that fiscal year bears to the combined rate of all ad valorem
taxes levied in the county on the property by or on behalf of all taxing
entities for that fiscal year.
3. The Nevada Tax Commission shall adopt such regulations as it
deems appropriate to ensure that this section is carried out in a uniform
and equal manner.
4. For the purposes of this section:
(a) “Ad valorem taxes levied in a county” means any ad valorem
taxes levied by the State or any other taxing entity in a county.
(b) “Taxing entity” means the State and any political subdivision
or other legal entity in this State which has the right to receive money
from ad valorem taxes.
(Added to NRS by 2005, 41 ; A 2005, 1752 )
1. Except as otherwise provided by specific statute, if any
legislative act which becomes effective after April 6, 2005, imposes a
duty on a taxing entity to levy a new ad valorem tax or to increase the
rate of an existing ad valorem tax, the amount of the new tax or increase
in the rate of the existing tax is exempt from each partial abatement
from taxation provided pursuant to NRS 361.4722 , 361.4723
and 361.4724 .
2. For the purposes of this section, “taxing entity” does not
include the State.
(Added to NRS by 2005, 1753 )
1. A taxing entity may, if otherwise so authorized by law,
increase the rate of an ad valorem tax imposed by or on behalf of that
taxing entity for the payment of any obligations secured by the proceeds
of that tax if:
(a) The taxing entity determines that the additional tax rate is
necessary for the taxing entity to satisfy those obligations; and
(b) The additional tax rate is stated separately on the tax bill of
each taxpayer, with a separate line that identifies the portion of the
tax liability resulting from the additional levy.
2. For the purposes of subsection 1, an additional tax rate shall
be deemed to be necessary to satisfy the obligations secured by the
proceeds of an ad valorem tax if the rate of the ad valorem tax most
recently levied for the payment of those obligations will not produce
sufficient revenue, after considering the effect of the partial
abatements from taxation provided pursuant to NRS 361.4722 , 361.4723
and 361.4724 to satisfy those
obligations during the next fiscal year.
3. Except as otherwise provided in this subsection, any increase
in the rate of an ad valorem tax authorized pursuant to this section must
be included in the calculation of the partial abatements from taxation
provided pursuant to NRS 361.4722 ,
361.4723 and 361.4724 . An increase in the rate of an ad valorem tax
authorized pursuant to this section is exempt from each partial abatement
from taxation provided pursuant to NRS 361.4722 , 361.4723
and 361.4724 if the obligations for
which that increase is imposed are issued:
(a) Before July 1, 2005; or
(b) On or after July 1, 2005, and, before the issuance of the
obligations:
(1) The governing body of the taxing entity issuing the
obligations makes a finding that no increase in the rate of an ad valorem
tax is anticipated to be necessary for the payment of the obligations
during the term thereof; and
(2) The debt management commission of the county in which
the taxing entity is located approves that finding.
4. For the purposes of this section, “taxing entity” does not
include the State.
(Added to NRS by 2005, 42 ; A 2005, 1753 )
1. In addition or as an alternative to increasing the rate of an
ad valorem tax pursuant to NRS 361.4727 , a taxing entity may, if otherwise so
authorized by law and upon the approval of a majority of the registered
voters residing within the boundaries of the taxing entity and voting on
the question, levy or require the levy on its behalf of an ad valorem tax
at a rate that is exempt from each partial abatement from taxation
provided pursuant to NRS 361.4722 ,
361.4723 and 361.4724 .
2. The exemption set forth in subsection 1 from the partial
abatements provided in NRS 361.4722 ,
361.4723 and 361.4724 does not apply to any portion of a rate that
was approved by the voters before April 6, 2005.
3. A question that is placed on the ballot pursuant to subsection
1:
(a) Must clearly indicate that any amount which is approved by the
voters will be outside of the caps on an individual’s liability for ad
valorem taxes; and
(b) May indicate that no additional taxes or tax levy will result
from the approval of the question by the voters only if that approval
will not result in a reduction of the revenue of any other taxing entity.
4. For the purpose of obtaining the exemption set forth in
subsection 1, a question submitted pursuant to NRS 350.020 , 354.59817 , 387.3285
or 387.3287 may be combined into a
single question with a question submitted pursuant to subsection 1. If a
question submitted by or on behalf of a taxing entity pursuant to NRS
350.020 is combined into a single
question with a question submitted pursuant to subsection 1 and the
combined question is approved by a majority of the registered voters
voting on the question, the amount of the tax which the governing body of
that taxing entity determines to be needed from year to year to repay the
principal of and interest on the amount of any general obligations
approved pursuant to that question is, except as otherwise provided in
subsection 2 or unless the question provides otherwise, exempt pursuant
to subsection 1 from each partial abatement from taxation provided
pursuant to NRS 361.4722 , 361.4723
and 361.4724 .
5. For the purposes of this section, “taxing entity” does not
include the State.
(Added to NRS by 2005, 42 ; A 2005, 1754 )
1. On or before August 1 of each fiscal year, the tax receiver of
each county shall determine for each parcel or other taxable unit of
property located in that county, other than any property to which
subsection 2 or NRS 361.4731 applies,
for which the owner thereof is entitled to a partial abatement of taxes
pursuant to NRS 361.4722 , 361.4723
or 361.4724 , and the combined overlapping tax rate
applicable to the property for the current fiscal year exceeds the
combined overlapping tax rate applicable to the property for the
immediately preceding fiscal year, the amount which equals the lesser of:
(a) The amount of the partial abatement of taxes to which the owner
of the property is entitled pursuant to NRS 361.4722 , 361.4723
or 361.4724 for the current fiscal
year; or
(b) The product of the assessed value of the property for the
current fiscal year and the difference between:
(1) The combined overlapping tax rate applicable to the
property for the current fiscal year; and
(2) The combined overlapping tax rate applicable to the
property for the immediately preceding fiscal year.
2. On or before August 1 of each fiscal year, the Department shall
determine for each parcel or other taxable unit of property which is
valued pursuant to NRS 361.320 or
361.323 , other than any property to
which NRS 361.4731 applies, and for
which the owner thereof is entitled to a partial abatement of taxes
pursuant to NRS 361.4722 , 361.4723
or 361.4724 and the combined overlapping tax rate
applicable to the property for the current fiscal year exceeds the
combined overlapping tax rate applicable to the property for the
immediately preceding fiscal year, the amount which equals the lesser of:
(a) The amount of the partial abatement of taxes to which the owner
of the property is entitled pursuant to NRS 361.4722 , 361.4723
or 361.4724 for the current fiscal
year; or
(b) The product of the assessed value of the property for the
current fiscal year and the difference between:
(1) The combined overlapping tax rate applicable to the
property for the current fiscal year; and
(2) The combined overlapping tax rate applicable to the
property for the immediately preceding fiscal year.
3. That portion of the amount of any reduction in the ad valorem
taxes levied on any parcel or other taxable unit of property to which
subsection 1 or 2 applies for a fiscal year as a result of the
application of NRS 361.4722 , 361.4723
and 361.4724 which is determined pursuant to subsection 1
or 2 must be deducted from the amount of ad valorem taxes that each
taxing entity which has increased its rate of ad valorem taxes applicable
to the property from the rate for the immediately preceding fiscal year,
would otherwise be entitled to receive for the current fiscal year in the
same proportion as that increase in its ad valorem tax rate bears to the
total increase in the combined overlapping tax rate applicable to the
property for the current fiscal year.
(Added to NRS by 2005, 1742 )
1. On or before August 1 of each fiscal year, the tax receiver of
each county in which is located a redevelopment area for which there is
any incremental assessed value shall determine for each parcel or other
taxable unit of property in that redevelopment area, other than any
property to which subsection 2 applies, for which the owner thereof is
entitled to a partial abatement of taxes pursuant to NRS 361.4722 , 361.4723
or 361.4724 , and the combined
overlapping tax rate applicable to the property for the current fiscal
year exceeds the combined overlapping tax rate applicable to the property
for the immediately preceding fiscal year:
(a) The amount which equals the lesser of:
(1) The amount of the partial abatement of taxes to which
the owner of that property is entitled pursuant to NRS 361.4722 , 361.4723
or 361.4724 for the current fiscal
year; or
(2) The product of the parcel-proportionate share of the
base value for that property for the current fiscal year and the greater
of:
(I) Zero; or
(II) The rate that results when the rate obtained by
adding the combined overlapping tax rate for that property for the
immediately preceding fiscal year to a percentage of that rate which is
equal to the abatement percentage applicable to the property for the
current fiscal year, is subtracted from the combined overlapping tax rate
for that property for the current fiscal year; and
(b) The amount which equals the difference between:
(1) The amount determined pursuant to paragraph (a); and
(2) The amount of the partial abatement of taxes to which
the owner of that property is entitled pursuant to NRS 361.4722 , 361.4723
or 361.4724 for the current fiscal
year.
2. On or before August 1 of each fiscal year, the Department shall
determine for each parcel or other taxable unit of property which is
valued pursuant to NRS 361.320 or
361.323 and apportioned to a
redevelopment area for which there is any incremental assessed value, and
for which the owner thereof is entitled to a partial abatement of taxes
pursuant to NRS 361.4722 , 361.4723
or 361.4724 , and the combined overlapping tax rate
applicable to the property for the current fiscal year exceeds the
combined overlapping tax rate applicable to the property for the
immediately preceding fiscal year:
(a) The amount which equals the lesser of:
(1) The amount of the partial abatement of taxes to which
the owner of that property is entitled pursuant to NRS 361.4722 , 361.4723
or 361.4724 for the current fiscal
year; or
(2) The product of the parcel-proportionate share of the
base value for that property for the current fiscal year and the greater
of:
(I) Zero; or
(II) The rate that results when the rate obtained by
adding the combined overlapping tax rate for that property for the
immediately preceding fiscal year to a percentage of that rate which is
equal to the abatement percentage applicable to the property for the
current fiscal year, is subtracted from the combined overlapping tax rate
for that property for the current fiscal year; and
(b) The amount which equals the difference between:
(1) The amount determined pursuant to paragraph (a); and
(2) The amount of the partial abatement of taxes to which
the owner of that property is entitled pursuant to NRS 361.4722 , 361.4723
or 361.4724 for the current fiscal
year.
3. That portion of the amount of any reduction in the ad valorem
taxes levied on any parcel or other taxable unit of property to which
subsection 1 or 2 applies for a fiscal year as a result of the
application of NRS 361.4722 , 361.4723
or 361.4724 which is determined pursuant to:
(a) Paragraph (a) of subsection 1 or paragraph (a) of subsection 2
for each such parcel or other taxable unit of property for which the
combined overlapping tax rate for the current fiscal year has increased
from the combined overlapping tax rate for the immediately preceding
fiscal year by a percentage that exceeds the abatement percentage for
that property, must be deducted from the amount of ad valorem taxes that
each redevelopment taxing entity which has increased its rate of ad
valorem taxes applicable to the property from the rate for the
immediately preceding fiscal year, would otherwise be entitled to receive
for the current fiscal year from the ad valorem taxes levied on the
base-year assessed value for that property in the same proportion as that
increase in its ad valorem tax rate bears to the total increase in the
combined overlapping tax rate applicable to the property for the current
fiscal year; and
(b) Paragraph (b) of subsection 1 or paragraph (b) of subsection 2
must be deducted from the amount of ad valorem taxes the redevelopment
agency and each redevelopment taxing entity would otherwise be entitled
to receive pursuant to paragraphs (b), (c) and (d) of subsection 1 of NRS
279.676 for the current fiscal year in
the same proportion as each of those entities would otherwise share in
the total amount distributed pursuant to those paragraphs.
(Added to NRS by 2005, 1740 )
Notwithstanding any other provision of NRS 361.471 to 361.4735 , inclusive, to the contrary, after a parcel
or other taxable unit of real property is annexed to a taxing entity:
1. The amount otherwise required to be determined pursuant to
paragraph (a) of subsection 1 of NRS 361.4722 , paragraph (a) of subsection 2 of NRS
361.4722 , paragraph (a) of subsection
1 of NRS 361.4723 or paragraph (a) of
subsection 1 of NRS 361.4724 with
respect to that property for the first fiscal year in which that taxing
entity is entitled to levy or require the levy on its behalf of any ad
valorem taxes on the property as a result of that annexation of the
property, shall be deemed to be the amount of ad valorem taxes which
would have been levied on the property for the immediately preceding
fiscal year if the annexation had occurred 1 year earlier, based upon the
tax rates that would have applied to the property for the immediately
preceding fiscal year if the annexation had occurred 1 year earlier and
without regard to any exemptions from taxation that applied to the
property for the immediately preceding fiscal year but do not apply to
the property for the current fiscal year; and
2. For the purposes of any other calculations required pursuant to
the provisions of NRS 361.471 to
361.4735 , inclusive, the combined
overlapping tax rate applicable to that property for the fiscal year
immediately preceding the first fiscal year in which that taxing entity
is entitled to levy or require the levy on its behalf of any ad valorem
taxes on the property as a result of that annexation of the property,
shall be deemed to be the combined overlapping tax rate that would have
applied to the property for that year if the annexation had occurred 1
year earlier.
(Added to NRS by 2005, 1743 )
1. The Committee on Local Government Finance may adopt:
(a) Such regulations as it determines to be appropriate for the
administration and interpretation of the provisions of NRS 361.473 , 361.4731
and 361.4732 ; and
(b) Regulations which provide, in a manner that is consistent with
the provisions of NRS 361.473 , 361.4731
and 361.4732 , methodologies for allocating among the
appropriate taxing entities the amount of any reduction in the ad valorem
taxes levied on a parcel or other taxable unit of real property as a
result of the application of NRS 361.4722 , 361.4723
and 361.4724 if the property is
included in or excluded from the boundaries of a redevelopment area, tax
increment area or taxing entity after June 14, 2005.
2. Any regulations adopted by the Committee on Local Government
Finance pursuant to this section must be adopted in the manner prescribed
for state agencies in chapter 233B of NRS.
(Added to NRS by 2005, 1743 )
1. A taxpayer who is aggrieved by a determination of the
applicability of a partial abatement from taxation pursuant to NRS
361.4722 , 361.4723 or 361.4724 may, if the property which is the subject of
that determination:
(a) Is not valued pursuant to NRS 361.320 or 361.323 ,
submit a written petition for the review of that determination to the tax
receiver of the county in which the property is located. The tax receiver
shall, after consulting with the county assessor of that county regarding
the determination and within 30 days after receiving the petition, render
a decision on the petition and notify the taxpayer of that decision.
(b) Is valued pursuant to NRS 361.320 or 361.323 ,
submit a written petition for the review of that determination to the
Department. The Department shall, within 30 days after receiving the
petition, render a decision on the petition and notify the taxpayer of
that decision.
2. A taxpayer who is aggrieved by a decision rendered by a tax
receiver or the Department pursuant to subsection 1 may, within 30 days
after receiving notice of that decision, appeal the decision to the
Nevada Tax Commission.
3. A taxpayer who is aggrieved by a determination of the Nevada
Tax Commission rendered on an appeal made pursuant to subsection 2 is
entitled to a judicial review of that determination.
(Added to NRS by 2005, 1744 )
Any
person who falsely claims to be entitled to a partial abatement from
taxation pursuant to NRS 361.4723 or
361.4724 with the intent to evade the
payment of the amount of ad valorem taxes required by law shall pay a
penalty of three times the amount of the tax deficiency, in addition to
the amount of the tax due and any other penalty provided by law.
(Added to NRS by 2005, 1745 )
COLLECTION OF TAXES
General Provisions
The several
county treasurers of this state shall be ex officio tax receivers under
the provisions of this chapter for their several counties, and they shall
receive all taxes assessed upon the real property tax roll.
[27:344:1953]
1. Upon receiving the assessment roll from the county auditor, the
ex officio tax receiver shall proceed to receive taxes.
2. He shall give notice at least quarterly by publication in some
newspaper published in his county, and if none is so published then by
posting notices in three public and conspicuous places in the county,
specifying:
(a) The dates when taxes are due; and
(b) The penalties for delinquency.
3. He shall mail to each property owner, or to the holder of the
mortgage on that property, an individual tax bill which includes:
(a) All of the information supplied to him by the county auditor.
(b) A statement explaining how to obtain the information set forth
in the notices published by the ex officio tax receiver pursuant to NRS
361.4545 .
Ê If the holder of a mortgage receives such a bill on behalf of a
property owner, he shall forward the bill or a copy thereof to the owner
in the next notice of billing sent to the owner for the mortgage. Failure
to receive an individual tax bill does not excuse the taxpayer from the
timely payment of his taxes.
4. If, in lieu of an individual tax bill, an ex officio tax
receiver mails an individual tax notice to a property owner, the notice
must include the information required for the individual tax bill
pursuant to subsection 3.
5. In addition to complying with subsections 3 and 4, an ex
officio tax receiver shall:
(a) Provide without charge a copy of an individual tax bill or
individual tax notice to the property owner upon request.
(b) Post the information included in an individual tax bill or
individual tax notice on a website or other Internet site, if any, that
is operated or administered by or on behalf of the county or the ex
officio tax receiver.
[28:344:1953]—(NRS A 1959, 114; 1983, 878; 1993, 2256; 2005, 1509
)
The ad valorem tax
on property levied by the Legislature shall be collected, in one sum or
in installments as provided by this chapter, during each fiscal year upon:
1. Property assessed during that fiscal year which is not placed
upon the secured roll.
2. Property assessed during the preceding fiscal year which was
placed upon the secured roll.
(Added to NRS by 1969, 558; A 1979, 1235)
1. Except as otherwise provided in subsection 6 and NRS 361.736
to 361.7398 , inclusive, taxes assessed upon the real
property tax roll and upon mobile or manufactured homes are due on the
third Monday of August.
2. Taxes assessed upon the real property tax roll may be paid in
four approximately equal installments if the taxes assessed on the parcel
exceed $100.
3. Except as otherwise provided in this section, taxes assessed
upon a mobile or manufactured home may be paid in four installments if
the taxes assessed exceed $100.
4. If a taxpayer owns at least 25 mobile or manufactured homes in
a county that are leased for commercial purposes, and those mobile or
manufactured homes have not been converted to real property pursuant to
NRS 361.244 , taxes assessed upon those
homes may be paid in four installments if, not later than July 31, the
taxpayer returns to the county assessor the written statement of personal
property required pursuant to NRS 361.265 .
5. Except as otherwise provided in this section and NRS 361.505
, taxes assessed upon personal property
may be paid in four approximately equal installments if:
(a) The total personal property taxes assessed exceed $10,000;
(b) Not later than July 31, the taxpayer returns to the county
assessor the written statement of personal property required pursuant to
NRS 361.265 ;
(c) The taxpayer files with the county assessor, or county
treasurer if the county treasurer has been designated to collect taxes, a
written request to be billed in quarterly installments and includes with
the request a copy of the written statement of personal property required
pursuant to NRS 361.265 ; and
(d) The personal property assessed is the property of a business
and the business has paid its personal property taxes without accruing
penalties for the immediately preceding 2 fiscal years in any county in
the State.
6. If a person elects to pay in installments, the first
installment is due on the third Monday of August, the second installment
on the first Monday of October, the third installment on the first Monday
of January, and the fourth installment on the first Monday of March.
7. If any person charged with taxes which are a lien on real
property fails to pay:
(a) Any one installment of the taxes on or within 10 days following
the day the taxes become due, there must be added thereto a penalty of 4
percent.
(b) Any two installments of the taxes, together with accumulated
penalties, on or within 10 days following the day the later installment
of taxes becomes due, there must be added thereto a penalty of 5 percent
of the two installments due.
(c) Any three installments of the taxes, together with accumulated
penalties, on or within 10 days following the day the latest installment
of taxes becomes due, there must be added thereto a penalty of 6 percent
of the three installments due.
(d) The full amount of the taxes, together with accumulated
penalties, on or within 10 days following the first Monday of March,
there must be added thereto a penalty of 7 percent of the full amount of
the taxes.
8. Any person charged with taxes which are a lien on a mobile or
manufactured home who fails to pay the taxes within 10 days after an
installment payment is due is subject to the following provisions:
(a) A penalty of 10 percent of the taxes due; and
(b) The county assessor may proceed under NRS 361.535 .
9. If any property tax postponed pursuant to NRS 361.736 to 361.7398 , inclusive, becomes due and payable and the
person charged with that tax fails to make the required payment within 10
days after it becomes due, there must be added thereto a penalty of 7
percent of the amount of the tax that is due. If the required payment is
not paid within 30 days after it becomes due, there must be added thereto
all penalties and interest that would have accrued had the property tax
not been postponed pursuant to NRS 361.736 to 361.7398 , inclusive.
10. The ex officio tax receiver of a county shall notify each
person in the county who is subject to a penalty pursuant to this section
of the provisions of NRS 360.419 and
361.4835 .
(Added to NRS by 1959, 114; A 1975, 915; 1977, 1377; 1979, 539,
1377, 1378; 1981, 802; 1987, 1660; 1989, 170, 594, 601, 1821; 1991, 1428;
1995, 1881; 1997, 1578; 1999, 198 ; 2001, 7 , 1554 ; 2003, 1624 , 2768 )
1. If the county treasurer or the county assessor finds that a
person’s failure to make a timely return or payment of tax that is
assessed by the county treasurer or county assessor and that is imposed
pursuant to chapter 361 of NRS, except NRS
361.320 , is the result of circumstances
beyond his control and occurred despite the exercise of ordinary care and
without intent, the county treasurer or the county assessor may relieve
him of all or part of any interest or penalty, or both.
2. A person seeking this relief must file a statement setting
forth the facts upon which he bases his claim with the county treasurer
or the county assessor.
3. The county treasurer or the county assessor shall disclose,
upon the request of any person:
(a) The name of the person; and
(b) The amount of the relief.
4. If the relief sought by the taxpayer is denied, he may appeal
from the denial to the Nevada Tax Commission.
5. The county treasurer or the county assessor may defer the
decision to the Department.
(Added to NRS by 1997, 1568; A 2003, 2769 )
1. As used in this section, “acquired” means acquired:
(a) Pursuant to a purchase order or other sales agreement or by
condemnation proceedings pursuant to chapter 37 of NRS, if the property acquired is personal
property.
(b) By purchase and deed or by condemnation proceedings pursuant to
chapter 37 of NRS, if the property acquired
is real property.
2. Taxes levied on real or personal property which is acquired by
the Federal Government or the State or any of its political subdivisions
must be abated ratably for the portion of the fiscal year in which the
property is owned by the Federal Government or the State or its political
subdivision.
3. For the purposes of abatement, the Federal Government or the
State or its political subdivision shall be deemed to own:
(a) Personal property acquired by purchase commencing on the date
of sale indicated on the purchase order or other sales agreement.
(b) Personal property acquired by condemnation from the date of
judgment pursuant to NRS 37.160 .
(c) Real property acquired by purchase commencing with the date the
deed is recorded.
(d) Real property acquired by condemnation from the date of
judgment pursuant to NRS 37.160 or the
date of occupancy of the property pursuant to NRS 37.100 , whichever occurs earlier.
(Added to NRS by 1963, 643; A 1967, 930; 1977, 239; 1989, 1821;
1991, 2098; 2003, 2770 )
1. Whenever any tax is paid to the ex officio tax receiver, he
shall appropriately record such payment and the date thereof on the tax
roll contiguously with the name of the person or the description of the
property liable for such taxes, and shall give a receipt for such payment
if requested by the taxpayer.
2. If the assessment roll is maintained on magnetic storage files
in a computer system, the requirement of subsection 1 is met if the
system is capable of producing, as printed output, the assessment roll
with the dates of payments shown opposite the name of the person or the
description of the property liable for such taxes.
3. If the amount of an overpayment of taxes for personal property
is less than the average cost of collecting property taxes in this state
as determined by the Nevada Tax Commission, the ex officio tax receiver
shall pay the amount of the overpayment into the county treasury, for the
benefit of the general fund of the county, unless the taxpayer who made
the overpayment requests a refund. All interest paid on money deposited
in the account pursuant to this subsection is the property of the county.
All requests for refunds under this section must be made within 6 months
after the original payment.
4. A deficiency in the amount of a payment of taxes for personal
property, other than a payment for a penalty, must be exempted from
collection if the amount of the deficiency is less than the average cost
of collecting property taxes in this state as determined by the Nevada
Tax Commission.
[29:344:1953]—(NRS A 1969, 233; 1975, 395; 2001, 1555 )
Property on Unsecured Roll
1. As used in NRS 361.505 to
361.5607 , inclusive, “migratory
property” means any movable personal property which the county assessor
expects will not remain in the county for a full fiscal year.
2. Each county assessor, when he assesses the migratory property
of any person liable to taxation, shall place it on the unsecured tax
roll.
3. The county assessor shall prorate the tax on migratory property
brought into or entering the State or county for the first time during
the fiscal year by reducing the tax one-twelfth for each full month which
has elapsed since the beginning of the fiscal year. Where such property
is owned by a person who does own real estate in the county of sufficient
value in the county assessor’s judgment to pay the taxes on both his real
and personal property, the tax on the personal property for the fiscal
year in which the property was moved into the State or county, prorated,
may be collected all at once or by installments as permitted by NRS
361.483 for property assessed upon the
real property tax roll. The tax on personal property first assessed in
May or June may be added to the tax on that property for the ensuing
fiscal year and collected concurrently with it.
4. The person who pays such taxes is not thereby deprived of his
right to have the assessment equalized, and if, upon equalization, the
value is reduced, the taxes paid must be refunded to that person from the
county treasury, upon the order of the county board of equalization or
State Board of Equalization in proportion to the reduction of the value
made.
[Part 3:81:1897; A 1915, 154; 1929, 327; NCL § 6636] +
[59:344:1953]—(NRS A 1957, 576; 1959, 115; 1963, 1273; 1965, 532, 1249;
1977, 1378; 1981, 802; 1983, 1197, 1615)
1. Except as otherwise provided in subsection 2, before June 1 of
each year, the tax receiver of each county shall prepare suitable blank
receipts that are sequentially numbered to be issued upon the payment, in
cash, of taxes on movable personal property.
2. The provisions of this section do not apply in a county which
provides receipts for such payments in cash which are produced by a
computer.
[64:344:1953]—(NRS A 1967, 700; 1985, 895; 2005, 2660 )
Repealed. (See chapter 496, Statutes of Nevada 2005, at page 2680 .)
If a tax receiver gives any receipt on the payment to him of
any tax on movable personal property other than that provided for in NRS
361.510 , he is guilty of a category D
felony and shall be punished as provided in NRS 193.130 , and shall be removed from office.
[66:344:1953]—(NRS A 1967, 559; 1995, 1270; 2005, 2660 )
[Effective through June 30, 2007.]
1. Except as otherwise provided in this section, on all money
collected from personal property tax by the several county assessors and
county treasurers, there must be reserved and paid into the county
treasury, for the benefit of the general fund of their respective
counties, by the county assessor or county treasurer, a percentage
commission of 8 percent on the gross amount of collections from personal
property tax.
2. One-quarter of the commission reserved pursuant to subsection 1
must be accounted for separately in the account for the acquisition and
improvement of technology in the office of the county assessor created
pursuant to NRS 250.085 .
[Part 1:57:1885; BH § 2386; C § 1241; RL § 1581; NCL § 2062]—(NRS A
2005, 2660 )
[Effective July 1, 2007.] On all money collected
from personal property tax by the several county assessors and county
treasurers, there must be reserved and paid into the county treasury, for
the benefit of the general fund of their respective counties, by the
county assessor or county treasurer, a percentage commission of 6 percent
on the gross amount of collections from personal property tax.
[Part 1:57:1885; BH § 2386; C § 1241; RL § 1581; NCL § 2062]—(NRS A
2005, 2660 , effective July 1, 2007)
1. If the person, company or corporation so assessed neglects or
refuses to pay the taxes within 30 days after demand, the taxes become
delinquent. If the person, company or corporation so assessed neglects or
refuses to pay the taxes within 10 days after the taxes become
delinquent, a penalty of 10 percent must be added. If the tax and penalty
are not paid on demand, the county assessor or his deputy may seize, seal
or lock enough of the personal property of the person, company or
corporation so neglecting or refusing to pay to satisfy the taxes and
costs. The county assessor may use alternative methods of collection,
including, without limitation, the assistance of the district attorney.
2. The county assessor shall:
(a) Post a notice of the seizure, with a description of the
property, in a public area of the county courthouse or the county office
building in which the assessor’s office is located, and within the
immediate vicinity of the property being seized; and
(b) At the expiration of 5 days, proceed to sell at public auction,
at the time and place mentioned in the notice, to the highest bidder, for
lawful money of the United States, a sufficient quantity of the property
to pay the taxes and expenses incurred. For this service, the county
assessor must be allowed from the delinquent person a fee of $3. The
county assessor is not required to sell the property if the highest bid
received is less than the lowest acceptable bid indicated in the notice.
3. If the personal property seized by the county assessor or his
deputy consists of a mobile or manufactured home, an aircraft, or the
personal property of a business, the county assessor shall publish a
notice of the seizure once during each of 2 successive weeks in a
newspaper of general circulation in the county. If the legal owner of the
property is someone other than the registered owner and the name and
address of the legal owner can be ascertained from public records, the
county assessor shall, before publication, send a notice of the seizure
by registered or certified mail to the legal owner. The cost of the
publication and notice must be charged to the delinquent taxpayer. The
notice must state:
(a) The name of the owner, if known.
(b) The description of the property seized, including the location,
the make, model and dimensions and the serial number, body number or
other identifying number.
(c) The fact that the property has been seized and the reason for
seizure.
(d) The lowest acceptable bid for the sale of the property, which
is the total amount of the taxes due on the property and the penalties
and costs as provided by law.
(e) The time and place at which the property is to be sold.
Ê After the expiration of 5 days from the date of the second publication
of the notice, the property must be sold at public auction in the manner
provided in subsection 2 for the sale of other personal property by the
county assessor.
4. Upon payment of the purchase money, the county assessor shall
deliver to the purchaser of the property sold, with a certificate of the
sale, a statement of the amount of taxes or assessment and the expenses
thereon for which the property was sold, whereupon the title of the
property so sold vests absolutely in the purchaser.
5. After a mobile or manufactured home, an aircraft, or the
personal property of a business is sold and the county assessor has paid
all the taxes and costs on the property, the county assessor shall
deposit into the general fund of the county the first $300 of the excess
proceeds from the sale. The county assessor shall deposit any remaining
amount of the excess proceeds from the sale into an interest-bearing
account maintained for the purpose of holding excess proceeds separate
from other money of the county. If no claim is made for the money within
6 months after the sale of the property for which the claim is made, the
county assessor shall pay the money into the general fund of the county.
All interest paid on money deposited in the account pursuant to this
subsection is the property of the county.
6. If the former owner of a mobile or manufactured home, aircraft,
or personal property of a business that was sold pursuant to this section
makes a claim in writing for the balance of the proceeds of the sale
within 6 months after the completion of the sale, the county assessor
shall pay the balance of the proceeds of the sale or the proper portion
of the balance over to the former owner if the county assessor is
satisfied that the former owner is entitled to it.
[Part 60:344:1953; A 1954, 29]—(NRS A 1960, 343; 1969, 95; 1981,
803; 1985, 1986; 1991, 474; 1997, 1579; 2001, 1555 , 2599 ; 2003, 180 , 2770 ; 2005, 2660 )
On or before the 5th day of each month, the county
assessor shall:
1. Return to the county auditor a list, under oath, of all
collections made under the provisions of NRS 361.505 and 361.535 ,
and shall, at the same time, return all the original schedules of
assessment of such property made the previous month. After comparing the
schedules with the sworn list of collections, the county auditor shall
file them in his office, and shall enter upon the assessment roll of his
county for that year, when it comes into his hands, and mark the word
“Paid” opposite the name of each person whose taxes are so paid.
2. Except as otherwise provided in NRS 361.535 , pay over to the county treasurer all money
collected under the provisions of NRS 361.505 and 361.535 ,
taking duplicate receipts from the county treasurer for the amount so
paid. The county assessor shall file one of the receipts with the county
auditor.
[62:344:1953; A 1954, 29]—(NRS A 1983, 846; 2001, 1557 )
1. Should the county assessor neglect or refuse to make the
monthly statements of his collections of movable personal property tax as
required by law, or neglect or refuse to file the original schedules of
his assessments of such property, he shall be guilty of a misdemeanor,
and shall be removed from office.
2. In case of such neglect and refusal, the county auditor shall
inform the district attorney immediately of such facts, and the district
attorney shall commence proceedings against the county assessor under
this section.
[63:344:1953]—(NRS A 1967, 560)
1. The county auditor shall be liable on his official bond for
double the amount of the loss that the State and county may sustain
through the defalcation of the county assessor, or otherwise, in cases
where he has not notified the district attorney of the neglect or refusal
of the county assessor to make his monthly statement, under oath, of
collection of the tax on movable personal property as required by law.
2. The State Controller shall have direction and control of all
suits brought against the county auditor under this section. A copy of
the statement of amount lost by the State and county, made out and
certified by the State Controller, shall be sufficient evidence to
support an action in any court of competent jurisdiction for the amount
of such loss without proof of the signature or official character of the
State Controller, subject, however, to the right of the defendant to
plead and give in evidence, as in other actions, all such matters as
shall be legal and proper for his defense or discharge.
3. One-half of all moneys recovered under such suit against the
county auditor shall go into the General Fund of the State and one-half
shall go into the general fund of the county.
[67:344:1953]—(NRS A 1969, 148)
1. In addition to any other remedies provided by law for the
collection of delinquent taxes, the district attorney of the proper
county may bring a civil action in a court of competent jurisdiction
therein for the recovery of the personal property tax.
2. In cases where personal property taxes, assessed to the same
owner of migratory property and upon such property, it being used and
operated in more than one county of this state, are due and unpaid
therein for the then current fiscal year or for not exceeding 4 years
prior thereto, the district attorneys of each of such counties or the
Attorney General may consolidate all civil actions brought against the
owner for the recovery of all or any portion of the delinquent taxes in
one civil action brought in a court of competent jurisdiction in Carson
City, State of Nevada. Any judgment recovered, when satisfied, must be
paid to each county involved and to the State, as their several interests
may appear.
3. Where a nonresident of the State, owner of migratory property,
is defendant in any such action and judgment is recovered against such
owner, such judgment becomes a lien on any property of such owner then or
thereafter found within the State.
4. Any court in which the civil action provided in this section is
brought has jurisdiction to try and determine such action, whether or not
property of the defendant can be found within the State at the time of
the commencement of the action or thereafter.
[61:344:1953]—(NRS A 1969, 287; 1983, 846)
The board of county commissioners of
any county may by ordinance designate the county treasurer to collect
taxes on personal property in the county otherwise collectible by the
county assessor, and the county treasurer by virtue of that ordinance has
the same rights, powers, duties and liabilities as a county assessor
under this chapter for the collection of those taxes on personal property.
(Added to NRS by 1981, 578)
1. The tax receiver may petition the board of county commissioners
to designate as uncollectible those taxes on personal property:
(a) Which have been delinquent for 3 years or more;
(b) Whose amount, including penalties and costs, is $25 or less; and
(c) For whose collection all appropriate procedures have been
followed and have proved unsuccessful.
Ê The board may grant or deny the petition with respect to any or all of
those taxes.
2. No future liability attaches to the county assessor or the
county treasurer for any taxes designated as uncollectible by the board
of county commissioners under this section.
(Added to NRS by 1983, 845; A 2005, 2662 )
Mobile and Manufactured Homes; Recreational Vehicles
1. A dwelling unit identified as “chassis-mount camper,” “mini
motor home,” “motor home,” “recreational park trailer,” “travel trailer,”
“utility trailer” and “van conversion,” in chapter 482 of NRS and any other vehicle required to be
registered with the Department of Motor Vehicles are subject to the
personal property tax unless registered and taxed pursuant to chapter 371
of NRS. Such unregistered units and vehicles
must be taxed in the manner provided in NRS 361.561 to 361.5644 , inclusive.
2. As used in this section, “dwelling unit” means a vehicle that
is primarily used as living quarters, but has not been converted to real
property pursuant to NRS 361.244 , and
is located in a manufactured home park, as defined in NRS 118B.017 , or on other land within the county, but not
in a recreational vehicle park, as defined in NRS 108.2678 , that is licensed for parking vehicles for a
duration of less than 9 months per year.
(Part added to NRS by 1965, 530; part added 1969, 1164; A 1973,
231; 1975, 1086; 1977, 1000; 1985, 1987; 1989, 171; 2001, 1727 , 2600 ; 2003, 2772 )
1. Each purchaser or repossessor of a mobile or manufactured home
and each person who brings a mobile or manufactured home into the State
shall report that mobile or manufactured home to the county assessor
within 30 days after the date of its purchase, repossession or entry into
the State.
2. If the county assessor determines that the mobile or
manufactured home is:
(a) Migratory property, he shall assess it pursuant to NRS 361.505
.
(b) Nonmigratory property, he shall assess it pursuant to NRS
361.260 .
(Added to NRS by 1965, 530; A 1969, 1165; 1971, 176; 1973, 232;
1975, 332, 1087; 1977, 1001, 1378; 1981, 804; 1983, 499; 1989, 171; 1991,
2098; 1997, 1579)
A person who owns at least 25 mobile or
manufactured homes that are leased within a county for commercial
purposes and have not been converted to real property pursuant to NRS
361.244 shall file:
1. A written statement required by NRS 361.265 that includes an inventory of such homes; and
2. With the county assessor of the county in which the homes are
situated a report of any new or used mobile or manufactured homes brought
into the county as required by NRS 361.562 .
(Added to NRS by 2003, 2749 )
If any person:
1. Who has purchased a mobile or manufactured home on which he is
required to pay a personal property tax under the provisions of NRS
361.562 , establishes to the
satisfaction of the county assessor that he has paid the personal
property tax for the current fiscal year on another mobile or
manufactured home which he has sold or exchanged, the county assessor
shall allow as a credit 1/12 of the tax previously paid multiplied by the
number of full months remaining in the current fiscal year after the sale
or exchange of the mobile or manufactured home on which the tax was paid.
2. Has paid a personal property tax on a mobile or manufactured
home to the state of his previous residence, the county assessor shall
allow a 1/12 reduction in the tax for the current fiscal year for each
calendar month that the person has paid such a tax in the other state.
(Added to NRS by 1965, 531; A 1969, 1165; 1973, 232; 1975, 332;
1981, 73; 1989, 172; 1991, 2099; 1997, 1580)
Upon
compliance by the purchaser or repossessor of a mobile or manufactured
home with the provisions of NRS 361.562
or upon payment of the tax the county assessor may issue a sticker which
must be of a design and affixed in such manner as is prescribed by the
Department.
(Added to NRS by 1965, 531; A 1966, 23; 1969, 1165; 1971, 199;
1973, 232, 374; 1975, 333, 1087, 1671; 1977, 1378; 1983, 499; 1985, 895;
1989, 172; 1991, 2099; 1993, 97; 1997, 1580)
1. If the purchaser, repossessor or other owner of a mobile or
manufactured home fails to comply with the provisions of subsection 1 of
NRS 361.562 within the required time,
the county assessor shall collect a penalty, which must be added to the
tax and collected therewith in the amount of 10 percent of the tax due.
2. If any person required to pay a personal property tax under the
provisions of NRS 361.562 neglects or
refuses to pay the tax on demand of the county assessor, the county
assessor or his deputy shall seize the mobile or manufactured home upon
which the taxes are due and proceed in accordance with the provisions of
NRS 361.535 .
3. The tax is due and the tax and any penalty must be computed for
each fiscal year from the date of purchase within or importation into
this state.
(Added to NRS by 1965, 531; A 1966, 24; 1969, 1166; 1973, 233;
1975, 1088; 1977, 1002; 1983; 500; 1989, 173; 1991, 2099; 1993, 97; 1997,
1580; 1999, 2774 )
Delinquencies, Trustee’s Certificates, Redemption and Sale
1. Within 30 days after the first Monday in March of each year,
with respect to each property on which the tax is delinquent, the tax
receiver of the county shall mail notice of the delinquency by
first-class mail to:
(a) The owner or owners of the property;
(b) The person or persons listed as the taxpayer or taxpayers on
the tax rolls, at their last known addresses, if the names and addresses
are known; and
(c) Each holder of a recorded security interest if the holder has
made a request in writing to the tax receiver for the notice, which
identifies the secured property by the parcel number assigned to it in
accordance with the provisions of NRS 361.189 .
2. The notice of delinquency must state:
(a) The name of the owner of the property, if known.
(b) The description of the property on which the taxes are a lien.
(c) The amount of the taxes due on the property and the penalties
and costs as provided by law.
(d) That if the amount is not paid by the taxpayer or his successor
in interest:
(1) The tax receiver will, at 5 p.m. on the first Monday in
June of the current year, issue to the county treasurer, as trustee for
the State and county, a certificate authorizing him to hold the property,
subject to redemption within 2 years after the date of the issuance of
the certificate, by payment of the taxes and accruing taxes, penalties
and costs, together with interest on the taxes at the rate of 10 percent
per annum from the date due until paid as provided by law, except as
otherwise provided in NRS 360.232 and
360.320 , and that redemption may be
made in accordance with the provisions of chapter 21 of NRS in regard to real property sold under
execution.
(2) A tax lien may be sold against the parcel pursuant to
the provisions of NRS 361.731 to
361.733 , inclusive.
3. Within 30 days after mailing the original notice of
delinquency, the tax receiver shall issue his personal affidavit to the
board of county commissioners affirming that due notice has been mailed
with respect to each parcel. The affidavit must recite the number of
letters mailed, the number of letters returned and the number of letters
finally determined to be undeliverable. Until the period of redemption
has expired, the tax receiver shall maintain detailed records which
contain such information as the Department may prescribe in support of
his affidavit.
4. A second copy of the notice of delinquency must be sent by
certified mail, not less than 60 days before the expiration of the period
of redemption as stated in the notice.
5. The cost of each mailing must be charged to the delinquent
taxpayer.
(Added to NRS by 1995, 829; A 1999, 2489 ; 2005, 512 )
1. Except as otherwise provided in subsection 3, if the tax
remains delinquent 30 days after the first Monday in April of each year,
the tax receiver of the county shall cause notice of the delinquency to
be published at least once in the newspaper which publishes the list of
taxpayers pursuant to NRS 361.300 . If
there is no newspaper in the county, the notice must be posted in at
least five conspicuous places within the county.
2. The cost of publication in each case must be charged to the
delinquent taxpayer, and is not a charge against the State or county. The
publication must be made at not more than legal rates.
3. If the delinquent property consists of unimproved real estate
assessed at a sum not exceeding $25, the notice must be given by posting
a copy of the notice in three conspicuous places within the county
without publishing the notice in a newspaper.
4. The notice must contain the information required for a notice
mailed pursuant to NRS 361.5648 .
[34:344:1953]—(NRS A 1957, 354; 1969, 1012, 1235; 1971, 215, 1090;
1975, 1672; 1979, 1066; 1983, 94, 1616; 1995, 830)
1. Pursuant to the notice given as provided in NRS 361.5648 and 361.565
and at the time stated in the notice, the tax receiver shall make out a
certificate that describes each property on which delinquent taxes have
not been paid. The certificate authorizes the county treasurer, as
trustee for the State and county, to hold each property described in the
certificate for the period of 2 years after the first Monday in June of
the year the certificate is dated, unless sooner redeemed.
2. The certificate must specify:
(a) The amount of delinquency on each property, including the
amount and year of assessment;
(b) The taxes, and the penalties and costs added thereto, on each
property, and that, except as otherwise provided in NRS 360.232 and 360.320 ,
interest on the taxes will be added at the rate of 10 percent per annum
from the date due until paid; and
(c) The name of the owner or taxpayer of each property, if known.
3. The certificate must state:
(a) And it is hereby provided:
(1) That each property described in the certificate may be
redeemed within 2 years after the date of the certificate; and
(2) That the title to each property not redeemed vests in
the county for the benefit of the State and county.
(b) That a tax lien may be sold against the parcel pursuant to the
provisions of NRS 361.731 to 361.733
, inclusive.
4. Until the expiration of the period of redemption, each property
held pursuant to the certificate must be assessed annually to the county
treasurer as trustee, and before the owner or his successor redeems the
property, he shall also pay the county treasurer holding the certificate
any additional taxes assessed and accrued against the property after the
date of the certificate, together with interest on the taxes at the rate
of 10 percent per annum from the date due until paid, unless otherwise
provided in NRS 360.232 and 360.320
.
5. A county treasurer shall take a certificate issued to him
pursuant to this section. The county treasurer may cause the certificate
to be recorded in the office of the county recorder against each property
described in the certificate to provide constructive notice of the amount
of delinquent taxes on each property respectively. The certificate
reflects the amount of delinquent taxes due on the properties described
in the certificate on the date on which the certificate was recorded, and
the certificate need not be amended subsequently to indicate the
repayment of any of those delinquent taxes. The recording of the
certificate does not affect the statutory lien for taxes provided in NRS
361.450 .
[35:344:1953] + [Part 50:344:1953]—(NRS A 1979, 1067; 1995, 831;
1999, 199 , 2489 , 2503 ; 2005, 513 )
1. During the time a county treasurer holds a certificate for any
property under the provisions of this chapter and until the expiration of
the period of redemption specified in the certificate with respect to the
property, the property must be assessed annually to the county treasurer,
and his successors in office, in the same manner as the taxable property
of private persons is assessed, except that the assessment must express
that it is made against the county treasurer as a trustee. No proceedings
may be taken to enforce the collection of the taxes against the trustee.
2. If the property is sold or rented for sufficient money to pay
the taxes and costs legally chargeable against the property, the trustee
shall pay the taxes and costs in full.
[52:344:1953]—(NRS A 1999, 199 )
The necessary costs to the county to abate a
nuisance on property held in trust by the county treasurer for delinquent
taxes are legally chargeable against the property.
(Added to NRS by 1977, 453)
1. No later than July 31 of each year following the redemption
period as set forth in NRS 361.570 , the
ex officio tax receiver shall attend at the office of the county auditor
with the assessment roll and shall render for the period ending on June
30 of that year an account under oath to the county auditor as to the
amount of the taxes paid on the roll, the amount of taxes stricken by the
board of county commissioners and the amount of taxes delinquent on the
roll.
2. The county auditor shall audit the account and make a final
settlement with the ex officio tax receiver of all taxes charged against
him on account of the assessment roll.
[36:344:1953]—(NRS A 1995, 831; 2001, 602 )
1. When the time allowed by law for the redemption of a property
described in a certificate has expired, and no redemption has been made,
the tax receiver who issued the certificate, or his successor in office,
shall execute and deliver to the county treasurer a deed of the property
in trust for the use and benefit of the State and county and any officers
having fees due them.
2. The county treasurer and his successors in office, upon
obtaining a deed of any property in trust under the provisions of this
chapter, shall hold that property in trust until it is sold or otherwise
disposed of pursuant to the provisions of this chapter.
3. Notwithstanding the provisions of NRS 361.595 or 361.603 ,
at any time during the 90-day period specified in NRS 361.603 , or before the public notice of sale by a
county treasurer, pursuant to NRS 361.595 , of any property held in trust by him by
virtue of any deed made pursuant to the provisions of this chapter, any
person specified in subsection 4 is entitled to have the property
reconveyed upon payment to the county treasurer of an amount equal to the
taxes accrued, together with any costs, penalties and interest legally
chargeable against the property. A reconveyance may not be made after
expiration of the 90-day period specified in NRS 361.603 or after commencement of posting or
publication of public notice pursuant to NRS 361.595 .
4. Property may be reconveyed pursuant to subsection 3 to one or
more of the persons specified in the following categories, or to one or
more persons within a particular category, as their interests may appear
of record:
(a) The owner.
(b) The beneficiary under a deed of trust.
(c) The mortgagee under a mortgage.
(d) The person to whom the property was assessed.
(e) The person holding a contract to purchase the property before
its conveyance to the county treasurer.
(f) The successor in interest of any person specified in this
subsection.
5. Any agreement to locate, deliver, recover or assist in the
recovery of any property held in trust by a county treasurer by virtue of
any deed made pursuant to the provisions of this chapter:
(a) Must:
(1) Be in writing.
(2) Be signed by one or more of the persons identified in
subsection 4.
(3) Include a description of the property.
(4) Include the value of the property.
(b) Must not impose a fee that is more than 10 percent of the total
value of the property.
6. The provisions of this section apply to land held in trust by a
county treasurer on or after April 17, 1971.
[Part 50:344:1953]—(NRS A 1957, 637; 1969, 260; 1971, 639; 1973,
1087; 1979, 465; 1999, 200 ; 2005, 1346 )
1. If a property described in a certificate is not redeemed within
the time allowed by law for its redemption, the tax receiver or his
successor in office shall make to the county treasurer as trustee for the
State and county a deed of the property, reciting in the deed
substantially the matters contained in the certificate of sale or, in the
case of a conveyance under NRS 361.604 ,
the order of the board of county commissioners, and that no person has
redeemed the property during the time allowed for its redemption.
2. The deed must be recorded in the office of the county recorder
within 30 days after the date of expiration of the period of redemption.
3. All such deeds are, except as against actual fraud, conclusive
evidence that:
(a) The property was assessed as required by law.
(b) The property was equalized as required by law.
(c) The taxes were levied in accordance with law.
(d) The taxes were not paid.
(e) At a proper time and place a certificate of delinquency was
filed as prescribed by law, and by the proper officer.
(f) The property was not redeemed.
(g) The person who executed the deed was the proper officer.
4. Such deeds are, except as against actual fraud, conclusive
evidence of the regularity of all other proceedings, from the assessment
by the county assessor to the execution of the deed.
5. The deed conveys to the county treasurer as trustee for the
State and county the property described therein, free of all
encumbrances, except any easements of record for public utility purposes,
any lien for taxes or assessments by any irrigation or other district for
irrigation or other district purposes, and any interest and penalties on
the property, except when the land is owned by the United States or this
State, in which case it is prima facie evidence of the right of
possession accrued as of the date of the deed to the purchaser, but
without prejudice to the lien for other taxes or assessments or the claim
of any such district for interest or penalties.
6. No tax assessed upon any property, or sale therefor, may be
held invalid by any court of this State on account of:
(a) Any irregularity in any assessment;
(b) Any assessment or tax roll not having been made or proceeding
had within the time required by law; or
(c) Any other irregularity, informality, omission, mistake or want
of any matter of form or substance in any proceedings which the
Legislature might have dispensed with in the first place if it had seen
fit so to do, and that does not affect the substantial property rights of
persons whose property is taxed.
Ê All such proceedings in assessing and levying taxes, and in the sale
and conveyance therefor, must be presumed by all the courts of this State
to be legal until the contrary is shown affirmatively.
[Part 37:344:1953]—(NRS A 1979, 466; 1981, 565; 1999, 200 ; 2005, 1347 )
1. Any property held in trust by any county treasurer by virtue of
any deed made pursuant to the provisions of this chapter may be sold and
conveyed in the manner prescribed in this section and in NRS 361.603
or conveyed without sale as provided in
NRS 361.604 .
2. If the property is to be sold, the board of county
commissioners may make an order, to be entered on the record of its
proceedings, directing the county treasurer to sell the property
particularly described therein, after giving notice of sale, for a total
amount not less than the amount of the taxes, costs, penalties and
interest legally chargeable against the property as stated in the order.
3. Notice of the sale must be:
(a) Posted in at least three public places in the county, including
one at the courthouse and one on the property, not less than 20 days
before the day of sale or, in lieu of such a posting, by publication of
the notice for 20 days in some newspaper published within the county, if
the board of county commissioners so directs.
(b) Mailed by certified mail, return receipt requested, not less
than 90 days before the sale, to the owner of the parcel as shown on the
tax roll and to any person or governmental entity that appears in the
records of the county to have a lien or other interest in the property.
If the receipt is returned unsigned, the county treasurer must make a
reasonable attempt to locate and notify the owner or other person or
governmental entity before the sale.
4. Upon compliance with such an order the county treasurer shall
make, execute and deliver to any purchaser, upon payment to him, as
trustee, of a consideration not less than that specified in the order, an
absolute deed, discharged of any trust of the property mentioned in the
order.
5. Before delivering any such deed, the county treasurer shall
record the deed at the expense of the purchaser.
6. All such deeds, whether issued before, on or after July 1,
1955, are primary evidence:
(a) Of the regularity of all proceedings relating to the order of
the board of county commissioners, the notice of sale and the sale of the
property; and
(b) That, if the real property was sold to pay taxes on personal
property, the real property belonged to the person liable to pay the tax.
7. No such deed may be executed and delivered by the county
treasurer until he files at the expense of the purchaser, with the clerk
of the board of county commissioners, proper affidavits of posting and of
publication of the notice of sale, as the case may be, together with his
return of sale, verified, showing compliance with the order of the board
of county commissioners, which constitutes primary evidence of the facts
recited therein.
8. If the deed when regularly issued is not recorded in the office
of the county recorder, the deed, and all proceedings relating thereto,
is void as against any subsequent purchaser in good faith and for a
valuable consideration of the same property, or any portion thereof, when
his own conveyance is first recorded.
9. The board of county commissioners shall provide its clerk with
a record book in which must be indexed the name of each purchaser,
together with the date of sale, a description of the property sold, a
reference to the book and page of the minutes of the board of county
commissioners where the order of sale is recorded, and the file number of
the affidavits and return.
[1:99:1893; A 1899, 79; 1917, 423; 1919 RL § 3767; NCL § 6529] +
[Part 50:344:1953]—(NRS A 1969, 260; 1979, 467; 1989, 1628; 1999, 201
)
No action or counterclaim for the recovery of lands sold for taxes lies
unless it is brought or interposed within 2 years after the execution and
delivery to the purchaser of the quitclaim deed therefor by the county
treasurer.
[Part 37:344:1953]—(NRS A 1979, 771; 1993, 2785)
1. Any local government or the Nevada System of Higher Education
may, in the manner provided in this section, acquire property held in
trust by the treasurer of the county in which the local government or any
part of the System is located by virtue of any deed made pursuant to the
provisions of this chapter.
2. Whenever any local government or the Nevada System of Higher
Education determines that a public purpose may be served by the
acquisition of the property, it may make application to the board of
county commissioners for permission to acquire the property. If the board
of county commissioners approves the application, it shall direct the
county treasurer to give notice of intent to sell to the last known owner
or heirs or devisees of the last known owner of the property in the
manner provided by law.
3. The last known owner may, within 90 days after the notice,
redeem the property by paying to the treasurer the amount of the
delinquent taxes, plus penalties, interest and costs.
4. If the owner fails to redeem the property within the time
allowed, the county treasurer shall transfer the property to the local
government or the Board of Regents of the University of Nevada upon
receiving from it the amount of the delinquent taxes, except as otherwise
provided in subsection 5.
5. If property is so transferred to a local government for street,
sewer or drainage uses, for use in a program for the rehabilitation of
abandoned residential properties established by the local government
pursuant to chapter 279B of NRS, or for use
as open-space real property as designated in a city, county or regional
comprehensive plan, the delinquent taxes need not be paid.
6. As used in this section, “open-space real property” has the
meaning ascribed to it in NRS 361A.040 .
(Added to NRS by 1969, 259; A 1973, 278; 1979, 486; 1981, 505;
1989, 191; 1993, 397; 1999, 1321 )
1. Any Indian tribe may acquire property held in trust by the
county treasurer if:
(a) The property is an undivided interest in Indian land which is
allotted to members of the tribe;
(b) The taxes due on the property are delinquent; and
(c) The period of redemption has expired.
2. The tribe must apply to the board of county commissioners of
the county in which the property is located for permission to acquire the
property under this section.
3. If the board of county commissioners is satisfied that all of
the conditions specified in subsection 1 are met, it may order the county
treasurer to convey the property to the tribe without consideration.
(Added to NRS by 1979, 465)
1. While such property is held in trust, as provided in this
chapter, the county treasurer, or his successor in office, shall collect
any rents arising from the property during the time such property is
subject to redemption. After the time of redemption has expired, until
such property can be sold, he may rent the same, with the approval of the
board of county commissioners, for a price to be fixed in its minutes.
Such rents shall be paid out by the county treasurer, or his successor in
office, as follows:
(a) For the payment of costs and taxes for which it was sold, with
the percentage allowed for redemption.
(b) For the payment of any taxes afterward accruing upon such
property.
(c) Any balance, into the general fund of his county.
2. The price for which any property shall be sold shall be
appropriated in the same manner as the rents are directed to be paid in
this section.
3. On the first Monday in each month, the county treasurer, or his
successor in office, shall file in the office of the county auditor a
monthly statement of the amount of property sold and rents collected
during the past month. Upon any money being paid to the county treasurer
for purchase or rent, the county treasurer shall give a statement of the
amount thereof to the person, who shall file the same with the county
auditor, and the county auditor shall give the person paying such money a
receipt for the same, as having been paid to the county treasurer, and
expressing the purpose of consideration upon which such payment was made.
[51:344:1953]
Any property held
in trust by any county treasurer by virtue of any deed made pursuant to
the provisions of this chapter may be leased by the county for the
purpose of exploration for and production of oil, gas or other
hydrocarbon substances, or geothermal resources in the manner prescribed
in NRS 361.607 and 361.608 .
(Added to NRS by 1973, 1113)
1. When the board of county commissioners determines that the
lease of any property referred to in NRS 361.606 will be to the advantage of the county, the
board may grant leases thereon on such terms and conditions as it sees
fit to the highest responsible bidder by competitive bidding, under
regulations promulgated in advance, on the basis of a cash bonus as the
sole biddable factor.
2. Before ordering the lease of any property the board shall, in
open meeting by a majority vote of the members, adopt a resolution
declaring its intention to lease the property. The resolution shall:
(a) Describe the property proposed to be leased in such manner as
to identify it.
(b) Specify the annual rental, royalty, term of the lease and the
other terms upon which it will be leased, including a cash consideration
which shall be the sole biddable factor to be included in all bids
submitted. All sealed bids shall be accompanied by a deposit not less
than 20 percent of the amount bid. Such deposit shall be by cashier’s
check, certified check, United States currency, or a United States money
order. The resolution shall also specify that oral bids will be received
after all sealed bids have been opened, examined and declared. In the
event an oral bid is the highest bid, the bidder thereof shall in like
manner immediately deposit not less than 20 percent of the amount bid.
(c) Fix a time, not less than 3 weeks thereafter, for a public
meeting of the board to be held at its regular place of meeting, at which
sealed bids to lease will be received and considered.
3. Notice of the adoption of the resolution and of the time and
place of holding the meeting shall be given by:
(a) Posting copies of the resolution in three public places in the
county not less than 15 days before the date of the meeting; and
(b) Publishing the resolution not less than once a week for 2
successive weeks before the meeting in a newspaper of general circulation
published in the county, if any such newspaper is published therein.
4. At the time and place fixed in the resolution for the meeting
of the board, all sealed bids which have been received shall be opened,
examined and declared by the board.
5. After all sealed bids have been opened, examined and declared,
the board shall at the same session call for oral bids. The first such
oral bid must exceed by at least 5 percent the highest sealed bid. Any
subsequent oral bid or bids must exceed the amount of the next preceding
oral bid.
6. The highest bid (sealed or oral) made by a responsible party
shall be accepted, either at the same session or at any adjourned session
of the same meeting held within the 10 days next following, but if the
board deems such action to be for the best public interest, it may reject
any and all bids, either written or oral, and withdraw the property from
lease.
7. Any resolution of acceptance of any bid made by the board shall
authorize and direct the chairman to execute a lease and to deliver it
upon performance and compliance by the lessee with all the terms or
conditions of his contract which are to be performed concurrently
therewith.
8. All moneys received from the leases of such property shall be
deposited forthwith with the county treasurer to be credited to the
county general fund.
(Added to NRS by 1973, 1113; A 1975, 574)
A lease may be for a fixed period, and so long
thereafter as minerals, oil, gas or other hydrocarbon substances or
geothermal resources are produced in paying quantities from the property
leased or mining or drilling operations are conducted thereon, and, if
the lease provides for the payment of a shut-in royalty, so long as such
royalty is paid, and, if the land covered by the lease is included in an
agreement with lessees, operators or owners of other lands for
cooperative development or unit operation of a larger area including the
leased lands, so long as oil, gas or other hydrocarbon substances or
geothermal resources are produced in paying quantities from any of the
lands included in any such agreement or drilling operations are conducted
thereon.
(Added to NRS by 1973, 1114)
1. Out of the sale price or rents of any property of which he is
trustee, the county treasurer shall pay the costs due any officer for the
enforcement of the tax upon the parcel of property and all taxes owing
thereon, and upon the redemption of any property from him as trustee, he
shall pay the redemption money over to any officers having fees due them
from the parcels of property and pay the tax for which it was sold and
pay the redemption percentage according to the proportion those fees
respectively bear to the tax.
2. In no case may any service rendered by any officer under this
chapter become or be allowed as a charge against the county, nor may the
sale price or rent or redemption money of any one parcel of property be
appropriated to pay any cost or tax upon any other parcel of property
than that so sold, rented or redeemed.
3. After paying all the tax and costs upon any one parcel of
property, the county treasurer shall pay into the general fund of the
county, from the excess proceeds of the sale:
(a) The first $300 of the excess proceeds; and
(b) Ten percent of the next $10,000 of the excess proceeds.
4. The amount remaining after the county treasurer has paid the
amount required by subsection 3 must be deposited in an interest-bearing
account maintained for the purpose of holding excess proceeds separate
from other money of the county. If no claim is made for the money within
2 years after the deed given by the county treasurer is recorded, the
county treasurer shall pay the money into the general fund of the county,
and it must not thereafter be refunded to the former property owner or
his successors in interest. All interest paid on money deposited in the
account required by this subsection is the property of the county.
5. If a person who would have been entitled to receive
reconveyance of the property pursuant to NRS 361.585 makes a claim in writing for the balance
within 2 years after the deed is recorded, the county treasurer shall pay
it or his proper portion over to him if he is satisfied that the person
is entitled to it.
[53:344:1953]—(NRS A 1979, 771; 2005, 1348 )
Every county treasurer and his successor in office,
becoming a trustee under the provisions of this chapter, shall be liable
upon his official bond for any misfeasance, malfeasance, failure or
neglect to perform faithfully all the duties of his trust.
[54:344:1953]
The additional penalties and costs provided for in this chapter
shall be paid into the county general fund for the use of the county.
[40:344:1953]
Suits for Delinquent Taxes
At any time after June 1 and
before the institution of suit, as provided in this chapter, and before
the sale of the property, any delinquent taxpayer may pay to the ex
officio tax receiver the taxes assessed against the delinquent, together
with the penalties and costs provided by law, taking from the ex officio
tax receiver a receipt for the amount paid. In cases where suit has been
required, such receipt shall be filed with the district attorney of the
county.
[38:344:1953]
After having been served by any
person with the tax receipt of the ex officio tax receiver for the total
amount of the taxes, penalties and costs due from such person or upon a
piece of property, the district attorney shall not commence the suit
authorized by this chapter against such person or property. If any person
shall fail to serve the receipt, that person shall pay all costs that may
result from his negligence.
[39:344:1953]
1. Within 3 days after making the publication required by NRS
361.565 , or after the last publication
if more than one is made, the county treasurer:
(a) Shall prepare and deliver to the district attorney of his
county a list certified to by him of all accumulated delinquent taxes,
exclusive of penalties and assessments of benefits of irrigation
districts, of the sum of $3,000 or more.
(b) May prepare and deliver to the district attorney of his county,
a list certified to by him of all accumulated delinquent taxes, exclusive
of penalties and assessments of benefits of irrigation districts, of the
sum of $1,000 or more but less than $3,000.
2. If the delinquent taxes specified in the certified list and
penalties and costs are not paid to the county treasurer as ex officio
tax receiver within 20 days after the date of delivery of the certified
list to the district attorney, the district attorney may, and shall when
directed by the board of county commissioners, immediately commence an
action for the collection of the delinquent taxes, penalties and costs.
3. The remedy prescribed by this section is in addition to any
other remedies provided by law for the collection of delinquent taxes.
[41:344:1953]—(NRS A 1967, 174; 1977, 573; 1995, 831)
Before
receiving the delinquent list as provided in NRS 361.635 , the district attorney shall enter into such
additional bond as may be required by the board of county commissioners.
[Part 42:344:1953]
1. The delinquent list or a copy thereof certified by the county
treasurer showing unpaid taxes against any person or property is prima
facie evidence in any court in an action commenced by the district
attorney pursuant to the provisions of this chapter to prove:
(a) The assessment.
(b) The property assessed.
(c) The delinquency.
(d) The amount of taxes due and unpaid.
(e) That all the forms of law in relation to the assessment and
levy of those taxes have been complied with.
2. A certificate of purchase of a tax lien issued pursuant to NRS
361.731 to 361.733 , inclusive, or a copy thereof which is
certified by the county treasurer and which indicates the sale of a tax
lien to collect unpaid taxes on a parcel of real property is prima facie
evidence in any court in an action commenced by the holder of the
certificate of purchase to prove:
(a) The assessment.
(b) The property assessed.
(c) The delinquency.
(d) The amount of taxes, penalties, interest and costs due and
unpaid.
(e) That all the forms of law in relation to the assessment and
levy of those taxes and the sale of the tax lien have been complied with.
[Part 42:344:1953]—(NRS A 2005, 514 )
1. Actions authorized by NRS 361.635 must be commenced in the name of the State of
Nevada against the person or persons so delinquent, and against all
owners, known or unknown.
2. An action authorized by NRS 361.733 must be commenced in the name of the holder of
the certificate of purchase of the tax lien against the person or persons
delinquent in the payment of the taxes on the parcel of real property
which is the subject of the tax lien and against all owners, known or
unknown, of that parcel.
3. Any action described in subsection 1 or 2 may be commenced in
the county where the assessment is made, before any court in the county
having jurisdiction of the amount thereof. The jurisdiction must be
determined solely by the amount of delinquent taxes, exclusive of
penalties and costs sued for, without regard to the location of the lands
or other property as to townships, cities or districts, and without
regard to the residence of the person or persons, or owner or owners,
known or unknown.
[43:344:1953]—(NRS A 1967, 175; 2005, 514 )
The complaint
in an action brought by the district attorney may be as follows in form:
In the (Title of Court)
State of Nevada }
v.
} Complaint
A.B. & Co., and the real estate and }
improvements in (describing them). }
The State of Nevada, by C.D., district attorney of the county of
................................, complains of A.B. and also the real
estate and improvements (describing them with the same particularity as
in actions of ejectment, or actions for the recovery of personal
property), and for cause of action says that between July 1, of the year
......, and January 2, of the year ......, in the county of
................, in the State of Nevada, E.F., then and there, being
county assessor of the county, did duly assess and put down on an
assessment roll all the real and personal property in the county subject
to taxation, and that the assessment roll was afterward submitted to the
county board of equalization of the county, and was by the board duly
equalized as provided by law; that A.B. was then and there the owner of,
and that there was duly assessed to him the above-described real estate,
improvements upon real estate and certain personal property, and that
upon such property there has been duly levied for the fiscal year ......
a state tax of ................ dollars, and a county tax of
................ dollars, amounting in the whole to ................
dollars, all of which is due and unpaid; of which amount ................
dollars was duly assessed and levied against the real estate, and
................ dollars against the improvements aforesaid, and
................ dollars against the personal property.
Wherefore, plaintiff prays judgment against A.B. for the sum of
................ dollars (the whole of the tax) and all penalties and
costs, and a separate judgment against the real estate and improvements,
for the sum of ................ dollars (the tax due on real estate,
improvements, and personal property) and all penalties and costs, as
provided by law, and for such other judgment as to justice belongs, and
for all costs subsequent to the assessment of the taxes, and of this
action.
.......................................................
C.D., District Attorney
County of.....................
[44:344:1953]—(NRS A 2001, 50 ; 2005, 515 )
1. In all suits brought by the district attorney for delinquent
taxes, the district attorney is authorized and empowered to make, in the
summons and complaint, additional and more certain description than that
contained in the assessment roll of the real property assessed and upon
which suit is brought for the taxes due thereon, as he may deem proper,
whether the same is an estate in fee, possessory claims, or claim to or
right of possession to any lands.
2. Where such additional description is made, evidence may be
introduced to prove that the property described in the summons and
complaint is the same property as that described in the assessment roll;
but the complaint and summons shall aver such fact, and the judgment and
execution and all proceedings thereafter shall follow the description
given in the assessment roll and the additional description given in the
summons and complaint.
[45:344:1953; A 1954, 29]
Upon a complaint being filed in
a district court, a summons shall be issued as provided in other civil
cases, except that it shall require the defendant and all owners of or
claimants to any real estate or improvements described in the summons,
known or unknown, to appear and answer the complaint filed in the court
on a day certain, which day shall not be less than 30 days nor more than
40 days from the date of the summons.
[Part 46:344:1953]
The summons so issued must be served by the
sheriff, as follows:
1. As to the personal defendant, by delivering to and leaving with
him a copy of the summons if he is found within the county. If the
personal defendant cannot, after diligent search, be found within the
county, service may be made upon that personal defendant by publishing a
notice, substantially in the form described in NRS 361.680 , if the action is brought by a district
attorney, in a newspaper published in the county once each week for 3
successive weeks. If no newspaper is published in the county, or a
newspaper is published in the county and, from any cause whatever, the
proprietor, manager or chief clerk of that newspaper refuses to publish
the notice, such facts to be shown by affidavit of the officer serving
the summons, the notice prescribed by NRS 361.680 may be posted at the courthouse door of the
county in which the suit is commenced for 21 days. No order of court is
necessary for such publication or posting, but the sheriff shall publish
or post the notice as provided in this section when the personal
defendant cannot be found within the county, and shall return the manner
of service on the summons.
2. As to real estate and improvements thereon, or improvements
when assessed to a person other than the owner of the real estate, and as
to all owners of or claimants to the same, known or unknown, service of
the summons may be made by posting a copy of the summons in a public
place on the real estate, or improvements, when assessed separately, for
21 days, and also by publishing or posting a notice in the same manner
and for the same time as required in cases where the personal defendant
cannot be found in the county.
[Part 46:344:1953]—(NRS A 2005, 515 )
1. The last publication of the notice, and the last day of the 21
days which the copy of the summons is required to be posted, shall expire
at least 10 days before the return day named in the summons.
2. No other or further service shall be required. The return of
the officer, showing a service of the summons upon the defendant named,
the real estate and improvements thereon, when assessed separately, and
upon all owners of and claimants to the same, known or unknown, shall be
conclusive evidence of the due service of the summons.
[Part 46:344:1953]
In an
action brought by the district attorney, the notice required to be
published or posted must be substantially in the following form and may
include any number of cases in which the return day of the summons is the
same:
State of Nevada }
} District Attorney’s Office
County of......................................... }
Notice of Suits Commenced
To the following-named defendants, and to all owners of, or
claimants to, the real estate and improvements, when assessed separately,
hereinafter described, known or unknown.
You are hereby notified that suits have been commenced in (name of
court where held) by the State of Nevada, plaintiff, against each of the
defendants hereinafter named, and each of the following-described tracts
or parcels of land with the improvements thereon, and improvements when
separately assessed, and all owners of, or claimants to the same, known
or unknown, to recover the tax and delinquency assessed to the defendant
against the property, for the fiscal year commencing ................,
and ending ................, and that a summons has been duly issued in
each case; and you are further notified that unless you appear and answer
to the complaint filed in such cause, on or before the ............. day
of the month of ............ of the year ......, judgment will be taken
against you and the real estate and improvements herein described, for
the amount of tax and delinquency specified, and cost of suit.
Tax and delinquency: A.B. (describe real estate and improvements as
in summons) .............................. .................
$................;
E.F., personal property, assessed at $..................
.......................................................
C.D., District Attorney
County of.....................
[Part 46:344:1953]—(NRS A 2001, 51 ; 2005, 516 )
1. The district attorney or the holder of a certificate of
purchase of a tax lien issued pursuant to NRS 361.731 to 361.733 ,
inclusive, shall file in the office of the county recorder a copy of each
notice published or posted, with the affidavit of the publisher or
foreman in the office, setting forth the date of each publication of the
notice in the newspaper in which the notice was published.
2. The officers shall file a copy of the notices posted, with an
affidavit of the time and place of posting.
3. Copies so filed or certified copies thereof are prima facie
evidence of all the facts contained in the notice or affidavit, in all
courts in the State.
4. The publishers are entitled to not more than the legal rate for
each case for publishing a notice, including the making of the affidavit.
5. The county recorder is entitled to 50 cents for filing each
notice of publication, including the affidavit.
6. The sums allowed must be taxed and collected as other costs in
the case from the defendant, and in no case may they be charged against
or collected from the county or State.
[Part 46:344:1953]—(NRS A 2005, 517 )
1. If, on the return day named in the summons, the personal
defendant fails to appear and answer the complaint, his default may be
entered and final judgment entered by the clerk, as in other civil cases,
for the amount of taxes with penalties and costs as provided by law.
2. If, upon the return day, no person appears and answers for the
real estate and improvements thereon, or for the improvements when
assessed separately, then the default of the real estate and improvements
thereon, or of the improvements when assessed separately, and of all
owners of or claimants to the same, known or unknown, may be entered and
final judgment rendered as in other civil cases.
[Part 46:344:1953]
The defendant may answer by a
verified pleading:
1. That the taxes, penalties, interest and costs have been paid
before suit.
2. That the taxes, penalties, interest and costs have been paid
since suit, or that the property is exempt from taxation under the
provisions of this chapter.
3. Denying all claim, title or interest in the property assessed
at the time of the assessment.
4. That the land is situate in, and has been assessed in, another
county, and the taxes thereon paid.
5. Alleging fraud in the assessment, or that the assessment is out
of proportion to and above the taxable value of the property assessed. If
the defense is based upon the ground that the assessment is above the
taxable value of the property, the defense is only valid as to the
proportion of the tax based upon the excess of valuation, but in no such
case may an entire assessment be declared void.
6. If the action is brought by the holder of a certificate of
purchase of a tax lien issued pursuant to NRS 361.731 to 361.733 ,
inclusive, that the defendant is the owner of a parcel of real property
against which a tax lien was sold in a manner that did not comply with
the provisions of NRS 361.731 to
361.733 , inclusive.
7. If the action is brought by the holder of a certificate of
purchase of a tax lien issued pursuant to NRS 361.731 to 361.733 ,
inclusive, that the defendant has redeemed the tax lien pursuant to NRS
361.7326 . The defendant shall file the
certificate of redemption issued pursuant to NRS 361.7326 with his answer.
[47:344:1953]—(NRS A 1981, 805; 2005, 517 )
1. In case judgment is rendered for the defendant, it shall be
general, without costs, and may be entered in favor of some one or more
of them, and against others, as in other civil cases; but when defendants
have no claim or title to the property at the time of assessment,
judgment may, notwithstanding, be entered against the property by
continuing the suit and summoning the owner, known or unknown, as
provided in NRS 361.670 .
2. In case judgment is rendered for the plaintiff, it may be
entered against such defendant or defendants as are found liable for the
tax, and for such portions as he or they may be found liable for.
3. Judgment may be entered against the real estate, improvements
and personal property for the taxes, penalties and costs severally due
thereon; and when it appears from the assessment roll, and is not
disproved at the trial, that the real estate, improvements and personal
property belonged to the same person or persons at the time the
assessments were made, then the whole tax of such person or persons for
that year may be recovered out of any such real estate, improvements or
personal property, or out of any other property of the defendant or
defendants, at the time of levy under execution; but upon such real
estate and improvements assessed, a lien shall attach for the taxes and
penalties due upon the personal property, and shall not be released from
such lien until all taxes, penalties and costs are paid, as provided in
NRS 361.450 .
4. Such judgment shall be a lien as in other civil cases where
judgments are rendered in the district court. Such lien shall not be
extinguished until the delinquent tax, penalties and costs of suit and
sale shall have been paid.
5. The clerk of the district court may issue execution upon
judgments rendered in his court as in other civil cases.
6. Judgment may be rendered by default, for want of an answer, as
in other civil cases.
7. In case any person shall be sued for taxes on any lands or
improvements of which he was the owner, or in which he had a claim or
interest at the time of the institution of suit, and shall be discharged
from personal liability under an answer in conformity with subsection 3
of NRS 361.695 , and such lands or
improvements shall be sold under a judgment obtained against it, and
shall thereafter be redeemed by such discharged defendant, or if he shall
pay the taxes and costs to prevent a sale, then such personally
discharged defendant shall have, and is hereby given, the right of
recovery over against the owner at the time of the assessment, or any
subsequent purchaser, for the full sum of all taxes, penalties and costs,
or redemption money paid.
8. No court shall, in any action now or hereafter instituted under
this chapter, award liquidated or other damages.
9. The receipt of the district attorney for taxes, penalties and
costs, or of the ex officio tax receiver for the redemption money, shall
be prima facie evidence of the debt and of its amount.
10. The tax receiver and all officers are empowered and directed
to accept taxes due, exclusive of penalties, interest and taxes, if the
property has not been sold by reason of such delinquency.
[48:344:1953]
Any deed derived from the sale of real
property under this chapter shall be conclusive evidence of the title,
except as against actual frauds or the payment of the taxes by a person
not a party to the action or judgment in or upon which such sale was
made, and shall entitle the holder thereof to possession of such
property, which possession may be obtained by an action in a Justice
Court for the unlawful withholding thereof in the same manner as where
tenants hold over after the expiration of their lease.
[Part 49:344:1953; A 1954, 29]
R.C.P. and N.R.A.P. to
proceedings. The provisions of title 2 of NRS and the Nevada Rules of
Civil Procedure and Nevada Rules of Appellate Procedure, so far as the
same are not inconsistent with the provisions of this chapter, are hereby
made applicable to the proceedings under this chapter.
[Part 49:344:1953; A 1954, 29]
1. There shall be allowed to all officers, except district
attorneys, the same fees as are allowed in other civil cases. All
officers shall perform such services as may be required of them under
this chapter without the payment of fees in advance.
2. All costs shall be taxed and entered in the judgment against
the person and the real estate and the improvements, when the judgment is
the same against all; but if the judgment against the person and the
property is for different sums, then the costs may be apportioned by the
court as the same may be deemed just.
3. No fees or costs shall be paid to any officer unless the same
are collected from the defendant except when property sold for taxes is
purchased by the county, in which case the county shall pay all fees and
costs properly charged or taxed against such property, and the board of
county commissioners shall allow the fees and costs provided for in this
section, and direct the same to be paid out of the general fund of the
county.
[55:344:1953]
1. The district attorney shall:
(a) On the receipt of any money for taxes, enter the same on his
delinquent list, opposite the description of the property;
(b) On Monday in each week, after the time fixed in this chapter
for the commencement of actions against delinquent taxpayers, pay to the
county treasurer all money collected by him for taxes, taking a receipt
for the amounts so paid; and
(c) At the same time, file with the county auditor a list of all
judgments obtained by him up to the date for taxes under the provisions
of this chapter, stating therein:
(1) The names of the defendants, if known, or if unknown, a
description of the property.
(2) The amount of each judgment.
(3) The name of the court in which the judgment was obtained.
2. On the Friday next preceding the first Monday in September in
each year, the district attorney shall:
(a) Pay to the county treasurer all money received by him from
taxes and not previously paid over, taking a receipt therefor;
(b) File with the county auditor a list of all judgments obtained
by him and not previously filed as provided in subsection 1; and
(c) Make out and file with the county auditor an affidavit stating
that he has paid to the county treasurer all money collected by him for
taxes prior to that date, and that the several lists filed by him, as
directed in this section, contain all judgments obtained by him under the
provisions of this chapter.
[56:344:1953]
1. On the first Monday of September and May in each fiscal year,
the district attorney shall attend at the office of the county auditor
with the delinquent list or lists, and the county auditor shall then
carefully compare the same with the statements filed by the district
attorney. If the same shall be found to be correct, the county auditor
shall give to the district attorney a receipt specifying the same.
2. The district attorney shall at the same time deliver to the
county auditor a written statement of all delinquent taxes upon the
delinquent list or lists remaining uncollected, or for which suit has not
been brought, with his reason in detail for not being able to collect the
same, or for not bringing suit.
3. The county auditor shall immediately file the delinquent list
or lists and statement with the clerk of the board of county
commissioners, and the board of county commissioners shall revise the
same by striking off such taxes as cannot be collected. The delinquent
list or lists shall then be returned to the county auditor, who shall
note the changes made, and shall then return the same to the district
attorney, taking his receipt therefor.
4. The county auditor shall, in his report to the State
Controller, state the amounts stricken off the delinquent list or lists
by the board of county commissioners.
[57:344:1953]
If any district attorney shall fail or refuse to pay
any money collected by him for taxes to the county treasurer as provided
in this chapter, he shall:
1. Forfeit his office and shall be removed forthwith therefrom; and
2. Be guilty of a gross misdemeanor.
[58:344:1953]—(NRS A 1967, 560)
Sales of Tax Liens
As used in NRS 361.731 to 361.733 ,
inclusive, unless the context otherwise requires, “tax lien” means a
perpetual lien which remains against a parcel of real property until the
taxes assessed against that parcel and any penalties, interest and costs
which may accrue thereon are paid.
(Added to NRS by 2005, 508 )
1. Except as otherwise provided in this section, a county may, in
lieu of the remedies for the collection of delinquent taxes set forth in
NRS 361.5648 to 361.730 , inclusive, sell a tax lien against a parcel
of real property upon which the taxes are delinquent pursuant to the
provisions of NRS 361.731 to 361.733
, inclusive.
2. Except as otherwise provided in this section, a county may sell
a tax lien to any purchaser. A county may not sell a tax lien to a
government, governmental agency or political subdivision of a government,
or to any insurer other than an insurer that:
(a) Is entitled to receive the credit set forth in NRS 680B.050
because it owns and substantially
occupies and uses a building in this State as its home office or as a
regional home office; or
(b) Issues in this State a policy of insurance for medical
malpractice.
3. For the purposes of this section:
(a) “Insurer” has the meaning ascribed to it in NRS 679A.100 .
(b) “Policy of insurance for medical malpractice” has the meaning
ascribed to it in NRS 679B.144 .
(Added to NRS by 2005, 509 )
1. Before a county may offer for sale tax liens against parcels of
real property located within the county, the board of county
commissioners of that county must adopt by resolution a procedure for the
sale and transfer of tax liens by the county treasurer.
2. The procedure must include, but is not limited to:
(a) The requirements for notice of the sale of the tax lien. The
notice must include:
(1) The date, time and location of the sale; and
(2) An indication of all other tax liens against the
property that have been previously sold.
(b) The manner in which:
(1) A tax lien is selected for sale;
(2) The price to purchase a tax lien is determined; and
(3) The holder of a certificate of purchase issued pursuant
to NRS 361.7318 may collect the
delinquent taxes, interest, penalties and costs on the parcel of real
property which is the subject of the tax lien.
(Added to NRS by 2005, 509 )
1. A county treasurer may sell a tax lien against a parcel of real
property after the first Monday in June after the taxes on that parcel
become delinquent if:
(a) The parcel is on the secured roll;
(b) The taxes on the parcel are delinquent pursuant to the
provisions of NRS 361.483 ;
(c) The tax receiver has given notice of the delinquency pursuant
to NRS 361.5648 ; and
(d) The price for the tax lien established by the county treasurer
is at least equal to the amount of the taxes which are delinquent for the
parcel and any penalties, interest and costs which may accrue thereon.
2. The county treasurer may sell a tax lien separately or in
combination with other tax liens in accordance with the procedure adopted
by the board of county commissioners pursuant to NRS 361.7314 .
3. Each tax lien must relate to the taxes assessed against the
parcel for at least 1 year, and any penalties, interest and costs which
may accrue thereon.
4. The county treasurer may sell a tax lien which relates to the
taxes assessed against the parcel for any year of assessment and any
penalties, interest and costs accrued thereon if those taxes are
delinquent pursuant to the provisions of NRS 361.483 .
5. If two or more parcels are assessed as a single parcel, one tax
lien may be sold for that single parcel.
6. A tax lien must be purchased in cash or by certified check,
money order or wire transfer of money.
7. If a tax lien offered for sale is not sold at the sale
conducted by the county treasurer, the county may collect the delinquent
taxes pursuant to the remedies for the collection of delinquent taxes set
forth in NRS 361.5648 to 361.730
, inclusive.
(Added to NRS by 2005, 509 )
1. The county treasurer shall issue a certificate of purchase to
each purchaser of a tax lien.
2. The holder of a certificate of purchase is entitled to receive:
(a) The amount of the taxes which are delinquent for the year those
taxes are assessed against the parcel of real property which is the
subject of the tax lien and any penalties, interest and costs imposed
pursuant to the provisions of this chapter; and
(b) Interest on the amount described in paragraph (a) which accrues
at a rate established by the board of county commissioners. The interest
must be calculated annually from the date on which the certificate of
purchase is issued. The rate of interest established by the board may not
be less than 10 percent per annum or more than 20 percent per annum.
3. Each certificate of purchase must include:
(a) A description of the parcel of real property which is the
subject of the tax lien;
(b) The years the taxes which are delinquent were assessed on the
parcel;
(c) The amount the county treasurer received for the tax lien;
(d) The amount of the delinquent taxes owed on the parcel and any
penalties, interest and costs imposed pursuant to the provisions of this
chapter; and
(e) A statement that the amount indicated on the certificate
pursuant to paragraph (d) bears interest at the rate established by the
board of county commissioners, from the date on which the certificate of
purchase is issued.
4. The holder of a certificate of purchase may transfer the
certificate to another person by signing the certificate before a notary
public. A certificate of purchase may not be transferred to a government,
governmental agency or political subdivision of a government. The
transferee must submit the certificate to the county treasurer for entry
of the transfer in the record of sales of tax liens maintained by the
county treasurer pursuant to NRS 361.7322 .
5. Notwithstanding the provisions of NRS 104.9109 , a security interest in a certificate of
purchase may be created and perfected in the manner provided for general
intangibles set forth in NRS 104.9101
to 104.9709 , inclusive.
(Added to NRS by 2005, 510 )
If the
holder of a certificate of purchase requests the county treasurer to
issue a duplicate certificate, the holder must submit to the county
treasurer a notarized affidavit which attests that the certificate was
lost or destroyed. The county treasurer shall, upon receipt of the
affidavit, issue to the holder an exact duplicate of the certificate of
purchase.
(Added to NRS by 2005, 511 )
The county treasurer shall prepare and maintain a record of
each tax lien he sells pursuant to the provisions of NRS 361.731 to 361.733 ,
inclusive. The record must include:
1. The date of the sale of the tax lien;
2. A description of the parcel of real property which is the
subject of the tax lien;
3. The year the taxes which are delinquent were assessed on the
parcel;
4. The name of the owner of the parcel, if known;
5. The name and address of the original purchaser of the tax lien;
6. The amount of the delinquent taxes owed on the parcel and any
penalties, interest and costs imposed pursuant to the provisions of this
chapter on the date the county treasurer sells the tax lien;
7. The name and address of any person to whom the certificate of
purchase is transferred and the date of the transfer;
8. The name of the person who redeems the tax lien, the date of
that redemption and the amount paid to redeem the tax lien; and
9. The date of any judgment entered pursuant to NRS 361.700 .
(Added to NRS by 2005, 510 )
1. If a tax lien against a parcel of real property has been sold
in the year immediately preceding the date that taxes on that parcel
again become delinquent pursuant to NRS 361.483 , the county treasurer shall:
(a) Collect the delinquent taxes in the manner set forth in NRS
361.5648 to 361.730 , inclusive;
(b) Redeem the tax lien pursuant to NRS 361.7326 ; or
(c) Cause written notice of the delinquency to be sent by certified
mail to the holder of the certificate of purchase who is listed in the
record maintained by the county treasurer pursuant to NRS 361.7322 .
2. Within 90 days after receiving a notice from the county
treasurer pursuant to paragraph (c) of subsection 1, the holder of the
certificate of purchase may:
(a) Purchase from the county treasurer a tax lien against the
parcel for the current year of assessment pursuant to NRS 361.7318 ; or
(b) Consent to the redemption of the tax lien pursuant to NRS
361.7326 .
3. If the holder of the certificate of purchase consents to the
redemption of the tax lien pursuant to NRS 361.7326 , the county treasurer shall:
(a) Redeem the tax lien pursuant to that section; or
(b) Sell the tax lien to another person, who shall redeem any
previous tax lien pursuant to NRS 361.7326 .
(Added to NRS by 2005, 511 )
1. In addition to the persons authorized to redeem a tax lien
pursuant to NRS 361.7324 , any tax lien
sold pursuant to the provisions of NRS 361.731 to 361.733 ,
inclusive, may be redeemed by any of the following persons, as their
interests in the parcel of real property which is the subject of the tax
lien may appear of record:
(a) The owner of the parcel of real property.
(b) The beneficiary under a deed of trust.
(c) The mortgagee under a mortgage.
(d) The person to whom the property was assessed.
(e) The person who holds a contract to purchase the property before
its conveyance to the county treasurer.
(f) The successor in interest of any person specified in this
subsection.
2. A person who redeems a tax lien must pay to the county
treasurer the amount stated on the certificate of purchase of the tax
lien, including interest at the rate stated on the certificate and any
fees paid by the holder of the certificate of purchase to the county
treasurer.
3. If the person who redeems the tax lien has been served with a
summons pursuant to NRS 361.670 , he
must pay the costs incurred by the holder of the certificate of purchase
to commence the action.
4. The county treasurer shall issue a certificate of redemption to
each person who redeems a tax lien pursuant to this section.
5. A certificate of redemption issued pursuant to subsection 4
must include:
(a) A description of the parcel of real property which is the
subject of the tax lien;
(b) The date the tax lien is redeemed;
(c) The name and address of the person who redeems the tax lien; and
(d) The amount paid to redeem the tax lien.
6. The county treasurer shall record the information set forth in
subsection 5 in the record he maintains pursuant to NRS 361.7322 .
7. A certificate of redemption may be recorded in the office of
the county recorder.
(Added to NRS by 2005, 511 )
1. The county treasurer shall, within 10 days after a tax lien is
redeemed pursuant to NRS 361.7326 ,
mail a certified copy of the certificate of redemption to the holder of
the certificate of purchase of the tax lien.
2. The county treasurer shall pay to the holder of the certificate
of purchase the amount indicated on the certificate pursuant to NRS
361.7318 at the time the holder
presents the certificate for payment.
(Added to NRS by 2005, 512 )
If a tax lien is not redeemed pursuant to NRS
361.7326 within the time allowed for
the collection of the delinquent taxes set forth in NRS 361.5648 to 361.620 ,
inclusive, the holder of the certificate of purchase may commence an
action for the collection of the delinquent taxes, penalties, interest
and costs.
(Added to NRS by 2005, 512 )
POSTPONEMENT OF PAYMENT OF TAX
As used in NRS 361.736 to 361.7398 , inclusive, unless the context otherwise
requires, the words and terms defined in NRS 361.7362 to 361.7372 , inclusive, have the meanings ascribed to
them in those sections.
(Added to NRS by 2003, 1620 )
“Claim” means a claim for the
postponement of the payment of property tax filed pursuant to NRS 361.738
.
(Added to NRS by 2003, 1620 )
“Household” means a claimant
and a spouse, parent, child or sibling, or any combination thereof.
(Added to NRS by 2003, 1620 )
“Income” means adjusted gross
income, as defined in the Internal Revenue Code, and includes:
1. Tax-free interest;
2. The untaxed portion of a pension or annuity;
3. Railroad retirement benefits;
4. Veterans’ pensions and compensation;
5. Payments received pursuant to the federal Social Security Act,
including supplemental security income, but excluding hospital and
medical insurance benefits for the aged and disabled;
6. Public welfare payments, including allowances for shelter;
7. Unemployment insurance benefits;
8. Payments for lost time;
9. Payments received from disability insurance;
10. Disability payments received pursuant to workers’ compensation
insurance;
11. Alimony;
12. Support payments;
13. Allowances received by dependents of servicemen;
14. The amount of recognized capital gains and losses excluded
from adjusted gross income;
15. Life insurance proceeds in excess of $5,000;
16. Bequests and inheritances; and
17. Gifts of cash of more than $300 not between household members
and such other kinds of cash received by a household as the Department
specifies by regulation.
(Added to NRS by 2003, 1620 )
“Occupied by the
owner” means that a single-family residence and the appurtenant land are
held for the exclusive use of an owner, or one or more of the owners, and
not rented, leased or otherwise made available for exclusive occupancy by
a person other than an owner or the owners.
(Added to NRS by 2003, 1620 )
“Property tax
accrued” means property taxes, excluding special assessments, delinquent
taxes and interest, levied on a claimant’s single-family residence
located in this state.
(Added to NRS by 2003, 1621 )
“Single-family
residence” includes:
1. A single dwelling unit and all land appurtenant thereto.
2. An individually owned residential unit that is an integral part
of a larger complex and all land included in the assessed valuation of
the individually owned unit.
(Added to NRS by 2003, 1621 )
1. The Department is responsible for the administration of the
provisions of NRS 361.736 to 361.7398
, inclusive.
2. The Department may:
(a) Prescribe the content and form of claims and approve any form
used by a county treasurer.
(b) Designate the information required to be submitted for
substantiation of claims.
(c) Establish criteria for determining the circumstances under
which a claim may be filed by one of two eligible persons.
(d) Prescribe that a claimant’s ownership of his single-family
residence must be shown of record.
(e) Verify and audit any claims, statements or other records made
pursuant to the provisions of NRS 361.736 to 361.7398 , inclusive.
(f) Adopt regulations to ensure the confidentiality of information
provided by claimants.
(g) Adopt such other regulations as may be required to carry out
the provisions of NRS 361.736 to
361.7398 , inclusive.
(Added to NRS by 2003, 1623 )
1. The owner of a single-family residence may file a claim to
postpone the payment of all or any part of the property tax accrued
against his residence if:
(a) The residence is placed upon the secured or unsecured tax roll
and has an assessed value of not more than $175,000;
(b) He or any other owner of the residence does not own any other
real property in this state that has an assessed value of more than
$30,000;
(c) The residence has been occupied by the owner for at least 6
months;
(d) The owner is not the subject of any proceeding for bankruptcy;
(e) The owner owes no delinquent property taxes on the residence
for a year other than the year in which the application is submitted;
(f) The owner has suffered severe economic hardship that was caused
by circumstances beyond his control, including, without limitation, an
illness or a disability that is expected to last for a continuous period
of at least 12 months; and
(g) The total annual income of the members of the owner’s household
is at or below the federally designated level signifying poverty.
2. The amount of property tax that may be postponed pursuant to
the provisions of NRS 361.736 to
361.7398 , inclusive, may not exceed
the amount of property tax that will accrue against the single-family
residence in the succeeding 3 fiscal years.
(Added to NRS by 2003, 1621 )
If two or
more members of a household are eligible to file a claim pursuant to NRS
361.738 , the members may determine
between themselves who will be the claimant. If they are unable to agree,
the matter must be referred to the Nevada Tax Commission and its decision
is final. Only one claim may be filed for any household.
(Added to NRS by 2003, 1621 )
1. A claim must be filed with the county treasurer of the county
in which the claimant’s single-family residence is located.
2. The claim must be made under oath and filed in such form and
content, and be accompanied by such information, as the Department may
prescribe to determine the eligibility of the claimant to file the claim.
3. The claim must be signed by:
(a) The owner or owners of the property;
(b) Any person of lawful age, authorized by an executed power of
attorney to sign an application on behalf of any person described in
paragraph (a); or
(c) The guardian or conservator of any person described in
paragraph (a) or the executor or administrator of such a person’s estate.
4. The Department or county treasurer shall provide the
appropriate form for filing such a claim to each claimant.
(Added to NRS by 2003, 1621 )
1. A county treasurer shall, within 30 days after receiving a
claim pursuant to NRS 361.738 ,
determine:
(a) Whether the claimant is eligible to postpone the payment of the
property taxes accrued against his single-family residence;
(b) The amount of property tax, if any, that will be postponed; and
(c) The period for which the property tax will be postponed.
2. The county treasurer shall notify the claimant of his decision
by first-class mail.
3. Any claimant aggrieved by a decision of the county treasurer
may submit a written petition for a review of that decision to the Nevada
Tax Commission within 30 days after the claimant receives notice of the
decision.
4. Any claimant aggrieved by a decision of the Nevada Tax
Commission is entitled to judicial review.
(Added to NRS by 2003, 1622 )
Except as otherwise provided by specific statute, no person may publish,
disclose or use any personal or confidential information contained in a
claim except for purposes connected with the administration of the
provisions of NRS 361.736 to 361.7398
, inclusive.
(Added to NRS by 2003, 1623 )
1. If a claim is approved, the county treasurer of the county in
which the single-family residence is located shall issue to the claimant
a certificate of eligibility. The certificate must be in a form
prescribed by the Department and include:
(a) The name of the claimant;
(b) A legal description of the single-family residence for which
the claimant filed the claim;
(c) The amount of the property tax accrued against the
single-family residence that will be postponed;
(d) The period for which the property tax will be postponed; and
(e) Such other information as the Department may require.
2. The county treasurer shall cause to be recorded with the county
recorder of the county in which the single-family residence is located a
copy of the certificate of eligibility issued pursuant to subsection 1
within 10 days after the claim is approved. The postponement of the
payment of the taxes becomes effective on the date on which the
certificate is filed with the county recorder.
(Added to NRS by 2003, 1622 )
Interest
accrues on the amount of property tax postponed pursuant to NRS 361.736
to 361.7398 , inclusive, at the rate of 6 percent of the
total amount postponed as of the date the postponed taxes are paid or
become due and payable. Except as otherwise provided in subsection 9 of
NRS 361.483 , no other penalties or
interest accrue during the period of postponement.
(Added to NRS by 2003, 1622 )
1. Any property tax postponed pursuant to NRS 361.736 to 361.7398 , inclusive, is a perpetual lien against the
single-family residence on which it accrued until the tax and any
penalties and interest which may accrue thereon are paid.
2. The lien attaches from the date on which a certificate of
eligibility is recorded with the county recorder of the county in which
the single-family residence is located pursuant to NRS 361.7386 .
3. The property tax postponed must be collected in the manner
provided in this chapter for all taxable property in this state upon
becoming due and payable pursuant to NRS 361.736 to 361.7398 , inclusive.
(Added to NRS by 2003, 1622 )
A claimant who has
postponed the payment of property tax pursuant to NRS 361.736 to 361.7398 , inclusive, may submit to the county
treasurer of the county in which the single-family residence is located a
request for a statement of the total amount postponed as of the date of
the request and the interest accrued thereon. Upon the receipt of such a
request, the county treasurer shall prepare such a statement and provide
the claimant with a copy of the statement.
(Added to NRS by 2003, 1622 )
1. Except as otherwise provided in NRS 361.7396 , the payment of property tax postponed
pursuant to NRS 361.736 to 361.7398
, inclusive, becomes due and payable:
(a) If the single-family residence ceases to be occupied by the
claimant, or the claimant sells or otherwise disposes of his possessory
interest in the residence;
(b) If the claimant allows any property tax that has not been
postponed on the single-family residence to become delinquent during the
period of postponement;
(c) When the period for which the property tax will be postponed
expires, as indicated in the claimant’s certificate of eligibility; or
(d) If the claimant dies. If a surviving spouse or other member of
the household is eligible to file a claim to postpone the payment of
property tax accrued on the single-family residence continues to occupy
the residence, the amounts postponed are not due unless that member of
the household dies or ceases to occupy the residence.
2. Payments on the amount of property tax postponed may be made
before they become due and payable.
(Added to NRS by 2003, 1623 )
A county treasurer shall deny any claim to
which a claimant is not entitled. A county treasurer may deny any claim
which he finds to have been filed with fraudulent intent. If any such
claim has been approved and is afterward revoked, the amount of the
property tax that was postponed together with a 10 percent penalty
becomes due and payable. If the tax and penalty are not paid, the amount
must be assessed against any real or personal property owned by the
claimant.
(Added to NRS by 2003, 1623 )
Any person who willfully makes a
materially false statement or uses any other fraudulent device to secure
for himself or any other person the postponed payment of property tax
pursuant to the provisions of NRS 361.736 to 361.7398 , inclusive, is guilty of a gross misdemeanor.
(Added to NRS by 2003, 1623 )
DISTRIBUTION AND APPORTIONMENT
1. On the third Mondays of July, October, January and April of
each year, each county treasurer shall deposit with the State Controller
all money which has come into his hands as county treasurer for the use
and benefit of the State.
2. Each county treasurer shall hold himself in readiness to settle
and pay all money in his hands belonging to the State at all other times
whenever required to do so by order signed by the State Controller, who
is authorized to draw such an order whenever he deems it necessary.
[2:183:1917; 1919 RL p. 2997; NCL § 6532]—(NRS A 1977, 562; 1991,
169; 2001, 2925 )
1. At least once each quarter and at such intervals as may be
required by the board of county commissioners, the county treasurer shall
apportion all the money that he has received as ex officio tax receiver
since the last apportionment into several funds, as provided by law, and
make out a statement of the apportionment under oath and transmit the
statement to the county auditor and to the governing body of each local
government entitled to receive an apportionment of the taxes collected.
The county auditor shall file his copy of the statement in his office.
2. A local government that receives an apportionment from the
county treasurer may not submit a claim for interest earned in a prior
fiscal year on the money apportioned, unless the claim is based solely
upon an error in the calculation of the money apportioned in that prior
fiscal year.
[30:344:1953]—(NRS A 1997, 3081, 3337; 1999, 637 )
CORRECTIONS, CANCELLATIONS AND MISCELLANEOUS PROVISIONS
1. If a clerical or typographical error or errors appear upon the
real or personal property tax roll of any county which have not been
corrected by any officer or board vested by law with the duty of
correcting such errors, the county assessor of the county upon whose tax
roll such errors appear shall make a report thereof to the board of
county commissioners of the county.
2. The board of county commissioners shall thereupon examine the
error or errors so reported, together with such evidence as may be
presented in connection therewith, and, if satisfied that the errors or
any of them are purely clerical or typographical shall:
(a) By an order entered in the minutes of the board authorize and
direct the county treasurer to correct the error or errors so reported so
as to conform to the true assessment; and
(b) Deliver a copy of the order to the county treasurer, who shall
thereupon make the corrections and change the tax roll or rolls in
conformity therewith.
3. If it appears that corrections of mathematical or typographical
errors on the tax roll are necessary, the county assessor may, with the
concurrence of the county treasurer, make corrections in the assessed
valuation of any property within the county. When such corrections are
made, the county treasurer shall make such adjustments as are necessary
to the tax rolls for fiscal years within 3 years after the fiscal year
for which the corrections were made. The adjustment may be a full refund
or a credit against taxes due which may be allocated over a period no
longer than 3 years.
4. At the end of each fiscal year the county treasurer shall
report to the board of county commissioners all corrections made under
subsection 3 during such fiscal year. The board of county commissioners
shall approve or disapprove each correction reported. The county
treasurer shall make any adjustments to the tax rolls made necessary by
the disapproval by the board of county commissioners of any corrections
made.
[1:70:1949; 1943 NCL § 1930.01]—(NRS A 1969, 629; 1997, 1580)
1. If the county assessor determines that certain personal
property was not assessed, he may assess the property based upon its
taxable value in the year in which it was not assessed.
2. If the county assessor determines that certain personal
property was underassessed because it was incorrectly reported by the
owner, the assessor may assess the property based upon its taxable value
in the year in which it was underassessed. He may then send an additional
tax bill for an amount which represents the difference between the
reported value and the taxable value for each year.
3. The assessments provided for in subsections 1 and 2 may be made
at any time within 3 years after the end of the fiscal year in which the
taxes would have been due. The tax bill must specify the fiscal year for
which the tax is due and the applicable rate and whether it is for
property which was not assessed or for property which was underassessed.
4. If property is not assessed or is underassessed because the
owner submitted an incorrect written statement or failed to submit a
written statement required pursuant to subsection 1 of NRS 361.265 , there must be added to the taxes due a
penalty in the amount of 20 percent of the tax for each year the property
was not assessed or was underassessed. The county assessor may waive this
penalty if he finds extenuating circumstances sufficient to justify the
waiver.
(Added to NRS by 1987, 530; A 1999, 2774 )
1. If an overassessment of real or personal property appears upon
the secured tax roll of any county because of a factual error concerning
its existence, size, quantity, age, use or zoning or legal or physical
restrictions on its use within 3 years after the end of the fiscal year
for which the assessment was made, the county assessor shall make a
report thereof to the board of county commissioners of the county.
2. The board of county commissioners shall examine the error so
reported, together with any evidence presented and, if satisfied that the
error is factual, shall:
(a) By an order entered in the minutes of the board, direct the
county treasurer to correct the error; and
(b) Deliver a copy of the order to the county treasurer, who shall
make the necessary adjustments to the tax bill and correct the secured
tax roll. The adjustment may be a full refund or a credit against taxes
due which may be allocated over a period no longer than 3 years.
3. Partial or complete destruction of a real property improvement
or of personal property may be adjusted pro rata if the destruction
occurred on or after the lien date and the property was rendered unusable
or uninhabitable for a period of not less than 90 consecutive days. The
adjustments may be made in the form of a credit on taxes due or a refund
if taxes have been paid for the period. The county assessor shall notify
the county treasurer of each adjustment. The county assessor shall report
recommended adjustments to the board of county commissioners no later
than June 30 of each fiscal year.
(Added to NRS by 1987, 530; A 1989, 1822; 1991, 2100; 1993, 97;
1997, 1581; 2003, 2772 )
1. The county assessor of any county in which real property is
located which is not on the secured roll shall assess the property and
petition the appropriate board of equalization to place the property on
the secured roll for the next tax year. The taxes for the current year
and any prior year must be calculated and collected in the same manner as
if the property had been assessed in those years and placed on the
secured roll.
2. The assessment may be made at any time within 3 years after the
end of the fiscal year in which the taxes would have been due.
3. The petition must be made to the:
(a) County board of equalization if the assessment is made on or
after July 1 but before February 1; or
(b) State board of equalization if the assessment is made on or
after February 1, but before July 1.
4. The county assessor shall give notice of the assessment by
certified letter to the owner of the property on or before the date on
which the petition is filed pursuant to subsection 1. The notice must
include:
(a) A description of the property;
(b) The years for which the taxes were not paid;
(c) The assessed valuation of the property for each of the years
stated in paragraph (b); and
(d) A statement informing the property owner of his right to appeal
the assessed valuation at a hearing of the appropriate board of
equalization.
(Added to NRS by 1987, 531; A 1989, 1822)
1. If newly constructed real property is not assessed on the
secured assessment roll for the current tax year and the roll has been
closed pursuant to NRS 361.310 , the
county assessor of any county wherein the property is located shall
assess the property as personal property and give his receipt for the
taxes paid thereon in the amount received by him. If the amount of the
taxes exceeds $100, they may be paid in installments as provided in NRS
361.483 for property assessed upon the
real property tax roll.
2. An assessment may be made at any time between July 1 and
December 15. The receipt issued by the county assessor must specify the
description of the property, together with the year for which the tax is
paid.
3. Any taxes for property assessed pursuant to this section which
become delinquent must be treated in the same manner as if the property
had been placed on the secured roll.
4. The receipt issued by the county assessor is conclusive
evidence for the payment of all taxes against the property described for
the year named on the receipt and is a complete defense to any action for
taxes which may be brought for the period covered by the receipt.
[1:244:1951]—(NRS A 1983, 686; 1987, 532; 1991, 2100; 1999, 203
; 2001, 8 )
1. If the tax receiver of a county determines that a taxpayer has
claimed and is entitled to a partial abatement from taxation for a fiscal
year pursuant to NRS 361.4723 , but
that the taxpayer for good cause failed to claim the partial abatement
before the extension of the tax roll for that fiscal year pursuant to NRS
361.465 , the tax receiver may, with the
concurrence of the tax assessor and without the approval of the board of
county commissioners of that county, correct the tax roll of the county
at any time during that fiscal year to indicate that the affected
property is eligible for that partial abatement for that fiscal year.
2. If the tax receiver corrects the tax roll of the county
pursuant to subsection 1 to indicate that the property of a taxpayer is
eligible for a partial abatement from taxation for a fiscal year, the
taxpayer is entitled to such a tax credit or refund, or combination
thereof, as the tax receiver deems appropriate.
(Added to NRS by 2005, 1744 )
Repealed. (See chapter 496, Statutes of Nevada 2005, at
page 2680 .)
Any partial abatements and partial exemptions from
taxation to which a person may be entitled pursuant to this chapter must
be applied in the following order of priority:
1. Any partial abatement to which the person is entitled pursuant
to NRS 361.4722 , 361.4723 or 361.4724 .
2. Any partial exemptions to which the person is entitled pursuant
to this chapter.
3. Any partial abatements to which the person is entitled pursuant
to this chapter other than a partial abatement described in subsection 1.
(Added to NRS by 2005, 1745 )
1. Whenever real property has been sold to pay for delinquent
taxes, and no deed to such property appears of record, whether the
purchaser shall have been an individual or the county treasurer as
trustee for the state and county, upon application to the board of county
commissioners the board may make its order addressed to the proper county
officer requiring such officer to make his deed for such property to the
purchaser.
2. The applicant for such deed shall address his application to
the board of county commissioners in writing, and shall state with
particularity the need for the deed applied for. The deed, when issued,
shall be in the name of the original purchaser, and shall state the
circumstances of its issuance, and shall be recorded at the expense of
the applicant.
3. The deed when recorded shall have the same effect as it would
have if issued and recorded at the time the property described therein
was sold to pay delinquent taxes.
[1:296:1953] + [2:296:1953] + [3:296:1953]
1. Whenever a person has acquired a legal, equitable, security or
vendee’s interest in a parcel of real property, which is a part of a
larger parcel upon which there are delinquent taxes, and the person
offers to tender to the county treasurer, in the county where the real
estate is assessed, his prorated share of the tax on the larger parcel,
covering the parcel in which he has acquired an interest, then the county
treasurer shall make a report of the offer to the board of county
commissioners of the county.
2. The board of county commissioners shall then examine the report
of the county treasurer, and request a report from the county assessor as
to the relative values of each parcel together with such other evidence
as may be presented in connection therewith. If, after reviewing the
report and evidence, the board of county commissioners is satisfied that
the person offering to tender payment of the taxes due has a legal or
beneficial interest in the smaller parcel only, it shall:
(a) Determine what proportion of the assessment and tax on the
entire parcel affected are attributable to the smaller parcel.
(b) Enter an order in the minutes of the board, directing:
(1) Each officer who has custody of the tax or assessment
roll for the year for which the offer to tender has been made and for
each subsequent year to divide and prorate the assessment and tax
accordingly.
(2) The county treasurer to accept the prorated tax when
tendered and apply it to the proper parcel. If the smaller parcel has, at
any time prior thereto, been conveyed to the county treasurer pursuant to
NRS 361.585 , the board shall enter a
further order directing the county treasurer to issue and deliver a deed
conveying the property to the person who has tendered the tax upon
payment to the county treasurer of the cost, penalties and interest
chargeable against the prorated tax for each fiscal period for which the
tax remains unpaid, until the time of conveyance.
(3) The county assessor to assess each parcel separately
thereafter.
(c) Direct the clerk of the board to mail a copy of the order to
the person offering to tender payment.
3. If the board of county commissioners issues the orders pursuant
to subsection 2, the county treasurer shall issue a receipt to the person
when he tenders payment of taxes. The receipt is conclusive evidence for
the payment of all taxes assessed against the particular parcel for which
the payment of tax is tendered, and is a complete defense to any action
for taxes due on the parcel which may be brought for the period covered
by the receipt.
4. Each county assessor receiving a request for a report as
provided for in subsection 2 shall submit the report to the board of
county commissioners within 30 days after receipt of the request.
(Added to NRS by 1967, 1208; A 1969, 198, 936; 1987, 817; 1989,
1823; 2005, 2662 )
1. As used in this section:
(a) “Program” means the state program established by NRS 705.425
for the physical preservation, in
place, of property of certain lines of railroad while service on such
lines is discontinued.
(b) “Property” means the trackage and other operating rail
properties of a line of railroad.
(c) “Taxes accrued” means the taxes (exclusive of special
assessments, delinquent taxes and interest) levied on the property of a
line of railroad which are due and payable during July, immediately
succeeding the date on which the owner of the property files a claim for
an allowance under this section.
2. The owner of property which is placed upon the tax roll and has
been admitted to the program by the Department of Transportation is
entitled to an allowance equal to the taxes accrued against such property.
3. A claim for an allowance under the program may be filed with
the assessor of the county in which the claimant’s property is located
between January 15 and April 30, inclusive. The claim must be made under
oath or affirmation and filed in such form and content and accompanied by
such proof as the Department may prescribe. The county assessor shall
furnish the appropriate form to each claimant.
4. The county assessor shall, within 10 days after receiving a
claim, determine the assessed valuation of the property to which the
claim applies and submit the claim to the Department. The Department
shall examine the claim and may obtain from the Department of
Transportation any information necessary to verify whether the line of
railroad which is the subject of the claim has been admitted to the
program, and if so, the date of admission and the identification of the
owner of the line.
5. The Department shall grant or deny each claim and shall notify
both the claimant and the county assessor of its decision not later than
June 30.
6. If the claim is granted, the county assessor immediately shall
notify the auditor and ex officio tax receiver of the county, who shall
make such adjustments with respect to the tax roll and the claimant’s tax
bill as are necessary to carry into effect the allowance granted to the
claimant.
7. The ex officio tax receiver of the county shall send to the
Department a statement showing the allowances granted pursuant to this
section. Upon verification and audit of the allowances, the Department
shall authorize reimbursement to the county by the State from money
appropriated for that purpose.
8. The Department shall adopt such regulations as are necessary to
carry out the provisions of this section.
9. Any person who willfully makes a materially false statement on
a claim filed under this section or produces false proof, and as a result
of such false statement or false proof an allowance is granted to a
person not entitled to the allowance, is guilty of a gross misdemeanor.
(Added to NRS by 1979, 563)
ALLODIAL TITLE
1. A person who owns and occupies a single-family dwelling, its
appurtenances and the land on which it is located, free and clear of all
encumbrances, except any unpaid assessment for a public improvement, may,
not later than June 13, 2005, apply to the county assessor to establish
allodial title to the dwelling, its appurtenances and the land on which
it is located. One or more persons who own such a home in any form of
joint ownership may, not later than June 13, 2005, apply for the allodial
title jointly if the dwelling is occupied by each person included in the
application. The application must be made on a form prescribed by the
State Treasurer. The county assessor may require that the application be
accompanied by a nonrefundable processing fee of not more than $25. If
collected, the fee must be deposited in the county general fund and used
to pay any expenses incurred by the county in carrying out the provisions
of NRS 361.900 to 361.920 , inclusive.
2. Upon receipt of an application made pursuant to subsection 1,
the county assessor shall transmit the application to the State
Treasurer. The county assessor shall transmit with the application any
additional information required by the State Treasurer.
3. Upon receipt of an application from a county assessor, the
State Treasurer shall determine the amount of money that would be
required to be paid by the owner of the property to establish allodial
title to the property using a tax rate of $5 for each $100 of assessed
valuation on the date of the application. The amount must be separately
calculated to produce an alternative for payment in a lump sum and an
alternative for the payment of installments over a payment period of not
more than 10 years. The amounts must be calculated to the best ability of
the State Treasurer so that the money paid plus the interest or other
income earned on that money will be adequate to pay all future tax
liability of the property for a period equal to the life expectancy of
the youngest titleholder of the property. The State Treasurer shall make
a written record of the calculations upon which the amount was
determined. The record must include an annual projection of the estimated
interest and income that will be earned on the money.
4. Upon completion of the calculations required by subsection 3,
the State Treasurer shall notify the requester of the two amounts.
5. If the homeowner pays the lump sum indicated by the State
Treasurer pursuant to subsection 4 and submits proof satisfactory to the
State Treasurer that the home is a single-family dwelling occupied by the
homeowner and that the home, its appurtenances and the land on which it
is located are owned free and clear of all encumbrances, except any
unpaid assessment for a public improvement, the State Treasurer shall
issue a certificate of allodial title to the homeowner for the home, its
appurtenances and the land on which it is located that is described in
the deed for that property.
6. If the homeowner notifies the State Treasurer that the
homeowner wishes to enter into an agreement with the State of Nevada to
establish allodial title to his residence by installments, the State
Treasurer shall execute such an agreement on behalf of the State of
Nevada. The agreement must include a provision for rescission of the
agreement by the homeowner at any time before the last payment is made
and a guarantee, upon such a rescission, of a refund of the unused
portion of the installment payments. The unused portion of the
installment payments must be calculated by:
(a) Determining the total amount of all installment payments made
before the date of the rescission plus the income and interest actually
accrued on that money; and
(b) Subtracting from the amount determined pursuant to paragraph
(a) a pro rata share of any expenses incurred by the State Treasurer that
are directly and indirectly related to the investment of the money in the
Allodial Title Trust Fund and any costs directly and indirectly related
to the administration of the allodial title program during the period for
which the installment payments were made.
7. The homeowner shall pay the installments directly to the State
Treasurer and shall continue to pay the current property taxes directly
to the county during the period for which the installment payments are
made.
8. Upon receipt of the last installment payment, which must
reflect any increase or decrease in the assessed valuation of the
property since the date of the application, and submission of proof
satisfactory to the State Treasurer that the home is a single-family
dwelling occupied by the homeowner and that the home, its appurtenances
and the land on which it is located are owned free and clear of all
encumbrances, except any unpaid assessment for a public improvement, the
State Treasurer shall issue a certificate of allodial title to the
homeowner for the home, its appurtenances and the land on which it is
located that is described in the deed for that property.
(Added to NRS by 1997, 3407; A 2005, 1484 )
1. Immediately upon the issuance of a certificate of allodial
title, the State Treasurer shall transmit a copy of the certificate to
the county assessor of the county in which the property is located.
2. Upon receipt of such a certificate, the county assessor shall
make a notation on the tax roll and collect no further taxes from the
allodial titleholder for the property, unless the allodial title is
relinquished by the homeowner or his heirs.
3. The county assessor shall, in lieu of all requirements
concerning notification of a taxpayer for the amount due pursuant to this
chapter, notify the State Treasurer of the annual taxes due based on the
date of the certificate of allodial title. The State Treasurer shall pay
the amounts due for taxes pursuant to this chapter, as those amounts
become due, from the Trust Fund for Allodial Title.
4. If, at the time a payment becomes due, the account for the
property upon which the taxes are due does not contain an amount
sufficient to make the payment, the State Treasurer shall make up the
deficiency with money from the Allodial Title Account for Stabilization.
If the money in the Allodial Title Account for Stabilization is not
sufficient to make up the deficiency, the State Treasurer shall use all
money available in the account for the property and the Allodial Title
Account for Stabilization, if any, to make a partial payment of the
amount due. If no money is available in either account, the State
Treasurer shall notify the county treasurer. Any deficiency in tax
proceeds resulting from the partial or nonpayment of taxes pursuant to
this section must be borne by each of the entities that would have
received the proceeds, including the State, in the same proportion as the
tax rate of the entity bears to the total tax rate for the property.
(Added to NRS by 1997, 3408)
Allodial title established
pursuant to NRS 361.900 is valid for as
long as the homeowner continues to own the residence unless he
relinquishes the allodial title pursuant to NRS 361.915 .
(Added to NRS by 1997, 3409; A 2005, 1486 )
1. A homeowner or heir who has inherited the property may
relinquish the allodial title to the home at any time and shall
relinquish such title:
(a) Upon the sale, lease or other transfer of the property during
the lifetime of the last surviving allodial titleholder of the property;
(b) Within 150 days after the date on which the last surviving
allodial titleholder no longer occupies the dwelling; or
(c) At the time the home is converted to anything other than a
single-family dwelling occupied by the owner.
2. If the last surviving allodial titleholder, all allodial
titleholders of the residence or all heirs are required by subsection 1
or choose to relinquish the allodial title, the State Treasurer must be
notified in a written document that is signed by each allodial
titleholder or heir and notarized.
3. Upon receipt of a notice to relinquish allodial title, the
State Treasurer shall prepare a refund of the unused portion of the money
in the Allodial Title Trust Fund that is attributable to the title being
relinquished, if any. The unused portion must be calculated by:
(a) Determining the total amount paid by the allodial titleholder
into the Allodial Title Trust Fund plus the income and interest actually
accrued on that money; and
(b) Subtracting from the amount determined pursuant to paragraph
(a):
(1) The amount which was paid out for taxes from the
Allodial Title Trust Fund on behalf of the property during the period for
which the allodial title was held;
(2) A pro rata share of any expenses incurred by the State
Treasurer that are directly and indirectly related to the investment of
the money in the Allodial Title Trust Fund and any costs directly and
indirectly related to the administration of the allodial title program
during the period for which the allodial title was held; and
(3) Any money removed from the account for the property
pursuant to subsection 3 of NRS 361.920 .
4. Immediately upon the acceptance of a notice to relinquish
allodial title, the State Treasurer shall transmit a copy of the notice
to the county assessor of the county in which the property is located.
Upon receipt of such a notice, the county assessor shall make a notation
on the tax roll and proceed to collect all future taxes directly from the
homeowner.
5. Allodial title may not be relinquished by less than all of the
allodial titleholders or heirs of the residence.
(Added to NRS by 1997, 3411; A 2005, 1487 )
1. The Allodial Title Trust Fund is hereby created. The State
Treasurer shall administer the Fund. The interest and income earned on
the money in the Trust Fund must be credited to the Fund. The State
Treasurer shall expend the money in the Trust Fund to make the payments
of property tax on behalf of the residential properties for which
allodial title has been established and not relinquished and for no other
purposes except that not more than 2 percent of the money in the Fund may
be used as necessary to pay expenses of the State Treasurer that are
directly related to the cost to invest the money in the Fund and to
administer the program. The State Treasurer shall not make any payment
from the money in the Trust Fund more than 5 business days before the day
on which the payment becomes due.
2. The State Treasurer shall invest the money in the Trust Fund in
obligations which would be legal investments for the state pursuant to
NRS 355.140 .
3. The State Treasurer shall maintain a separate account in the
Trust Fund for each allodial title and an Allodial Title Account for
Stabilization. Any interest or other income earned on the money in an
account that exceeds the projection of estimated interest and income made
pursuant to subsection 3 of NRS 361.900
for the fiscal year must be transferred to the Allodial Title Account for
Stabilization as soon as practicable after June 30 of that year.
4. The State Treasurer shall adopt such regulations as are
necessary to carry out the provisions of NRS 361.900 to 361.920 ,
inclusive, to ensure that the Allodial Title Trust Fund is efficiently
and securely maintained.
(Added to NRS by 1997, 3412)
