[Rev. 11/21/2013 10:25:46 AM--2013]

CHAPTER 250 - COUNTY ASSESSORS

GENERAL PROVISIONS

NRS 250.010           Election; term of office.

NRS 250.020           Oath.

NRS 250.030           Bond.

NRS 250.040           Vacancy: Time of appointment; applicable law governing appointment.

NRS 250.060           Deputies.

NRS 250.065           Deputy required to hold appraiser’s certificate.

NRS 250.070           Office; hours to remain open.

NRS 250.080           County assessor and deputies may administer oaths.

NRS 250.085           Account for the Acquisition and Improvement of Technology in the Office of the County Assessor.

NRS 250.087           Parcel datasets.

NRS 250.090           Punishment for neglect of duty.

CONFIDENTIAL INFORMATION

NRS 250.100           Definitions.

NRS 250.110           “Confidential information” defined.

NRS 250.120           “Personal information” defined.

NRS 250.130           Court order to maintain confidentiality of personal information.

NRS 250.140           Certain persons authorized to request personal information maintained by county assessor to be kept confidential.

NRS 250.150           Disclosure of confidential information maintained by county assessor.

NRS 250.160           Provision of confidential information by county assessor.

NRS 250.170           Denial of request for confidential information.

NRS 250.180           Program to request list of assessor’s roll; account with office of assessor to facilitate access to information.

NRS 250.190           Revocation of access to documents.

NRS 250.200           Regulation by professional or occupational boards of licensees who access confidential information from county assessor.

NRS 250.210           Unlawful acts; penalties.

NRS 250.220           Unlawful disclosure of confidential information obtained from county assessor; penalty.

NRS 250.230           Civil penalty.

_________

 

GENERAL PROVISIONS

      NRS 250.010  Election; term of office.

      1.  County assessors shall be elected by the qualified electors of their counties.

      2.  County assessors shall be chosen by the electors of their respective counties at the general election in 1922, and at the general election every 4 years thereafter, and shall enter upon the duties of their offices on the first Monday of January subsequent to their election.

      [Part 1:108:1866; B § 2599; BH § 1636; C § 1782; RL § 2765; NCL § 4765] + [Part 9:108:1866; B § 2607; BH § 1644; C § 1790; RL § 2773; NCL § 4773] + [Part 17:108:1866; A 1921, 96; NCL § 4781]—(NRS A 1969, 1464; 1973, 245)

      NRS 250.020  Oath.  Each county assessor, before entering upon the duties of office, shall take the oath of office as prescribed by law, which shall be endorsed on his or her certificate of election or appointment.

      [Part 3:97:1865; B § 3017; BH § 2181; C § 2284; RL § 1571; NCL § 2052]

      NRS 250.030  Bond.

      1.  Each county assessor, before entering upon the duties of office, shall execute to the people of the State of Nevada, a bond in the penal sum of $10,000, with two or more sufficient sureties, to be approved by the board of county commissioners, and filed in the office of the county clerk, conditioned for the faithful performance of all the duties of office required by law, unless a blanket fidelity bond is furnished by the county.

      2.  Suit may be instituted on the county assessor’s bond in the manner prescribed by law for the benefit of any person who may be aggrieved by the wrongful act or conduct of the county assessor or the county assessor’s deputy.

      [Part 3:97:1865; B § 3017; BH § 2181; C § 2284; RL § 1571; NCL § 2052] + [7:97:1865; B § 3021; BH § 2184; C § 2287; RL § 1575; NCL § 2056]—(NRS A 1979, 289)

      NRS 250.040  Vacancy: Time of appointment; applicable law governing appointment.  In case of a vacancy in the office of the county assessor, or failure of any county assessor to qualify as required in this chapter, the board of county commissioners, within 45 days after the vacancy or failure to qualify occurs, shall appoint a person pursuant to NRS 245.170 to fill the vacancy. The person appointed shall give bond and take the oath of office prescribed by law that is required of county assessors elected by the people.

      [4:97:1865; B § 3018; BH § 2182; C § 2285; RL § 1572; NCL § 2053]—(NRS A 1997, 1291, 1584; 1999, 434)

      NRS 250.060  Deputies.

      1.  All county assessors may appoint deputies, who are authorized to transact all official business relating to the office to the same extent as the county assessors. A deputy must be at least 18 years of age. The appointment of a deputy must not be construed to confer upon that deputy policymaking authority for the office of the county assessor or the county by which the deputy is employed.

      2.  County assessors are responsible on their official bonds for all official malfeasance or nonfeasance of their deputies. Bonds for the faithful performance of their official duties may be required of deputies by county assessors.

      3.  All appointments of deputies under the provisions of this section must be in writing and must, together with the oath of office of the deputies, be recorded in the office of the recorder of the county within which the county assessor legally holds and exercises his or her office. Revocations of such appointments must also be recorded as provided in this section. From the time of the recording of the appointments or revocations therein, persons shall be deemed to have notice of the appointments or revocations.

      [Part 1:101:1864; A 1905, 33; 1913, 108; 1919 RL § 2848; NCL § 4848] + [Part 2:101:1864; B § 3068; BH § 2280; C § 2452; RL § 2849; NCL § 4849] + [Part 3:101:1864; B § 3069; BH § 2281; C § 2453; RL § 2850; NCL § 4850]—(NRS A 1969, 1464; 1993, 2432; 2001, 1745; 2005, 681)

      NRS 250.065  Deputy required to hold appraiser’s certificate.  No person may be appointed as a deputy county assessor with appraising responsibility unless the person holds a valid appraiser’s certificate issued by the Department of Taxation.

      (Added to NRS by 1975, 1653; A 1983, 226)

      NRS 250.070  Office; hours to remain open.  County assessors shall keep an office at the county seat of their county, which shall be kept open in accordance with the provisions of NRS 245.040.

      [Part 1:178:1907; A 1929, 255; 1955, 6, 471]

      NRS 250.080  County assessor and deputies may administer oaths.  The county assessor and the county assessor’s deputies are authorized to administer all oaths and affirmations contemplated by law in the discharge of their duties as assessors.

      [8:97:1865; B § 3022; BH § 2186; C § 2289; RL § 1576; NCL § 2057]

      NRS 250.085  Account for the Acquisition and Improvement of Technology in the Office of the County Assessor.

      1.  The board of county commissioners of each county shall by ordinance create in the county general fund an account to be designated as the Account for the Acquisition and Improvement of Technology in the Office of the County Assessor.

      2.  The money in the Account:

      (a) Must be accounted for separately and not as a part of any other account; and

      (b) Must not be used to replace or supplant any money available from other sources to acquire technology for and improve technology used in the office of the county assessor.

      3.  The money in the Account must be used to acquire technology for or improve the technology used in the office of the county assessor or by another entity with operational impact on the office of the county assessor, including, without limitation, the payment of costs associated with acquiring or improving technology for converting and archiving records, purchasing hardware and software, maintaining the technology, training employees in the operation of the technology and contracting for professional services relating to the technology.

      4.  On or before July 1 of each year, the county assessor shall submit to the board of county commissioners a report of the projected expenditures of the money in the Account for the following fiscal year. Any money remaining in the Account at the end of a fiscal year that has not been committed for expenditure reverts to the county general fund.

      (Added to NRS by 2003, 2782; A 2005, 2667; 2011, 3530)

      NRS 250.087  Parcel datasets.

      1.  Notwithstanding any other provision of law, not later than September 1 of each year, a county assessor shall provide to the State Demographer at no charge the parcel dataset of the county assessor as of June 30 of that year. The State Demographer may not require a county assessor to provide information pursuant to this subsection in a particular digital or electronic format or to use any specific software to provide the information. The State Demographer shall keep confidential the information provided to him or her pursuant to this subsection, except that the State Demographer shall provide such information at no charge to a state agency which satisfies the requirements of this section.

      2.  A state agency engaged in activities related to economic development or population estimate research may request the parcel datasets provided to the State Demographer pursuant to subsection 1 by submitting a written request to the State Demographer. The written request must include, without limitation:

      (a) The name and address of the state agency;

      (b) A statement of the purpose for which the state agency is seeking the parcel datasets; and

      (c) A summary of the research or statistical reports which will be produced from the parcel datasets.

      3.  Except as otherwise provided in subsection 4, if the State Demographer finds that a written request complies with subsection 2, the State Demographer shall provide to the state agency at no charge the parcel datasets provided to the State Demographer pursuant to subsection 1.

      4.  The State Demographer may refuse a request submitted by a state agency pursuant to subsection 2 if the State Demographer has provided the requested information to the state agency during the calendar year in which the request is made.

      5.  A state agency receiving parcel datasets pursuant to this section shall provide to the county that provided the parcel datasets and the Office of Economic Development, at no charge, a summary of the research produced from that information.

      6.  The State Demographer or any employee or other agent of a state agency receiving parcel datasets pursuant to this section shall not knowingly:

      (a) Publish or otherwise disclose any information made confidential pursuant to NRS 250.100 to 250.230, inclusive; or

      (b) Use any information made confidential pursuant to NRS 250.100 to 250.230, inclusive, to contact any person.

      7.  A person who violates subsection 6 is guilty of a misdemeanor and, in addition, the court may order a person who violates subsection 6 to pay a civil penalty in an amount not to exceed $2,500 for each act.

      8.  A state agency receiving a parcel dataset pursuant to this section shall keep the parcel dataset confidential, and, except as otherwise provided in subsection 5, the State Demographer, or any employee or other agent of a state agency receiving a parcel dataset pursuant to this section, shall not provide the parcel dataset to any person or governmental agency.

      9.  As used in this section:

      (a) “Parcel dataset” means data or files maintained in digital or electronic format by a county assessor in the course of his or her duties that contain information on each parcel in the county, including, without limitation, information concerning ownership, parcel number, address, land designations and zoning, improvements and, if applicable, the date and price of sale.

      (b) “State agency” means:

             (1) The State of Nevada, or any agency, instrumentality or corporation thereof; and

             (2) Faculty of the Nevada System of Higher Education or any branch or facility thereof.

      (c) “State Demographer” means the demographer employed pursuant to NRS 360.283.

      (Added to NRS by 2011, 3490)

      NRS 250.090  Punishment for neglect of duty.  If any county assessor or deputy assessor shall be guilty of neglect of any of the duties enjoined on him or her by law, he or she shall be liable to indictment in any court of competent jurisdiction, and fined in any sum not exceeding $500.

      [6:97:1865; B § 3020; BH § 2183; C § 2286; RL § 1574; NCL § 2055]

CONFIDENTIAL INFORMATION

      NRS 250.100  Definitions.  As used in NRS 250.100 to 250.230, inclusive, unless the context otherwise requires, the words and terms defined in NRS 250.110 and 250.120 have the meanings ascribed to them in those sections.

      (Added to NRS by 2005, 1481)

      NRS 250.110  “Confidential information” defined.  “Confidential information” means personal information deemed confidential pursuant to NRS 250.130.

      (Added to NRS by 2005, 1481)

      NRS 250.120  “Personal information” defined.  “Personal information” means:

      1.  The home address of the person;

      2.  The home address of the spouse or minor child of the person;

      3.  Any photograph of the home of the person; and

      4.  Any photograph of the home of the spouse or minor child of the person,

Ę but does not include an assessor’s parcel number.

      (Added to NRS by 2005, 1481)

      NRS 250.130  Court order to maintain confidentiality of personal information.

      1.  Any person listed in NRS 250.140 who wishes to have personal information about himself or herself that is contained in the records of a county assessor be kept confidential must obtain an order of a court that requires the county assessor to maintain the personal information of the person in a confidential manner. Such an order must be based on a sworn affidavit by the person, which affidavit:

      (a) States that the affiant qualifies as a person listed in NRS 250.140; and

      (b) Sets forth sufficient justification for the request for confidentiality.

      2.  Upon receipt of such an order, a county assessor shall keep such information confidential and shall not:

      (a) Disclose the confidential information to anyone, unless disclosure is specifically authorized in writing by that person; or

      (b) Post the confidential information on the Internet or its successor, if any, or make the information available to others in any other way.

      (Added to NRS by 2005, 1482)

      NRS 250.140  Certain persons authorized to request personal information maintained by county assessor to be kept confidential.

      1.  The following persons may request that personal information contained in the records of a county assessor be kept confidential:

      (a) Any justice or judge in this State.

      (b) Any peace officer or retired peace officer.

      (c) The spouse or minor child of a person described in paragraph (a) or (b).

      (d) The surviving spouse or minor child of a person described in paragraph (a) or (b) who was killed in the performance of his or her duties.

      2.  As used in this section, “peace officer” means:

      (a) Any person upon whom some or all of the powers of a peace officer are conferred pursuant to NRS 289.150 to 289.360, inclusive; and

      (b) Any person:

             (1) Who resides in this State;

             (2) Whose primary duties are to enforce the law; and

             (3) Who is employed by a law enforcement agency of the Federal Government, including, without limitation, a ranger for the National Park Service and an agent employed by the Federal Bureau of Investigation, Secret Service, United States Department of Homeland Security or United States Department of the Treasury.

      (Added to NRS by 2005, 1482)

      NRS 250.150  Disclosure of confidential information maintained by county assessor.  If a person listed in NRS 250.140 requests confidentiality, the confidential information of that person may only be disclosed as provided in NRS 239.0115, 250.087, 250.160 or 250.180.

      (Added to NRS by 2005, 1482; A 2007, 2084; 2011, 3491)

      NRS 250.160  Provision of confidential information by county assessor.

      1.  A county assessor may provide confidential information for use:

      (a) By any governmental entity, including, without limitation, any court or law enforcement agency, in carrying out its functions, or any person acting on behalf of a federal, state or local governmental agency in carrying out its functions.

      (b) In connection with any civil, criminal, administrative or arbitration proceeding before any federal or state court, regulatory body, board, commission or agency, including, without limitation, use for service of process, investigation in anticipation of litigation, and execution or enforcement of judgments and orders or pursuant to an order of a federal or state court.

      (c) By a private investigator, private patrol officer or security consultant who is licensed pursuant to chapter 648 of NRS, for any use authorized pursuant to this section.

      (d) In connection with an investigation conducted pursuant to NRS 253.0415 or 253.220.

      (e) In activities relating to research and the production of statistical reports, if the address or information will not be published or otherwise disclosed or used to contact any person.

      (f) In the bulk distribution of surveys, marketing material or solicitations, if the assessor has adopted policies and procedures to ensure that the information will be used or sold only for use in the bulk distribution of surveys, marketing material or solicitations.

      (g) By a reporter or editorial employee who is employed by or affiliated with any newspaper, press association or commercially operated, federally licensed radio or television station.

      (h) In accordance with NRS 250.087.

      2.  Except for a reporter or editorial employee described in paragraph (g) of subsection 1, a person who obtains information pursuant to this section and sells or discloses that information shall keep and maintain for at least 5 years a record of:

      (a) Each person to whom the information is sold or disclosed; and

      (b) The purpose for which that person will use the information.

      (Added to NRS by 2005, 1482; A 2009, 2268; 2011, 3491)

      NRS 250.170  Denial of request for confidential information.  Except for a request from a governmental entity pursuant to paragraph (a) of subsection 1 of NRS 250.160 or in response to an order of a federal or state court pursuant to paragraph (b) of subsection 1 of NRS 250.160, a county assessor may deny a request for confidential information if the assessor reasonably believes that the information may be used in an unauthorized manner.

      (Added to NRS by 2005, 1483)

      NRS 250.180  Program to request list of assessor’s roll; account with office of assessor to facilitate access to information.  A county assessor may establish a program whereby a person may request a complete list of the assessor’s roll, including, without limitation, any confidential information, by establishing an account with the office of the assessor to facilitate the person’s ability to request such information electronically or by written request if the person has submitted to the assessor proof that he or she is eligible to request such information pursuant to NRS 250.160 and a signed and notarized affidavit acknowledging:

      1.  That the person has read and fully understands the current laws and regulations regarding the manner in which confidential information from the assessor’s files and records may be obtained and the authorized use of such information.

      2.  That the person understands that any sale or disclosure of such information must be in accordance with the provisions of NRS 250.100 to 250.180, inclusive.

      3.  That the person understands that the assessor will maintain a record of any confidential information he or she requests.

      4.  That the person understands the penalties for violating the provisions of NRS 250.100 to 250.180, inclusive.

      5.  That the person understands that a violation of any of the provisions of NRS 250.100 to 250.180, inclusive, may result in a revocation of his or her privilege to request documents pursuant to this section.

      (Added to NRS by 2005, 1483)

      NRS 250.190  Revocation of access to documents.  A county assessor who establishes a program pursuant to NRS 250.180 may revoke the privilege to request documents pursuant to NRS 250.180 for a violation of the provisions of NRS 250.100 to 250.180, inclusive.

      (Added to NRS by 2005, 1483)

      NRS 250.200  Regulation by professional or occupational boards of licensees who access confidential information from county assessor.  If a professional or occupational board determines that its licensees regularly participate in a program established pursuant to NRS 250.180, the board shall adopt procedures to ensure that the confidential information obtained by its licensees pursuant to NRS 250.180 is used for the purposes for which it was obtained.

      (Added to NRS by 2005, 1484)

      NRS 250.210  Unlawful acts; penalties.

      1.  A person shall not:

      (a) Make a false representation to obtain any information pursuant to NRS 250.100 to 250.180, inclusive; or

      (b) Knowingly obtain or disclose information pursuant to NRS 250.100 to 250.180, inclusive, for any use not authorized pursuant to NRS 250.087 or 250.100 to 250.180, inclusive.

      2.  A person who violates the provisions of this section is guilty of a misdemeanor.

      (Added to NRS by 2005, 1484; A 2011, 3492)

      NRS 250.220  Unlawful disclosure of confidential information obtained from county assessor; penalty.  If a person discloses confidential information about a person listed in NRS 250.140 in violation of NRS 250.100 to 250.180, inclusive, and the person who makes the disclosure knows or reasonably should know that such disclosure will create a substantial risk of bodily harm to the person about whom the information pertains, the person who makes the disclosure is guilty of a misdemeanor.

      (Added to NRS by 2005, 1484)

      NRS 250.230  Civil penalty.  In addition to any penalty imposed pursuant to NRS 250.210 or 250.220, the court may order a person who commits an act described in those sections to pay a civil penalty in an amount not to exceed $2,500 for each act.

      (Added to NRS by 2005, 1484)