[Rev. 11/21/2013 11:12:09 AM--2013]

CHAPTER 375 - TAXES ON TRANSFERS OF REAL PROPERTY

GENERAL PROVISIONS

NRS 375.010           Definitions.

NRS 375.015           Regulations of Department.

ADMINISTRATION

NRS 375.018           Principles for administration by county recorder.

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

NRS 375.019           Powers and duties of Department.

NRS 375.020           Imposition and rate of tax.

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

NRS 375.026           Optional imposition of additional tax in certain counties; rate and collection of tax; disposition and use of proceeds.

NRS 375.030           Payment of taxes, penalties and interest.

NRS 375.060           Declaration of value of property.

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

NRS 375.090           Exemptions.

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

NRS 375.110           Penalty for falsifying value of property.

ENFORCEMENT

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

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

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

NRS 375.150           Refund to taxpayer after audit.

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

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

NRS 375.180           Manner of service of process.

NRS 375.190           Extension of lien.

NRS 375.200           Warrant: Issuance; effect.

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

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

NRS 375.230           Evidentiary effect of certificate of release.

RIGHTS AND RESPONSIBILITIES OF TAXPAYERS

NRS 375.240           Citation of NRS 375.250.

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

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

NRS 375.270           Provision of instructions to taxpayer.

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

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

NRS 375.300           Provision of response to request submitted by taxpayer.

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

NRS 375.320           Appeal of decision of county recorder.

NRS 375.330           Waiver of tax, penalty and interest.

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GENERAL PROVISIONS

      NRS 375.010  Definitions.

      1.  The following terms, wherever used or referred to in this chapter, have the following meaning unless a different meaning clearly appears in the context:

      (a) “Buyer” means a person or other legal entity acquiring title to any estate or present interest in real property in this State by deed, including, without limitation, a grantee or other transferee of real property.

      (b) “Deed” means every instrument in writing, whatever its form and by whatever name it is known in law, by which title to any estate or present interest in real property, including a water right, permit, certificate or application, is conveyed or transferred to, and vested in, another person, except that the term does not include:

             (1) A lease for any term of years;

             (2) An easement;

             (3) A deed of trust or common-law mortgage instrument that encumbers real property;

             (4) A last will and testament;

             (5) A distribution of the separate property of a decedent pursuant to chapter 134 of NRS;

             (6) An affidavit of a surviving tenant;

             (7) A conveyance of a right-of-way; or

             (8) A conveyance of an interest in gas, oil or minerals.

      (c) “Escrow” means the delivery of a deed by the seller into the hands of a third person, including an attorney, title company, real estate broker or other person engaged in the business of administering escrows for compensation, to be held by the third person until the happening of a contingency or performance of a condition, and then to be delivered by the third person to the buyer.

      (d) “Land sale installment contract” means any agreement between a seller and a buyer of real property located in this State pursuant to which the buyer gives and the seller receives the consideration paid in multiple payments during a specified period and the seller retains title to the real property that is the subject of the agreement until the full contract price is paid, at which time title to the real property is transferred by an instrument in writing from the seller to the buyer. The term does not include a deed of trust or common-law mortgage instrument that encumbers real property or an option to purchase real property.

      (e) “Seller” means a person or other legal entity transferring title to any estate or present interest in real property in this State by deed, including, without limitation, a grantor or other transferor of real property.

      (f) “Value” means:

             (1) In the case of any deed which is not a gift, or a land sale installment contract, the amount of the full purchase price paid or to be paid for the real property.

             (2) In the case of a gift, or any deed with nominal consideration or without stated consideration, the estimated fair market value of the property.

      2.  As used in paragraph (f) of subsection 1, “estimated fair market value” means the estimated price the real property would bring on the open market in a sale between a willing buyer and a willing seller. Such price may be derived from the assessor’s taxable value or the prior purchase price, if the prior purchase was within the 5 years immediately preceding the date of valuation, whichever is higher.

      (Added to NRS by 1967, 1759; A 1985, 515; 1989, 1503; 1995, 438; 1997, 1583; 1999, 1067; 2001, 1591; 2005, 2055; 2009, 1109)

      NRS 375.015  Regulations of Department.  The Department may prescribe such regulations as it may deem necessary to carry out the purposes of this chapter.

      (Added to NRS by 1967, 1761; A 1975, 1740)

ADMINISTRATION

      NRS 375.018  Principles for administration by county recorder.  With regard to the administration of any tax imposed by this chapter, the county recorder shall apply the following principles:

      1.  Forms, instructions and regulations governing the computation of the amount of tax due must be brief and easily understood.

      2.  In cases where another authority, such as the United States or this state, also imposes a tax upon the same property or revenue, the mechanism for collecting the tax imposed by the county must be as nearly compatible with the collection of the other taxes as is feasible.

      3.  Unless a change is made necessary by statute or to preserve compatibility with a tax imposed by another authority, the forms, instructions and regulations must remain the same from year to year, to make the taxpayer’s liability as predictable as is feasible.

      4.  Exemptions or waivers, where permitted by statute, must be granted:

      (a) Equitably among eligible taxpayers; and

      (b) As sparingly as is consistent with the legislative intent, to retain the broadest feasible base for the tax.

      (Added to NRS by 2001, 1587; A 2003, 3485; 2003, 20th Special Session, 170)

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

      1.  A county recorder who has any question of law regarding the imposition or collection of any tax imposed by this chapter shall request an opinion from the district attorney pursuant to NRS 252.160. The district attorney shall request an opinion on the question from the Attorney General pursuant to NRS 228.150 if:

      (a) The county recorder informs the district attorney that there is a conflict between the opinions of two or more district attorneys in this State on the question; or

      (b) The district attorney:

             (1) Chooses not to render an opinion on the question; or

             (2) Determines that he or she will not be able to render an opinion on the question within a reasonable time.

      2.  A county recorder shall not delay the recordation of any document pending the issuance of an opinion requested from the Attorney General pursuant to subsection 1 if the appropriate fees and taxes, as determined by the county recorder, have been paid.

      3.  If, according to an opinion issued by the Attorney General in response to a request submitted pursuant to subsection 1, the amount of any taxes received by a county recorder differs from the amount required by law, the county recorder shall cause the notice required by NRS 375.280 to be given to the taxpayer.

      (Added to NRS by 2005, 2055)

      NRS 375.019  Powers and duties of Department.

      1.  The Department shall, to ensure that the tax imposed by NRS 375.023 is collected fairly and equitably in all counties, coordinate the collection and administration of that tax. For this purpose, the Department may conduct such audits of the records of the various counties as are necessary to carry out the provisions of NRS 375.023.

      2.  When requested, the Department shall render assistance to the county recorder of a county whose population is less than 30,000 relating to the imposition and collection of the tax imposed by NRS 375.023.

      3.  The Department is not entitled to receive any fee for rendering any assistance pursuant to subsection 2.

      (Added to NRS by 2003, 20th Special Session, 170)

      NRS 375.020  Imposition and rate of tax.

      1.  A tax, at the rate of:

      (a) In a county whose population is 700,000 or more, $1.25; and

      (b) In a county whose population is less than 700,000, 65 cents,

Ê for each $500 of value or fraction thereof, is hereby imposed on each deed by which any lands, tenements or other realty is granted, assigned, transferred or otherwise conveyed to, or vested in, another person, or land sale installment contract, if the consideration or value of the interest or property conveyed exceeds $100.

      2.  The amount of tax must be computed on the basis of the value of the transferred real property as declared pursuant to NRS 375.060.

      (Added to NRS by 1967, 1760; A 1971, 80; 1989, 1504; 1991, 1043, 1640; 1997, 2466; 2001, 1592; 2009, 1110; 2011, 1234)

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

      1.  In addition to all other taxes imposed on transfers of real property, a tax, at the rate of $1.30 on each $500 of value or fraction thereof, is hereby imposed on each deed by which any lands, tenements or other realty is granted, assigned, transferred or otherwise conveyed to, or vested in, another person, or land sale installment contract, if the consideration or value of the interest or property conveyed exceeds $100.

      2.  The amount of the tax must be computed on the basis of the value of the transferred property as declared pursuant to NRS 375.060.

      3.  The county recorder of each county shall collect the tax in the manner provided in NRS 375.030, except that the amount collected must be transmitted to the State Controller for deposit in the State General Fund within 30 days after the end of the calendar quarter during which the tax was collected.

      4.  The county recorder of each county may deduct and withhold from the taxes collected 1 percent of those taxes to reimburse the county for the cost of collecting the tax.

      (Added to NRS by 2003, 20th Special Session, 170; A 2005, 2056; 2009, 1110)

      NRS 375.026  Optional imposition of additional tax in certain counties; rate and collection of tax; disposition and use of proceeds.

      1.  In addition to all other taxes imposed on transfers of real property, the board of county commissioners of a county whose population is less than 700,000 may impose a tax at the rate of up to 5 cents for each $500 of value, or fraction thereof, on each deed by which any lands, tenements or other realty is granted, assigned, transferred or otherwise conveyed to, or vested in, another person, or land sale installment contract, if the consideration or value of the interest or property conveyed exceeds $100.

      2.  The amount of the tax must be computed on the basis of the value of the real property that is the subject of the transfer or land sale installment contract as declared pursuant to NRS 375.060.

      3.  The county recorder shall collect the tax in the manner provided in NRS 375.030, except that he or she shall transmit all the proceeds from the tax imposed pursuant to this section to the State Treasurer for use in the Plant Industry Program as required by NRS 561.355.

      (Added to NRS by 2003, 3484; A 2009, 1111; 2011, 1234)

      NRS 375.030  Payment of taxes, penalties and interest.

      1.  If any deed evidencing a transfer of title or land sale installment contract subject to the tax imposed by NRS 375.020 and 375.023 and, if applicable, NRS 375.026 is offered for recordation, the county recorder shall compute the amount of the tax due and shall collect that amount before acceptance of the deed for recordation.

      2.  The buyer and seller are jointly and severally liable for the payment of the taxes imposed by NRS 375.020, 375.023 and 375.026 and any penalties and interest imposed pursuant to subsection 3. The escrow holder is not liable for the payment of the taxes imposed by NRS 375.020, 375.023 and 375.026 or any penalties or interest imposed pursuant to subsection 3.

      3.  If, after recordation of the deed or land sale installment contract, the county recorder disallows an exemption that was claimed at the time the deed was recorded or through audit or otherwise determines that an additional amount of tax is due, the county recorder shall promptly notify the person who requested the recording of the deed or land sale installment contract and the buyer and seller of the additional amount of tax due. If the additional amount of tax is not paid within 30 days after the date the buyer and seller are notified, the county recorder shall impose a penalty of 10 percent of the additional amount due in addition to interest at the rate of 1 percent per month, or portion thereof, of the additional amount due calculated from the date of the original recordation of the deed or land sale installment contract on which the additional amount is due through the date on which the additional amount due, penalty and interest are paid to the county recorder.

      4.  This section does not prohibit a buyer and seller from agreeing by contract or otherwise that one party or the other will be responsible for the payment of the tax due pursuant to this chapter, but such an agreement does not affect the ability of the county recorder to collect the tax and any penalties and interest from either the buyer or the seller.

      (Added to NRS by 1967, 1760; A 1973, 212; 1981, 844; 1989, 1504; 1999, 1068; 2001, 1592; 2003, 3485; 2003, 20th Special Session, 171; 2009, 1111)

      NRS 375.060  Declaration of value of property.

      1.  Each deed evidencing a transfer of title of real property or land sale installment contract that is presented for recordation to the county recorder must be accompanied by a declaration of value made on a form prescribed by the Nevada Tax Commission.

      2.  A county recorder shall not charge or collect any fees for recording the declaration of value required pursuant to this section.

      (Added to NRS by 1967, 1761; A 1989, 1504; 2005, 2056; 2009, 1112)

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

      1.  The county recorder shall transmit the proceeds of the tax imposed by NRS 375.020 at the end of each quarter in the following manner:

      (a) An amount equal to that portion of the proceeds which is equivalent to 10 cents for each $500 of value or fraction thereof must be transmitted to the State Controller who shall deposit that amount in the Account for Low-Income Housing created pursuant to NRS 319.500.

      (b) In a county whose population is 700,000 or more, an amount equal to that portion of the proceeds which is equivalent to 60 cents for each $500 of value or fraction thereof must be transmitted to the county treasurer for deposit in the county school district’s fund for capital projects established pursuant to NRS 387.328, to be held and expended in the same manner as other money deposited in that fund.

      (c) The remaining proceeds must be transmitted to the State Controller for deposit in the Local Government Tax Distribution Account created by NRS 360.660 for credit to the respective accounts of Carson City and each county.

      2.  In addition to any other authorized use of the proceeds it receives pursuant to subsection 1, a county or city may use the proceeds to pay expenses related to or incurred for the development of affordable housing for families whose income does not exceed 80 percent of the median income for families residing in the same county, as that percentage is defined by the United States Department of Housing and Urban Development. A county or city that uses the proceeds in that manner must give priority to the development of affordable housing for persons who are elderly or persons with disabilities.

      3.  The expenses authorized by subsection 2 include, but are not limited to:

      (a) The costs to acquire land and developmental rights;

      (b) Related predevelopment expenses;

      (c) The costs to develop the land, including the payment of related rebates;

      (d) Contributions toward down payments made for the purchase of affordable housing; and

      (e) The creation of related trust funds.

      (Added to NRS by 1967, 1761; A 1971, 246; 1979, 1403; 1991, 1043, 1641; 1993, 643; 1997, 1392, 2466, 3288; 1999, 18, 439, 440; 2001, 2925; 2003, 3486; 2003, 20th Special Session, 172; 2011, 1234)

      NRS 375.090  Exemptions.  The taxes imposed by NRS 375.020, 375.023 and 375.026 do not apply to:

      1.  A mere change in identity, form or place of organization, such as a transfer between a business entity and its parent, its subsidiary or an affiliated business entity if the affiliated business entity has identical common ownership.

      2.  A transfer of title to the United States, any territory or state or any agency, department, instrumentality or political subdivision thereof.

      3.  A transfer of title recognizing the true status of ownership of the real property, including, without limitation, a transfer by an instrument in writing pursuant to the terms of a land sale installment contract previously recorded and upon which the taxes imposed by this chapter have been paid.

      4.  A transfer of title without consideration from one joint tenant or tenant in common to one or more remaining joint tenants or tenants in common.

      5.  A transfer, assignment or other conveyance of real property if the owner of the property is related to the person to whom it is conveyed within the first degree of lineal consanguinity or affinity.

      6.  A transfer of title between former spouses in compliance with a decree of divorce.

      7.  A transfer of title to or from a trust without consideration if a certificate of trust is presented at the time of transfer.

      8.  Transfers, assignments or conveyances of unpatented mines or mining claims.

      9.  A transfer, assignment or other conveyance of real property to a corporation or other business organization if the person conveying the property owns 100 percent of the corporation or organization to which the conveyance is made.

      10.  A conveyance of real property by deed which becomes effective upon the death of the grantor pursuant to NRS 111.655 to 111.699, inclusive.

      11.  The making, delivery or filing of conveyances of real property to make effective any plan of reorganization or adjustment:

      (a) Confirmed under the Bankruptcy Act, as amended, 11 U.S.C. §§ 101 et seq.;

      (b) Approved in an equity receivership proceeding involving a railroad, as defined in the Bankruptcy Act; or

      (c) Approved in an equity receivership proceeding involving a corporation, as defined in the Bankruptcy Act,

Ê if the making, delivery or filing of instruments of transfer or conveyance occurs within 5 years after the date of the confirmation, approval or change.

      12.  A transfer to an educational foundation. As used in this subsection, “educational foundation” has the meaning ascribed to it in subsection 3 of NRS 388.750.

      13.  A transfer to a university foundation. As used in this subsection, “university foundation” has the meaning ascribed to it in subsection 3 of NRS 396.405.

      (Added to NRS by 1967, 1761; A 1969, 569; 1971, 246; 1985, 862, 2046; 1991, 1122, 2053; 1993, 2308, 2624; 1995, 716, 1037; 2001, 1593; 2003, 3486; 2003, 20th Special Session, 172, 174; 2005, 962, 2057, 2488; 2007, 3393; 2009, 1112; 2011, 1354)

      NRS 375.100  Recording prohibited when tax not paid; county recorder not subject to liability.  The county recorder shall refuse to record any deed, conveyance or land sale installment contract upon which a tax is imposed by this chapter if the tax has not been paid and is not subject to liability for refusing to record a deed, conveyance or land sale installment contract for which a tax imposed pursuant to this chapter has not been paid.

      (Added to NRS by 1967, 1761; A 1971, 118, 247; 1973, 212; 1979, 1403; 1981, 844; 1989, 1505; 2001, 1594; 2009, 1113)

      NRS 375.110  Penalty for falsifying value of property.  Any person who willfully falsely declares the value of transferred real property or land sale installment contract pursuant to NRS 375.060 is guilty of a misdemeanor and shall pay the amount of any additional tax required on account of the falsification.

      (Added to NRS by 1967, 1762; A 1971, 81; 1973, 213; 1989, 1505; 2009, 1113)

ENFORCEMENT

      NRS 375.120  Policy of uniform enforcement of procedures and equitable collection of tax.  The county recorder shall:

      1.  Conduct and apply audits and other procedures for enforcement as uniformly as is feasible.

      2.  Collect any tax that is due pursuant to the provisions of this chapter in an equitable manner so that every taxpayer pays the full amount imposed by law.

      (Added to NRS by 2001, 1588; A 2003, 3488; 2003, 20th Special Session, 175)

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

      1.  The county recorder may audit all records relating to the collection and calculation of any tax imposed by this chapter. If the county recorder deems it necessary to conduct an audit, the audit must be completed within 3 years after the date of the original recording of the document that evidences the transfer of property for which the tax was imposed.

      2.  The county recorder may issue subpoenas to require the production of documents necessary to determine the amount of the tax due pursuant to this chapter or to determine whether a person qualifies for an exemption from taxes pursuant to this chapter. The county recorder may have the subpoenas served, and upon application of the district attorney, to any court of competent jurisdiction, enforced in the manner provided by law for the service and enforcement of subpoenas in a civil action.

      (Added to NRS by 2001, 1588; A 2003, 3488; 2003, 20th Special Session, 175)

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

      1.  If an audit is conducted by the county recorder pursuant to the provisions of this chapter, the date on which the audit will be completed must be included in the notice to the taxpayer that the audit will be conducted.

      2.  The date on which the audit will be completed may be extended by the county recorder if the county recorder gives prior written notice of the extension to the taxpayer. The notice must include an explanation of the reason or reasons that the extension is required.

      3.  If, after the audit, the county recorder determines that delinquent taxes are due, interest and penalties may not be imposed for the period of the extension if the taxpayer did not request the extension or was not otherwise the cause of the extension.

      (Added to NRS by 2001, 1588)

      NRS 375.150  Refund to taxpayer after audit.  Any amount determined to be refundable by the county recorder after an audit must be refunded to the taxpayer. If it is not possible to determine who paid the tax, the refund must be split equally between the seller and buyer.

      (Added to NRS by 2001, 1589)

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

      1.  If any tax imposed pursuant to this chapter is not paid when due, the county may, within 4 years after the date that the tax was due, record a certificate in the office of the county recorder which states:

      (a) The amount of the tax and any interest or penalties due;

      (b) The name and address of the person who is liable for the amount due as they appear on the records of the county; and

      (c) That the county recorder has complied with all procedures required by law for determining the amount due.

      2.  From the time of the recording of the certificate, the amount due, including interest and penalties, constitutes:

      (a) A lien upon the real property for which the tax was due if the person who owes the tax still owns the property; or

      (b) A demand for payment if the property has been sold or otherwise transferred to another person.

      3.  The lien has the effect and priority of a judgment lien and continues for 5 years after the time of the recording of the certificate unless sooner released or otherwise discharged.

      4.  Within 5 years after the date of recording the certificate or within 5 years after the date of the last extension of the lien pursuant to this subsection, the lien may be extended by recording a new certificate in the office of the county recorder. From the time of recording the new certificate, the lien is extended for 5 years, unless sooner released or otherwise discharged.

      (Added to NRS by 2001, 1591; A 2003, 59, 3488; 2003, 20th Special Session, 175; 2011, 400)

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

      1.  If a person is delinquent in the payment of any tax imposed by this chapter or has not paid the amount of a deficiency determination, the county may bring an action in a court of this state, a court of any other state or a court of the United States that has competent jurisdiction to collect the delinquent or deficient amount, penalties and interest. The action:

      (a) May not be brought if the decision that the payment is delinquent or that there is a deficiency determination is on appeal to a hearing officer pursuant to NRS 375.320.

      (b) Must be brought not later than 4 years after the payment became delinquent or the determination became final.

      2.  The district attorney shall prosecute the action. The provisions of the Nevada Revised Statutes, Nevada Rules of Civil Procedure and Nevada Rules of Appellate Procedure relating to service of summons, pleadings, proofs, trials and appeals are applicable to the proceedings. In the action, a writ of attachment may issue. A bond or affidavit is not required before an attachment may be issued.

      3.  In an action, a certificate by the county recorder showing the delinquency is prima facie evidence of:

      (a) The determination of the tax or the amount of the tax;

      (b) The delinquency of the amounts; and

      (c) The compliance by the county recorder with all the procedures required by law relating to the computation and determination of the amounts.

      (Added to NRS by 2001, 1590; A 2003, 3489; 2003, 20th Special Session, 176; 2011, 401)

      NRS 375.180  Manner of service of process.  In an action relating to a tax imposed pursuant to this chapter, process must be served:

      1.  In accordance with the requirements for service of process set forth in the Nevada Rules of Civil Procedure; or

      2.  By serving both the buyer and the seller at their place of residence in this state or their last known address.

      (Added to NRS by 2001, 1589)

      NRS 375.190  Extension of lien.  A lien may, within 5 years after the date of the judgment or within 5 years after the last extension of the lien in a manner provided in this chapter, be extended by recording in the office of the county recorder a certified copy of the judgment, and from the time of that recording, the lien must be extended upon the property in that county for 5 years unless sooner released or otherwise discharged.

      (Added to NRS by 2001, 1591)

      NRS 375.200  Warrant: Issuance; effect.

      1.  The county or its authorized representative may issue a warrant for the enforcement of a lien and for the collection of any delinquent tax that is administered pursuant to this chapter:

      (a) Within 4 years after the person is delinquent in the payment of the tax; or

      (b) Within 5 years after the last recording of a certificate copy constituting a lien for the tax.

      2.  The warrant must be directed to a sheriff or constable and has the same effect as a writ of execution.

      3.  The warrant must be levied and sale made pursuant to the warrant in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution.

      (Added to NRS by 2001, 1590; A 2011, 401)

      NRS 375.210  Fees for services of sheriff or constable; approval of fees for publication.  The county may pay or advance to the sheriff or constable the same fees, commissions and expenses for acting upon the warrant as are provided by law for acting upon a writ of execution. The county must approve the fees for publication in a newspaper. Approval from a court is not required for the publication.

      (Added to NRS by 2001, 1590)

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

      1.  The amounts, including interest and penalties, required to be paid by any person pursuant to this chapter must be satisfied first if:

      (a) The person is insolvent;

      (b) The person makes a voluntary assignment of his or her assets;

      (c) The estate of the person in the hands of executors, administrators or heirs, before distribution, is insufficient to pay all the debts due from the deceased; or

      (d) The estate and effects of an absconding, concealed or absent person required to pay any amount by force of such a revenue act are levied upon by process of law.

      2.  This section does not give the county recorder a preference over:

      (a) Any recorded lien that attached before the date when the amounts required to be paid became a lien; or

      (b) Any costs of administration, funeral expenses, expenses of personal illness, family allowances or debts preferred pursuant to federal law or wages as provided in NRS 147.195.

      (Added to NRS by 2001, 1590; A 2003, 2516)

      NRS 375.230  Evidentiary effect of certificate of release.  A certificate by the county recorder stating that real property has been released from a lien imposed pursuant to this chapter is conclusive evidence that the property has been released.

      (Added to NRS by 2001, 1590)

RIGHTS AND RESPONSIBILITIES OF TAXPAYERS

      NRS 375.240  Citation of NRS 375.250.  NRS 375.250 may be cited as the Taxpayers’ Bill of Rights for Taxes on the Transfer of Real Property.

      (Added to NRS by 2001, 1585)

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

      1.  The Legislature hereby declares that each taxpayer has the right:

      (a) To be treated by officers and employees of the county recorder with courtesy, fairness, uniformity, consistency and common sense.

      (b) To a prompt response from the county recorder to each communication from the taxpayer.

      (c) To provide the minimum documentation and other information as may reasonably be required by the county recorder to carry out his or her duties.

      (d) To be notified, in writing, by the county recorder whenever an officer or employee of the county recorder determines that the taxpayer is entitled to an exemption or has been taxed more than is required pursuant to this chapter.

      (e) To written instructions indicating how the taxpayer may petition for a refund for overpayment of any tax, interest or penalties.

      (f) To recover an overpayment of any tax promptly upon the final determination of such an overpayment.

      (g) To obtain specific advice from the county recorder concerning any tax.

      (h) In any meeting with the county recorder, including an audit, conference, interview or hearing:

             (1) To an explanation by an officer, agent or employee of the county recorder that describes the procedures to be followed and the rights of the taxpayer thereunder;

             (2) To be represented by himself or herself or anyone who is otherwise authorized by law to represent the taxpayer before the county recorder;

             (3) To make an audio recording using the taxpayer’s equipment and at the taxpayer’s expense; and

             (4) To receive a copy of any document or audio recording made by or in the possession of the county recorder relating to the determination or collection of any tax for which the taxpayer is assessed pursuant to this chapter, upon payment of the actual cost to the county recorder of making the copy.

      (i) To a full explanation of the authority of the county recorder to collect the tax or to collect a delinquent tax, including, without limitation, the procedures and notices for review and appeal that are required for the protection of the taxpayer. An explanation which meets the requirements of this section must also be included with each notice to a taxpayer that an audit will be conducted by the county.

      (j) To the immediate release of any lien which the county recorder has placed on real property for the nonpayment of a tax when:

             (1) The tax is paid;

             (2) The period of limitation for collecting the tax expires;

             (3) The lien is the result of an error by the county recorder;

             (4) The county recorder determines that the taxes, interest and penalties are secured sufficiently by a lien on other real property;

            (5) The release or subordination of the lien will not jeopardize the collection of the taxes, interest and penalties; or

             (6) The release of the lien will facilitate the collection of the taxes, interest and penalties.

      (k) To be free from harassment and intimidation by an officer or employee of the county recorder for any reason.

      2.  The provisions of this chapter governing the administration and collection of taxes by the county recorder must not be construed in such a manner as to interfere or conflict with the provisions of this section or any applicable regulations.

      3.  The provisions of this section apply to the administration and collection of taxes pursuant to this chapter.

      (Added to NRS by 2001, 1585; A 2003, 3489; 2003, 20th Special Session, 176)

      NRS 375.260  Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights for Taxes on Transfer of Real Property.  The county recorder shall cause:

      1.  To be prepared in simple nontechnical terms a pamphlet setting forth the Taxpayers’ Bill of Rights for Taxes on the Transfer of Real Property.

      2.  A copy of the pamphlet to be distributed:

      (a) To each taxpayer upon request; and

      (b) With each notice to a taxpayer that an audit will be conducted by the county recorder.

      (Added to NRS by 2001, 1587)

      NRS 375.270  Provision of instructions to taxpayer.  The county recorder shall provide each taxpayer who it determines may be liable for taxes pursuant to this chapter with simplified written instructions concerning the rights and responsibilities of the taxpayer, including the:

      1.  Keeping of records sufficient for audit purposes;

      2.  Procedures for paying any taxes that are due; and

      3.  Procedures for challenging any liability for any tax, penalties or interest and for requesting refunds of any erroneously paid tax, including the steps for appealing a denial thereof.

      (Added to NRS by 2001, 1587; A 2003, 3490; 2003, 20th Special Session, 178)

      NRS 375.280  Notice of determination that taxpayer is entitled to exemption or has been taxed more than is required by law.  If an officer or employee of the county recorder determines that a taxpayer is entitled to an exemption or has been taxed more than is required by law, he or she shall give written notice of that determination to the taxpayer. The notice must:

      1.  Be given within 30 days after the officer or employee makes his or her determination or, if the determination is made as a result of an audit, within 30 days after the completion of the audit; and

      2.  If appropriate, include instructions indicating the manner in which the taxpayer may petition for a refund of any overpayment.

      (Added to NRS by 2001, 1587)

      NRS 375.290  Refund to taxpayer of overpayment together with payment of interest.  A taxpayer is entitled to receive on any overpayment of any tax imposed by this chapter a refund together with interest at a rate determined pursuant to NRS 17.130. No interest is allowed on a refund of any penalties or interest on the tax that is paid by a taxpayer.

      (Added to NRS by 2001, 1587; A 2003, 3490; 2003, 20th Special Session, 178)

      NRS 375.300  Provision of response to request submitted by taxpayer.  The county recorder shall provide a taxpayer with a response to any written request submitted by the taxpayer that relates to a tax imposed by this chapter within 30 days after the county treasurer receives the request.

      (Added to NRS by 2001, 1587; A 2003, 3491; 2003, 20th Special Session, 178)

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

      1.  After reviewing a petition for a refund, the county recorder or his or her designee shall approve or disapprove the refund. If the county recorder approves the refund, he or she shall grant the refund to the taxpayer.

      2.  If the county recorder denies a refund, the petitioner may file a written notice of appeal to the county recorder within 45 days after the date the county recorder decides to deny the petition. If notice is not received by the county recorder within 45 days after his or her decision to deny the petition, the decision of the county recorder is final.

      3.  If the county recorder receives a timely notice of appeal pursuant to subsection 2, he or she shall set a date for a hearing before a hearing officer and notify the parties of the date, place and time of the hearing.

      (Added to NRS by 2001, 1589)

      NRS 375.320  Appeal of decision of county recorder.

      1.  Any person who is aggrieved by a decision of the county recorder made pursuant to this chapter may appeal the decision by filing a notice of appeal with the county recorder within 30 days after service of the decision upon that person.

      2.  A hearing officer, appointed by the county, may review any decision made by the county recorder and may reverse, affirm or modify any decision of the county recorder. A hearing officer appointed pursuant to this section must not be an employee of the county recorder’s office. A decision of a hearing officer is a final decision for purposes of judicial review.

      3.  Service of a decision made by the county recorder or a hearing officer pursuant to this chapter must be made personally or by certified mail. If service is made by certified mail:

      (a) The decision must be enclosed in an envelope that is addressed to the taxpayer at his or her address as it appears on the declaration of value or in the records of the county.

      (b) It is deemed to be complete at the time the appropriately addressed envelope containing the decision is deposited with the United States Postal Service.

      4.  All decisions of the county recorder made pursuant to this chapter are final unless appealed.

      5.  A county recorder or local government that is a party and is aggrieved by the decision of the hearing officer may seek judicial review of the decision in the district court of that county.

      (Added to NRS by 2001, 1589)

      NRS 375.330  Waiver of tax, penalty and interest.

      1.  The county recorder may waive any tax, penalty and interest owed by the taxpayer pursuant to this chapter, other than the tax imposed by NRS 375.023, if the taxpayer meets the criteria adopted by regulation. If a waiver is granted pursuant to this subsection, the county shall prepare and maintain on file a statement that contains:

      (a) The reason for the waiver;

      (b) The amount of the tax, penalty and interest owed by the taxpayer; and

      (c) The amount of the tax, penalty and interest waived by the county.

      2.  If the county recorder or a designated hearing officer finds that the failure of a person to make a timely payment of any tax imposed is the result of circumstances beyond his or her control and occurred despite the exercise of ordinary care and without intent to avoid such payment, the county recorder may relieve the person of all or part of any interest or penalty or both.

      3.  If a person proves to the satisfaction of the county recorder that the person has in good faith remitted the tax in reliance upon written advice provided by an officer or employee of the county recorder, an opinion of the district attorney or Attorney General, or the written results of an audit of the taxpayer’s records conducted by the county recorder, the county recorder may not require the taxpayer to pay delinquent taxes, penalties or interest if the county recorder determines after the completion of a subsequent audit that the taxes the taxpayer remitted were deficient.

      (Added to NRS by 2001, 1588; A 2003, 3491; 2003, 20th Special Session, 178)