[Rev. 11/21/2013 11:03:37 AM--2013]

CHAPTER 361 - PROPERTY TAX

GENERAL PROVISIONS

NRS 361.010           Definitions.

NRS 361.013           “Billboard” defined.

NRS 361.015           “Bona fide resident” defined.

NRS 361.017           “Camper shell” defined.

NRS 361.020           “Fiscal year” defined.

NRS 361.025           “Full cash value” defined.

NRS 361.027           “Geothermal resource” defined.

NRS 361.028           “Manufactured home” defined.

NRS 361.029           “Mobile home” defined.

NRS 361.030           “Personal property” defined. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.030           “Personal property” defined. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.032           “Property of an interstate or intercounty nature” defined.

NRS 361.035           “Real estate” and “real property” defined.

NRS 361.040           “Resident” defined.

NRS 361.042           “Slide-in camper” defined.

NRS 361.043           “Taxable value” defined.

NRS 361.0435         County assessor: Dissemination to public of information concerning taxation of property.

NRS 361.044           County assessor: Duty to keep certain proprietary information concerning taxpayer confidential.

NRS 361.0445         Provision of certain information regarding property taxes on Internet.

ASSESSMENT

Taxable and Exempt Property

NRS 361.045           Taxable property.

NRS 361.050           United States property exempted.

NRS 361.055           Exemption of state lands and property generally; payments by Department of Wildlife in lieu of taxes; apportionment of payments.

NRS 361.060           Property of counties, cities, towns, Nevada Rural Housing Authority and certain other political subdivisions exempted.

NRS 361.0605         Property related to public use of privately owned park exempted; exclusion.

NRS 361.061           Property related to public use of privately owned airport exempted; exclusion.

NRS 361.062           Property of trusts for furtherance of public functions exempted.

NRS 361.065           Property of school districts and charter schools exempted.

NRS 361.067           Vehicles exempted.

NRS 361.068           Business inventories and consumables, livestock, bees, certain pipe and agricultural equipment, boats, campers, fine art for public display and certain personal property of nonresidents exempted; establishment of de minimis exemption for personal property.

NRS 361.0687         Partial abatement of taxes imposed on certain new or expanded businesses. [Effective through June 30, 2017.]

NRS 361.0687         Partial abatement of taxes imposed on certain new or expanded businesses. [Effective July 1, 2017, through June 30, 2032.]

NRS 361.0687         Partial abatement of taxes imposed on certain new or expanded businesses. [Effective July 1, 2032.]

NRS 361.069           Household goods and furniture exempted; exclusion of rental property.

NRS 361.070           Drainage ditches, canals and irrigation systems exempted.

NRS 361.073           Property of water users’ nonprofit associations and nonprofit cooperative corporations exempted.

NRS 361.075           Exemption of unpatented mines and mining claims.

NRS 361.0753         Exemption of extracted minerals and royalties from mineral extraction. [Effective November 25, 2014, through June 30, 2053, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.0757         Exemption of real property used in extractive operation extracting geothermal resources. [Effective November 25, 2014, through June 30, 2053, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.077           Exemption of property used for control of air or water pollution.

NRS 361.078           Exemption of residential property containing shelter protecting against radioactive fallout.

NRS 361.080           Exemption of property of surviving spouses.

NRS 361.082           Exemption of portions of qualified low-income housing projects.

NRS 361.083           Exemption of certain property and buildings used for care or relief of orphan children, or of sick, infirm or indigent persons.

NRS 361.085           Exemption of property of persons who are blind.

NRS 361.086           Exemption of certain property used for housing elderly persons or persons with disabilities.

NRS 361.087           Exemption of residential improvements made to remove barriers to persons with disabilities.

NRS 361.088           Exemption of property of Nathan Adelson Hospice.

NRS 361.090           Veterans’ exemptions.

NRS 361.0905         Waiver of veteran’s exemption; designation of any amount of exemption for credit to Gift Account for veterans homes in southern or northern Nevada.

NRS 361.091           Exemption for veteran who has incurred a service-connected disability.

NRS 361.095           Exemptions of veterans’ organizations.

NRS 361.096           Exemption of certain property leased or rented to charter school.

NRS 361.098           Exemption of property of charitable foundations established by Board of Regents of University of Nevada.

NRS 361.099           Exemption of certain real and personal property leased or rented to Nevada System of Higher Education.

NRS 361.100           Exemption of property of university fraternities and sororities.

NRS 361.105           Exemptions of nonprofit private schools.

NRS 361.106           Exemption of property of certain apprenticeship programs.

NRS 361.107           Exemption of property of Pershing County Kids, Horses, Rodeo Inc.

NRS 361.110           Exemptions of certain organizations.

NRS 361.111           Exemption of certain property of Archaeological Conservancy, Nature Conservancy, American Land Conservancy and Nevada Land Conservancy.

NRS 361.115           Exemptions of property of Nevada Children’s Foundation, Inc., Nevada Heritage Association, Inc., and Habitat for Humanity International.

NRS 361.125           Exemption of churches and chapels.

NRS 361.130           Exemption of public cemeteries and graveyards.

NRS 361.132           Exemption of certain private cemeteries and places of burial.

NRS 361.135           Exemptions of certain lodges, societies and similar charitable or benevolent organizations.

NRS 361.140           Exemptions of certain charitable corporations.

NRS 361.145           Exemptions of noncommercial theaters.

NRS 361.150           Exemptions of volunteer fire departments.

NRS 361.155           Exemptions: Filing of claims and designations; duration and amount; assessment and penalty for erroneous grant or renewal; review of late or denied claim.

NRS 361.1565         Certain exemptions reduced to extent of exemption from governmental services tax.

NRS 361.157           Exempt real estate subject to taxation if used as residence or in business conducted for profit; exceptions. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.157           Exempt real estate subject to taxation if used as residence or in business conducted for profit; exceptions. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.159           Exempt personal property subject to taxation if used in business conducted for profit; exceptions.

 

Exemption of Personal Property in Transit (Free Port)

NRS 361.160           “Personal property in transit” defined; exceptions.

NRS 361.165           Warehouse books and records: Designation of “no situs” property; contents; inspection.

NRS 361.180           Civil action for collection of taxes evaded.

NRS 361.185           Penalty for false statement.

 

Exemption of Fine Art for Public Display

NRS 361.186           Collection of admission fee for exhibition of art: Conditions; reduction of exemption; payment of and credit against resulting tax.

NRS 361.187           Applicability of exemption to owner of leased art.

 

Legal Description of Lands for Purposes of Assessment

NRS 361.189           Parceling system.

NRS 361.190           Manner of description until parceling system established.

NRS 361.195           Land surveyed under authority of United States.

NRS 361.200           City lots.

NRS 361.205           Description with reference to map or plat.

NRS 361.210           Description with reference to unofficial map filed with county assessor or county commissioners.

NRS 361.215           Description with reference to map in possession of county or county officer: Identification of parcels; display of map; reference to map.

NRS 361.220           Description by metes and bounds.

 

Certification of Appraisers

NRS 361.221           Certification required; Appraiser’s Certification Board; examinations.

NRS 361.222           Temporary certificate.

NRS 361.2224         Application for certificate to include social security number of applicant. [Effective until the date of the repeal of 42 U.S.C. § 666, 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.]

NRS 361.2225         Statement by applicant concerning payment of child support; grounds for denial of certificate; duty of Department. [Effective until the date of the repeal of 42 U.S.C. § 666, 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.]

NRS 361.2226         Suspension of certificate for failure to pay child support or comply with certain subpoenas or warrants; reinstatement. [Effective until the date of the repeal of 42 U.S.C. § 666, 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.]

NRS 361.2227         Renewal of certificate: Application to include information relating to state business license; grounds for denial of renewal. [Effective January 1, 2014.]

NRS 361.223           Continuing education: Annual training requirement; waiver.

NRS 361.224           Effect of failure to meet requirements for continuing education.

 

General Provisions

NRS 361.225           Rate of assessment.

NRS 361.227           Determination of taxable value. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.227           Determination of taxable value. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.2275         Determination of status of property as leased or used.

NRS 361.228           Intangible personal property: Exemption from taxation; prohibition against consideration of value; consideration of attributes of real property.

NRS 361.2285         Adoption of regulations regarding use of income approach for valuation of real property used to conduct business. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.2285         Adoption of regulations regarding use of income approach for valuation of real property used to conduct business. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.229           Adjustment of actual age of improvements in computation of depreciation.

NRS 361.233           Assessment and valuation of real property within common-interest community.

NRS 361.235           Assessment of corporate stock and property of partnership; taxation of corporate property.

NRS 361.240           Assessment of undivided property of deceased and insane persons; payment of taxes.

NRS 361.244           Classification of mobile or manufactured homes and factory-built housing as real property.

NRS 361.2445         Conversion of mobile or manufactured home from real to personal property.

NRS 361.245           Personal property subject to security interest.

NRS 361.260           Method of assessing property for taxation; appraisals and reappraisals.

NRS 361.261           Determination of assessed value of property that is not being reappraised: Adoption of factors for improvements.

NRS 361.263           Issuance of subpoenas by county assessors; duty of state and local governmental entities to provide documents and other information to county assessor; protection of information from disclosure.

NRS 361.265           Written statement concerning personal property: Demand; contents; return of statement; valuation of unlisted property claimed by absent or unknown person; penalties.

NRS 361.275           Liability of county assessor for taxes not assessed through willful or inexcusable neglect; duties of county auditor and county treasurer regarding property not assessed.

NRS 361.280           District attorney to report unassessed property to county commissioners; hearing; action against county assessor; levy of double amount of taxes against person refusing to give statement.

NRS 361.295           Assessment of real property by two counties: Examination and determination by Department.

NRS 361.300           Time and manner for completion of secured tax roll; list of taxpayers and valuations; notice of assessed valuation.

NRS 361.305           Preparation by county assessor of maps or plats of city blocks and subdivisions.

NRS 361.310           Time and manner for completion of assessment roll; closing and reopening of roll as to changes; appeal of changes; log of changes to secured roll.

 

Assessments by Nevada Tax Commission

NRS 361.315           Meetings to establish valuation for purposes of assessment.

NRS 361.318           Reports by companies that use property of interstate or intercounty nature: Filing requirements; extension of time to file; failure to file.

NRS 361.320           Determination and allocation of valuation for property of interstate or intercounty nature; billing, collection and remittance of taxes on private car lines.

NRS 361.3205         Central assessment roll for property of interstate or intercounty nature; notice of assessment; payment; recovery of delinquent taxes.

NRS 361.321           Report of new construction by business; valuation for assessment purposes; supplemental tax bill; payment and apportionment of taxes.

NRS 361.323           Determination and apportionment of valuation for property of electric light and power companies used to generate or transmit electricity for use outside State.

NRS 361.325           Nevada Tax Commission to establish valuations of mobile homes and land; property escaping taxation to be placed on assessment roll.

NRS 361.330           Effect of noncompliance on assessment and collection of taxes.

 

Equalization of Assessments Among the Several Counties

NRS 361.333           Procedure.

EQUALIZATION

Equalization by County Board of Equalization

NRS 361.334           Definitions.

NRS 361.335           Notice of completion of assessment roll and of meeting of county board of equalization.

NRS 361.340           County boards of equalization: Membership; additional panels; clerk; compensation; compliance with regulations; meetings; procedural requirements; attendance of district attorney and assessor.

NRS 361.345           Power of county board of equalization to change valuation of property; review of changes in valuation and estimation of certain property by county assessor; notice of addition to assessed valuation.

NRS 361.350           List of assessments increased by county board of equalization; hearing before State Board of Equalization.

NRS 361.355           Complaints of overvaluation or excessive valuation by reason of undervaluation or nonassessment of other property.

NRS 361.356           Appeal to county board of equalization where inequity exists.

NRS 361.357           Appeal to county board of equalization where full cash value of property is less than its taxable value.

NRS 361.360           Appeals to State Board of Equalization.

NRS 361.362           Appeal on behalf of owner of property.

NRS 361.365           Records of hearings of county board of equalization: Format and contents; transmittal to State Board of Equalization; availability to public; duties of complainant who requests transcript.

 

Equalization by State Board of Equalization

NRS 361.375           State Board of Equalization: Composition; qualifications; terms; removal; compensation; quorum; adoption of and compliance with regulations; staff.

NRS 361.380           Meetings of State Board of Equalization; notice.

NRS 361.385           Public sessions; persons may appear by attorney or file statements.

NRS 361.390           Duties of county assessor; projections for current and upcoming fiscal years. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.390           Duties of county assessor; projections for current and upcoming fiscal years. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.395           Equalization of property values and review of tax rolls by State Board of Equalization; notice of proposed increase in valuation.

NRS 361.400           Appeals from action of county boards of equalization.

NRS 361.403           Direct appeals to State Board of Equalization from valuations of Nevada Tax Commission.

NRS 361.405           Certification of changes in assessed valuation; notice of increased valuation; duties of county auditors and tax receivers; inclusion of net proceeds of minerals in assessed valuation. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.405           Certification of changes in assessed valuation; notice of increased valuation; duties of county auditors and tax receivers; inclusion of net proceeds of minerals in assessed valuation. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.410           Judicial review: Availability and restrictions; prosecution and defense; burden of proof.

NRS 361.420           Payment of taxes under protest; action for recovery of taxes; limitation of action.

NRS 361.425           Distribution of taxes paid under protest; payment of judgments pursuant to NRS 361.420; duties of county commissioners and Governor pertaining to interest.

NRS 361.430           Burden of proof on plaintiff in action brought under NRS 361.420.

NRS 361.435           Consolidation of actions; venue.

LEVY OF TAX

NRS 361.445           Basis for property taxation.

NRS 361.450           Liens for taxes: Attachment; superiority; expiration of lien on mobile or manufactured home.

NRS 361.453           Limitation on total ad valorem tax levy; exceptions.

NRS 361.4535         Projections of revenue from ad valorem taxes: Duties of county assessors and Department.

NRS 361.454           Determination by county auditor of effect of tentative budget on each taxpayer; dissemination of information.

NRS 361.4545         Publication of informational notices regarding tentative budgets and tax rates.

NRS 361.4547         Nevada Tax Commission to certify combined tax rate to boards of county commissioners; procedure when additional levy of taxes ad valorem approved by voters of school district causes combined rate to exceed statutory limitation.

NRS 361.455           Procedure for reducing combined rate within statutory limitation; revised budgets.

NRS 361.457           Establishment of combined tax rate: Prohibited agreements between local governments.

NRS 361.460           Levy of tax rate by county commissioners: Resolution.

NRS 361.463           Reduction of tax levy which exceeds statutory limitation; priority of taxes levied for payment of bonded indebtedness.

NRS 361.465           Extension and delivery of tax roll after levy.

NRS 361.470           Tax receiver charged with full amount of taxes levied.

PARTIAL ABATEMENT OF TAX

NRS 361.471           Definitions.

NRS 361.47111       “Ad valorem taxes” defined.

NRS 361.4712         “Ad valorem taxes levied in a county” defined.

NRS 361.4715         “Combined overlapping tax rate” defined.

NRS 361.4721         “Taxing entity” defined.

NRS 361.4722         Partial abatement of taxes levied on property for which assessed valuation has been established or on remainder parcel of real property.

NRS 361.4723         Partial abatement of taxes levied on certain single-family residences.

NRS 361.4724         Partial abatement of taxes levied on certain residential rental dwellings.

NRS 361.4725         Exemption from partial abatements following certain fluctuations in taxable value of property.

NRS 361.4726         Exemption from partial abatements for certain new taxes and increases in existing taxes.

NRS 361.4727         Increase in rate of tax for payment of obligations secured by proceeds of tax: Prerequisites; effect on partial abatements.

NRS 361.4728         Levy of tax upon approval of voters at rate that is exempt from partial abatements.

NRS 361.4729         Calculation of partial abatement when taxable value of real property is reduced because of destruction, removal or overassessment of improvement.

NRS 361.4732         Effect of annexation of real property to taxing entity.

NRS 361.4733         Adoption of regulations by Committee on Local Government Finance.

NRS 361.4734         Review of determination of applicability of partial abatement; appeal of decision upon review; judicial review.

NRS 361.4735         Penalty for false claim of partial abatement.

COLLECTION OF TAXES

General Provisions

NRS 361.475           County treasurers to be tax receivers.

NRS 361.480           Notice to taxpayers; individual tax bills.

NRS 361.482           Collection of tax levied by State.

NRS 361.483           Time for payment of taxes; penalties; notification of certain provisions regarding waiver or reduction of penalty.

NRS 361.4835         Waiver of all or part of interest and penalty for late payment of taxes.

NRS 361.484           Abatement of taxes on real or personal property acquired by Federal Government, State or political subdivision.

NRS 361.485           Duties of tax receiver when taxes paid; certain overpayments not refunded; certain deficiencies not collected.

NRS 361.486           Payment of interest on overpayment of taxes.

 

Property on Unsecured Roll

NRS 361.505           Migratory property: Definition; placement on unsecured tax roll; proration of tax.

NRS 361.510           Preparation of blank receipts for payment of taxes on movable personal property.

NRS 361.525           Penalties for tax receiver giving other than required receipts.

NRS 361.530           Reservation and disposition of commission on personal property tax collected.

NRS 361.535           Date taxes become delinquent; penalty for delinquency; collection by seizure and sale of personal property or alternative methods; disposition of excess proceeds from sale of certain property.

NRS 361.545           Monthly returns of county assessor to county auditor and county treasurer; duties of county auditor and county treasurer.

NRS 361.550           Penalty for county assessor’s neglect or refusal; duties of county auditor and district attorney.

NRS 361.555           Actions against county auditor for losses sustained by State and county through defalcation of county assessor.

NRS 361.560           Action to recover personal property tax.

NRS 361.5605         County commissioners may designate county treasurer to collect personal property taxes.

NRS 361.5607         Designation of taxes on personal property as uncollectible.

 

Mobile and Manufactured Homes; Recreational Vehicles

NRS 361.561           Applicability to certain vehicles.

NRS 361.562           Report to county assessor of purchase, repossession or entry into State of mobile or manufactured home; manner of assessment.

NRS 361.5625         Filing requirements for owners of at least 25 mobile or manufactured homes leased within county for commercial purposes and not converted to real property.

NRS 361.5641         Allowable credit for tax paid on another mobile or manufactured home sold or exchanged or paid to state of previous residence.

NRS 361.5643         Issuance of sticker by county assessor.

NRS 361.5644         Penalty for noncompliance; seizure and sale of mobile or manufactured home.

 

Delinquencies, Trustee’s Certificates, Redemption and Sale

NRS 361.5648         Mailing of notice of delinquent taxes: Duties of tax receiver; contents of notice; second notice; costs; limitation of liability for failure to provide.

NRS 361.565           Publication of notice of delinquent taxes: Time, manner and costs of publication; contents of notice.

NRS 361.570           Trustee’s certificate: Issuance to county treasurer; effect; contents; recordation; annual assessment of property held in trust.

NRS 361.577           Costs of abating nuisance chargeable against property held by county treasurer.

NRS 361.580           Accounting by tax receiver to county auditor following period for redemption; duties of county auditor.

NRS 361.585           Execution and delivery of deeds to county treasurer as trustee after period of redemption; reconveyance of property.

NRS 361.590           Contents, recordation and effect of deeds to county treasurer as trustee after period of redemption; presumption of legality of proceedings.

NRS 361.595           Conveyances of property held in trust by county treasurer: Procedure; order of county commissioners; deeds to purchasers.

NRS 361.600           Limitation of action to recover land sold for taxes.

NRS 361.603           Acquisition by local government or Nevada System of Higher Education of property held in trust.

NRS 361.604           Acquisition by Indian tribe of property held in trust.

NRS 361.605           Rental of property held in trust; application of rents.

NRS 361.606           Leases for development of oil, gas and geothermal resources: Authority to lease property held in trust.

NRS 361.607           Leases for development of oil, gas and geothermal resources: Procedure for leasing.

NRS 361.608           Leases for development of oil, gas and geothermal resources: Term of lease.

NRS 361.610           Disposition of amounts received from sale price, rents or redemption of property held in trust; no charge against county for services of officer; claims for and agreements concerning recovery of excess proceeds; authorization of person to file claim and collect property.

NRS 361.615           Liability of county treasurer for failure to perform duties of trust.

NRS 361.620           Payment of penalties, interest and costs into county general fund.

 

Suits for Delinquent Taxes

NRS 361.625           Payment of delinquent taxes before sale and institution of suit; filing of tax receipt.

NRS 361.630           Service of tax receipt upon district attorney: Effect; liability for negligence.

NRS 361.635           Preparation and delivery of certified lists of delinquencies to district attorney; commencement of action.

NRS 361.640           Additional bond of district attorney.

NRS 361.645           Evidentiary effect of list of delinquent taxes and certificate of assignment of tax lien.

NRS 361.650           Parties; venue and jurisdiction.

NRS 361.655           Form of complaint by district attorney.

NRS 361.660           Complaint and summons may contain more specific description of property than is contained in assessment roll.

NRS 361.665           Issuance of summons.

NRS 361.670           Service of summons on personal defendant and real estate and improvements.

NRS 361.675           Publication and posting to be completed 10 days before date set for appearance; return as conclusive evidence of service.

NRS 361.680           Form of notice of action by district attorney.

NRS 361.685           Notices and affidavits: Filing with county recorder; evidentiary effect of copies; costs.

NRS 361.690           Entry of default and final judgment on failure of defendant to appear.

NRS 361.695           Answer of defendant.

NRS 361.700           Judgments, liens and execution.

NRS 361.705           Effect of deeds derived from sale of real property.

NRS 361.710           Applicability of NRS, N.R.C.P. and NRAP to proceedings.

NRS 361.715           Fees of officers; taxing and apportionment of costs.

NRS 361.720           Duties of district attorney on collection of delinquent taxes.

NRS 361.725           Return of list of delinquent taxes and statement of those remaining uncollected to county auditor; board of county commissioners may strike off uncollectible taxes.

NRS 361.730           Penalties for district attorney failing or refusing to pay over tax money.

 

Assignments of Tax Liens

NRS 361.7303         Definitions.

NRS 361.7307         “Assignee” defined.

NRS 361.731           “Tax lien” defined.

NRS 361.7311         Agreements for assignment of tax liens.

NRS 361.7312         Assignment of tax lien by county treasurer.

NRS 361.7314         Posting of bond by assignee; exception.

NRS 361.7316         Time and conditions of assignment.

NRS 361.7318         Certificate of assignment: Issuance; contents; security interest.

NRS 361.732           Issuance of duplicate certificate of assignment.

NRS 361.7322         Record of assignment.

NRS 361.7324         Procedure when taxes on parcel again become delinquent during year after tax lien sold. [Repealed.]

NRS 361.7326         Redemption of tax lien after assignment: Amount of required payment; issuance, contents and recording of release of lien.

NRS 361.7328         Redemption of tax lien after sale: Notification and payment of holder of certificate of purchase. [Repealed.]

NRS 361.733           Commencement of action for collection by assignee; notice of action and claim.

POSTPONEMENT OF PAYMENT OF TAX

NRS 361.736           Definitions.

NRS 361.7362         “Claim” defined.

NRS 361.7364         “Household” defined.

NRS 361.7366         “Income” defined.

NRS 361.7368         “Occupied by the owner” defined.

NRS 361.737           “Property tax accrued” defined.

NRS 361.7372         “Single-family residence” defined.

NRS 361.7374         Powers and duties of Department.

NRS 361.7376         Eligibility to file claim for postponement; maximum amount that may be postponed.

NRS 361.7378         Determination of claimant for household.

NRS 361.738           Filing, form, contents and execution of claims; availability of forms.

NRS 361.7382         Action by county treasurer on claims; review of decisions on claims.

NRS 361.7384         Confidentiality of information contained in claims.

NRS 361.7386         Issuance, contents and recording of certificates of eligibility.

NRS 361.7388         Accrual of interest on amounts postponed.

NRS 361.739           Attachment of liens for postponed amounts; collection of postponed amounts.

NRS 361.7392         Submission of request for statement of amount postponed; preparation and provision of statement.

NRS 361.7394         Time when postponed amounts become due; payments authorized before amounts become due.

NRS 361.7396         Denial or revocation of claims; penalty and assessment upon revocation.

NRS 361.7398         Criminal penalty.

DISTRIBUTION AND APPORTIONMENT

NRS 361.745           Quarterly remittances from county treasurer to State Controller; payments upon order of State Controller.

NRS 361.755           Apportionment of taxes by county treasurers.

CORRECTIONS, CANCELLATIONS AND MISCELLANEOUS PROVISIONS

NRS 361.765           Correction of clerical and typographical errors on tax rolls.

NRS 361.767           Assessment of personal property that was not assessed or was underassessed.

NRS 361.768           Correction of overassessment of real or personal property because of factual error; adjustment for partial or complete destruction of real property improvement or personal property.

NRS 361.769           Assessment of real property not on secured roll.

NRS 361.770           Assessment of newly constructed real property as personal property when not assessed for current tax year.

NRS 361.773           Correction of tax rolls to indicate that certain single-family residences are eligible for partial abatement from taxation.

NRS 361.777           Priority of partial abatements and partial exemptions from taxation.

NRS 361.780           Procedure for issuance of deed when property sold for delinquent taxes; contents, recordation and effect of deed.

NRS 361.790           Payment of taxes on parcel of real property that is part of larger parcel upon which taxes are delinquent: Procedure; receipt.

NRS 361.797           Allowance for taxes on property admitted to state program for preservation of railroad lines on which service has been discontinued.

ALLODIAL TITLE

NRS 361.900           Application for establishment; calculation of payment required; issuance of certificate; agreement for installment payments.

NRS 361.905           Duties of State Treasurer and county assessor upon issuance of certificate; payment of taxes; deficiencies.

NRS 361.910           Duration of validity.

NRS 361.915           Relinquishment.

NRS 361.920           Allodial Title Trust Account; regulations of State Treasurer.

_________

NOTE:                    The section added to chapter 361 by section 7 of chapter 331, Statutes of Nevada 2001, has been codified as NRS 427A.522.

_________

 

GENERAL PROVISIONS

      NRS 361.010  Definitions.  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)

      NRS 361.013  “Billboard” defined.  “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)

      NRS 361.015  “Bona fide resident” defined.  “Bona fide resident” means a person who:

      1.  Has established a residence in the State of Nevada; and

      2.  Has:

      (a) Actually resided in this state for at least 6 months; or

      (b) A valid driver’s license or identification card issued by the Department of Motor Vehicles of this state, other than such an identification card which indicates that the person is a seasonal resident.

      [Part 3:344:1953]—(NRS A 2003, 2749; 2011, 3514)

      NRS 361.017  “Camper shell” defined.  “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)

      NRS 361.020  “Fiscal year” defined.  “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]

      NRS 361.025  “Full cash value” defined.  “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)

      NRS 361.027  “Geothermal resource” defined.  “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)

      NRS 361.028  “Manufactured home” defined.  “Manufactured home” has the meaning ascribed to it in NRS 489.113.

      (Added to NRS by 2001, 1540)

      NRS 361.029  “Mobile home” defined.  “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)

      NRS 361.030  “Personal property” defined. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

      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)

      NRS 361.030  “Personal property” defined. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]  “Personal property” means:

      1.  All household and kitchen furniture.

      2.  All law, medical and miscellaneous libraries.

      3.  All goods, wares and merchandise.

      4.  All chattels of every kind and description, except vehicles as defined in NRS 371.020.

      5.  Stocks of goods on hand.

      6.  Any vehicle not included in the definition of vehicle in NRS 371.020.

      7.  All locomotives, cars, rolling stock and other personal property used in operating any railroad within the State.

      8.  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.

      9.  The money, property and effects of every kind, except real estate, of all banks, banking institutions or firms, bankers, moneylenders and brokers.

      10.  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.

      [Part 3:344:1953]—(NRS A 1963, 305, 1121; 1983, 1191; 2013, 3115, effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election)

      NRS 361.032  “Property of an interstate or intercounty nature” defined.  “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)

      NRS 361.035  “Real estate” and “real property” defined.

      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)

      NRS 361.040  “Resident” defined.  “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]

      NRS 361.042  “Slide-in camper” defined.  “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)

      NRS 361.043  “Taxable value” defined.  “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)

      NRS 361.0435  County assessor: Dissemination to public of information concerning taxation of property.

      1.  A county assessor may, by regular mail, electronic means or any other means the assessor deems appropriate, disseminate information to the public concerning the taxation of property, including, without limitation, information relating to the valuation and assessment of property, exemptions from taxation, the declaration of a homestead and programs for the assistance of senior citizens.

      2.  Any 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.

      (Added to NRS by 2007, 1875)

      NRS 361.044  County assessor: Duty to keep certain proprietary information concerning taxpayer confidential.  Except as otherwise provided in NRS 239.0115 and 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; A 2007, 2091)

      NRS 361.0445  Provision of certain information regarding property taxes on Internet.

      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

      NRS 361.045  Taxable 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]

      NRS 361.050  United States property exempted.  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]

      NRS 361.055  Exemption of state lands and property generally; payments by Department of Wildlife in lieu of taxes; apportionment of payments.

      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)

      NRS 361.060  Property of counties, cities, towns, Nevada Rural Housing Authority and certain other political subdivisions exempted.

      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)

      NRS 361.0605  Property related to public use of privately owned park exempted; exclusion.

      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)

      NRS 361.061  Property related to public use of privately owned airport exempted; exclusion.

      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)

      NRS 361.062  Property of trusts for furtherance of public functions exempted.  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)

      NRS 361.065  Property of school districts and charter schools exempted.  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)

      NRS 361.067  Vehicles exempted.  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)

      NRS 361.068  Business inventories and consumables, livestock, bees, certain pipe and agricultural equipment, boats, campers, fine art for public display and certain personal property of nonresidents exempted; establishment of de minimis exemption for personal property.

      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 the person 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)

      NRS 361.0687  Partial abatement of taxes imposed on certain new or expanded businesses. [Effective through June 30, 2017.]

      1.  A person who intends to locate or expand a business in this State may, pursuant to NRS 360.750, apply to the Office of 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 Office of 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, not later than the date which is 2 years after the date on which the abatement becomes effective, make a capital investment in the county or city of:

                   (I) At least $5,000,000 if the business is an industrial or manufacturing business; or

                   (II) At least $1,000,000 if the business is not an industrial or manufacturing business,

Ê in capital assets that will be retained at the location of the business in that county or city until at least the date which is 5 years after the date on which the abatement becomes effective; 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, not later than the date which is 2 years after the date on which the abatement becomes effective, make a capital investment in the county or city of:

                    (I) At least $1,000,000 if the business is an industrial or manufacturing business; or

                   (II) At least $250,000 if the business is not an industrial or manufacturing business,

Ê in capital assets that will be retained at the location of the business in that county or city until at least the date which is 5 years after the date on which the abatement becomes effective; 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 subsection 4 and NRS 701A.210, if a partial abatement from the taxes imposed by this chapter is approved by the Office of 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 Office of Economic Development shall notify the county assessor of the county in which the business is or will be located of the approval of the partial abatement, including, without limitation, the duration and percentage of the partial abatement that the Office 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.  Except as otherwise provided in NRS 701A.210, if a partial abatement from the taxes imposed by this chapter is approved by the Office of Economic Development pursuant to NRS 360.750 for a business which is or will be located in a foreign trade zone in this State, the partial abatement must:

      (a) Be for a duration of at least 1 year but not more than 5 years; and

      (b) Not exceed 75 percent of the taxes on personal property payable by a business each year pursuant to this chapter.

      5.  As used in this section, “foreign trade zone” means an activated foreign trade zone established, operated and maintained in accordance with chapter 237A of NRS and any applicable federal laws.

      (Added to NRS by 1997, 3310; A 1999, 1743; 2001, 1580, 1581, 1983; 2003, 56, 2923, 2927; 2005, 1513, 1515; 2007, 3381, 3383; 2011, 3466; 2013, 27th Special Session, 16)

      NRS 361.0687  Partial abatement of taxes imposed on certain new or expanded businesses. [Effective July 1, 2017, through June 30, 2032.]

      1.  A person who intends to locate or expand a business in this State may, pursuant to NRS 360.750, apply to the Office of 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 Office of 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, not later than the date which is 2 years after the date on which the abatement becomes effective, make a capital investment in the county or city of:

                   (I) At least $50,000,000 if the business is an industrial or manufacturing business; or

                   (II) At least $5,000,000 if the business is not an industrial or manufacturing business,

Ê in capital assets that will be retained at the location of the business in that county or city until at least the date which is 5 years after the date on which the abatement becomes effective; 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, not later than the date which is 2 years after the date on which the abatement becomes effective, make a capital investment in the county or city of:

                   (I) At least $5,000,000 if the business is an industrial or manufacturing business; or

                   (II) At least $500,000 if the business is not an industrial or manufacturing business,

Ê in capital assets that will be retained at the location of the business in that county or city until at least the date which is 5 years after the date on which the abatement becomes effective; 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 701A.210, if a partial abatement from the taxes imposed by this chapter is approved by the Office of 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 Office of Economic Development shall notify the county assessor of the county in which the business is or will be located of the approval of the partial abatement, including, without limitation, the duration and percentage of the partial abatement that the Office 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; 2007, 3381, 3383; 2011, 3466; 2013, 27th Special Session, 15, 16, effective July 1, 2017)

      NRS 361.0687  Partial abatement of taxes imposed on certain new or expanded businesses. [Effective July 1, 2032.]

      1.  A person who intends to locate or expand a business in this State may, pursuant to NRS 360.750, apply to the Office of 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 Office of 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 701A.210, if a partial abatement from the taxes imposed by this chapter is approved by the Office of 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 Office of 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 Office 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; 2007, 3381, 3383; 2011, 3466; 2013, 27th Special Session, 15, 16, effective July 1, 2032)

      NRS 361.069  Household goods and furniture exempted; exclusion of rental property.

      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)

      NRS 361.070  Drainage ditches, canals and irrigation systems exempted.

      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)

      NRS 361.073  Property of water users’ nonprofit associations and nonprofit cooperative corporations exempted.  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)

      NRS 361.075  Exemption of unpatented mines and mining claims.  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]

      NRS 361.0753  Exemption of extracted minerals and royalties from mineral extraction. [Effective November 25, 2014, through June 30, 2053, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]  The following personal property is exempt from taxation:

     1.  Extracted minerals, which are measured by the gross yield and net proceeds from mineral extraction, if the person who engaged in the mineral extraction is subject to the excise tax upon mineral extraction pursuant to the provisions of NRS 362.100 to 362.240, inclusive, but only when the extracted minerals are in the possession of the person who engaged in the mineral extraction.

      2.  The royalties received from mineral extraction if the person who received the royalties is subject to the excise tax upon royalties pursuant to the provisions of NRS 362.100 to 362.240, inclusive.

      (Added to NRS by 2013, 3114, effective November 25, 2014, through June 30, 2053, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election)

      NRS 361.0757  Exemption of real property used in extractive operation extracting geothermal resources. [Effective November 25, 2014, through June 30, 2053, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

      1.  Except as otherwise provided in subsection 2 of NRS 362.100, real property that is used in an extractive operation extracting geothermal resources is exempt from taxation if the person who engaged in the mineral extraction is subject to the excise tax upon mineral extraction pursuant to the provisions of NRS 362.100 to 362.240, inclusive.

      2.  As used in this section, “extractive operation” has the meaning ascribed to it in NRS 362.010.

      (Added to NRS by 2013, 3114, effective November 25, 2014, through June 30, 2053, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election)

      NRS 361.077  Exemption of property used for control of air or water pollution.

      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)

      NRS 361.078  Exemption of residential property containing shelter protecting against radioactive fallout.

      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) The person is a resident of the State of Nevada;

      (b) The shelter meets the requirements of subsection 1; and

      (c) The person has not claimed a similar exemption for the current year in any other county in this state.

      (Added to NRS by 1981, 1179)

      NRS 361.080  Exemption of property of surviving spouses.

      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 the person 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, except as otherwise provided in this subsection, 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. If so requested by the person claiming the exemption, the county assessor may provide the form to the person by electronic means in lieu of by mail. The county assessor may authorize the return of the form by electronic means in accordance with the provisions of chapter 719 of NRS.

      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 the person is not entitled, the person is guilty of a gross misdemeanor.

      6.  Beginning with the 2005-2006 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 2003 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; 2007, 1876; 2011, 3515)

      NRS 361.082  Exemption of portions of qualified low-income housing projects.

      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, except as otherwise provided in subsection 6 of that section, or fails to qualify for the exemption described in subsection 1, the owner 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; 2007, 1877)

      NRS 361.083  Exemption of certain property and buildings used for care or relief of orphan children, or of sick, infirm or indigent persons.  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)

      NRS 361.085  Exemption of property of persons who are blind.

      1.  The property of each person who is blind, not to exceed the amount of $3,000 of assessed valuation, is exempt from taxation, including community property to the extent only of the interest therein of the person who is blind, 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 person.

      2.  The person claiming such an exemption must file with the county assessor an affidavit declaring that the person 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, except as otherwise provided in this subsection, 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. If so requested by the person claiming the exemption, the county assessor may provide the form to the person by electronic means in lieu of by mail. The county assessor may authorize the return of the form by electronic means in accordance with the provisions of chapter 719 of NRS.

      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 the physician has examined the claimant and has found him or her to be a person who is blind.

      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 the person is not entitled, the person is guilty of a gross misdemeanor.

      5.  Beginning with the 2005-2006 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 2003 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, “person who is blind” 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; 2007, 1877; 2011, 3515)

      NRS 361.086  Exemption of certain property used for housing elderly persons or persons with disabilities.  All real property and tangible personal property used exclusively for housing and related facilities for elderly persons or persons with disabilities 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)

      NRS 361.087  Exemption of residential improvements made to remove barriers to persons with disabilities.

      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)

      NRS 361.088  Exemption of property of Nathan Adelson Hospice.  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)

      NRS 361.090  Veterans’ exemptions.

      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 or her 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, except as otherwise provided in this subsection, 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 the Veterans Home in Southern Nevada or the Gift Account for the Veterans Home in Northern Nevada 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. If so requested by the person claiming the exemption, the county assessor may provide the form to the person by electronic means in lieu of by mail. The county assessor may authorize the return of the form by electronic means in accordance with the provisions of chapter 719 of NRS.

      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 or her 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 the person is not entitled, the person is guilty of a gross misdemeanor.

      8.  Beginning with the 2005-2006 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 2003 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; 2007, 1878; 2011, 3516; 2013, 2509)

      NRS 361.0905  Waiver of veteran’s exemption; designation of any amount of exemption for credit to Gift Account for veterans homes in southern or northern Nevada.

      1.  Any person who qualifies for an exemption pursuant to NRS 361.090 or 361.091 may, in lieu of claiming the exemption:

      (a) Pay to the county tax receiver all or any portion of the amount by which the tax would be reduced if the person claimed the exemption; and

      (b) Direct the county tax receiver to deposit that amount for credit to the Gift Account for the Veterans Home in Southern Nevada or the Gift Account for the Veterans Home in Northern Nevada established pursuant to NRS 417.145.

      2.  Any person who wishes to waive his or her exemption pursuant to this section shall designate the amount to be credited to a Gift Account on a form provided by the Nevada Tax Commission.

      3.  The county tax receiver shall deposit any money received pursuant to this section with the State Treasurer for credit to the Gift Account for the Veterans Home in Southern Nevada or the Gift Account for the Veterans Home in Northern Nevada established pursuant to NRS 417.145. The State Treasurer shall not accept more than a total of $2,000,000 for credit to a Gift 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; 2013, 2510)

      NRS 361.091  Exemption for veteran who has incurred a service-connected disability.

      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 or her surviving spouse, is entitled to an 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 or her 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 the affiant 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, except as otherwise provided in this subsection, 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 the Veterans Home in Southern Nevada or the Gift Account for the Veterans Home in Northern Nevada 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. If so requested by the person claiming the exemption, the county assessor may provide the form to the person by electronic means in lieu of by mail. The county assessor may authorize the return of the form by electronic means in accordance with the provisions of chapter 719 of NRS.

      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 the applicant 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 or her permanent service-connected disability;

      (b) A certificate of satisfactory service which indicates the total percentage of his or her permanent service-connected disability; or

      (c) A certificate from the United States Department of Veterans Affairs or any other military document which shows that he or she 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 veteran who incurred a permanent service-connected disability for the 5 years preceding his or her death;

      (b) The veteran was eligible for the exemption at the time of his or her death or would have been eligible if the veteran 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, except as otherwise provided in this subsection, 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. If so requested by the person claiming the exemption, the county assessor may provide the form to the person by electronic means in lieu of by mail. The county assessor may authorize the return of the form by electronic means in accordance with the provisions of chapter 719 of NRS.

      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 the person is not entitled, the person is guilty of a gross misdemeanor.

      10.  Beginning with the 2005-2006 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 2003 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; 2007, 1879; 2011, 3517; 2013, 2510)

      NRS 361.095  Exemptions of veterans’ organizations.

      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 2005-2006 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 2003 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; 2007, 1881)

      NRS 361.096  Exemption of certain property leased or rented to charter school.

      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)

      NRS 361.098  Exemption of property of charitable foundations established by Board of Regents of University of Nevada.  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)

      NRS 361.099  Exemption of certain real and personal property leased or rented to Nevada System of Higher Education.  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)

      NRS 361.100  Exemption of property of university fraternities and sororities.  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)

      NRS 361.105  Exemptions of nonprofit private schools.  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]

      NRS 361.106  Exemption of property of certain apprenticeship programs.

      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; 2007, 1722; 2009, 1854)

      NRS 361.107  Exemption of property of Pershing County Kids, Horses, Rodeo Inc.

      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)

      NRS 361.110  Exemptions of certain organizations.

      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:

      (a) The Nevada Museum of Art, Inc., the Boulder City Museum and Historical Association, 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.

      (b) The Thunderbird Lodge Preservation Society are exempt from taxation through June 30, 2033.

      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; 2007, 2907; 2013, 317)

      NRS 361.111  Exemption of certain property of Archaeological Conservancy, Nature Conservancy, American Land Conservancy and Nevada Land Conservancy.

      1.  Except as otherwise provided in subsections 2 and 3, all real property and improvements thereon acquired by the Archaeological Conservancy, Nature Conservancy, American Land Conservancy or Nevada Land Conservancy are exempt from taxation if:

      (a) The property is held for ultimate acquisition by the Federal Government, the State or a local governmental unit and:

             (1) The Federal Government, the State or a local governmental unit has agreed, in writing, that acquisition of the property will be given serious consideration; and

             (2) For property for which the State has given the statement required by subparagraph (1), the governing body of the county in which the property is located has approved the potential acquisition of the property by the State; or

      (b) The property will be held indefinitely and vested in the Archaeological Conservancy, Nature Conservancy, American Land Conservancy or Nevada Land Conservancy for the purposes of education, environmental protection or conservation.

      2.  When the Archaeological Conservancy, Nature Conservancy, American Land Conservancy or Nevada Land Conservancy transfers property it has held for purposes of education, environmental protection or conservation to any person, partnership, association, corporation or entity other than the Federal Government, 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 Archaeological Conservancy, Nature Conservancy, American Land Conservancy or Nevada Land Conservancy transfers property it has held for purposes other than education, environmental protection or conservation to any person, partnership, association, corporation or entity other than the Federal Government, 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 is held by the Archaeological Conservancy, Nature Conservancy, American Land Conservancy or Nevada Land Conservancy for purposes of education, environmental protection or conservation.

      (Added to NRS by 1969, 1111; A 1993, 2513; 1999, 1232; 2007, 1881; 2009, 572)

      NRS 361.115  Exemptions of property of Nevada Children’s Foundation, Inc., 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)

      NRS 361.125  Exemption of churches and chapels.

      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)

      NRS 361.130  Exemption of public cemeteries and graveyards.  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]

      NRS 361.132  Exemption of certain private cemeteries and places of burial.  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)

      NRS 361.135  Exemptions of certain lodges, societies and similar charitable or benevolent organizations.

      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 they are used for the legitimate purposes of such lodge or society or for such charitable or benevolent purposes, are exempt from taxation.

      2.  The real estate and fixtures of any such organization or society are 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 must 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 must be assessed separately and that portion only may be taxed.

      [Part 1:344:1953; A 1954, 29; 1955, 340]—(NRS A 1967, 982; 1971, 143; 1973, 1670; 2007, 1882)

      NRS 361.140  Exemptions of certain charitable corporations.

      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)

      NRS 361.145  Exemptions of noncommercial theaters.  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)

      NRS 361.150  Exemptions of volunteer fire departments.  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)

      NRS 361.155  Exemptions: Filing of claims and designations; duration and amount; assessment and penalty for erroneous grant or renewal; review of late or denied claim.

      1.  Except as otherwise provided in this section:

      (a) 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 the Veterans Home in Southern Nevada or the Gift Account for the Veterans Home in Northern Nevada pursuant to NRS 361.0905 must be filed on or before June 15.

      (b) An initial claim for a tax exemption on real property acquired after June 15 and before July 1 must be filed on or before July 5.

      2.  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 the taxpayer is entitled during any fiscal year.

      3.  Except as otherwise provided in this section, 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.

      4.  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.

      5.  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 4, 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.

      6.  If a claim for a tax exemption on real property and any required affidavit or other documentation in support of the claim is not filed within the time required by subsection 1, or if a claim for a tax exemption is denied by the county assessor, the person claiming the exemption may, on or before January 15 of the fiscal year for which the claim of exemption is made, file the claim and any required documentation in support of the claim with the county board of equalization of the county in which the claim is required to be filed pursuant to subsection 3. The county board of equalization shall review the claim of exemption and may grant or deny the claim for that fiscal year, as it determines to be appropriate. The State Board of Equalization shall establish procedures for:

      (a) The review of a claim of exemption by a county board of equalization pursuant to this subsection; and

      (b) The appeal to the State Board of Equalization of the denial of a claim of exemption by a county board of equalization pursuant to this subsection.

      [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; 2007, 1882; 2013, 2512)

      NRS 361.1565  Certain exemptions reduced to extent of exemption from governmental services tax.  The personal property tax exemption to which a surviving spouse, person who is blind, veteran or surviving spouse of a veteran who incurred a service-connected disability is entitled pursuant to NRS 361.080, 361.085, 361.090 or 361.091 is reduced to the extent that he or she 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)

      NRS 361.157  Exempt real estate subject to taxation if used as residence or in business conducted for profit; exceptions. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

      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, except any part of such property located within a tax increment area created pursuant to NRS 278C.155;

      (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 persons who are blind under the auspices of the Bureau of Services to Persons Who Are Blind or 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;

      (m) The use of exempt property to provide day care for children if the day care is provided by a nonprofit organization; or

      (n) Any lease, easement, operating agreement, license, permit or right of entry for any exempt state property granted by the Department or the Regional Transportation Commission of Southern Nevada pursuant to section 45 of the Boulder City Bypass Toll Road Demonstration Project Act.

      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; 2007, 2464; 2011, 2917)

      NRS 361.157  Exempt real estate subject to taxation if used as residence or in business conducted for profit; exceptions. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

      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, except any part of such property located within a tax increment area created pursuant to NRS 278C.155;

      (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 persons who are blind under the auspices of the Bureau of Services to Persons Who Are Blind or 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;

      (m) The use of exempt property to provide day care for children if the day care is provided by a nonprofit organization;

      (n) Any lease, easement, operating agreement, license, permit or right of entry for any exempt state property granted by the Department or the Regional Transportation Commission of Southern Nevada pursuant to section 45 of the Boulder City Bypass Toll Road Demonstration Project Act; or

      (o) The possession or use of exempt property as a mining claim.

      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; 2007, 2464; 2011, 2917; 2013, 3115, effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election)

      NRS 361.159  Exempt personal property subject to taxation if used in business conducted for profit; exceptions.

      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 persons who are blind under the auspices of the Bureau of Services to Persons Who Are Blind or 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)

      NRS 361.160  “Personal property in transit” defined; exceptions.

      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)

      NRS 361.165  Warehouse books and records: Designation of “no situs” property; contents; inspection.

      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]

      NRS 361.180  Civil action for collection of taxes evaded.  If any owner, shipper or agent thereof 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 or she shall be liable in the sum of the taxes evaded which would otherwise have been levied against his or her property, to be collected in a civil action on behalf of the tax collector of his or her 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 or her official capacity not less than the amount of the taxes so evaded.

      [6:77:1949; 1943 NCL § 6628.06]

      NRS 361.185  Penalty for false statement.  If any person shall willfully deliver any statement to the officer charged with assessment of property for tax purposes in his or her county containing a false statement of a material fact, whether it be an owner, shipper, his or her agent, or a storage person or warehouseman of his or her agent, the person shall be guilty of a misdemeanor.

      [5:77:1949; 1943 NCL § 6628.05]—(NRS A 1967, 558)

Exemption of Fine Art for Public Display

      NRS 361.186  Collection of admission fee for exhibition of art: Conditions; reduction of exemption; payment of and credit against resulting tax.

      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 the taxpayer 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)

      NRS 361.187  Applicability of exemption to owner of leased art.  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

      NRS 361.189  Parceling system.

      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)

      NRS 361.190  Manner of description until parceling system established.  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]

      NRS 361.195  Land surveyed under authority of United States.  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]

      NRS 361.200  City lots.  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]

      NRS 361.205  Description with reference to map or plat.  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)

      NRS 361.210  Description with reference to unofficial map filed with county assessor or county commissioners.  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)

      NRS 361.215  Description with reference to map in possession of county or county officer: Identification of parcels; display of map; reference to map.

      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)

      NRS 361.220  Description by metes and bounds.  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

      NRS 361.221  Certification required; Appraiser’s Certification Board; examinations.

      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 the person 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 the applicant 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)

      NRS 361.222  Temporary certificate.  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)

      NRS 361.2224  Application for certificate to include social security number of applicant. [Effective until the date of the repeal of 42 U.S.C. § 666, 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)

      NRS 361.2225  Statement by applicant concerning payment of child support; grounds for denial of certificate; duty of Department. [Effective until the date of the repeal of 42 U.S.C. § 666, 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 or she 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 or she 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)

      NRS 361.2226  Suspension of certificate for failure to pay child support or comply with certain subpoenas or warrants; reinstatement. [Effective until the date of the repeal of 42 U.S.C. § 666, 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)

      NRS 361.2227  Renewal of certificate: Application to include information relating to state business license; grounds for denial of renewal. [Effective January 1, 2014.]

      1.  In addition to any other requirements set forth in this chapter, an applicant for the renewal of a certificate as an appraiser must indicate in the application submitted to the Department whether the applicant has a state business license. If the applicant has a state business license, the applicant must include in the application the state business license number assigned by the Secretary of State upon compliance with the provisions of chapter 76 of NRS.

      2.  A certificate as an appraiser may not be renewed by the Department if:

      (a) The applicant fails to submit the information required by subsection 1; or

      (b) The State Controller has informed the Department pursuant to subsection 5 of NRS 353C.1965 that the applicant owes a debt to an agency that has been assigned to the State Controller for collection and the applicant has not:

             (1) Satisfied the debt;

             (2) Entered into an agreement for the payment of the debt pursuant to NRS 353C.130; or

             (3) Demonstrated that the debt is not valid.

      3.  As used in this section:

      (a) “Agency” has the meaning ascribed to it in NRS 353C.020.

      (b) “Debt” has the meaning ascribed to it in NRS 353C.040.

      (Added to NRS by 2013, 2727, effective January 1, 2014)

      NRS 361.223  Continuing education: Annual training requirement; waiver.

      1.  Except as otherwise provided in this section, every person who holds an appraiser’s certificate must 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 must be carried forward and applied against the training requirements for the following 3 years.

      3.  The annual training requirement must 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 must complete 36 contact hours during every 3-year period thereafter.

      (Added to NRS by 1975, 1654; A 1977, 318; 2013, 294)

      NRS 361.224  Effect of failure to meet requirements for continuing education.  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

      NRS 361.225  Rate of assessment.  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)

      NRS 361.227  Determination of taxable value. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

      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 or her attention the facts warranting it, if the county assessor discovers those facts during physical reappraisal of the property or if the county assessor 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, for the purpose of computing taxable value, the cost of replacement of:

      (a) Any personal property, 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.

      (b) An improvement made on land, a county assessor may use any final representations of the improvement prepared by the architect or builder of the improvement, including, without limitation, any final building plans, drawings, sketches and surveys, and any specifications included in such representations, as a basis for establishing any relevant measurements of size or quantity.

      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; 2009, 1216)

      NRS 361.227  Determination of taxable value. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

      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.  In determining the taxable value of property, the value of any mineral deposit in its natural state attached to the land must be excluded from the computation of the taxable value of the property.

      6.  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 or her attention the facts warranting it, if the county assessor discovers those facts during physical reappraisal of the property or if the county assessor is otherwise aware of those facts.

      7.  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.

      8.  In determining, for the purpose of computing taxable value, the cost of replacement of:

      (a) Any personal property, 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.

      (b) An improvement made on land, a county assessor may use any final representations of the improvement prepared by the architect or builder of the improvement, including, without limitation, any final building plans, drawings, sketches and surveys, and any specifications included in such representations, as a basis for establishing any relevant measurements of size or quantity.

      9.  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.

      10.  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; 2009, 1216; 2013, 3116, effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election)

      NRS 361.2275  Determination of status of property as leased or used.

      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)

      NRS 361.228  Intangible personal property: Exemption from taxation; prohibition against consideration of value; consideration of attributes of real property.

      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)

      NRS 361.2285  Adoption of regulations regarding use of income approach for valuation of real property used to conduct business. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]  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)

      NRS 361.2285  Adoption of regulations regarding use of income approach for valuation of real property used to conduct business. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]  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 6 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; 2013, 3118, effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election)

      NRS 361.229  Adjustment of actual age of improvements in computation of depreciation.

      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)

      NRS 361.233  Assessment and valuation of real property within common-interest community.

      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) Except as otherwise provided in subsection 2, the taxable value of each parcel:

             (1) Composed solely of a community unit must consist of:

                   (I) The taxable value of that community unit; and

                   (II) A percentage of the taxable value of all the common elements of that common-interest community which is equal to 1 divided by the total number of community units in that common-interest community; or

             (2) Composed of a community unit and any portion of the common elements of the common-interest community must consist of:

                   (I) The taxable value of that community unit only; and

                   (II) A percentage of the taxable value of all the common elements of that common-interest community which is equal to 1 divided by the total number of community units in that common-interest community.

      2.  If the declaration for a common-interest community or, in the absence of such a declaration, the recorded deeds for the community units of a common-interest community:

      (a) Provide for the allocation to the community units of, except for any minor variations because of rounding, all the interests in the common elements of the common-interest community; or

      (b) Do not provide for the allocation described in paragraph (a) but provide for the allocation to the community units of, except for any minor variations because of rounding, all the liabilities for the common expenses of the common-interest community,

Ê and the formula for allocation provided in the declaration or deeds differs from the formula for allocation set forth in sub-subparagraph (II) of subparagraph (1) of paragraph (b) of subsection 1 and sub-subparagraph (II) of subparagraph (2) of paragraph (b) of subsection 1, those sub-subparagraphs do not apply to the common-interest community, and the taxable value of the common elements of the common-interest community must be allocated to the community units in accordance with the formula for allocation provided in the declaration or deeds.

      3.  The Nevada Tax Commission shall adopt such regulations as it determines to be appropriate to ensure that this section is carried out in a uniform and equal manner that does not result in the double taxation of any common elements of a common-interest community.

      4.  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 the physical portion of a common-interest community, including, without limitation, any landscaping, swimming pools, fitness centers, community centers, maintenance and service areas, parking areas, hallways, elevators and mechanical rooms, which is:

             (1) Intended for the general benefit of and potential use by all the owners of the community units and their invitees; and

             (2) Owned:

                   (I) By the community association;

                   (II) By any person on behalf or for the benefit of the owners of the community units; or

                   (III) 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 or her 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 hotel governed by the provisions of chapter 116B 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, other than the common elements, which is:

             (1) Designated for separate ownership or occupancy; and

             (2) Intended for:

                   (I) Residential use by the owner of that unit and his or her invitees; or

                   (II) Commercial use by the owner of that unit for the generation of revenue from any persons other than the owners of community units in that common-interest community and their invitees.

      (f) “Declaration” means any instrument, however denominated, that creates a common-interest community, including any amendment to an instrument.

      (g) “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; A 2007, 1883, 2292; 2011, 3519)

      NRS 361.235  Assessment of corporate stock and property of partnership; taxation of corporate property.

      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 or her 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]

      NRS 361.240  Assessment of undivided property of deceased and insane persons; payment of taxes.

      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]

      NRS 361.244  Classification of mobile or manufactured homes and factory-built housing as real property.

      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) The assessor 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)

      NRS 361.2445  Conversion of mobile or manufactured home from real to personal property.

      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 tax receiver 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) The county assessor 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 or she 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 or her 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; 2011, 3521)

      NRS 361.245  Personal property subject to security interest.  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)

      NRS 361.260  Method of assessing property for taxation; appraisals and reappraisals.

      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 the county on July 1 which is subject to taxation, and also the names of all persons, corporations, associations, companies or firms owning the property. The county assessor shall then determine the taxable value of all such property, and shall then list and assess it to the person, firm, corporation, association or company owning it on July 1 of that fiscal year. The county assessor 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)

      NRS 361.261  Determination of assessed value of property that is not being reappraised: Adoption of factors for improvements.  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 or she either approves or objects to the proposed factors that are applicable to the county he or she 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)

      NRS 361.263  Issuance of subpoenas by county assessors; duty of state and local governmental entities to provide documents and other information to county assessor; protection of information from disclosure.

      1.  The county assessor may issue subpoenas to require the production before him or her 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)

      NRS 361.265  Written statement concerning personal property: Demand; contents; return of statement; valuation of unlisted property claimed by absent or unknown person; penalties.

      1.  To enable the county assessor to make assessments, he or she 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 the 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 that 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 or her deputy to give the statement required by this section, or gives a false name, or refuses to give his or her name or sign the statement, the person, officer or agent 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)

      NRS 361.275  Liability of county assessor for taxes not assessed through willful or inexcusable neglect; duties of county auditor and county treasurer regarding property not assessed.

      1.  The county assessor and his or her sureties shall be, and they hereby are, made liable for the taxes on all taxable property, within the county required to be assessed by the county assessor, 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]

      NRS 361.280  District attorney to report unassessed property to county commissioners; hearing; action against county assessor; levy of double amount of taxes against person refusing to give statement.

      1.  On or before January 15 of each year, the district attorney shall report in writing to the board of county commissioners of the county all taxable real and personal property in the 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 or her 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]

      NRS 361.295  Assessment of real property by two counties: Examination and determination by Department.  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)

      NRS 361.300  Time and manner for completion of secured tax roll; list of taxpayers and valuations; notice of assessed valuation.

      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. A notice issued pursuant to this subsection must include a statement that the secured tax roll is available for inspection as specified in paragraph (b) of subsection 3. The statement published in the newspaper must be displayed in the format used for advertisements and printed in at least 10-point bold type or font.

      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 the county assessor 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:

             (1) Printed and delivered by the county assessor or mailed by him or her on or before January 1 of the fiscal year in which assessment is made to each taxpayer in the county; or

             (2) 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; and

      (b) To cause such list and valuations to be:

             (1) Posted in a public area of the public libraries and branch libraries located in the county;

             (2) Posted at the office of the county assessor; and

             (3) Published on an Internet website that is maintained by the county assessor or, if the county assessor does not maintain an Internet website, on an Internet website that is maintained by the county.

      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 subparagraph (1) of 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 or her 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:

      (a) Any property on the secured tax roll 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. A notice issued pursuant to this paragraph must include a statement that the secured tax roll is available for inspection as specified in paragraph (b) of subsection 3. If such a statement is published in a newspaper, the statement must be displayed in the format used for advertisements and printed in at least 10-point bold type or font.

      (b) Any personal property billed on the unsecured tax roll is appraised or reappraised pursuant to NRS 361.260, the delivery or mailing to the owner of such property of an individual tax bill or individual tax notice for the property shall be deemed to constitute adequate notice to the owner of 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; 2009, 1218; 2011, 3522)

      NRS 361.305  Preparation by county assessor of maps or plats of city blocks and subdivisions.  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)

      NRS 361.310  Time and manner for completion of assessment roll; closing and reopening of roll as to changes; appeal of changes; log of changes to secured roll.

      1.  On or before January 1 of each year, the county assessor of each of the several counties shall complete the assessment roll, and shall take and subscribe to an affidavit written therein to the effect that he or she has made diligent inquiry and examination to ascertain all the property within the county subject to taxation, and required to be assessed by the county assessor, and that he or she has assessed the property on the assessment roll equally and uniformly, according to the best of his or her 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 the roll as to all changes on the day he or she 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

      NRS 361.315  Meetings to establish valuation for purposes of assessment.

      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 or her 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 or her claim and any evidence thereon with respect to the valuation of his or her 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)

      NRS 361.318  Reports by companies that use property of interstate or intercounty nature: Filing requirements; extension of time to file; failure to file.

      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)

      NRS 361.320  Determination and allocation of valuation for property of interstate or intercounty nature; billing, collection and remittance of taxes on private car lines.

      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 or other video 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; 2007, 1387)

      NRS 361.3205  Central assessment roll for property of interstate or intercounty nature; notice of assessment; payment; recovery of delinquent taxes.

      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 the taxpayer’s 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)

      NRS 361.321  Report of new construction by business; valuation for assessment purposes; supplemental tax bill; payment and apportionment of taxes.

      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)

      NRS 361.323  Determination and apportionment of valuation for property of electric light and power companies used to generate or transmit electricity for use outside State.

      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)

      NRS 361.325  Nevada Tax Commission to establish valuations of mobile homes and land; property escaping taxation to be placed on assessment roll.

      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)

      NRS 361.330  Effect of noncompliance on assessment and collection of taxes.  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

      NRS 361.333  Procedure.

      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 chair, 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

      NRS 361.334  Definitions.  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)

      NRS 361.335  Notice of completion of assessment roll and of meeting of county board of equalization.  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)

      NRS 361.340  County boards of equalization: Membership; additional panels; clerk; compensation; compliance with regulations; meetings; procedural requirements; attendance of district attorney and assessor.

      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 chair 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 chair of the board of county commissioners shall designate one of the appointees to serve as chair 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 or her elected office.

      6.  The county clerk or his or her 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. If January 15 falls on a Saturday, Sunday or legal holiday, the appeal may be filed on the next business day. 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 or her 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 or her 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; 2011, 1874)

      NRS 361.345  Power of county board of equalization to change valuation of property; review of changes in valuation and estimation of certain property by county assessor; notice of addition to assessed valuation.

      1.  Except as otherwise provided in subsection 2, the county board of equalization may:

      (a) Determine the valuation of any real or personal property placed on:

             (1) The secured tax roll which was assessed by the county assessor; or

             (2) The unsecured tax roll which was assessed by the county assessor on or after May 1 and on or before December 15; and

      (b) 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 or her property:

      (a) Has refused or, without good cause, has neglected to give the county assessor the person’s 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; 2009, 1219)

      NRS 361.350  List of assessments increased by county board of equalization; hearing before State Board of Equalization.

      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 the person 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)

      NRS 361.355  Complaints of overvaluation or excessive valuation by reason of undervaluation or nonassessment of other property.

      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 the complaint on or before March 10 with the State Board of Equalization and submit his or her 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 or she 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)

      NRS 361.356  Appeal to county board of equalization where inequity exists.

      1.  An owner of any real or personal property placed on:

      (a) The secured tax roll who believes that his or her 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.

      (b) The unsecured tax roll which was assessed on or after May 1 and on or before December 15 who believes that his or her 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 the following January 15, 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; 2009, 1219)

      NRS 361.357  Appeal to county board of equalization where full cash value of property is less than its taxable value.

      1.  The owner of any real or personal property placed on:

      (a) The secured tax roll who believes that the full cash value of his or her 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.

      (b) The unsecured tax roll which was assessed on or after May 1 and on or before December 15 who believes that the full cash value of his or her property is less than the taxable value computed for the property in the current assessment year may, not later than the following January 15, 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; 2009, 1220)

      NRS 361.360  Appeals to State Board of Equalization.

      1.  Any taxpayer aggrieved at the action of the county board of equalization in equalizing, or failing to equalize, the value of his or her 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 November 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 the taxpayer pursuant to NRS 361.265 or if the taxpayer 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.  Any change made in an assessment appealed to the State Board of Equalization is effective only for the fiscal year for which the assessment was made. The county assessor shall review each such change and maintain or remove the change as circumstances warrant for the next fiscal year.

      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; 2007, 1884; 2011, 1876)

      NRS 361.362  Appeal on behalf of owner of property.  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, the person 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)

      NRS 361.365  Records of hearings of county board of equalization: Format and contents; transmittal to State Board of Equalization; availability to public; duties of complainant who requests transcript.

      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. A copy of the minutes or audio recordings must be made available to a member of the public upon request at no charge pursuant to NRS 241.035.

      2.  If a transcript of any hearing held before the county board of equalization is requested by the complainant, he or she 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; 2013, 329)

Equalization by State Board of Equalization

      NRS 361.375  State Board of Equalization: Composition; qualifications; terms; removal; compensation; quorum; adoption of and compliance with regulations; staff.

      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 Chair 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 or her deputy, employee or any person appointed by him or her 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 State Board of Equalization may be removed by the Governor if, in the opinion of the Governor, that member is guilty of malfeasance in office or neglect of duty.

      7.  Each member of the State Board of Equalization 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 State Board of Equalization, 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 State Board of Equalization 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 State Board of Equalization 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)

      NRS 361.380  Meetings of State Board of Equalization; notice.

      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. If a proposed equalization affects local governmental entities in more than one county and the equalization, in the opinion of the State Board of Equalization, is likely to have a substantial effect on tax revenues, the State Board of Equalization shall notify each affected local governmental entity of the proposed equalization on or before April 30. Cases may be heard at additional meetings which may be held at any time and place in the state before November 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. The State Board of Equalization must also post a schedule of each such meeting on the Internet website maintained by the Department.

      [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; 2011, 1877)

      NRS 361.385  Public sessions; persons may appear by attorney or file statements.

      1.  All sessions shall be public and any person is entitled to appear in person or by his or her 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 or her claim and any evidence thereon with respect to the valuation of his or her 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)

      NRS 361.390  Duties of county assessor; projections for current and upcoming fiscal years. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]  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 or her 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, March 5 and October 31 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 projections of assessed value for the current fiscal year and the upcoming fiscal year regarding real and personal property for which the taxable value is determined by the assessor. The Department shall make any projections required for the upcoming fiscal year regarding the net proceeds of minerals and any property for which the taxable value is determined by the Nevada Tax Commission.

      3.  Prepare and file with the Department on or before May 5 for the unsecured roll, on or before August 10 for the secured roll, and on or before October 31 for the unsecured roll and the secured 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; 2009, 1221)

      NRS 361.390  Duties of county assessor; projections for current and upcoming fiscal years. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]  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 or her 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, March 5 and October 31 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 projections of assessed value for the current fiscal year and the upcoming fiscal year regarding real and personal property for which the taxable value is determined by the assessor. The Department shall make any projections required for the upcoming fiscal year regarding the net proceeds from mineral extraction and royalties subject to the excise tax pursuant to the provisions of NRS 362.100 to 362.240, inclusive, and any property for which the taxable value is determined by the Nevada Tax Commission.

      3.  Prepare and file with the Department on or before May 5 for the unsecured roll, on or before August 10 for the secured roll, and on or before October 31 for the unsecured roll and the secured 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; 2009, 1221; 2013, 3119, effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election)

      NRS 361.395  Equalization of property values and review of tax rolls by State Board of Equalization; notice of proposed increase in valuation.

      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:

      (a) Pursuant to paragraph (b) of subsection 1, it shall give 30 days’ notice to interested persons by first-class mail.

      (b) In a proceeding to resolve an appeal or other complaint before the Board pursuant to NRS 361.360, 361.400 or 361.403, it shall give 10 days’ notice to interested persons by registered or certified mail or by personal service.

Ê A notice provided pursuant to this subsection 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 or she 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; 2013, 2897)

      NRS 361.400  Appeals from action of county boards of equalization.

      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]

      NRS 361.403  Direct appeals to State Board of Equalization from valuations of Nevada Tax Commission.

      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)

      NRS 361.405  Certification of changes in assessed valuation; notice of increased valuation; duties of county auditors and tax receivers; inclusion of net proceeds of minerals in assessed valuation. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

      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:

      (a) In a proceeding to resolve an appeal or other complaint before the Board pursuant to NRS 361.360, 361.400 or 361.403, the Secretary of the Board shall forward by certified mail to the property owner or owners affected, notice of the increased valuation.

      (b) Pursuant to paragraph (b) of subsection 1 of NRS 361.395, the Secretary of the Board shall forward by first-class 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 the county auditor 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 or her 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.

      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 the county tax receiver 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; 2011, 1877; 2013, 2898)

      NRS 361.405  Certification of changes in assessed valuation; notice of increased valuation; duties of county auditors and tax receivers; inclusion of net proceeds of minerals in assessed valuation. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

      1.  As soon as reasonably practicable:

      (a) The Secretary of the State Board of Equalization 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:

             (1) In a proceeding to resolve an appeal or other complaint before the Board pursuant to NRS 361.360, 361.400 or 361.403, the Secretary of the Board shall forward by certified mail to the property owner or owners affected, notice of the increased valuation.

            (2) Pursuant to paragraph (b) of subsection 1 of NRS 361.395, the Secretary of the Board shall forward by first-class mail to the property owner or owners affected, notice of the increased valuation.

      (b) The Executive Director of the Department shall certify any change made by the Nevada Tax Commission 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 Executive Director 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 the county auditor by the Secretary of the State Board of Equalization or the Executive Director of the Department, as applicable, the county auditor shall:

      (a) Enter all such changes, the value of any construction work in progress and the net proceeds from mineral extraction and royalties subject to the excise tax pursuant to the provisions of NRS 362.100 to 362.240, inclusive, which were certified to the county auditor 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.

      3.  The board of county commissioners shall not levy a tax on the net proceeds from mineral extraction and royalties subject to the excise tax pursuant to the provisions of NRS 362.100 to 362.240, inclusive, which are added to the assessed valuation pursuant to paragraph (a) of subsection 2, but, except as otherwise provided by specific statute, the net proceeds from mineral extraction and royalties subject to the excise tax pursuant to the provisions of NRS 362.100 to 362.240, inclusive, 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 the county tax receiver by the Secretary of the State Board of Equalization or the Executive Director of the Department, as applicable, 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 or the Nevada Tax Commission.

      [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; 2011, 1877; 2013, 2898, 3119, effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election)

      NRS 361.410  Judicial review: Availability and restrictions; prosecution and defense; burden of proof.

      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)

      NRS 361.420  Payment of taxes under protest; action for recovery of taxes; limitation of action.

      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 3 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; 2011, 3143)

      NRS 361.425  Distribution of taxes paid under protest; payment of judgments pursuant to NRS 361.420; 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)

      NRS 361.430  Burden of proof on plaintiff in action brought under NRS 361.420.  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)

      NRS 361.435  Consolidation of actions; venue.  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 or her 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

      NRS 361.445  Basis for property taxation.  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)

      NRS 361.450  Liens for taxes: Attachment; superiority; expiration of lien on mobile or manufactured home.

      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)

      NRS 361.453  Limitation on total ad valorem tax levy; exceptions.

      1.  Except as otherwise provided in this section and NRS 354.705, 354.723, 387.3288 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 less than 45,000, 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; 2011, 1221; 2013, 2799)

      NRS 361.4535  Projections of revenue from ad valorem taxes: Duties of county assessors and Department.

      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)

      NRS 361.454  Determination by county auditor of effect of tentative budget on each taxpayer; dissemination of information.

      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 or her property for the current and ensuing fiscal years;

      (b) The combined tax rate which applied to the 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 the 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 the property in the current fiscal year and the amount of tax to be collected on the property for the ensuing fiscal year, computed on the basis of the proposed combined tax rate;

      (e) The respective amounts of his or her 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 the property owner; 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. The county auditor shall use the tax rate for the current fiscal year for any tentative budget which was not submitted. For each property owner, the county auditor 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)

      NRS 361.4545  Publication of informational notices regarding tentative budgets and tax rates.

      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)

      NRS 361.4547  Nevada Tax Commission to certify combined tax rate to boards of county commissioners; procedure when additional levy of taxes ad valorem approved by voters of school district causes combined rate to exceed statutory limitation.

      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)

      NRS 361.455  Procedure for reducing combined rate within statutory limitation; revised budgets.

      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 chair 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 chair 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 chair of the board of county commissioners or his or her 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)

      NRS 361.457  Establishment of combined tax rate: Prohibited agreements between local governments.  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)

      NRS 361.460  Levy of tax rate by county commissioners: Resolution.  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)

      NRS 361.463  Reduction of tax levy which exceeds statutory limitation; priority of taxes levied for payment of bonded indebtedness.

      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)

      NRS 361.465  Extension and delivery of tax roll after levy.

      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 the owner 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 or her 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 or her 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)

      NRS 361.470  Tax receiver charged with full amount of taxes levied.  On delivering the assessment roll to the ex officio tax receiver, the county auditor shall charge the ex officio tax receiver with the full amount of the taxes levied as shown on the roll.

      [26:344:1953]—(NRS A 2009, 1028)

PARTIAL ABATEMENT OF TAX

      NRS 361.471  Definitions.  As used in NRS 361.471 to 361.4735, inclusive, unless the context otherwise requires, the words and terms defined in NRS 361.47111 to 361.4721, inclusive, have the meanings ascribed to them in those sections.

      (Added to NRS by 2005, 1739; A 2007, 1885; 2011, 354)

      NRS 361.47111  “Ad valorem taxes” defined.  “Ad valorem taxes” does not include any assessments levied pursuant to NRS 533.190, 533.285 or 534.040.

      (Added to NRS by 2011, 354)

      NRS 361.4712  “Ad valorem taxes levied in a county” defined.  “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)

      NRS 361.4715  “Combined overlapping tax rate” defined.  “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)

      NRS 361.4721  “Taxing entity” defined.  “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)

      NRS 361.4722  Partial abatement of taxes levied on property for which assessed valuation has been established or on remainder parcel of real property.

      1.  Except as otherwise provided in or required to carry out the provisions of subsection 3 and NRS 361.4725 to 361.4729, 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 greater 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;

                   (II) 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; or

                   (III) Zero; or

             (2) Eight percent,

Ê whichever is less.

      2.  Except as otherwise provided in or required to carry out the provisions of NRS 361.4725 to 361.4729, 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 greater 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;

                   (II) 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; or

                   (III) Zero; or

             (2) Eight percent,

Ê whichever is less.

      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 361.4732 and any regulations adopted pursuant to NRS 361.4733, 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, “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.

      (Added to NRS by 2005, 39; A 2005, 1750; 2007, 1885, 1888; 2009, 1221)

      NRS 361.4723  Partial abatement of taxes levied on certain single-family residences.  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 361.4729, 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 361.4732 and any regulations adopted pursuant to NRS 361.4733, 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) “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.

      (b) “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.

      (c) “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.

      (d) “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; 2007, 1890; 2009, 1223)

      NRS 361.4724  Partial abatement of taxes levied on certain residential rental dwellings.  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 361.4729, 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 361.4732 and any regulations adopted pursuant to NRS 361.4733, 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.

      (Added to NRS by 2005, 38; A 2005, 1748; 2007, 1891; 2009, 1224)

      NRS 361.4725  Exemption from partial abatements following certain fluctuations in taxable value of property.

      1.  Except as otherwise provided in this section and 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.  If the total amount otherwise required to be collected during a fiscal year and each of the succeeding 2 fiscal years pursuant to subsection 1 for a parcel or other taxable unit of property is less than or equal to $100, the entire amount may be levied on the property and collected during that initial fiscal year.

      3.  The Nevada Tax Commission may exempt from the requirements of this section the levy of any taxes in an amount which is less than the cost of collecting those taxes.

      4.  The amount of any taxes 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.

      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.

      (Added to NRS by 2005, 41; A 2005, 1752; 2007, 1892)

      NRS 361.4726  Exemption from partial abatements for certain new taxes and increases in existing taxes.

      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.  The amount of any tax imposed pursuant to NRS 387.3288 is exempt from each partial abatement from taxation provided pursuant to NRS 361.4722, 361.4723 and 361.4724.

      3.  For the purposes of this section, “taxing entity” does not include the State.

      (Added to NRS by 2005, 1753; A 2013, 2800)

      NRS 361.4727  Increase in rate of tax for payment of obligations secured by proceeds of tax: Prerequisites; effect on partial abatements.

      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)

      NRS 361.4728  Levy of tax upon approval of voters at rate that is exempt from partial abatements.

      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)

      NRS 361.4729  Calculation of partial abatement when taxable value of real property is reduced because of destruction, removal or overassessment of improvement.  If the taxable value of an improvement to real property is reduced as a result of:

      1.  The partial or complete destruction or removal of the improvement; or

      2.  The correction pursuant to NRS 361.768 of an overassessment of the improvement because of a factual error,

Ê then for the purpose of calculating the amount of any partial abatement to which the owner of the real property is entitled pursuant to NRS 361.4722, 361.4723 or 361.4724 for the initial fiscal year for which that reduction in taxable value applies, the amount determined for the immediately preceding fiscal year 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, as applicable, must be reduced by the same percentage as the taxable value of the real property is reduced for that initial fiscal year as a result of the partial or complete destruction or removal of the improvement to the property or the correction of the overassessment of the improvement to the property.

      (Added to NRS by 2009, 1216)

      NRS 361.4732  Effect of annexation of real property to taxing entity.  Except as otherwise required to carry out the provisions of NRS 361.4729 and any regulations adopted pursuant to NRS 361.4733, and 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; A 2007, 1896; 2009, 1225)

      NRS 361.4733  Adoption of regulations by Committee on Local Government Finance.

      1.  The Committee on Local Government Finance shall adopt:

      (a) Such regulations as it determines to be appropriate to provide for the allocation among the appropriate taxing entities of 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, in accordance with the principles that:

             (1) 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 which is caused by an increase in the rate of taxes imposed by one or more taxing entities should be allocated to the taxing entities that would have received the benefit of that increase in proportion to the relative amount of benefit that otherwise would have been received from that increase;

             (2) Any increase in the rate of ad valorem taxes imposed by a taxing entity should not affect the amount of ad valorem taxes received by other taxing entities, except for redevelopment agencies and tax increment areas whose property tax receipts depend on the tax rate of the taxing entity that increases its rate of taxes and whose territory is included, in whole or in part, in the territory of the taxing entity that increases its rate of taxes; and

             (3) A taxing entity that does not increase its rate of ad valorem taxes should not be allocated 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, except for any reduction caused by an increase in the assessed value of that parcel or other taxable unit of real property; and

      (b) Subject to the principles set forth in paragraph (a):

             (1) Such regulations as it determines to be appropriate for the administration and interpretation of the provisions of NRS 361.4732; and

             (2) Regulations which provide 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; A 2007, 1896, 1897)

      NRS 361.4734  Review of determination of applicability of partial abatement; appeal of decision upon review; judicial review.

      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 county assessor of the county in which the property is located. The petition must be submitted on or before June 30 of the fiscal year for which the determination is effective. The county assessor shall, 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 county assessor 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; A 2007, 1898, 2504; 2009, 1226)

      NRS 361.4735  Penalty for false claim of partial abatement.  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

      NRS 361.475  County treasurers to be tax receivers.  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]

      NRS 361.480  Notice to taxpayers; individual tax bills.

      1.  Upon receiving the assessment roll from the county auditor, the ex officio tax receiver shall proceed to receive taxes.

      2.  The ex officio tax receiver shall give notice at least quarterly by publication in some newspaper published in his or her 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.  The ex officio tax receiver 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 or her 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 or she 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 or her taxes.

      4.  An ex officio tax receiver may authorize a property owner or the holder of a mortgage to request, by written letter, electronic mail, facsimile or any other method authorized by the ex officio tax receiver, the electronic transmission of the individual tax bill required by subsection 3 or a link to that bill, as posted on a website or other Internet site pursuant to paragraph (b) of subsection 6, to the property owner or holder of the mortgage at a specific electronic mail address or pursuant to another specific method of electronic delivery in lieu of the mailing of that bill pursuant to subsection 3. If an ex officio tax receiver transmits the individual tax bill or link electronically to the property owner or holder of the mortgage in accordance with such a request, the ex officio tax receiver shall be deemed to have mailed the individual tax bill to the property owner or holder of the mortgage in compliance with subsection 3 regardless of whether the property owner or holder of the mortgage actually receives that electronic transmission.

      5.  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.

      6.  In addition to complying with subsections 3 and 5, 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; 2013, 300)

      NRS 361.482  Collection of tax levied by State.  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)

      NRS 361.483  Time for payment of taxes; penalties; notification of certain provisions regarding waiver or reduction of penalty.

      1.  Except as otherwise provided in this section 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 $5,000;

      (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 installments and includes with the request a copy of the written statement of personal property required pursuant to NRS 361.265;

      (d) The owner of the personal property assessed has paid all the personal property taxes assessed on the property without accruing penalties for the immediately preceding 2 fiscal years in any county in the State; and

      (e) Not later than September 15, the county tax receiver issues to the taxpayer an individual tax bill for the personal property which itemizes the dates on which the installments are due. If that tax bill is issued on or after August 1 and on or before September 15, the first two installments are due 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.

      6.  Except as otherwise provided in subsection 5, 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; 2011, 3524)

      NRS 361.4835  Waiver of all or part of interest and penalty for late payment of taxes.

      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 the person’s control and occurred despite the exercise of ordinary care and without intent, the county treasurer or the county assessor may relieve the person of all or part of any interest or penalty, or both.

      2.  A person seeking this relief must pay the amount of the tax due and, within 30 days after the date the payment is made, file a statement setting forth the facts upon which the person bases his or her 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, the taxpayer 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; 2007, 1898)

      NRS 361.484  Abatement of taxes on real or personal property acquired by Federal Government, State or political subdivision.

      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)

      NRS 361.485  Duties of tax receiver when taxes paid; certain overpayments not refunded; certain deficiencies not collected.

      1.  Whenever any tax is paid to the ex officio tax receiver, he or she shall appropriately record the payment and the date thereof on the tax roll contiguously with the name of the person or the description of the property liable for the taxes, and shall give a receipt for the 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 the taxes.

      3.  If the amount of taxes and penalties paid on personal property, together with the amount of any partial abatements of those taxes to which the taxpayer may be entitled:

      (a) Results in an overpayment that 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 within 6 months after the original payment. All interest paid on money deposited in the county treasury pursuant to this paragraph is the property of the county.

      (b) Results in a deficiency, the amount of the deficiency, 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.

      4.  If the amount of taxes paid on real property:

      (a) Results in an overpayment that does not exceed the amount due by more than $5, 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 within 6 months after the original payment. All interest paid on money deposited in the county treasury pursuant to this paragraph is the property of the county.

      (b) Results in a deficiency that is $5 or less than the amount due, the ex officio tax receiver may exempt the amount of the deficiency from collection.

      [29:344:1953]—(NRS A 1969, 233; 1975, 395; 2001, 1555; 2007, 2504; 2011, 3525)

      NRS 361.486  Payment of interest on overpayment of taxes.

      1.  Except as otherwise provided in subsection 2 and NRS 361.485, interest must be paid on an overpayment of the taxes imposed by this chapter at the rate of 0.25 percent per month, or fraction thereof, from the last day of the calendar month in which the overpayment was made to the last day of the calendar month in which a refund is made.

      2.  No interest is allowed:

      (a) On a refund of any penalty or interest paid by a taxpayer; or

      (b) If the ex officio tax receiver determines that the overpayment was made intentionally or by reason of carelessness.

      (Added to NRS by 2007, 2504; A 2011, 3144)

Property on Unsecured Roll

      NRS 361.505  Migratory property: Definition; placement on unsecured tax roll; proration of tax.

      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 or she 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 the real and personal property of the person, 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 or her 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)

      NRS 361.510  Preparation of blank receipts for payment of taxes on movable personal property.

      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)

      NRS 361.525  Penalties for tax receiver giving other than required receipts.  If a tax receiver gives any receipt on the payment to him or her of any tax on movable personal property other than that provided for in NRS 361.510, he or she 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)

      NRS 361.530  Reservation and disposition of commission on personal property tax collected.

      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; 2007, 1899; 2009, 1232; 2011, 3531; 2013, 299)

      NRS 361.535  Date taxes become delinquent; penalty for delinquency; collection by seizure and sale of personal property or alternative methods; disposition of excess proceeds from sale of certain property.

      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 or her 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.

Ê A person who, after the notice of the seizure of the property is posted pursuant to this subsection within the immediate vicinity of the property being seized and before the delinquent taxes on the property are paid, and without the consent of the county assessor, removes, defaces, covers or otherwise conceals that notice, moves or sells the property, attempts to move or sell the property, or assists another person to move or sell the property, is guilty of a gross misdemeanor.

      3.  If the personal property seized by the county assessor or his or her 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; 2009, 1226)

      NRS 361.545  Monthly returns of county assessor to county auditor and county treasurer; duties of county auditor and county treasurer.  On or before the fifth 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 or her office, and shall enter upon the assessment roll of the county for that year, when it comes into his or her 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)

      NRS 361.550  Penalty for county assessor’s neglect or refusal; duties of county auditor and district attorney.

      1.  Should the county assessor neglect or refuse to make the monthly statements of his or her collections of movable personal property tax as required by law, or neglect or refuse to file the original schedules of his or her assessments of such property, the county assessor 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)

      NRS 361.555  Actions against county auditor for losses sustained by State and county through defalcation of county assessor.

      1.  The county auditor shall be liable on his or her 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 the county auditor has not notified the district attorney of the neglect or refusal of the county assessor to make his or her 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 or her 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)

      NRS 361.560  Action to recover personal property tax.

      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)

      NRS 361.5605  County commissioners may designate county treasurer to collect personal property taxes.  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)

      NRS 361.5607  Designation of taxes on personal property as uncollectible.

      1.  The tax receiver may petition the board of county commissioners to designate as uncollectible those taxes on personal property for whose collection all appropriate procedures have been followed and have proved unsuccessful and:

      (a) Which have been delinquent for 3 years or more; or

      (b) Whose amount, including penalties and costs, is $25 or less.

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; 2009, 1228)

Mobile and Manufactured Homes; Recreational Vehicles

      NRS 361.561  Applicability to certain 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)

      NRS 361.562  Report to county assessor of purchase, repossession or entry into State of mobile or manufactured home; manner of assessment.

      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 or she shall assess it pursuant to NRS 361.505.

      (b) Nonmigratory property, he or she 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)

      NRS 361.5625  Filing requirements for owners of at least 25 mobile or manufactured homes leased within county for commercial purposes and not converted to real property.  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)

      NRS 361.5641  Allowable credit for tax paid on another mobile or manufactured home sold or exchanged or paid to state of previous residence.  If any person:

      1.  Who has purchased a mobile or manufactured home on which the person 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 or she has paid the personal property tax for the current fiscal year on another mobile or manufactured home which the person 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 or her 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)

      NRS 361.5643  Issuance of sticker by county assessor.  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)

      NRS 361.5644  Penalty for noncompliance; seizure and sale of mobile or manufactured home.

      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, there must be added to the tax and collected therewith a penalty in the amount of 10 percent of the tax due. The county assessor may waive this penalty if he or she finds extenuating circumstances sufficient to justify the waiver.

      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 or her 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; 2013, 295)

Delinquencies, Trustee’s Certificates, Redemption and Sale

      NRS 361.5648  Mailing of notice of delinquent taxes: Duties of tax receiver; contents of notice; second notice; costs; limitation of liability for failure to provide.

      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;

      (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; and

      (d) Each assignee of a tax lien on the property, if the assignee has made a request in writing to the tax receiver for the notice described in paragraph (c).

      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 or on behalf of the taxpayer or his or her successor in interest, 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 the county treasurer 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, assessed monthly, 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.

      3.  Within 30 days after mailing the original notice of delinquency, the tax receiver shall issue his or her 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 the 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.

      6.  A county and its officers and employees are not liable for any damages resulting from failure to provide actual notice pursuant to this section if the county, officer or employee, in determining the names and addresses of persons with an interest in the property, relies upon a preliminary title search from a company authorized to provide title insurance in this State.

      (Added to NRS by 1995, 829; A 1999, 2489; 2005, 512; 2007, 2505; 2013, 1557)

      NRS 361.565  Publication of notice of delinquent taxes: Time, manner and costs of publication; contents of notice.

      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:

      (a) 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.

      (b) On an Internet website that is maintained by the county treasurer or, if the county treasurer does not maintain an Internet website, on an Internet website maintained by 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 of delinquency pursuant to subsection 2 of 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; 2011, 3526)

      NRS 361.570  Trustee’s certificate: Issuance to county treasurer; effect; contents; recordation; annual assessment of property held in trust.

      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, penalties, interest and costs 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, assessed monthly, 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) That each property described in the certificate may be redeemed within 2 years after the date of the certificate;

      (b) That the title to each property not redeemed vests in the county for the benefit of the State and county; and

      (c) That a tax lien may be assigned against the parcel pursuant to the provisions of NRS 361.7303 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. Before the owner or his or her successor redeems the property, he or she must also pay the county treasurer holding the certificate any additional taxes, penalties and costs 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, assessed monthly, 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 or her 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, penalties, interest and costs 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 additional taxes, penalties, interest and costs assessed and accrued or the repayment of any of those delinquent amounts. 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; 2007, 2506; 2013, 1558)

      NRS 361.577  Costs of abating nuisance chargeable against property held by county treasurer.  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)

      NRS 361.580  Accounting by tax receiver to county auditor following period for redemption; duties of county auditor.

      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 or her on account of the assessment roll.

      [36:344:1953]—(NRS A 1995, 831; 2001, 602)

      NRS 361.585  Execution and delivery of deeds to county treasurer as trustee after period of redemption; reconveyance of property.

      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 or her 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 or her 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 not later than 5 p.m. on the third business day before the day of the sale by a county treasurer, as specified in the notice required by NRS 361.595, of any property held in trust by him or her 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 the receipt by the county treasurer of payment by or on behalf of that person 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.

      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 note and deed of trust.

      (c) The mortgagee under a mortgage.

      (d) The creditor under a judgment.

      (e) The person to whom the property was assessed.

      (f) The person holding a contract to purchase the property before its conveyance to the county treasurer.

      (g) The Director of the Department of Health and Human Services if the owner has received or is receiving any benefits from Medicaid.

      (h) The successor in interest of any person specified in this subsection.

      5.  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; 2007, 2400, 2507; 2013, 301)

      NRS 361.590  Contents, recordation and effect of deeds to county treasurer as trustee after period of redemption; presumption of legality of proceedings.

      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 or her 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.  Except as otherwise provided by specific statute, 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; 2007, 2508)

      NRS 361.595  Conveyances of property held in trust by county treasurer: Procedure; order of county commissioners; deeds to purchasers.

      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 specify the day, time and place of the sale and 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 at least once a week for 4 consecutive weeks by four weekly insertions in some newspaper published within the county, the first publication being at least 22 days before the day of the sale, if the board of county commissioners so directs.

      (b) Mailed by certified mail, return receipt requested, not less than 90 days before the day of 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 the county treasurer, as trustee, of a consideration not less than that specified in the order, a quitclaim 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 or she 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 or her 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 or her 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; 2007, 2509; 2013, 301)

      NRS 361.600  Limitation of action to recover land sold for taxes.  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)

      NRS 361.603  Acquisition by local government or Nevada System of Higher Education of property held in trust.

      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)

      NRS 361.604  Acquisition by Indian tribe of property held in trust.

      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)

      NRS 361.605  Rental of property held in trust; application of rents.  While property is held in trust as provided in this chapter, the county treasurer, or his or her successor in office, may collect any rents arising from the property during the time the property is subject to redemption. After the time of redemption has expired, until the property is sold, the county treasurer, or his or her successor in office, may rent the property, with the approval of the board of county commissioners, for a price to be fixed in its minutes. The rents must be paid out by the county treasurer, or his or her successor in office, for the payment of any taxes, penalties, interest and costs already assessed and afterward accruing upon the property.

      [51:344:1953]—(NRS A 2007, 2510)

      NRS 361.606  Leases for development of oil, gas and geothermal resources: Authority to lease property held in trust.  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)

      NRS 361.607  Leases for development of oil, gas and geothermal resources: Procedure for leasing.

      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 chair to execute a lease and to deliver it upon performance and compliance by the lessee with all the terms or conditions of his or her 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)

      NRS 361.608  Leases for development of oil, gas and geothermal resources: Term of lease.  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)

      NRS 361.610  Disposition of amounts received from sale price, rents or redemption of property held in trust; no charge against county for services of officer; claims for and agreements concerning recovery of excess proceeds; authorization of person to file claim and collect property.

      1.  Out of the sale price or rents of any property of which he or she 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 the county treasurer as trustee, he or she 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:

      (a) Any service rendered by any officer under this chapter become or be allowed as a charge against the county; or

      (b) 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 amounts 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 excess proceeds within 1 year 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 or her 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 excess proceeds within 1 year after the deed is recorded, the county treasurer shall pay the claim or the proper portion of the claim over to the person if the county treasurer is satisfied that the person is entitled to it.

      6.  A claim for excess proceeds must be paid out in the following order of priority to:

      (a) The persons specified in paragraphs (b), (c), (d), (g) and (h) of subsection 4 of NRS 361.585 in the order of priority of the recorded liens; and

      (b) Any person specified in paragraphs (a), (e) and (f) of subsection 4 of NRS 361.585.

      7.  The county treasurer shall approve or deny a claim within 30 days after the period described in subsection 4 for filing a claim has expired. Any records or other documents concerning a claim shall be deemed the working papers of the county treasurer and are confidential. If more than one person files a claim, and the county treasurer is not able to determine who is entitled to the excess proceeds, the matter must be submitted to mediation.

      8.  If the mediation is not successful, the county treasurer shall:

      (a) Conduct a hearing to determine who is entitled to the excess proceeds; or

      (b) File an action for interpleader.

      9.  A person who is aggrieved by a determination of the county treasurer pursuant to this section may, within 90 days after the person receives notice of the determination, commence an action for judicial review of the determination in district court.

      10.  Any agreement to locate, deliver, recover or assist in the recovery of remaining excess proceeds of a sale which is entered into by a person who would have been entitled to receive reconveyance of the property pursuant to subsection 4 of NRS 361.585 must:

      (a) Be in writing.

      (b) Be signed by the person who would have been entitled to receive reconveyance.

      (c) Not provide for a fee of more than 10 percent of the total remaining excess proceeds of the sale due that person.

      11.  In addition to authorizing a person pursuant to an agreement described in subsection 10 to file a claim and collect from the county treasurer any property owed to the person, a person described in subsection 4 of NRS 361.585 may authorize a person pursuant to a power of attorney, assignment or any other legal instrument to file a claim and collect from the county treasurer any property owed to him or her. The county is not liable for any losses resulting from the approval of the claim if the claim is paid by the county treasurer in accordance with the provisions of the legal instrument.

      [53:344:1953]—(NRS A 1979, 771; 2005, 1348; 2007, 2510)

      NRS 361.615  Liability of county treasurer for failure to perform duties of trust.  Every county treasurer and his or her successor in office, becoming a trustee under the provisions of this chapter, shall be liable upon his or her official bond for any misfeasance, malfeasance, failure or neglect to perform faithfully all the duties of the trust.

      [54:344:1953]

      NRS 361.620  Payment of penalties, interest and costs into county general fund.  The additional penalties, interest and costs provided for in this chapter must be paid into the county general fund for the use of the county.

      [40:344:1953]—(NRS A 2007, 2512)

Suits for Delinquent Taxes

      NRS 361.625  Payment of delinquent taxes before sale and institution of suit; filing of tax receipt.  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]

      NRS 361.630  Service of tax receipt upon district attorney: Effect; liability for negligence.  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 or her negligence.

      [39:344:1953]

      NRS 361.635  Preparation and delivery of certified lists of delinquencies to district attorney; commencement of action.

      1.  Not later than the second Monday in June, the county treasurer:

      (a) May, and shall when directed by the board of county commissioners, prepare and deliver to the district attorney of the county a list certified by the county treasurer 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 the county, a list certified by the county treasurer 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, interest 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, interest 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, penalties, interest and costs.

      [41:344:1953]—(NRS A 1967, 174; 1977, 573; 1995, 831; 2007, 2512)

      NRS 361.640  Additional bond of district attorney.  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]

      NRS 361.645  Evidentiary effect of list of delinquent taxes and certificate of assignment of tax lien.

      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 assignment of a tax lien issued pursuant to NRS 361.7303 to 361.733, inclusive, or a copy thereof which is certified by the county treasurer and which indicates the assignment 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 assignee to prove:

      (a) The assessment.

      (b) The property assessed.

      (c) The delinquency.

      (d) That all the forms of law in relation to the assessment and levy of those taxes and the assignment of the tax lien have been complied with.

      [Part 42:344:1953]—(NRS A 2005, 514; 2013, 1559)

      NRS 361.650  Parties; venue and jurisdiction.

      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 assignee 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; 2013, 1559)

      NRS 361.655  Form of complaint by district attorney.  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 A.B. 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)

      NRS 361.660  Complaint and summons may contain more specific description of property than is contained in assessment roll.

      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 the district attorney 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]

      NRS 361.665  Issuance of summons.  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]

      NRS 361.670  Service of summons on personal defendant and real estate and improvements.  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 or her a copy of the summons if he or she 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)

      NRS 361.675  Publication and posting to be completed 10 days before date set for appearance; return as conclusive evidence of service.

      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]

      NRS 361.680  Form of notice of action by district attorney.  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)

      NRS 361.685  Notices and affidavits: Filing with county recorder; evidentiary effect of copies; costs.

      1.  The district attorney or the assignee of a tax lien assigned pursuant to NRS 361.7303 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; 2013, 1560)

      NRS 361.690  Entry of default and final judgment on failure of defendant to appear.

      1.  If, on the return day named in the summons, the personal defendant fails to appear and answer the complaint, his or her 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]

      NRS 361.695  Answer of defendant.  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 situated 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 assignee of a tax lien assigned pursuant to NRS 361.7303 to 361.733, inclusive, that the assignment did not comply with the provisions of NRS 361.7303 to 361.733, inclusive.

      7.  If the action is brought by the assignee of a tax lien assigned pursuant to NRS 361.7303 to 361.733, inclusive, that the defendant has redeemed the tax lien pursuant to NRS 361.7326.

      [47:344:1953]—(NRS A 1981, 805; 2005, 517; 2013, 1560)

      NRS 361.700  Judgments, liens and execution.

      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, she 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 or her 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 or she was the owner, or in which he or she 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 or she 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]

      NRS 361.705  Effect of deeds derived from sale of real property.  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]

      NRS 361.710  Applicability of NRS, N.R.C.P. and NRAP 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]

      NRS 361.715  Fees of officers; taxing and apportionment of costs.

      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]

      NRS 361.720  Duties of district attorney on collection of delinquent taxes.

      1.  The district attorney shall:

      (a) On the receipt of any money for taxes, enter the same on his or her 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 the district attorney 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 the district attorney 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 the district attorney from taxes and not previously paid over, taking a receipt therefor;

      (b) File with the county auditor a list of all judgments obtained by the district attorney and not previously filed as provided in subsection 1; and

      (c) Make out and file with the county auditor an affidavit stating that the district attorney has paid to the county treasurer all money collected by him or her for taxes prior to that date, and that the several lists filed by the district attorney, as directed in this section, contain all judgments obtained by him or her under the provisions of this chapter.

      [56:344:1953]

      NRS 361.725  Return of list of delinquent taxes and statement of those remaining uncollected to county auditor; board of county commissioners may strike off uncollectible taxes.

      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 or her 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 must 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 or her receipt therefor.

      [57:344:1953]—(NRS A 2009, 1028)

      NRS 361.730  Penalties for district attorney failing or refusing to pay over tax money.  If any district attorney shall fail or refuse to pay any money collected by him or her for taxes to the county treasurer as provided in this chapter, the district attorney shall:

      1.  Forfeit his or her office and shall be removed forthwith therefrom; and

      2.  Be guilty of a gross misdemeanor.

      [58:344:1953]—(NRS A 1967, 560)

Assignments of Tax Liens

      NRS 361.7303  Definitions.  As used in this section and NRS 361.7303 to 361.733, inclusive, unless the context otherwise requires, the words and terms defined in NRS 361.7307 and 361.731 have the meanings ascribed to them in those sections.

      (Added to NRS by 2013, 1556)

      NRS 361.7307  “Assignee” defined.  “Assignee” means a person:

      1.  To whom an assignment of a tax lien is authorized pursuant to this section and NRS 361.7303 to 361.733, inclusive; or

      2.  Who is the holder of a certificate of assignment issued pursuant to NRS 361.7318.

      (Added to NRS by 2013, 1556)

      NRS 361.731  “Tax lien” defined.  “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, fees and costs which may accrue thereon are paid:

      1.  To the county treasurer; or

      2.  If the lien is assigned pursuant to NRS 361.7303 to 361.733, inclusive, to the assignee or any successor in interest of the assignee.

      (Added to NRS by 2005, 508; A 2013, 1561)

      NRS 361.7311  Agreements for assignment of tax liens.

      1.  If any taxes assessed against a parcel of real property pursuant to this chapter are delinquent and the requirements of NRS 361.7316 are otherwise satisfied, an owner of the property may authorize the county treasurer of the county in which the property is located to assign to an assignee the tax lien on the property. Any such authorization must be in writing and acknowledged by the owner before a notary public.

      2.  An authorization given pursuant to this section must be made pursuant to a separate written agreement between the owner and the assignee. The agreement:

      (a) Must provide that:

             (1) The owner may redeem the tax lien by paying to the assignee the amounts required by the agreement, in the manner provided by the agreement; and

             (2) The assignee is required to issue a release of the tax lien to the owner within 20 business days after the owner pays in full the amounts required by the agreement and otherwise fully performs the owner’s obligations under the agreement.

      (b) May provide for payment by the owner to the assignee of:

             (1) The amount paid by the assignee to the county treasurer pursuant to NRS 361.7312 as consideration for the assignment;

             (2) Fees for recording and other expenses incurred by the assignee in connection with the authorization and assignment, the total of which must not exceed $600 if the property is a single-family residence occupied by the owner;

             (3) Interest on the foregoing amounts, until paid as provided by the agreement, at a rate not to exceed 15 percent per annum; and

             (4) Any costs reasonably and necessarily incurred by the assignee to enforce the agreement or the tax lien, including, without limitation, attorney’s fees and costs of suit, if the owner does not redeem the lien or otherwise does not perform in accordance with the agreement.

      (c) May provide for either or both of the following remedies if the owner fails to redeem the tax lien or otherwise fails to perform in accordance with the agreement:

             (1) An action by the assignee for collection of the amounts due pursuant to the agreement, as provided by law for the enforcement of contracts in writing; and

             (2) An action by the assignee for collection of the taxes, penalties, interest, fees and costs relating to the tax lien, in the manner provided by NRS 361.625 to 361.730, inclusive, except insofar as any provision of those sections applies only to the district attorney of the county or an action commenced by the district attorney.

      3.  The assignee shall cause the agreement described in subsection 2, with the certificate of assignment of the tax lien issued pursuant to NRS 361.7318, to be recorded in the office of the county recorder of the county in which the property is located.

      (Added to NRS by 2013, 1556)

      NRS 361.7312  Assignment of tax lien by county treasurer.

      1.  Except as otherwise provided in subsection 2, a county treasurer shall assign a tax lien against a parcel of real property upon which the taxes are delinquent if the assignee:

      (a) Presents the county treasurer with:

             (1) Written authorization for the assignment, duly executed by the owner of the property in accordance with NRS 361.7311; and

             (2) Evidence that the assignee has posted and maintains the bond required by NRS 361.7314 in the penal sum required by that section, or an affidavit showing that the assignee is exempt from the requirement pursuant to subsection 4 of that section; and

      (b) Tenders to the county treasurer the full amount of the delinquent taxes assessed against the property and any applicable penalties, interest, fees and costs. Payment must be made in cash or by certified check, money order or wire transfer.

      2.  A county treasurer may not assign a tax lien to a government, governmental agency or political subdivision of a government.

      3.  An assignment of a tax lien pursuant to this section does not affect the priority of the tax lien.

      (Added to NRS by 2005, 509; A 2013, 1561)

      NRS 361.7314  Posting of bond by assignee; exception.

      1.  Except as otherwise provided in subsection 4, an assignee shall post a cash bond or surety bond:

      (a) In the penal sum of $500,000; and

      (b) Conditioned to provide indemnification to any owner of real property in this State with respect to which a tax lien is assigned to the assignee if the owner is determined to have suffered damage as a result of the assignee’s wrongful failure or refusal to perform the obligations of the assignee under an agreement entered into pursuant to NRS 361.7311.

      2.  No part of the bond required by this section may be withdrawn while any agreement entered into pursuant to NRS 361.7311, to which the assignee is a party, remains in effect with respect to real property in this State.

      3.  Except as otherwise provided in subsection 4, each assignee shall annually submit to the Secretary of State a written statement, made under penalty of perjury:

      (a) That the assignee has posted the bond required by this section; and

      (b) Stating the name and business address of the surety or person with whom the bond has been posted.

Ê Any assignee or other person who knowingly makes or causes to be made a false statement to the Secretary of State pursuant to this subsection is guilty of a misdemeanor.

      4.  The provisions of this section do not apply to any assignee who is related within the third degree of consanguinity to the owner of the real property that is the subject of the assignment.

      (Added to NRS by 2005, 509; A 2013, 1561)

      NRS 361.7316  Time and conditions of assignment.

      1.  A county treasurer may assign a tax lien against a parcel of real property at any time after the taxes on that parcel become delinquent and before judgment in favor of the county is entered pursuant to NRS 361.700 if:

      (a) The parcel is on the secured roll; and

      (b) The taxes on the parcel are delinquent pursuant to the provisions of NRS 361.483.

      2.  If two or more parcels are assessed as a single parcel, one tax lien may be assigned for that single parcel.

      (Added to NRS by 2005, 509; A 2013, 1562)

      NRS 361.7318  Certificate of assignment: Issuance; contents; security interest.

      1.  The county treasurer shall issue a certificate of assignment to each assignee of a tax lien.

      2.  Each certificate of assignment must include:

      (a) The legal description and parcel number of the real property which is the subject of the tax lien;

      (b) The year or years for which the delinquent taxes were assessed on the parcel;

      (c) The name of the owner of the property, if known;

      (d) The amount the county treasurer received for the tax lien pursuant to NRS 361.7312; and

      (e) A statement that the amount indicated on the certificate bears interest at the rate established by the agreement entered into pursuant to NRS 361.7311.

      3.  Notwithstanding the provisions of NRS 104.9109, a security interest in a certificate of assignment 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; A 2013, 1563)

      NRS 361.732  Issuance of duplicate certificate of assignment.  If an assignee requests the county treasurer to issue a duplicate certificate of assignment, the assignee must submit to the county treasurer a notarized affidavit which attests that the original certificate was lost or destroyed. The county treasurer shall, upon receipt of the affidavit, issue to the assignee an exact duplicate of the certificate of assignment.

      (Added to NRS by 2005, 511; A 2013, 1563)

      NRS 361.7322  Record of assignment.  The county treasurer shall make a notation in his or her records whenever he or she assigns a tax lien pursuant to the provisions of NRS 361.7303 to 361.733, inclusive.

      (Added to NRS by 2005, 510; A 2013, 1564)

      NRS 361.7324  Procedure when taxes on parcel again become delinquent during year after tax lien sold.  Repealed. (See chapter 331, Statutes of Nevada 2013, at page 1567.)

 

      NRS 361.7326  Redemption of tax lien after assignment: Amount of required payment; issuance, contents and recording of release of lien.

      1.  An owner of property may redeem a tax lien assigned pursuant to the provisions of NRS 361.7303 to 361.733, inclusive, without a prepayment penalty at any time after the assignment by paying the amounts owed to the assignee under the agreement entered into pursuant to NRS 361.7311.

      2.  If an owner who redeems the tax lien has been served with a summons pursuant to NRS 361.670, the owner must pay the costs incurred by the assignee to commence the action.

      3.  Within 20 business days after the redemption of the tax lien, the assignee shall issue a release of the lien to the owner.

      4.  A release issued pursuant to subsection 3 must include:

      (a) The legal description and parcel number of the property which is the subject of the tax lien;

      (b) The year or years for which the taxes related to the lien were assessed on the parcel;

      (c) The recording information for the documents recorded pursuant to subsection 3 of NRS 361.7311; and

      (d) The date the tax lien is redeemed.

      5.  The assignee shall:

      (a) Cause the release to be recorded in the office of the county recorder of the county in which the property is located; and

      (b) Cause a copy of the release to be sent to the county treasurer of that county.

      (Added to NRS by 2005, 511; A 2013, 1564)

      NRS 361.7328  Redemption of tax lien after sale: Notification and payment of holder of certificate of purchase.  Repealed. (See chapter 331, Statutes of Nevada 2013, at page 1567.)

 

      NRS 361.733  Commencement of action for collection by assignee; notice of action and claim.  

      1.  Except as otherwise provided in this section, if a tax lien is not redeemed pursuant to NRS 361.7326, the assignee may commence an action pursuant to NRS 361.625 to 361.730, inclusive, for the collection of the delinquent taxes, penalties, interest, fees and costs owed pursuant to the certificate of assignment and the agreement entered into pursuant to NRS 361.7311. An assignee may not commence such an action before the earliest date on which an action could be commenced by the district attorney of the county pursuant to NRS 361.635.

      2.  Not later than 60 days before commencing such an action, the assignee shall cause written notice of the intended action and the assignee’s claim, stating the amount owed to the assignee, to be mailed by certified mail to:

      (a) The owner of the property at the owner’s last known address; and

      (b) Each of the following persons, as their interest in the property appears of record:

             (1) The beneficiary under any deed of trust; and

             (2) The mortgagee under any mortgage.

      3.  At any time after notice is given pursuant to subsection 2 and before the commencement of an action by the assignee, any person related to the owner of the property within the third degree of consanguinity or any beneficiary or mortgagee described in subsection 2 may obtain an assignment of the tax lien from the assignee by paying the assignee the amount then owed to the assignee.

      (Added to NRS by 2005, 512; A 2013, 1565)

POSTPONEMENT OF PAYMENT OF TAX

      NRS 361.736  Definitions.  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)

      NRS 361.7362  “Claim” defined.  “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)

      NRS 361.7364  “Household” defined.  “Household” means a claimant and a spouse, parent, child or sibling, or any combination thereof.

      (Added to NRS by 2003, 1620)

      NRS 361.7366  “Income” defined.  “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 and servicewomen;

      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)

      NRS 361.7368  “Occupied by the owner” defined.  “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)

      NRS 361.737  “Property tax accrued” defined.  “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)

      NRS 361.7372  “Single-family residence” defined.  “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)

      NRS 361.7374  Powers and duties of Department.

      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 or her 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)

      NRS 361.7376  Eligibility to file claim for postponement; maximum amount that may be postponed.

      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 or her 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 she 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 or her 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)

      NRS 361.7378  Determination of claimant for household.  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)

      NRS 361.738  Filing, form, contents and execution of claims; availability of forms.

      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)

      NRS 361.7382  Action by county treasurer on claims; review of decisions on claims.

      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 or her 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 or her 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)

      NRS 361.7384  Confidentiality of information contained in claims.  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)

      NRS 361.7386  Issuance, contents and recording of certificates of eligibility.

      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)

      NRS 361.7388  Accrual of interest on amounts postponed.  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)

      NRS 361.739  Attachment of liens for postponed amounts; collection of postponed amounts.

      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)

      NRS 361.7392  Submission of request for statement of amount postponed; preparation and provision of statement.  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)

      NRS 361.7394  Time when postponed amounts become due; payments authorized before amounts become due.

      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 or her 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)

      NRS 361.7396  Denial or revocation of claims; penalty and assessment upon revocation.  A county treasurer shall deny any claim to which a claimant is not entitled. A county treasurer may deny any claim which he or she 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)

      NRS 361.7398  Criminal penalty.  Any person who willfully makes a materially false statement or uses any other fraudulent device to secure for himself or herself 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

      NRS 361.745  Quarterly remittances from county treasurer to State Controller; payments upon order of State Controller.

      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 or her hands as county treasurer for the use and benefit of the State.

      2.  Each county treasurer shall hold himself or herself in readiness to settle and pay all money in his or her 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 or she deems it necessary.

      [2:183:1917; 1919 RL p. 2997; NCL § 6532]—(NRS A 1977, 562; 1991, 169; 2001, 2925)

      NRS 361.755  Apportionment of taxes by county treasurers.

      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 or she 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 a copy of the statement in his or her 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

      NRS 361.765  Correction of clerical and typographical errors on tax rolls.

      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)

      NRS 361.767  Assessment of personal property that was not assessed or was underassessed.

      1.  If the county assessor determines that certain personal property was not assessed, the assessor 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 or she 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 or she finds extenuating circumstances sufficient to justify the waiver.

      (Added to NRS by 1987, 530; A 1999, 2774)

      NRS 361.768  Correction of overassessment of real or personal property because of factual error; adjustment for partial or complete destruction of real property improvement or personal property.

      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)

      NRS 361.769  Assessment of real property not on secured roll.

      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 or her right to appeal the assessed valuation at a hearing of the appropriate board of equalization.

      (Added to NRS by 1987, 531; A 1989, 1822)

      NRS 361.770  Assessment of newly constructed real property as personal property when not assessed for current tax year.

      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 a receipt for the taxes paid thereon in the amount received by him or her. 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)

      NRS 361.773  Correction of tax rolls to indicate that certain single-family residences are eligible for partial abatement from taxation.

      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)

      NRS 361.777  Priority of partial abatements and partial exemptions from taxation.  Any partial abatements and partial exemptions to which a person may be entitled from the taxes imposed 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.

      3.  Any partial abatements to which the person is entitled other than a partial abatement described in subsection 1.

      (Added to NRS by 2005, 1745; A 2007, 3384)

      NRS 361.780  Procedure for issuance of deed when property sold for delinquent taxes; contents, recordation and effect of deed.

      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 or her deed for such property to the purchaser.

      2.  The applicant for such deed shall address his or her 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]

      NRS 361.790  Payment of taxes on parcel of real property that is part of larger parcel upon which taxes are delinquent: Procedure; receipt.

      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 or her prorated share of the tax on the larger parcel, covering the parcel in which the person 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 or she 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)

      NRS 361.797  Allowance for taxes on property admitted to state program for preservation of railroad lines on which service has been discontinued.

      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

      NRS 361.900  Application for establishment; calculation of payment required; issuance of certificate; agreement for installment payments.

      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 or her 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 Account 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)

      NRS 361.905  Duties of State Treasurer and county assessor upon issuance of certificate; payment of taxes; deficiencies.

      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 or her 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 Allodial Title Trust Account.

      4.  If, at the time a payment becomes due, the subaccount 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 Subaccount for Stabilization. If the money in the Allodial Title Subaccount for Stabilization is not sufficient to make up the deficiency, the State Treasurer shall use all money available in the subaccount for the property and the Allodial Title Subaccount for Stabilization, if any, to make a partial payment of the amount due. If no money is available in either subaccount, 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)

      NRS 361.910  Duration of validity.  Allodial title established pursuant to NRS 361.900 is valid for as long as the homeowner continues to own the residence unless he or she relinquishes the allodial title pursuant to NRS 361.915.

      (Added to NRS by 1997, 3409; A 2005, 1486)

      NRS 361.915  Relinquishment.

      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 Account 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 Account 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 Account 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 Account 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 subaccount 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)

      NRS 361.920  Allodial Title Trust Account; regulations of State Treasurer.

      1.  The Allodial Title Trust Account is hereby created in the State General Fund. The State Treasurer shall administer the Account. The interest and income earned on the money in the Account must be credited to the Account. The State Treasurer shall expend the money in the Account 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 Account 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 Account and to administer the program. The State Treasurer shall not make any payment from the money in the Account more than 5 business days before the day on which the payment becomes due.

      2.  The State Treasurer shall invest the money in the Account in obligations which would be legal investments for the state pursuant to NRS 355.140.

      3.  The State Treasurer shall maintain a separate subaccount in the Account for each allodial title and an Allodial Title Subaccount for Stabilization. Any interest or other income earned on the money in a subaccount 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 Subaccount 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 Account is efficiently and securely maintained.

      (Added to NRS by 1997, 3412; A 2011, 445)