reglab/housing_qa huggingface dataset:
NV Rev Stat § 361.280 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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]
NV Rev Stat § 361.295 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.305 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.310 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.315 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.318 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.3205 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.321 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.323 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.325 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.330 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.334 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.334 - Definitions.

As used in NRS 361.334 to 361.435, inclusive:  1. The term "owner" includes a person who owns or controls taxable property or possesses in its entirety taxable property.  2. 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.  3. 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; 2015, 1085, 1207, 2689)
NV Rev Stat § 361.335 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.342 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.342 - Date of postmark deemed date of filing of appeal.

  1. Except as provided in subsection 2, any appeal to the county board of equalization filed by mail shall be deemed to be filed on the date of the postmark dated by the post office on the envelope in which the appeal was mailed.  2. If the postmarked date on an envelope in which an appeal was mailed is illegible or omitted, the appeal shall be deemed filed on the date it was received by the county board of equalization.  3. A postmark provided by a postage meter, a postage vending machine, any postage purchased through the Internet or any other form of dated postage which is not directly postmarked by the post office does not establish that an appeal is timely filed.  (Added to NRS by 2015, 1205)
NV Rev Stat § 361.345 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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,  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)