reglab/housing_qa huggingface dataset:
NV Rev Stat § 361.485 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.486 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.505 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.510 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.525 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.530 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.545 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.550 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.555 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.560 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.5605 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.5607 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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.  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)
NV Rev Stat § 361.561 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.562 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.5625 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.5641 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.5643 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.5644 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.565 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.577 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.580 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)