reglab/housing_qa huggingface dataset:
NV Rev Stat § 361.410 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.425 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.430 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.435 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.445 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property 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)
NV Rev Stat § 361.450 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.4535 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.454 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.4545 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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.  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.  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)
NV Rev Stat § 361.457 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.460 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.463 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.465 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.470 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.471 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property 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; 2017, 2298)
NV Rev Stat § 361.47111 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.4712 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.4715 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.4721 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.4725 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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,  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,  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)
NV Rev Stat § 361.4726 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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 354.705 and 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; 2015, 739)