reglab/housing_qa huggingface dataset:
NV Rev Stat § 361.773 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.777 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.780 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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]
NV Rev Stat § 361.790 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.797 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.905 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.910 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.915 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361.920 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|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)
NV Rev Stat § 361A.010 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.010 - Definitions.

As used in this chapter, the terms defined in NRS 361A.020 to 361A.065, inclusive, have the meanings ascribed to them in those sections except where the context otherwise requires.  (Added to NRS by 1975, 1755; A 1977, 679; 1985, 515; 1987, 672; 1989, 1827; 2005, 2664)
NV Rev Stat § 361A.020 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.020 - "Agricultural real property" defined.

  1. "Agricultural real property" means:  (a) Land devoted exclusively for at least 3 consecutive years immediately preceding the assessment date to agricultural use.  (b) Land leased by the owner to another person for agricultural use and composed of any lot or parcel which:  (1) Includes at least 7 acres of land devoted to accepted agricultural practices; or  (2) Is contiguous to other agricultural real property owned by the lessee.  (c) Land covered by a residence or necessary to support the residence if it is part of a qualified agricultural parcel.  2. The term does not include any land with respect to which the owner has granted and has outstanding any lease or option to buy the surface rights for other than agricultural use, except leases for the exploration of geothermal resources as defined in NRS 361.027, mineral resources or other subsurface resources, or options to purchase such resources, if such exploration does not interfere with the agricultural use of the land.  3. As used in this section, "accepted agricultural practices" means a mode of operation that is common to farms or ranches of a similar nature, necessary for the operation of such farms or ranches to obtain a profit in money and customarily utilized in conjunction with agricultural use.  (Added to NRS by 1975, 1755; A 1977, 679; 1981, 806; 1987, 672, 673; 1989, 1827; 1991, 531)
NV Rev Stat § 361A.030 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.030 - "Agricultural use" defined.

  1. "Agricultural use" means the current employment of real property as a business venture for profit, which business produced a minimum gross income of $5,000 from agricultural pursuits during the immediately preceding calendar year by:  (a) Raising, harvesting and selling crops, fruit, flowers, timber and other products of the soil;  (b) Feeding, breeding, management and sale of livestock, poultry, or the produce thereof, if the real property used therefor is owned or leased by the operator and is of sufficient size and capacity to produce more than one-half of the feed required during that year for the agricultural pursuit;  (c) Operating a feed lot consisting of at least 50 head of cattle or an equivalent number of animal units of sheep or hogs, for the production of food;  (d) Raising furbearing animals or bees;  (e) Dairying and the sale of dairy products; or  (f) Any other use determined by the Department to constitute agricultural use if such use is verified by the Department.  The term includes every process and step necessary and incident to the preparation and storage of the products raised on such property for human or animal consumption or for marketing except actual market locations.  2. As used in this section, "current employment" of real property in agricultural use includes:  (a) Land lying fallow for 1 year as a normal and regular requirement of good agricultural husbandry;  (b) Land planted in orchards or other perennials prior to maturity; and  (c) Land leased or otherwise made available for use by an agricultural association formed pursuant to chapter 547 of NRS.  (Added to NRS by 1975, 1755; A 1991, 531; 1997, 1265)
NV Rev Stat § 361A.031 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.031 - "Converted to a higher use" defined.

  1. "Converted to a higher use" means:  (a) A physical alteration of the surface of the property enabling it to be used for a higher use;  (b) The recording of a final map or parcel map which creates one or more parcels not intended for agricultural or open-space use;  (c) The existence of a final map or parcel map which creates one or more parcels not intended for agricultural or open-space use; or  (d) A change in zoning to a higher use made at the request of the owner.  2. The term does not apply to any portion of the parcel that continues to qualify as agricultural or open-space real property.  3. The term does not include leasing the land to or otherwise permitting the land to be used by an agricultural association formed pursuant to chapter 547 of NRS.  4. As used in this section:  (a) "Final map" has the meaning ascribed to it in NRS 278.0145.  (b) "Parcel map" has the meaning ascribed to it in NRS 278.017.  (Added to NRS by 1987, 671; A 1987, 680; 1993, 2585; 1997, 1265, 1583; 1999, 434; 2009, 1229)
NV Rev Stat § 361A.0315 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.0315 - "Golf course" defined.

  1. "Golf course" means:  (a) Real property that may be used for golfing or golfing practice by the public or by the members and guests of a private club; and  (b) Improvements to that real property, including, without limitation, turf, bunkers, trees, irrigation, lakes, lake liners, bridges, practice ranges, golf greens, golf tees, paths and trails.  2. The term does not include:  (a) A commercial golf driving range that is not operated in conjunction with a golf course.  (b) A clubhouse, pro shop, restaurant or other building that is associated with a golf course.  (Added to NRS by 2005, 2663)
NV Rev Stat § 361A.032 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.032 - "Higher use" defined.

Higher use means any use other than agricultural use or open-space use.  (Added to NRS by 1977, 678)
NV Rev Stat § 361A.040 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.040 - "Open-space real property" defined.

Open-space real property means:  1. Land:  (a) Located within an area classified pursuant to NRS 278.250 and subject to regulations designed to promote the conservation of open space and the protection of other natural and scenic resources from unreasonable impairment; and  (b) Devoted exclusively to open-space use.  2. The improvements on the land described in subsection 1 that is used primarily to support the open-space use and not primarily to increase the value of surrounding developed property or secure an immediate monetary return.  3. Land that is used as a golf course.  4. Land regarding which the owner has granted and has outstanding a lease of surface water rights appurtenant to the property to a political subdivision of this State for a municipal use, if the land was agricultural real property at the time the lease was granted.  (Added to NRS by 1975, 1756; A 1987, 673; 2005, 2664; 2009, 1229)
NV Rev Stat § 361A.050 (2021)
2021 Nevada Revised Statutes|Chapter 361A - Taxes on Agricultural Real Property and Open Space|NRS 361A.050 - "Open-space use" defined.

Open-space use means the current employment of land, the preservation of which use would conserve and enhance natural or scenic resources, protect streams and water supplies, maintain natural features which enhance control of floods or preserve sites designated as historic by the Office of Historic Preservation of the State Department of Conservation and Natural Resources. The use of real property and the improvements on that real property as a golf course shall be deemed to be an open-space use of the land. The use of land to lease surface water rights appurtenant to the property to a political subdivision of this State for a municipal use shall be deemed to be an open-space use of the land, if the land was agricultural real property at the time the lease was granted.  (Added to NRS by 1975, 1756; A 1979, 208; 1987, 432; 1993, 1576; 2001, 940; 2005, 2664; 2009, 1229; 2011, 2975)