reglab/statecodes huggingface dataset:
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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. The amount of any tax imposed pursuant to NRS 387.3289 or 387.3342 is exempt from each partial abatement from taxation provided pursuant to NRS 361.4722, 361.4723 and 361.4724 during the first fiscal year that the tax is imposed and is not exempt from each such partial abatement during any fiscal year thereafter.
4. For the purposes of this section, "taxing entity" does not include the State.
(Added to NRS by 2005, 1753; A 2013, 2800; 2015, 739; 2023, 2306)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.4727 - Increase in rate of tax for payment of obligations secured by proceeds of tax: Prerequisites; effect on partial abatements.

1. A taxing entity may, if otherwise so authorized by law, increase the rate of an ad valorem tax imposed by or on behalf of that taxing entity for the payment of any obligations secured by the proceeds of that tax if:
(a) The taxing entity determines that the additional tax rate is necessary for the taxing entity to satisfy those obligations; and
(b) The additional tax rate is stated separately on the tax bill of each taxpayer, with a separate line that identifies the portion of the tax liability resulting from the additional levy.
2. For the purposes of subsection 1, an additional tax rate shall be deemed to be necessary to satisfy the obligations secured by the proceeds of an ad valorem tax if the rate of the ad valorem tax most recently levied for the payment of those obligations will not produce sufficient revenue, after considering the effect of the partial abatements from taxation provided pursuant to NRS 361.4722, 361.4723 and 361.4724 to satisfy those obligations during the next fiscal year.
3. Except as otherwise provided in this subsection, any increase in the rate of an ad valorem tax authorized pursuant to this section must be included in the calculation of the partial abatements from taxation provided pursuant to NRS 361.4722, 361.4723 and 361.4724. An increase in the rate of an ad valorem tax authorized pursuant to this section is exempt from each partial abatement from taxation provided pursuant to NRS 361.4722, 361.4723 and 361.4724 if the obligations for which that increase is imposed are issued:
(a) Before July 1, 2005; or
(b) On or after July 1, 2005, and, before the issuance of the obligations:
(1) The governing body of the taxing entity issuing the obligations makes a finding that no increase in the rate of an ad valorem tax is anticipated to be necessary for the payment of the obligations during the term thereof; and
(2) The debt management commission of the county in which the taxing entity is located approves that finding.
4. For the purposes of this section, "taxing entity" does not include the State.
(Added to NRS by 2005, 42; A 2005, 1753)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.4728 - Levy of tax upon approval of voters at rate that is exempt from partial abatements.

1. In addition or as an alternative to increasing the rate of an ad valorem tax pursuant to NRS 361.4727, a taxing entity may, if otherwise so authorized by law and upon the approval of a majority of the registered voters residing within the boundaries of the taxing entity and voting on the question, levy or require the levy on its behalf of an ad valorem tax at a rate that is exempt from each partial abatement from taxation provided pursuant to NRS 361.4722, 361.4723 and 361.4724.
2. The exemption set forth in subsection 1 from the partial abatements provided in NRS 361.4722, 361.4723 and 361.4724 does not apply to any portion of a rate that was approved by the voters before April 6, 2005.
3. A question that is placed on the ballot pursuant to subsection 1:
(a) Must clearly indicate that any amount which is approved by the voters will be outside of the caps on an individual’s liability for ad valorem taxes; and
(b) May indicate that no additional taxes or tax levy will result from the approval of the question by the voters only if that approval will not result in a reduction of the revenue of any other taxing entity.
4. For the purpose of obtaining the exemption set forth in subsection 1, a question submitted pursuant to NRS 350.020, 354.59817, 387.3285 or 387.3287 may be combined into a single question with a question submitted pursuant to subsection 1. If a question submitted by or on behalf of a taxing entity pursuant to NRS 350.020 is combined into a single question with a question submitted pursuant to subsection 1 and the combined question is approved by a majority of the registered voters voting on the question, the amount of the tax which the governing body of that taxing entity determines to be needed from year to year to repay the principal of and interest on the amount of any general obligations approved pursuant to that question is, except as otherwise provided in subsection 2 or unless the question provides otherwise, exempt pursuant to subsection 1 from each partial abatement from taxation provided pursuant to NRS 361.4722, 361.4723 and 361.4724.
5. For the purposes of this section, "taxing entity" does not include the State.
(Added to NRS by 2005, 42; A 2005, 1754)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.47285 - Calculation of partial abatement when single-family residence is replaced after partial or complete destruction in certain emergencies or disasters.

1. Notwithstanding the provisions of NRS 361.4722, 361.4723 and 361.4724, if a single-family residence that is the primary residence of the owner is partially or completely destroyed by a flood, fire, earthquake or other event for which a state of emergency or declaration of disaster was proclaimed by the Governor pursuant to NRS 414.070 and if, pursuant to NRS 361.084, the owner of the single-family residence is granted an exemption of a portion of the assessed value of the single-family residence, then for the purpose of calculating the amount of any partial abatement to which the owner of the single-family residence is entitled pursuant to NRS 361.4722, 361.4723 or 361.4724 for the initial fiscal year for which the exemption applies, the amount determined for the immediately preceding fiscal year pursuant to paragraph (a) of subsection 1 of NRS 361.4722, paragraph (a) of subsection 2 of NRS 361.4722, paragraph (a) of subsection 1 of NRS 361.4723 or paragraph (a) of subsection 1 of NRS 361.4724, as applicable, must be the amount determined for the fiscal year in which the single-family residence was partially or completely destroyed.
2. Notwithstanding the provisions of NRS 361.4722, 361.4723 and 361.4724, if, pursuant to NRS 361.084, the owner of a single-family residence is granted an exemption of a portion of the assessed value of the single-family residence and, after the granting of the exemption, the single-family residence is sold or transferred in a transaction to which the provisions of chapter 375 of NRS apply, then for the purpose of calculating the amount of any partial abatement to which the owner of the single-family residence is entitled pursuant to NRS 361.4722, 361.4723 or 361.4724 for the first fiscal year immediately following the sale or transfer of the single-family residence, the owner is entitled only to a partial abatement from taxation provided pursuant to NRS 361.4722, 361.4723 or 361.4724 in an amount equal to the amount of such a partial abatement to which the owner would have been entitled if the exemption were not granted and the provisions of subsection 1 were not applied.
3. As used in this section:
(a) "Primary residence of the owner" has the meaning ascribed to it in NRS 361.4723.
(b) "Single-family residence" has the meaning ascribed to it in NRS 361.4723.
(Added to NRS by 2017, 2296)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.4729 - Calculation of partial abatement when taxable value of real property is reduced because of destruction, removal or overassessment of improvement.

If the taxable value of an improvement to real property is reduced as a result of:
1. The partial or complete destruction or removal of the improvement; or
2. The correction pursuant to NRS 361.768 of an overassessment of the improvement because of a factual error,
then for the purpose of calculating the amount of any partial abatement to which the owner of the real property is entitled pursuant to NRS 361.4722, 361.4723 or 361.4724 for the initial fiscal year for which that reduction in taxable value applies, the amount determined for the immediately preceding fiscal year pursuant to paragraph (a) of subsection 1 of NRS 361.4722, paragraph (a) of subsection 2 of NRS 361.4722, paragraph (a) of subsection 1 of NRS 361.4723 or paragraph (a) of subsection 1 of NRS 361.4724, as applicable, must be reduced by the same percentage as the taxable value of the real property is reduced for that initial fiscal year as a result of the partial or complete destruction or removal of the improvement to the property or the correction of the overassessment of the improvement to the property.
(Added to NRS by 2009, 1216)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.4732 - Effect of annexation of real property to taxing entity.

Except as otherwise required to carry out the provisions of NRS 361.4729 and any regulations adopted pursuant to NRS 361.4733, and notwithstanding any other provision of NRS 361.471 to 361.4735, inclusive, to the contrary, after a parcel or other taxable unit of real property is annexed to a taxing entity:
1. The amount otherwise required to be determined pursuant to paragraph (a) of subsection 1 of NRS 361.4722, paragraph (a) of subsection 2 of NRS 361.4722, paragraph (a) of subsection 1 of NRS 361.4723 or paragraph (a) of subsection 1 of NRS 361.4724 with respect to that property for the first fiscal year in which that taxing entity is entitled to levy or require the levy on its behalf of any ad valorem taxes on the property as a result of that annexation of the property, shall be deemed to be the amount of ad valorem taxes which would have been levied on the property for the immediately preceding fiscal year if the annexation had occurred 1 year earlier, based upon the tax rates that would have applied to the property for the immediately preceding fiscal year if the annexation had occurred 1 year earlier and without regard to any exemptions from taxation that applied to the property for the immediately preceding fiscal year but do not apply to the property for the current fiscal year; and
2. For the purposes of any other calculations required pursuant to the provisions of NRS 361.471 to 361.4735, inclusive, the combined overlapping tax rate applicable to that property for the fiscal year immediately preceding the first fiscal year in which that taxing entity is entitled to levy or require the levy on its behalf of any ad valorem taxes on the property as a result of that annexation of the property, shall be deemed to be the combined overlapping tax rate that would have applied to the property for that year if the annexation had occurred 1 year earlier.
(Added to NRS by 2005, 1743; A 2007, 1896; 2009, 1225)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.4733 - Adoption of regulations by Committee on Local Government Finance.

1. The Committee on Local Government Finance shall adopt:
(a) Such regulations as it determines to be appropriate to provide for the allocation among the appropriate taxing entities of the amount of any reduction in the ad valorem taxes levied on a parcel or other taxable unit of real property as a result of the application of NRS 361.4722, 361.4723 and 361.4724, in accordance with the principles that:
(1) Any reduction in the ad valorem taxes levied on a parcel or other taxable unit of real property as a result of the application of NRS 361.4722, 361.4723 and 361.4724 which is caused by an increase in the rate of taxes imposed by one or more taxing entities should be allocated to the taxing entities that would have received the benefit of that increase in proportion to the relative amount of benefit that otherwise would have been received from that increase;
(2) Any increase in the rate of ad valorem taxes imposed by a taxing entity should not affect the amount of ad valorem taxes received by other taxing entities, except for redevelopment agencies and tax increment areas whose property tax receipts depend on the tax rate of the taxing entity that increases its rate of taxes and whose territory is included, in whole or in part, in the territory of the taxing entity that increases its rate of taxes; and
(3) A taxing entity that does not increase its rate of ad valorem taxes should not be allocated any reduction in the ad valorem taxes levied on a parcel or other taxable unit of real property as a result of the application of NRS 361.4722, 361.4723 and 361.4724, except for any reduction caused by an increase in the assessed value of that parcel or other taxable unit of real property; and
(b) Subject to the principles set forth in paragraph (a):
(1) Such regulations as it determines to be appropriate for the administration and interpretation of the provisions of NRS 361.4732; and
(2) Regulations which provide methodologies for allocating among the appropriate taxing entities the amount of any reduction in the ad valorem taxes levied on a parcel or other taxable unit of real property as a result of the application of NRS 361.4722, 361.4723 and 361.4724 if the property is included in or excluded from the boundaries of a redevelopment area, tax increment area or taxing entity after June 14, 2005.
2. Any regulations adopted by the Committee on Local Government Finance pursuant to this section must be adopted in the manner prescribed for state agencies in chapter 233B of NRS.
(Added to NRS by 2005, 1743; A 2007, 1896, 1897)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.4734 - Review of determination of applicability of partial abatement; appeal of decision upon review; judicial review.

1. A taxpayer who is aggrieved by a determination of the applicability of a partial abatement from taxation pursuant to NRS 361.4722, 361.4723 or 361.4724 may, if the property which is the subject of that determination:
(a) Is not valued pursuant to NRS 361.320 or 361.323, submit a written petition for the review of that determination to the county assessor of the county in which the property is located. The petition must be submitted on or before June 30 of the fiscal year for which the determination is effective. The county assessor shall, within 30 days after receiving the petition, render a decision on the petition and notify the taxpayer of that decision.
(b) Is valued pursuant to NRS 361.320 or 361.323, submit a written petition for the review of that determination to the Department. The Department shall, within 30 days after receiving the petition, render a decision on the petition and notify the taxpayer of that decision.
2. A taxpayer who is aggrieved by a decision rendered by a county assessor or the Department pursuant to subsection 1 may, within 30 days after receiving notice of that decision, appeal the decision to the Nevada Tax Commission.
3. A taxpayer who is aggrieved by a determination of the Nevada Tax Commission rendered on an appeal made pursuant to subsection 2 is entitled to a judicial review of that determination.
(Added to NRS by 2005, 1744; A 2007, 1898, 2504; 2009, 1226)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.4735 - Penalty for false claim of partial abatement.

Any person who falsely claims to be entitled to a partial abatement from taxation pursuant to NRS 361.4723 or 361.4724 with the intent to evade the payment of the amount of ad valorem taxes required by law shall pay a penalty of three times the amount of the tax deficiency, in addition to the amount of the tax due and any other penalty provided by law.
(Added to NRS by 2005, 1745)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.480 - Notice to taxpayers; individual tax bills.

1. Upon receiving the assessment roll from the county auditor, the ex officio tax receiver shall proceed to receive taxes.
2. The ex officio tax receiver shall give notice at least quarterly by publication in some newspaper published in his or her county, and if none is so published then by posting notices in three public and conspicuous places in the county, specifying:
(a) The dates when taxes are due; and
(b) The penalties for delinquency.
3. The ex officio tax receiver shall mail to each property owner, or to the holder of the mortgage on that property, an individual tax bill which includes:
(a) All of the information supplied to him or her by the county auditor.
(b) A statement explaining how to obtain the information set forth in the notices published by the ex officio tax receiver pursuant to NRS 361.4545.
If the holder of a mortgage receives such a bill on behalf of a property owner, he or she shall forward the bill or a copy thereof to the owner in the next notice of billing sent to the owner for the mortgage. Failure to receive an individual tax bill does not excuse the taxpayer from the timely payment of his or her taxes.
4. An ex officio tax receiver may authorize a property owner or the holder of a mortgage to request, by written letter, electronic mail, facsimile or any other method authorized by the ex officio tax receiver, the electronic transmission of the individual tax bill required by subsection 3 or a link to that bill, as posted on a website or other Internet site pursuant to paragraph (b) of subsection 6, to the property owner or holder of the mortgage at a specific electronic mail address or pursuant to another specific method of electronic delivery in lieu of the mailing of that bill pursuant to subsection 3. If an ex officio tax receiver transmits the individual tax bill or link electronically to the property owner or holder of the mortgage in accordance with such a request, the ex officio tax receiver shall be deemed to have mailed the individual tax bill to the property owner or holder of the mortgage in compliance with subsection 3 regardless of whether the property owner or holder of the mortgage actually receives that electronic transmission.
5. If, in lieu of an individual tax bill, an ex officio tax receiver mails an individual tax notice to a property owner, the notice must include the information required for the individual tax bill pursuant to subsection 3.
6. In addition to complying with subsections 3 and 5, an ex officio tax receiver shall:
(a) Provide without charge a copy of an individual tax bill or individual tax notice to the property owner upon request.
(b) Post the information included in an individual tax bill or individual tax notice on a website or other Internet site, if any, that is operated or administered by or on behalf of the county or the ex officio tax receiver.
[28:344:1953]—(NRS A 1959, 114; 1983, 878; 1993, 2256; 2005, 1509; 2013, 300)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.482 - Collection of tax levied by State.

The ad valorem tax on property levied by the Legislature shall be collected, in one sum or in installments as provided by this chapter, during each fiscal year upon:
1. Property assessed during that fiscal year which is not placed upon the secured roll.
2. Property assessed during the preceding fiscal year which was placed upon the secured roll.
(Added to NRS by 1969, 558; A 1979, 1235)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.4835 - Waiver of all or part of interest and penalty for late payment of taxes.

1. If the county treasurer or the county assessor finds that a person’s failure to make a timely return or payment of tax that is assessed by the county treasurer or county assessor and that is imposed pursuant to chapter 361 of NRS, except NRS 361.320, is the result of circumstances beyond the person’s control and occurred despite the exercise of ordinary care and without intent, the county treasurer or the county assessor may relieve the person of all or part of any interest or penalty, or both.
2. A person seeking this relief must pay the amount of the tax due and, within 30 days after the date the payment is made, file a statement setting forth the facts upon which the person bases his or her claim with the county treasurer or the county assessor.
3. The county treasurer or the county assessor shall disclose, upon the request of any person:
(a) The name of the person; and
(b) The amount of the relief.
4. If the relief sought by the taxpayer is denied, the taxpayer may appeal from the denial to the Nevada Tax Commission.
5. The county treasurer or the county assessor may defer the decision to the Department.
(Added to NRS by 1997, 1568; A 2003, 2769; 2007, 1898)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.484 - Abatement of taxes on real or personal property acquired by Federal Government, State or political subdivision.

1. As used in this section, "acquired" means acquired:
(a) Pursuant to a purchase order or other sales agreement or by condemnation proceedings pursuant to chapter 37 of NRS, if the property acquired is personal property.
(b) By purchase and deed or by condemnation proceedings pursuant to chapter 37 of NRS, if the property acquired is real property.
2. Taxes levied on real or personal property which is acquired by the Federal Government or the State or any of its political subdivisions must be abated ratably for the portion of the fiscal year in which the property is owned by the Federal Government or the State or its political subdivision.
3. For the purposes of abatement, the Federal Government or the State or its political subdivision shall be deemed to own:
(a) Personal property acquired by purchase commencing on the date of sale indicated on the purchase order or other sales agreement.
(b) Personal property acquired by condemnation from the date of judgment pursuant to NRS 37.160.
(c) Real property acquired by purchase commencing with the date the deed is recorded.
(d) Real property acquired by condemnation from the date of judgment pursuant to NRS 37.160 or the date of occupancy of the property pursuant to NRS 37.100, whichever occurs earlier.
(Added to NRS by 1963, 643; A 1967, 930; 1977, 239; 1989, 1821; 1991, 2098; 2003, 2770)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)