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2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.7318 - Certificate of assignment: Issuance; contents; security interest.

1. The county treasurer shall issue a certificate of assignment to each assignee of a tax lien.
2. Each certificate of assignment must include:
(a) The legal description and parcel number of the real property which is the subject of the tax lien;
(b) The year or years for which the delinquent taxes were assessed on the parcel;
(c) The name of the owner of the property, if known;
(d) The amount the county treasurer received for the tax lien pursuant to NRS 361.7312; and
(e) A statement that the amount indicated on the certificate bears interest at the rate established by the agreement entered into pursuant to NRS 361.7311.
3. Notwithstanding the provisions of NRS 104.9109, a security interest in a certificate of assignment may be created and perfected in the manner provided for general intangibles set forth in NRS 104.9101 to 104.9709, inclusive.
(Added to NRS by 2005, 510; A 2013, 1563)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.732 - Issuance of duplicate certificate of assignment.

If an assignee requests the county treasurer to issue a duplicate certificate of assignment, the assignee must submit to the county treasurer a notarized affidavit which attests that the original certificate was lost or destroyed. The county treasurer shall, upon receipt of the affidavit, issue to the assignee an exact duplicate of the certificate of assignment.
(Added to NRS by 2005, 511; A 2013, 1563)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.7326 - Redemption of tax lien after assignment: Amount of required payment; issuance, contents and recording of release of lien.

1. An owner of property may redeem a tax lien assigned pursuant to the provisions of NRS 361.7303 to 361.733, inclusive, without a prepayment penalty at any time after the assignment by paying the amounts owed to the assignee under the agreement entered into pursuant to NRS 361.7311.
2. If an owner who redeems the tax lien has been served with a summons pursuant to NRS 361.670, the owner must pay the costs incurred by the assignee to commence the action.
3. Within 20 business days after the redemption of the tax lien, the assignee shall issue a release of the lien to the owner.
4. A release issued pursuant to subsection 3 must include:
(a) The legal description and parcel number of the property which is the subject of the tax lien;
(b) The year or years for which the taxes related to the lien were assessed on the parcel;
(c) The recording information for the documents recorded pursuant to subsection 3 of NRS 361.7311; and
(d) The date the tax lien is redeemed.
5. The assignee shall:
(a) Cause the release to be recorded in the office of the county recorder of the county in which the property is located; and
(b) Cause a copy of the release to be sent to the county treasurer of that county.
(Added to NRS by 2005, 511; A 2013, 1564)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.733 - Commencement of action for collection by assignee; notice of action and claim.

1. Except as otherwise provided in this section, if a tax lien is not redeemed pursuant to NRS 361.7326, the assignee may commence an action pursuant to NRS 361.625 to 361.730, inclusive, for the collection of the delinquent taxes, penalties, interest, fees and costs owed pursuant to the certificate of assignment and the agreement entered into pursuant to NRS 361.7311. An assignee may not commence such an action before the earliest date on which an action could be commenced by the district attorney of the county pursuant to NRS 361.635.
2. Not later than 60 days before commencing such an action, the assignee shall cause written notice of the intended action and the assignee’s claim, stating the amount owed to the assignee, to be mailed by certified mail to:
(a) The owner of the property at the owner’s last known address; and
(b) Each of the following persons, as their interest in the property appears of record:
(1) The beneficiary under any deed of trust; and
(2) The mortgagee under any mortgage.
3. At any time after notice is given pursuant to subsection 2 and before the commencement of an action by the assignee, any person related to the owner of the property within the third degree of consanguinity or any beneficiary or mortgagee described in subsection 2 may obtain an assignment of the tax lien from the assignee by paying the assignee the amount then owed to the assignee.
(Added to NRS by 2005, 512; A 2013, 1565)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.736 - Definitions.

As used in NRS 361.736 to 361.7398, inclusive, unless the context otherwise requires, the words and terms defined in NRS 361.7362 to 361.7372, inclusive, have the meanings ascribed to them in those sections.
(Added to NRS by 2003, 1620)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.7366 - "Income" defined.

"Income" means adjusted gross income, as defined in the Internal Revenue Code, and includes:
1. Tax-free interest;
2. The untaxed portion of a pension or annuity;
3. Railroad retirement benefits;
4. Veterans’ pensions and compensation;
5. Payments received pursuant to the federal Social Security Act, including supplemental security income, but excluding hospital and medical insurance benefits for the aged and disabled;
6. Public welfare payments, including allowances for shelter;
7. Unemployment insurance benefits;
8. Payments for lost time;
9. Payments received from disability insurance;
10. Disability payments received pursuant to workers’ compensation insurance;
11. Alimony;
12. Support payments;
13. Allowances received by dependents of servicemen and servicewomen;
14. The amount of recognized capital gains and losses excluded from adjusted gross income;
15. Life insurance proceeds in excess of $5,000;
16. Bequests and inheritances; and
17. Gifts of cash of more than $300 not between household members and such other kinds of cash received by a household as the Department specifies by regulation.
(Added to NRS by 2003, 1620)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.7368 - "Occupied by the owner" defined.

"Occupied by the owner" means that a single-family residence and the appurtenant land are held for the exclusive use of an owner, or one or more of the owners, and not rented, leased or otherwise made available for exclusive occupancy by a person other than an owner or the owners.
(Added to NRS by 2003, 1620)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.7372 - "Single-family residence" defined.

"Single-family residence" includes:
1. A single dwelling unit and all land appurtenant thereto.
2. An individually owned residential unit that is an integral part of a larger complex and all land included in the assessed valuation of the individually owned unit.
(Added to NRS by 2003, 1621)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.7374 - Powers and duties of Department.

1. The Department is responsible for the administration of the provisions of NRS 361.736 to 361.7398, inclusive.
2. The Department may:
(a) Prescribe the content and form of claims and approve any form used by a county treasurer.
(b) Designate the information required to be submitted for substantiation of claims.
(c) Establish criteria for determining the circumstances under which a claim may be filed by one of two eligible persons.
(d) Prescribe that a claimant’s ownership of his or her single-family residence must be shown of record.
(e) Verify and audit any claims, statements or other records made pursuant to the provisions of NRS 361.736 to 361.7398, inclusive.
(f) Adopt regulations to ensure the confidentiality of information provided by claimants.
(g) Adopt such other regulations as may be required to carry out the provisions of NRS 361.736 to 361.7398, inclusive.
(Added to NRS by 2003, 1623)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.7376 - Eligibility to file claim for postponement; maximum amount that may be postponed.

1. The owner of a single-family residence may file a claim to postpone the payment of all or any part of the property tax accrued against his or her residence if:
(a) The residence is placed upon the secured or unsecured tax roll and has an assessed value of not more than $175,000;
(b) He or she or any other owner of the residence does not own any other real property in this state that has an assessed value of more than $30,000;
(c) The residence has been occupied by the owner for at least 6 months;
(d) The owner is not the subject of any proceeding for bankruptcy;
(e) The owner owes no delinquent property taxes on the residence for a year other than the year in which the application is submitted;
(f) The owner has suffered severe economic hardship that was caused by circumstances beyond his or her control, including, without limitation, an illness or a disability that is expected to last for a continuous period of at least 12 months; and
(g) The total annual income of the members of the owner’s household is at or below the federally designated level signifying poverty.
2. The amount of property tax that may be postponed pursuant to the provisions of NRS 361.736 to 361.7398, inclusive, may not exceed the amount of property tax that will accrue against the single-family residence in the succeeding 3 fiscal years.
(Added to NRS by 2003, 1621)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.7378 - Determination of claimant for household.

If two or more members of a household are eligible to file a claim pursuant to NRS 361.738, the members may determine between themselves who will be the claimant. If they are unable to agree, the matter must be referred to the Nevada Tax Commission and its decision is final. Only one claim may be filed for any household.
(Added to NRS by 2003, 1621)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.738 - Filing, form, contents and execution of claims; availability of forms.

1. A claim must be filed with the county treasurer of the county in which the claimant’s single-family residence is located.
2. The claim must be made under oath and filed in such form and content, and be accompanied by such information, as the Department may prescribe to determine the eligibility of the claimant to file the claim.
3. The claim must be signed by:
(a) The owner or owners of the property;
(b) Any person of lawful age, authorized by an executed power of attorney to sign an application on behalf of any person described in paragraph (a); or
(c) The guardian or conservator of any person described in paragraph (a) or the executor or administrator of such a person’s estate.
4. The Department or county treasurer shall provide the appropriate form for filing such a claim to each claimant.
(Added to NRS by 2003, 1621)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.7382 - Action by county treasurer on claims; review of decisions on claims.

1. A county treasurer shall, within 30 days after receiving a claim pursuant to NRS 361.738, determine:
(a) Whether the claimant is eligible to postpone the payment of the property taxes accrued against his or her single-family residence;
(b) The amount of property tax, if any, that will be postponed; and
(c) The period for which the property tax will be postponed.
2. The county treasurer shall notify the claimant of his or her decision by first-class mail.
3. Any claimant aggrieved by a decision of the county treasurer may submit a written petition for a review of that decision to the Nevada Tax Commission within 30 days after the claimant receives notice of the decision.
4. Any claimant aggrieved by a decision of the Nevada Tax Commission is entitled to judicial review.
(Added to NRS by 2003, 1622)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.7384 - Confidentiality of information contained in claims.

Except as otherwise provided by specific statute, no person may publish, disclose or use any personal or confidential information contained in a claim except for purposes connected with the administration of the provisions of NRS 361.736 to 361.7398, inclusive.
(Added to NRS by 2003, 1623)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.7386 - Issuance, contents and recording of certificates of eligibility.

1. If a claim is approved, the county treasurer of the county in which the single-family residence is located shall issue to the claimant a certificate of eligibility. The certificate must be in a form prescribed by the Department and include:
(a) The name of the claimant;
(b) A legal description of the single-family residence for which the claimant filed the claim;
(c) The amount of the property tax accrued against the single-family residence that will be postponed;
(d) The period for which the property tax will be postponed; and
(e) Such other information as the Department may require.
2. The county treasurer shall cause to be recorded with the county recorder of the county in which the single-family residence is located a copy of the certificate of eligibility issued pursuant to subsection 1 within 10 days after the claim is approved. The postponement of the payment of the taxes becomes effective on the date on which the certificate is filed with the county recorder.
(Added to NRS by 2003, 1622)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.7388 - Accrual of interest on amounts postponed.

Interest accrues on the amount of property tax postponed pursuant to NRS 361.736 to 361.7398, inclusive, at the rate of 6 percent of the total amount postponed as of the date the postponed taxes are paid or become due and payable. Except as otherwise provided in subsection 9 of NRS 361.483, no other penalties or interest accrue during the period of postponement.
(Added to NRS by 2003, 1622)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.739 - Attachment of liens for postponed amounts; collection of postponed amounts.

1. Any property tax postponed pursuant to NRS 361.736 to 361.7398, inclusive, is a perpetual lien against the single-family residence on which it accrued until the tax and any penalties and interest which may accrue thereon are paid.
2. The lien attaches from the date on which a certificate of eligibility is recorded with the county recorder of the county in which the single-family residence is located pursuant to NRS 361.7386.
3. The property tax postponed must be collected in the manner provided in this chapter for all taxable property in this state upon becoming due and payable pursuant to NRS 361.736 to 361.7398, inclusive.
(Added to NRS by 2003, 1622)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.7392 - Submission of request for statement of amount postponed; preparation and provision of statement.

A claimant who has postponed the payment of property tax pursuant to NRS 361.736 to 361.7398, inclusive, may submit to the county treasurer of the county in which the single-family residence is located a request for a statement of the total amount postponed as of the date of the request and the interest accrued thereon. Upon the receipt of such a request, the county treasurer shall prepare such a statement and provide the claimant with a copy of the statement.
(Added to NRS by 2003, 1622)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.7394 - Time when postponed amounts become due; payments authorized before amounts become due.

1. Except as otherwise provided in NRS 361.7396, the payment of property tax postponed pursuant to NRS 361.736 to 361.7398, inclusive, becomes due and payable:
(a) If the single-family residence ceases to be occupied by the claimant, or the claimant sells or otherwise disposes of his or her possessory interest in the residence;
(b) If the claimant allows any property tax that has not been postponed on the single-family residence to become delinquent during the period of postponement;
(c) When the period for which the property tax will be postponed expires, as indicated in the claimant’s certificate of eligibility; or
(d) If the claimant dies. If a surviving spouse or other member of the household is eligible to file a claim to postpone the payment of property tax accrued on the single-family residence continues to occupy the residence, the amounts postponed are not due unless that member of the household dies or ceases to occupy the residence.
2. Payments on the amount of property tax postponed may be made before they become due and payable.
(Added to NRS by 2003, 1623)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.7396 - Denial or revocation of claims; penalty and assessment upon revocation.

A county treasurer shall deny any claim to which a claimant is not entitled. A county treasurer may deny any claim which he or she finds to have been filed with fraudulent intent. If any such claim has been approved and is afterward revoked, the amount of the property tax that was postponed together with a 10 percent penalty becomes due and payable. If the tax and penalty are not paid, the amount must be assessed against any real or personal property owned by the claimant.
(Added to NRS by 2003, 1623)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.7398 - Criminal penalty.

Any person who willfully makes a materially false statement or uses any other fraudulent device to secure for himself or herself or any other person the postponed payment of property tax pursuant to the provisions of NRS 361.736 to 361.7398, inclusive, is guilty of a gross misdemeanor.
(Added to NRS by 2003, 1623)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.745 - Quarterly remittances from county treasurer to State Controller; payments upon order of State Controller.

1. On the third Mondays of July, October, January and April of each year, each county treasurer shall deposit with the State Controller all money which has come into his or her hands as county treasurer for the use and benefit of the State.
2. Each county treasurer shall hold himself or herself in readiness to settle and pay all money in his or her hands belonging to the State at all other times whenever required to do so by order signed by the State Controller, who is authorized to draw such an order whenever he or she deems it necessary.
[2:183:1917; 1919 RL p. 2997; NCL § 6532]—(NRS A 1977, 562; 1991, 169; 2001, 2925)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.755 - Apportionment of taxes by county treasurers.

1. At least once each quarter and at such intervals as may be required by the board of county commissioners, the county treasurer shall apportion all the money that he or she has received as ex officio tax receiver since the last apportionment into several funds, as provided by law, and make out a statement of the apportionment under oath and transmit the statement to the county auditor and to the governing body of each local government entitled to receive an apportionment of the taxes collected. The county auditor shall file a copy of the statement in his or her office.
2. A local government that receives an apportionment from the county treasurer may not submit a claim for interest earned in a prior fiscal year on the money apportioned, unless the claim is based solely upon an error in the calculation of the money apportioned in that prior fiscal year.
[30:344:1953]—(NRS A 1997, 3081, 3337; 1999, 637)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.765 - Correction of clerical and typographical errors on tax rolls.

1. If a clerical or typographical error or errors appear upon the real or personal property tax roll of any county which have not been corrected by any officer or board vested by law with the duty of correcting such errors, the county assessor of the county upon whose tax roll such errors appear shall make a report thereof to the board of county commissioners of the county.
2. The board of county commissioners shall thereupon examine the error or errors so reported, together with such evidence as may be presented in connection therewith, and, if satisfied that the errors or any of them are purely clerical or typographical shall:
(a) By an order entered in the minutes of the board authorize and direct the county treasurer to correct the error or errors so reported so as to conform to the true assessment; and
(b) Deliver a copy of the order to the county treasurer, who shall thereupon make the corrections and change the tax roll or rolls in conformity therewith.
3. If it appears that corrections of mathematical or typographical errors on the tax roll are necessary, the county assessor may, with the concurrence of the county treasurer, make corrections in the assessed valuation of any property within the county. When such corrections are made, the county treasurer shall make such adjustments as are necessary to the tax rolls for fiscal years within 3 years after the fiscal year for which the corrections were made. The adjustment may be a full refund or a credit against taxes due which may be allocated over a period no longer than 3 years.
4. At the end of each fiscal year the county treasurer shall report to the board of county commissioners all corrections made under subsection 3 during such fiscal year. The board of county commissioners shall approve or disapprove each correction reported. The county treasurer shall make any adjustments to the tax rolls made necessary by the disapproval by the board of county commissioners of any corrections made.
[1:70:1949; 1943 NCL § 1930.01]—(NRS A 1969, 629; 1997, 1580)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.767 - Assessment of personal property that was not assessed or was underassessed.

1. If the county assessor determines that certain personal property was not assessed, the assessor may assess the property based upon its taxable value in the year in which it was not assessed.
2. If the county assessor determines that certain personal property was underassessed because it was incorrectly reported by the owner, the assessor may assess the property based upon its taxable value in the year in which it was underassessed. He or she may then send an additional tax bill for an amount which represents the difference between the reported value and the taxable value for each year.
3. The assessments provided for in subsections 1 and 2 may be made at any time within 3 years after the end of the fiscal year in which the taxes would have been due. The tax bill must specify the fiscal year for which the tax is due and the applicable rate and whether it is for property which was not assessed or for property which was underassessed.
4. If property is not assessed or is underassessed because the owner submitted an incorrect written statement or failed to submit a written statement required pursuant to subsection 1 of NRS 361.265, there must be added to the taxes due a penalty in the amount of 20 percent of the tax for each year the property was not assessed or was underassessed. The county assessor may waive this penalty if he or she finds extenuating circumstances sufficient to justify the waiver.
(Added to NRS by 1987, 530; A 1999, 2774)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.768 - Correction of overassessment of real or personal property because of factual error; adjustment for partial or complete destruction of real property improvement or personal property.

1. If an overassessment of real or personal property appears upon the secured tax roll of any county because of a factual error concerning its existence, size, quantity, age, use or zoning or legal or physical restrictions on its use within 3 years after the end of the fiscal year for which the assessment was made, the county assessor shall make a report thereof to the board of county commissioners of the county.
2. The board of county commissioners shall examine the error so reported, together with any evidence presented and, if satisfied that the error is factual, shall:
(a) By an order entered in the minutes of the board, direct the county treasurer to correct the error; and
(b) Deliver a copy of the order to the county treasurer, who shall make the necessary adjustments to the tax bill and correct the secured tax roll. The adjustment may be a full refund or a credit against taxes due which may be allocated over a period no longer than 3 years.
3. Partial or complete destruction of a real property improvement or of personal property may be adjusted pro rata if the destruction occurred on or after the lien date and the property was rendered unusable or uninhabitable for a period of not less than 90 consecutive days. The adjustments may be made in the form of a credit on taxes due or a refund if taxes have been paid for the period. The county assessor shall notify the county treasurer of each adjustment. The county assessor shall report recommended adjustments to the board of county commissioners no later than June 30 of each fiscal year.
(Added to NRS by 1987, 530; A 1989, 1822; 1991, 2100; 1993, 97; 1997, 1581; 2003, 2772)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.769 - Assessment of real property not on secured roll.

1. The county assessor of any county in which real property is located which is not on the secured roll shall assess the property and petition the appropriate board of equalization to place the property on the secured roll for the next tax year. The taxes for the current year and any prior year must be calculated and collected in the same manner as if the property had been assessed in those years and placed on the secured roll.
2. The assessment may be made at any time within 3 years after the end of the fiscal year in which the taxes would have been due.
3. The petition must be made to the:
(a) County board of equalization if the assessment is made on or after July 1 but before February 1; or
(b) State board of equalization if the assessment is made on or after February 1, but before July 1.
4. The county assessor shall give notice of the assessment by certified letter to the owner of the property on or before the date on which the petition is filed pursuant to subsection 1. The notice must include:
(a) A description of the property;
(b) The years for which the taxes were not paid;
(c) The assessed valuation of the property for each of the years stated in paragraph (b); and
(d) A statement informing the property owner of his or her right to appeal the assessed valuation at a hearing of the appropriate board of equalization.
(Added to NRS by 1987, 531; A 1989, 1822)
2023 Nevada Revised Statutes › Chapter 361 - Property Tax › NRS 361.770 - Assessment of newly constructed real property as personal property when not assessed for current tax year.

1. If newly constructed real property is not assessed on the secured assessment roll for the current tax year and the roll has been closed pursuant to NRS 361.310, the county assessor of any county wherein the property is located shall assess the property as personal property and give a receipt for the taxes paid thereon in the amount received by him or her. If the amount of the taxes exceeds $100, they may be paid in installments as provided in NRS 361.483 for property assessed upon the real property tax roll.
2. An assessment may be made at any time between July 1 and December 15. The receipt issued by the county assessor must specify the description of the property, together with the year for which the tax is paid.
3. Any taxes for property assessed pursuant to this section which become delinquent must be treated in the same manner as if the property had been placed on the secured roll.
4. The receipt issued by the county assessor is conclusive evidence for the payment of all taxes against the property described for the year named on the receipt and is a complete defense to any action for taxes which may be brought for the period covered by the receipt.
[1:244:1951]—(NRS A 1983, 686; 1987, 532; 1991, 2100; 1999, 203; 2001, 8)
2023 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)
2023 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)
2023 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]
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)