Title 32

NRS 361.2445 Conversion of mobile or manufactured home from real to personal property. 1. A mobile or manufactured home which has been converted to real property pursuant to NRS 361.244 may not be removed from the real property to which it is affixed unless, at least 30 days befo…

NRS 361.245 Personal property subject to security interest. When personal property is subject to a security interest it shall, for the purpose of taxation, be deemed the property of the person who has possession thereof. [12:344:1953]—(NRS A 1965, 941)

NRS 361.260 Method of assessing property for taxation; appraisals and reappraisals. 1. Each year, the county assessor, except as otherwise required by a particular statute, shall ascertain by diligent inquiry and examination all real and secured personal property that is in the c…

NRS 361.261 Determination of assessed value of property that is not being reappraised: Adoption of factors for improvements. The factors for improvements required by subsection 5 of NRS 361.260 must be adopted pursuant to the following procedure: 1. On or before February 1 of the…

NRS 361.263 Issuance of subpoenas by county assessors; duty of state and local governmental entities to provide documents and other information to county assessor; protection of information from disclosure. 1. The county assessor may issue subpoenas to require the production befo…

NRS 361.265 Written statement concerning personal property: Demand; contents; return of statement; valuation of unlisted property claimed by absent or unknown person; penalties. 1. To enable the county assessor to make assessments, he or she shall demand from each natural person …

NRS 361.275 Liability of county assessor for taxes not assessed through willful or inexcusable neglect; duties of county auditor and county treasurer regarding property not assessed. 1. The county assessor and his or her sureties shall be, and they hereby are, made liable for the…

NRS 361.280 District attorney to report unassessed property to county commissioners; hearing; action against county assessor; levy of double amount of taxes against person refusing to give statement. 1. On or before January 15 of each year, the district attorney shall report in w…

NRS 361.295 Assessment of real property by two counties: Examination and determination by Department. When real property is assessed by the county assessors of two counties on territory claimed by both, the Department of Taxation shall examine the property and determine the count…

NRS 361.300 Time and manner for completion of secured tax roll; list of taxpayers and valuations; notice of assessed valuation. 1. On or before January 1 of each year, the county assessor shall transmit to the county clerk, post at the front door of the courthouse and publish in …

NRS 361.305 Preparation by county assessor of maps or plats of city blocks and subdivisions. The county assessor shall also make a map or plat of the various blocks within any incorporated city and shall mark thereon the various subdivisions, as they are assessed. Each parcel in …

NRS 361.310 Time and manner for completion of assessment roll; closing and reopening of roll as to changes; appeal of changes; log of changes to secured roll. 1. On or before January 1 of each year, the county assessor of each of the several counties shall complete the assessment…

NRS 361.315 Meetings to establish valuation for purposes of assessment. 1. Except as otherwise provided in subsection 3, annually, a regular session of the Nevada Tax Commission shall be held at Carson City, Nevada, beginning on the first Monday in October and continuing from day…

NRS 361.318 Reports by companies that use property of interstate or intercounty nature: Filing requirements; extension of time to file; failure to file. 1. To enable the Nevada Tax Commission to establish appropriate valuations of property pursuant to subsection 1 of NRS 361.320,…

NRS 361.320 Determination and allocation of valuation for property of interstate or intercounty nature; billing, collection and remittance of taxes on private car lines. 1. At the regular session of the Nevada Tax Commission commencing on the first Monday in October of each year,…

NRS 361.3205 Central assessment roll for property of interstate or intercounty nature; notice of assessment; payment; apportionment of taxes; recovery of delinquent taxes. 1. The Department shall enter on a central assessment roll the assessed valuation established for such class…

NRS 361.321 Report of new construction by business; valuation for assessment purposes; supplemental tax bill; payment and apportionment of taxes. 1. Any business which owns, manages or operates property that is assessed pursuant to NRS 361.320 shall, on or before the first Monday…

NRS 361.323 Determination and apportionment of valuation for property of electric light and power companies used to generate or transmit electricity for use outside State. 1. Except as otherwise provided in NRS 361.320, where 75 percent or more of the physical property of an elec…

NRS 361.325 Nevada Tax Commission to establish valuations of mobile homes and land; property escaping taxation to be placed on assessment roll. 1. On or before the first Monday in June of each year, the Nevada Tax Commission shall: (a) Fix and establish the valuation for assessme…

NRS 361.330 Effect of noncompliance on assessment and collection of taxes. No assessment of property is invalid, and no collection of taxes may be enjoined, restrained or ordered to be refunded, on account of any failure: 1. To do any act required by NRS 361.315 to 361.325, inclu…

NRS 361.333 Procedure. 1. Not later than May 1 of each year, the Department shall: (a) Determine the ratio of the assessed value of each type or class of property for which the county assessor has the responsibility of assessing in each county to: (1) The assessed value of compar…

NRS 361.334 Definitions. As used in NRS 361.334 to 361.435, inclusive: 1. The term “owner” includes a person who owns or controls taxable property or possesses in its entirety taxable property. 2. The term “property” includes a leasehold interest, possessory interest, beneficial …

NRS 361.335 Notice of completion of assessment roll and of meeting of county board of equalization. After the assessment roll has been completed pursuant to NRS 361.300, the clerk of the board of county commissioners shall thereupon immediately give notice thereof and of the time…

NRS 361.340 County boards of equalization: Membership; additional panels; clerk; compensation; compliance with regulations; meetings; procedural requirements; attendance of district attorney and assessor. 1. Except as otherwise provided in subsection 2, the board of equalization …

NRS 361.342 Date of postmark deemed date of filing of appeal. 1. Except as provided in subsection 2, any appeal to the county board of equalization filed by mail shall be deemed to be filed on the date of the postmark dated by the post office on the envelope in which the appeal w…

NRS 361.345 Power of county board of equalization to change valuation of property; review of changes in valuation and estimation of certain property by county assessor; notice of addition to assessed valuation. 1. Except as otherwise provided in subsection 2, the county board of …

NRS 361.350 List of assessments increased by county board of equalization; hearing before State Board of Equalization. 1. On the day after the adjournment of the county board of equalization the clerk shall prepare a list of the names of those whose assessments have been added to…

NRS 361.355 Complaints of overvaluation or excessive valuation by reason of undervaluation or nonassessment of other property. 1. Any person, firm, company, association or corporation, claiming overvaluation or excessive valuation of its real or secured personal property in the S…

NRS 361.356 Appeal to county board of equalization where inequity exists. 1. An owner of any real or personal property placed on: (a) The secured tax roll who believes that his or her property was assessed at a higher value than another property whose use is identical and whose l…

NRS 361.357 Appeal to county board of equalization where full cash value of property is less than its taxable value. 1. The owner of any real or personal property placed on: (a) The secured tax roll who believes that the full cash value of his or her property is less than the tax…

NRS 361.360 Appeals to State Board of Equalization. 1. Any taxpayer aggrieved at the action of the county board of equalization in equalizing, or failing to equalize, the value of his or her property, or property of others, or a county assessor, may file an appeal with the State …

NRS 361.362 Appeal on behalf of owner of property. 1. Except as otherwise provided in this section, at the time that a person files an appeal pursuant to NRS 361.356, 361.357 or 361.360 on behalf of the owner of a property, the person shall provide to the county board of equaliza…

NRS 361.365 Records of hearings of county board of equalization: Format and contents; transmittal to State Board of Equalization; availability to public; duties of complainant who requests transcript. 1. Each county board of equalization shall, at the expense of the county, cause…

NRS 361.375 State Board of Equalization: Composition; qualifications; terms; removal; compensation; quorum; adoption of and compliance with regulations; staff. 1. The State Board of Equalization, consisting of five members appointed by the Governor, is hereby created. The Governo…

NRS 361.380 Meetings of State Board of Equalization; notice. 1. Except as otherwise provided in subsection 3, annually, the State Board of Equalization shall convene on the fourth Monday in March in Carson City, Nevada, and shall hold such number of meetings as may be necessary t…

NRS 361.385 Public sessions; persons may appear by attorney or file statements. 1. All sessions shall be public and any person is entitled to appear in person or by his or her agent or attorney. Evidence may be submitted, except as otherwise provided in this chapter. In lieu of a…

NRS 361.390 Duties of county assessor; projections for current and upcoming fiscal years. Each county assessor shall: 1. File with or cause to be filed with the Secretary of the State Board of Equalization, on or before March 10 of each year, the tax roll, or a true copy thereof,…

NRS 361.395 Equalization of property values and review of tax rolls by State Board of Equalization; notice of proposed increase in valuation. 1. During the annual session of the State Board of Equalization beginning on the fourth Monday in March of each year, the State Board of E…

NRS 361.400 Appeals from action of county boards of equalization. 1. The State Board of Equalization shall hear and determine all appeals from the action of each county board of equalization, as provided in NRS 361.360. 2. No such appeals shall be heard and determined by the Stat…

NRS 361.402 Direct appeals to State Board of Equalization from valuation by Department of certain property used in connection with mining. 1. Any person, firm, company, association or corporation claiming overvaluation or excessive valuation of its property in this State that is …

NRS 361.403 Direct appeals to State Board of Equalization from valuations of Nevada Tax Commission. 1. Any person, firm, company, association or corporation, claiming overvaluation or excessive valuation of its property in this State; or 2. Any representative of any local governm…

NRS 361.405 Certification of changes in assessed valuation; notice of increased valuation; duties of county auditors and tax receivers; inclusion of net proceeds of minerals in assessed valuation. 1. The Secretary of the State Board of Equalization forthwith shall certify any cha…

NRS 361.410 Judicial review: Availability and restrictions; prosecution and defense; burden of proof. 1. No taxpayer may be deprived of any remedy or redress in a court of law relating to the payment of taxes, but all such actions must be for redress from the findings of the Stat…

NRS 361.420 Payment of taxes under protest; action for recovery of taxes; limitation of action. 1. Any property owner whose taxes are in excess of the amount which the owner claims justly to be due may pay each installment of taxes as it becomes due under protest in writing. The …

NRS 361.425 Distribution of taxes paid under protest; payment of judgments pursuant to NRS 361.420; duties of county commissioners and Governor pertaining to interest. 1. Nothing in NRS 361.420 or in any remedy provided in that section prevents the distribution or apportionment o…

NRS 361.430 Burden of proof on plaintiff in action brought under NRS 361.420. In every action brought under the provisions of NRS 361.420, the burden of proof shall be upon the plaintiff to show by clear and satisfactory evidence that any valuation established by the Nevada Tax C…