Title 32

NRS 361.4535 Projections of revenue from ad valorem taxes: Duties of county assessors and Department. 1. On or before March 5 of each year, the county assessor of each county shall provide to the Department, in addition to the information provided pursuant to NRS 361.390, such in…

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 prope…

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…

NRS 361.4547 Nevada Tax Commission to certify combined tax rate to boards of county commissioners; procedure when additional levy of taxes ad valorem approved by voters of school district causes combined rate to exceed statutory limitation. 1. After the approval of the final budg…

NRS 361.455 Procedure for reducing combined rate within statutory limitation; revised budgets. 1. Unless individual tax rates are reduced pursuant to NRS 361.4547, immediately upon adoption of the final budgets, if the combined tax rate exceeds the limit imposed by NRS 361.453, t…

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 sm…

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 succe…

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 361.4…

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 th…

NRS 361.470 Tax receiver charged with full amount of taxes levied. On delivering the assessment roll to the ex officio tax receiver, the county auditor shall charge the ex officio tax receiver with the full amount of the taxes levied as shown on the roll. [26:344:1953]—(NRS A 200…

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; 201…

NRS 361.47111 “Ad valorem taxes” defined. “Ad valorem taxes” does not include any assessments levied pursuant to NRS 533.190, 533.285 or 534.040. (Added to NRS by 2011, 354)

NRS 361.4712 “Ad valorem taxes levied in a county” defined. “Ad valorem taxes levied in a county” means any ad valorem taxes levied by the State or any other taxing entity in a county. (Added to NRS by 2005, 1739)

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 361.47…

NRS 361.4721 “Taxing entity” defined. “Taxing entity” means the State and any political subdivision or other legal entity in this State which has the right to receive money from ad valorem taxes. (Added to NRS by 2005, 1740)

NRS 361.4722 Partial abatement of taxes levied on property for which assessed valuation has been established or on remainder parcel of real property. 1. Except as otherwise provided in or required to carry out the provisions of subsection 3 and NRS 361.4725 to 361.4729, inclusive…

NRS 361.4723 Partial abatement of taxes levied on certain single-family residences; manner of submitting claim for partial abatement. The Legislature hereby finds and declares that an increase in the tax bill of the owner of a home by more than 3 percent over the tax bill of that…

NRS 361.4724 Partial abatement of taxes levied on certain residential rental dwellings; manner of submitting claim for partial abatement. The Legislature hereby finds and declares that many Nevadans who cannot afford to own their own homes would be adversely affected by large una…

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 taxab…

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 valore…

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…

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 …

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 pr…

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…

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 th…

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 an…

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 …

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 pen…

NRS 361.475 County treasurers to be tax receivers. The several county treasurers of this state shall be ex officio tax receivers under the provisions of this chapter for their several counties, and they shall receive all taxes assessed upon the real property tax roll. [27:344:195…

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 p…

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 up…

NRS 361.483 Time for payment of taxes; penalties; notification of certain provisions regarding waiver or reduction of penalty. 1. Except as otherwise provided in this section and NRS 361.736 to 361.7398, inclusive, taxes assessed upon the real property tax roll and upon mobile or…

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 …

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 …

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 contiguousl…

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 …

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 fis…

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 iss…

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 b…

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…

NRS 361.535 Date taxes become delinquent; penalty for delinquency; collection by seizure and sale of personal property or alternative methods; disposition of excess proceeds from sale of certain property. 1. If the person, company or corporation so assessed neglects or refuses to…

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 u…

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 o…

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 defalc…

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 t…

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 co…