Title 32

NRS 361.7316 Time and conditions of assignment. 1. A county treasurer may assign a tax lien against a parcel of real property at any time after the taxes on that parcel become delinquent and before judgment in favor of the county is entered pursuant to NRS 361.700 if: (a) The par…

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 p…

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…

NRS 361.7322 Record of assignment. The county treasurer shall make a notation in his or her records whenever he or she assigns a tax lien pursuant to the provisions of NRS 361.7303 to 361.733, inclusive. (Added to NRS by 2005, 510; A 2013, 1564)

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 pen…

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, f…

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)

NRS 361.7362 “Claim” defined. “Claim” means a claim for the postponement of the payment of property tax filed pursuant to NRS 361.738. (Added to NRS by 2003, 1620)

NRS 361.7364 “Household” defined. “Household” means a claimant and a spouse, parent, child or sibling, or any combination thereof. (Added to NRS by 2003, 1620)

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 r…

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…

NRS 361.737 “Property tax accrued” defined. “Property tax accrued” means property taxes, excluding special assessments, delinquent taxes and interest, levied on a claimant’s single-family residence located in this state. (Added to NRS by 2003, 1621)

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 o…

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) …

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 p…

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…

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,…

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 aga…

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 pro…

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 …

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 pay…

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 in…

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 sin…

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-fa…

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 cla…

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, inclusi…

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 i…

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 th…

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 correc…

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…

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…

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 r…

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 361.31…

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…

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 abat…

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…

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…

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, o…

NRS 361.802 Definitions. As used in NRS 361.802 to 361.834, inclusive, unless the context otherwise requires, the words and terms defined in NRS 361.804 to 361.818, inclusive, have the meanings ascribed to them in those sections. (Added to NRS by 2025, 1133)

NRS 361.804 “Affiliate” defined. 1. “Affiliate” means a person who, directly or indirectly, through one or more persons or intermediaries, controls, is controlled by or is under common control with a specified person. 2. As used in this section, “control” means: (a) Direct or ind…

NRS 361.806 “Heavy equipment rental company” defined. 1. “Heavy equipment rental company” means a person who is classified under 532412 or 532310 of the North American Industry Classification System, and is primarily engaged in the business of renting heavy equipment rental prope…

NRS 361.808 “Heavy equipment rental property” defined. “Heavy equipment rental property” means property, machinery and equipment held in the inventory of a heavy equipment rental company for sale or rental in the regular course of business. The term includes, without limitation, …

NRS 361.811 “North American Industry Classification System” and “NAICS” defined. “North American Industry Classification System” or “NAICS” means the 2022 North American Industry Classification System, as published by the Bureau of the Census of the United States Department of Co…

NRS 361.814 “Rent,” “rental” and “renting” defined. “Rent,” “rental” or “renting” means entering into an agreement with a heavy equipment rental company for the use of heavy equipment rental property in exchange for consideration for a period: 1. Not to exceed 365 days; or 2. Tha…

NRS 361.816 “Rental charge” defined. 1. “Rental charge” means the total amount of consideration, including, without limitation, cash, credit, property and services, charged by a heavy equipment rental company for the rental of heavy equipment rental property, valued in money, whe…

NRS 361.818 “Renter” defined. “Renter” means a person who rents heavy equipment rental property from a heavy equipment rental company in this State. (Added to NRS by 2025, 1135)