Title 32

NRS 375.019 Powers and duties of Department. 1. The Department shall, to ensure that the tax imposed by NRS 375.023 is collected fairly and equitably in all counties, coordinate the collection and administration of that tax. For this purpose, the Department may conduct such audit…

NRS 375.020 Imposition and rate of tax. 1. A tax, at the rate of: (a) In a county whose population is 700,000 or more, $1.25; and (b) In a county whose population is less than 700,000, 65 cents, Ê for each $500 of value or fraction thereof, is hereby imposed on each deed by which…

NRS 375.023 Imposition of additional tax; rate and collection of tax; disposition of proceeds; reimbursement for cost of collection. 1. In addition to all other taxes imposed on transfers of real property, a tax, at the rate of $1.30 on each $500 of value or fraction thereof, is …

NRS 375.026 Optional imposition of additional tax in certain counties; rate and collection of tax; disposition and use of proceeds. 1. In addition to all other taxes imposed on transfers of real property, the board of county commissioners of a county whose population is less than…

NRS 375.030 Payment of taxes, penalties and interest. 1. If any deed evidencing a transfer of title or land sale installment contract subject to the tax imposed by NRS 375.020 and 375.023 and, if applicable, NRS 375.026 is offered for recordation, the county recorder shall comput…

NRS 375.060 Declaration of value of property; form. 1. Each deed evidencing a transfer of title of real property or land sale installment contract that is presented for recordation to the county recorder must be accompanied by a declaration of value made on a form prescribed by t…

NRS 375.070 Disposition and use of proceeds of tax imposed by NRS 375.020. 1. The county recorder shall transmit the proceeds of the tax imposed by NRS 375.020 at the end of each quarter in the following manner: (a) An amount equal to that portion of the proceeds which is equival…

NRS 375.090 Exemptions. The taxes imposed by NRS 375.020, 375.023 and 375.026 do not apply to: 1. Except as otherwise provided in this subsection, a mere change in identity, form or place of organization, such as a transfer between a business entity and its parent, its subsidiary…

NRS 375.100 Recording prohibited when tax not paid; county recorder not subject to liability. The county recorder shall refuse to record any deed, conveyance or land sale installment contract upon which a tax is imposed by this chapter if the tax has not been paid and is not subj…

NRS 375.110 Penalty for falsifying value of property. Any person who willfully falsely declares the value of transferred real property or land sale installment contract pursuant to NRS 375.060 is guilty of a misdemeanor and shall pay the amount of any additional tax required on a…

NRS 375.120 Policy of uniform enforcement of procedures and equitable collection of tax. The county recorder shall: 1. Conduct and apply audits and other procedures for enforcement as uniformly as is feasible. 2. Collect any tax that is due pursuant to the provisions of this chap…

NRS 375.130 Power of county recorder to audit records and issue subpoenas. 1. The county recorder may audit all records relating to the collection and calculation of any tax imposed by this chapter. If the county recorder deems it necessary to conduct an audit, the audit must be …

NRS 375.140 Audits by county recorder: Notification of taxpayer and extension of date for completion. 1. If an audit is conducted by the county recorder pursuant to the provisions of this chapter, the date on which the audit will be completed must be included in the notice to the…

NRS 375.150 Refund to taxpayer after audit. Any amount determined to be refundable by the county recorder after an audit must be refunded to the taxpayer. If it is not possible to determine who paid the tax, the refund must be split equally between the seller and buyer. (Added to…

NRS 375.160 Recordation of certificate of delinquency; resulting lien; duration and extension of lien. 1. If any tax imposed pursuant to this chapter is not paid when due, the county may, within 4 years after the date that the tax was due, record a certificate in the office of th…

NRS 375.170 Authority of county to bring action for collection; prosecution by district attorney; issuance of writ of attachment; effect of certificate of county recorder showing delinquency. 1. If a person is delinquent in the payment of any tax imposed by this chapter or has no…

NRS 375.180 Manner of service of process. In an action relating to a tax imposed pursuant to this chapter, process must be served: 1. In accordance with the requirements for service of process set forth in the Nevada Rules of Civil Procedure; or 2. By serving both the buyer and t…

NRS 375.190 Extension of lien. A lien may, within 5 years after the date of the judgment or within 5 years after the last extension of the lien in a manner provided in this chapter, be extended by recording in the office of the county recorder a certified copy of the judgment, an…

NRS 375.200 Warrant: Issuance; effect. 1. The county or its authorized representative may issue a warrant for the enforcement of a lien and for the collection of any delinquent tax that is administered pursuant to this chapter: (a) Within 4 years after the person is delinquent in…

NRS 375.210 Fees for services of sheriff or constable; approval of fees for publication. The county may pay or advance to the sheriff or constable the same fees, commissions and expenses for acting upon the warrant as are provided by law for acting upon a writ of execution. The c…

NRS 375.220 Cases of priority; subordination to prior recorded lien and certain other debts. 1. The amounts, including interest and penalties, required to be paid by any person pursuant to this chapter must be satisfied first if: (a) The person is insolvent; (b) The person makes …

NRS 375.230 Evidentiary effect of certificate of release. A certificate by the county recorder stating that real property has been released from a lien imposed pursuant to this chapter is conclusive evidence that the property has been released. (Added to NRS by 2001, 1590) RIGHTS…

NRS 375.240 Citation of NRS 375.250. NRS 375.250 may be cited as the Taxpayers’ Bill of Rights for Taxes on the Transfer of Real Property. (Added to NRS by 2001, 1585)

NRS 375.250 Taxpayers’ Bill of Rights for Taxes on Transfer of Real Property. 1. The Legislature hereby declares that each taxpayer has the right: (a) To be treated by officers and employees of the county recorder with courtesy, fairness, uniformity, consistency and common sense.…

NRS 375.260 Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights for Taxes on Transfer of Real Property. The county recorder shall cause: 1. To be prepared in simple nontechnical terms a pamphlet setting forth the Taxpayers’ Bill of Rights for Taxes on the…

NRS 375.270 Provision of instructions to taxpayer. The county recorder shall provide each taxpayer who it determines may be liable for taxes pursuant to this chapter with simplified written instructions concerning the rights and responsibilities of the taxpayer, including the: 1.…

NRS 375.280 Notice of determination that taxpayer is entitled to exemption or has been taxed more than is required by law. If an officer or employee of the county recorder determines that a taxpayer is entitled to an exemption or has been taxed more than is required by law, he or…

NRS 375.290 Refund to taxpayer of overpayment together with payment of interest. A taxpayer is entitled to receive on any overpayment of any tax imposed by this chapter a refund together with interest at a rate determined pursuant to NRS 17.130. No interest is allowed on a refund…

NRS 375.300 Provision of response to request submitted by taxpayer. The county recorder shall provide a taxpayer with a response to any written request submitted by the taxpayer that relates to a tax imposed by this chapter within 30 days after the county treasurer receives the r…

NRS 375.310 Petition for refund; appeal of denial of refund. 1. After reviewing a petition for a refund, the county recorder or his or her designee shall approve or disapprove the refund. If the county recorder approves the refund, he or she shall grant the refund to the taxpayer…

NRS 375.320 Appeal of decision of county recorder. 1. Any person who is aggrieved by a decision of the county recorder made pursuant to this chapter may appeal the decision by filing a notice of appeal with the county recorder within 30 days after service of the decision upon tha…

NRS 375.330 Waiver of tax, penalty and interest. 1. The county recorder may waive any tax, penalty and interest owed by the taxpayer pursuant to this chapter, other than the tax imposed by NRS 375.023, if the taxpayer meets the criteria adopted by regulation. If a waiver is grant…