NRS375.280. 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 she shall give written notice of that determination to the taxpayer. The notice must:

      1.  Be given within 30 days after the officer or employee makes his or her determination or, if the determination is made as a result of an audit, within 30 days after the completion of the audit; and

      2.  If appropriate, include instructions indicating the manner in which the taxpayer may petition for a refund of any overpayment.

      (Added to NRS by 2001, 1587)