GENERAL PROVISIONS

NRS 361.010. Definitions.

NRS 361.013. “Billboard” defined.

NRS 361.015. “Bona fide resident” defined.

NRS 361.017. “Camper shell” defined.

NRS 361.020. “Fiscal year” defined.

NRS 361.025. “Full cash value” defined.

NRS 361.027. “Geothermal resource” defined.

NRS 361.028. “Manufactured home” defined.

NRS 361.029. “Mobile home” defined.

NRS 361.030. “Personal property” defined. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.030. “Personal property” defined. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.032. “Property of an interstate or intercounty nature” defined.

NRS 361.035. “Real estate” and “real property” defined.

NRS 361.040. “Resident” defined.

NRS 361.042. “Slide-in camper” defined.

NRS 361.043. “Taxable value” defined.

NRS 361.0435. County assessor: Dissemination to public of information concerning taxation of property.

NRS 361.044. County assessor: Duty to keep certain proprietary information concerning taxpayer confidential.

NRS 361.0445. Provision of certain information regarding property taxes on Internet.

ASSESSMENT

Taxable and Exempt Property

NRS 361.045. Taxable property.

NRS 361.050. United States property exempted.

NRS 361.055. Exemption of state lands and property generally; payments by Department of Wildlife in lieu of taxes; apportionment of payments.

NRS 361.060. Property of counties, cities, towns, Nevada Rural Housing Authority and certain other political subdivisions exempted.

NRS 361.0605. Property related to public use of privately owned park exempted; exclusion.

NRS 361.061. Property related to public use of privately owned airport exempted; exclusion.

NRS 361.062. Property of trusts for furtherance of public functions exempted.

NRS 361.065. Property of school districts and charter schools exempted.

NRS 361.067. Vehicles exempted.

NRS 361.068. Business inventories and consumables, livestock, bees, certain pipe and agricultural equipment, boats, campers, fine art for public display and certain personal property of nonresidents exempted; establishment of de minimis exemption for personal property.

NRS 361.0687. Partial abatement of taxes imposed on certain new or expanded businesses. [Effective through June 30, 2017.]

NRS 361.0687. Partial abatement of taxes imposed on certain new or expanded businesses. [Effective July 1, 2017, through June 30, 2032.]

NRS 361.0687. Partial abatement of taxes imposed on certain new or expanded businesses. [Effective July 1, 2032.]

NRS 361.069. Household goods and furniture exempted; exclusion of rental property.

NRS 361.070. Drainage ditches, canals and irrigation systems exempted.

NRS 361.073. Property of water users’ nonprofit associations and nonprofit cooperative corporations exempted.

NRS 361.075. Exemption of unpatented mines and mining claims.

NRS 361.0753. Exemption of extracted minerals and royalties from mineral extraction. [Effective November 25, 2014, through June 30, 2053, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.0757. Exemption of real property used in extractive operation extracting geothermal resources. [Effective November 25, 2014, through June 30, 2053, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.077. Exemption of property used for control of air or water pollution.

NRS 361.078. Exemption of residential property containing shelter protecting against radioactive fallout.

NRS 361.080. Exemption of property of surviving spouses.

NRS 361.082. Exemption of portions of qualified low-income housing projects.

NRS 361.083. Exemption of certain property and buildings used for care or relief of orphan children, or of sick, infirm or indigent persons.

NRS 361.085. Exemption of property of persons who are blind.

NRS 361.086. Exemption of certain property used for housing elderly persons or persons with disabilities.

NRS 361.087. Exemption of residential improvements made to remove barriers to persons with disabilities.

NRS 361.088. Exemption of property of Nathan Adelson Hospice.

NRS 361.090. Veterans’ exemptions.

NRS 361.0905. Waiver of veteran’s exemption; designation of any amount of exemption for credit to Gift Account for veterans homes in southern or northern Nevada.

NRS 361.091. Exemption for veteran who has incurred a service-connected disability.

NRS 361.095. Exemptions of veterans’ organizations.

NRS 361.096. Exemption of certain property leased or rented to charter school.

NRS 361.098. Exemption of property of charitable foundations established by Board of Regents of University of Nevada.

NRS 361.099. Exemption of certain real and personal property leased or rented to Nevada System of Higher Education.

NRS 361.100. Exemption of property of university fraternities and sororities.

NRS 361.105. Exemptions of nonprofit private schools.

NRS 361.106. Exemption of property of certain apprenticeship programs.

NRS 361.107. Exemption of property of Pershing County Kids, Horses, Rodeo Inc.

NRS 361.110. Exemptions of certain organizations.

NRS 361.111. Exemption of certain property of Archaeological Conservancy, Nature Conservancy, American Land Conservancy and Nevada Land Conservancy.

NRS 361.115. Exemptions of property of Nevada Children’s Foundation, Inc., Nevada Heritage Association, Inc., and Habitat for Humanity International.

NRS 361.125. Exemption of churches and chapels.

NRS 361.130. Exemption of public cemeteries and graveyards.

NRS 361.132. Exemption of certain private cemeteries and places of burial.

NRS 361.135. Exemptions of certain lodges, societies and similar charitable or benevolent organizations.

NRS 361.140. Exemptions of certain charitable corporations.

NRS 361.145. Exemptions of noncommercial theaters.

NRS 361.150. Exemptions of volunteer fire departments.

NRS 361.155. Exemptions: Filing of claims and designations; duration and amount; assessment and penalty for erroneous grant or renewal; review of late or denied claim.

NRS 361.1565. Certain exemptions reduced to extent of exemption from governmental services tax.

NRS 361.157. Exempt real estate subject to taxation if used as residence or in business conducted for profit; exceptions. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.157. Exempt real estate subject to taxation if used as residence or in business conducted for profit; exceptions. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.159. Exempt personal property subject to taxation if used in business conducted for profit; exceptions.

Exemption of Personal Property in Transit (Free Port)

NRS 361.160. “Personal property in transit” defined; exceptions.

NRS 361.165. Warehouse books and records: Designation of “no situs” property; contents; inspection.

NRS 361.180. Civil action for collection of taxes evaded.

NRS 361.185. Penalty for false statement.

Exemption of Fine Art for Public Display

NRS 361.186. Collection of admission fee for exhibition of art: Conditions; reduction of exemption; payment of and credit against resulting tax.

NRS 361.187. Applicability of exemption to owner of leased art.

Legal Description of Lands for Purposes of Assessment

NRS 361.189. Parceling system.

NRS 361.190. Manner of description until parceling system established.

NRS 361.195. Land surveyed under authority of United States.

NRS 361.200. City lots.

NRS 361.205. Description with reference to map or plat.

NRS 361.210. Description with reference to unofficial map filed with county assessor or county commissioners.

NRS 361.215. Description with reference to map in possession of county or county officer: Identification of parcels; display of map; reference to map.

NRS 361.220. Description by metes and bounds.

Certification of Appraisers

NRS 361.221. Certification required; Appraiser’s Certification Board; examinations.

NRS 361.222. Temporary certificate.

NRS 361.2224. Application for certificate to include social security number of applicant. [Effective until the date of the repeal of 42 U.S.C. § 666, the federal law requiring each state to establish procedures for withholding, suspending and restricting the professional, occupational and recreational licenses for child support arrearages and for noncompliance with certain processes relating to paternity or child support proceedings.]

NRS 361.2225. Statement by applicant concerning payment of child support; grounds for denial of certificate; duty of Department. [Effective until the date of the repeal of 42 U.S.C. § 666, the federal law requiring each state to establish procedures for withholding, suspending and restricting the professional, occupational and recreational licenses for child support arrearages and for noncompliance with certain processes relating to paternity or child support proceedings.]

NRS 361.2226. Suspension of certificate for failure to pay child support or comply with certain subpoenas or warrants; reinstatement. [Effective until the date of the repeal of 42 U.S.C. § 666, the federal law requiring each state to establish procedures for withholding, suspending and restricting the professional, occupational and recreational licenses for child support arrearages and for noncompliance with certain processes relating to paternity or child support proceedings.]

NRS 361.2227. Renewal of certificate: Application to include information relating to state business license; grounds for denial of renewal. [Effective January 1, 2014.]

NRS 361.223. Continuing education: Annual training requirement; waiver.

NRS 361.224. Effect of failure to meet requirements for continuing education.

General Provisions

NRS 361.225. Rate of assessment.

NRS 361.227. Determination of taxable value. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.227. Determination of taxable value. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.2275. Determination of status of property as leased or used.

NRS 361.228. Intangible personal property: Exemption from taxation; prohibition against consideration of value; consideration of attributes of real property.

NRS 361.2285. Adoption of regulations regarding use of income approach for valuation of real property used to conduct business. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.2285. Adoption of regulations regarding use of income approach for valuation of real property used to conduct business. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.229. Adjustment of actual age of improvements in computation of depreciation.

NRS 361.233. Assessment and valuation of real property within common-interest community.

NRS 361.235. Assessment of corporate stock and property of partnership; taxation of corporate property.

NRS 361.240. Assessment of undivided property of deceased and insane persons; payment of taxes.

NRS 361.244. Classification of mobile or manufactured homes and factory-built housing as real property.

NRS 361.2445. Conversion of mobile or manufactured home from real to personal property.

NRS 361.245. Personal property subject to security interest.

NRS 361.260. Method of assessing property for taxation; appraisals and reappraisals.

NRS 361.261. Determination of assessed value of property that is not being reappraised: Adoption of factors for improvements.

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.

NRS 361.265. Written statement concerning personal property: Demand; contents; return of statement; valuation of unlisted property claimed by absent or unknown person; penalties.

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.

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.

NRS 361.295. Assessment of real property by two counties: Examination and determination by Department.

NRS 361.300. Time and manner for completion of secured tax roll; list of taxpayers and valuations; notice of assessed valuation.

NRS 361.305. Preparation by county assessor of maps or plats of city blocks and subdivisions.

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.

Assessments by Nevada Tax Commission

NRS 361.315. Meetings to establish valuation for purposes of assessment.

NRS 361.318. Reports by companies that use property of interstate or intercounty nature: Filing requirements; extension of time to file; failure to file.

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.

NRS 361.3205. Central assessment roll for property of interstate or intercounty nature; notice of assessment; payment; recovery of delinquent taxes.

NRS 361.321. Report of new construction by business; valuation for assessment purposes; supplemental tax bill; payment and apportionment of taxes.

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.

NRS 361.325. Nevada Tax Commission to establish valuations of mobile homes and land; property escaping taxation to be placed on assessment roll.

NRS 361.330. Effect of noncompliance on assessment and collection of taxes.

Equalization of Assessments Among the Several Counties

NRS 361.333. Procedure.

EQUALIZATION

Equalization by County Board of Equalization

NRS 361.334. Definitions.

NRS 361.335. Notice of completion of assessment roll and of meeting of county board of equalization.

NRS 361.340. County boards of equalization: Membership; additional panels; clerk; compensation; compliance with regulations; meetings; procedural requirements; attendance of district attorney and assessor.

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.

NRS 361.350. List of assessments increased by county board of equalization; hearing before State Board of Equalization.

NRS 361.355. Complaints of overvaluation or excessive valuation by reason of undervaluation or nonassessment of other property.

NRS 361.356. Appeal to county board of equalization where inequity exists.

NRS 361.357. Appeal to county board of equalization where full cash value of property is less than its taxable value.

NRS 361.360. Appeals to State Board of Equalization.

NRS 361.362. Appeal on behalf of owner of property.

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.

Equalization by State Board of Equalization

NRS 361.375. State Board of Equalization: Composition; qualifications; terms; removal; compensation; quorum; adoption of and compliance with regulations; staff.

NRS 361.380. Meetings of State Board of Equalization; notice.

NRS 361.385. Public sessions; persons may appear by attorney or file statements.

NRS 361.390. Duties of county assessor; projections for current and upcoming fiscal years. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.390. Duties of county assessor; projections for current and upcoming fiscal years. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.395. Equalization of property values and review of tax rolls by State Board of Equalization; notice of proposed increase in valuation.

NRS 361.400. Appeals from action of county boards of equalization.

NRS 361.403. Direct appeals to State Board of Equalization from valuations of Nevada Tax Commission.

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. [Effective through November 24, 2014, and after that date unless the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

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. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 361.410. Judicial review: Availability and restrictions; prosecution and defense; burden of proof.

NRS 361.420. Payment of taxes under protest; action for recovery of taxes; limitation of action.

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.

NRS 361.430. Burden of proof on plaintiff in action brought under NRS 361.420.

NRS 361.435. Consolidation of actions; venue.

LEVY OF TAX

NRS 361.445. Basis for property taxation.

NRS 361.450. Liens for taxes: Attachment; superiority; expiration of lien on mobile or manufactured home.

NRS 361.453. Limitation on total ad valorem tax levy; exceptions.

NRS 361.4535. Projections of revenue from ad valorem taxes: Duties of county assessors and Department.

NRS 361.454. Determination by county auditor of effect of tentative budget on each taxpayer; dissemination of information.

NRS 361.4545. Publication of informational notices regarding tentative budgets and tax rates.

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.

NRS 361.455. Procedure for reducing combined rate within statutory limitation; revised budgets.

NRS 361.457. Establishment of combined tax rate: Prohibited agreements between local governments.

NRS 361.460. Levy of tax rate by county commissioners: Resolution.

NRS 361.463. Reduction of tax levy which exceeds statutory limitation; priority of taxes levied for payment of bonded indebtedness.

NRS 361.465. Extension and delivery of tax roll after levy.

NRS 361.470. Tax receiver charged with full amount of taxes levied.

PARTIAL ABATEMENT OF TAX

NRS 361.471. Definitions.

NRS 361.47111. “Ad valorem taxes” defined.

NRS 361.4712. “Ad valorem taxes levied in a county” defined.

NRS 361.4715. “Combined overlapping tax rate” defined.

NRS 361.4721. “Taxing entity” defined.

NRS 361.4722. Partial abatement of taxes levied on property for which assessed valuation has been established or on remainder parcel of real property.

NRS 361.4723. Partial abatement of taxes levied on certain single-family residences.

NRS 361.4724. Partial abatement of taxes levied on certain residential rental dwellings.

NRS 361.4725. Exemption from partial abatements following certain fluctuations in taxable value of property.

NRS 361.4726. Exemption from partial abatements for certain new taxes and increases in existing taxes.

NRS 361.4727. Increase in rate of tax for payment of obligations secured by proceeds of tax: Prerequisites; effect on partial abatements.

NRS 361.4728. Levy of tax upon approval of voters at rate that is exempt from partial abatements.

NRS 361.4729. Calculation of partial abatement when taxable value of real property is reduced because of destruction, removal or overassessment of improvement.

NRS 361.4732. Effect of annexation of real property to taxing entity.

NRS 361.4733. Adoption of regulations by Committee on Local Government Finance.

NRS 361.4734. Review of determination of applicability of partial abatement; appeal of decision upon review; judicial review.

NRS 361.4735. Penalty for false claim of partial abatement.

COLLECTION OF TAXES

General Provisions

NRS 361.475. County treasurers to be tax receivers.

NRS 361.480. Notice to taxpayers; individual tax bills.

NRS 361.482. Collection of tax levied by State.

NRS 361.483. Time for payment of taxes; penalties; notification of certain provisions regarding waiver or reduction of penalty.

NRS 361.4835. Waiver of all or part of interest and penalty for late payment of taxes.

NRS 361.484. Abatement of taxes on real or personal property acquired by Federal Government, State or political subdivision.

NRS 361.485. Duties of tax receiver when taxes paid; certain overpayments not refunded; certain deficiencies not collected.

NRS 361.486. Payment of interest on overpayment of taxes.

Property on Unsecured Roll

NRS 361.505. Migratory property: Definition; placement on unsecured tax roll; proration of tax.

NRS 361.510. Preparation of blank receipts for payment of taxes on movable personal property.

NRS 361.525. Penalties for tax receiver giving other than required receipts.

NRS 361.530. Reservation and disposition of commission on personal property tax collected.

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.

NRS 361.545. Monthly returns of county assessor to county auditor and county treasurer; duties of county auditor and county treasurer.

NRS 361.550. Penalty for county assessor’s neglect or refusal; duties of county auditor and district attorney.

NRS 361.555. Actions against county auditor for losses sustained by State and county through defalcation of county assessor.

NRS 361.560. Action to recover personal property tax.

NRS 361.5605. County commissioners may designate county treasurer to collect personal property taxes.

NRS 361.5607. Designation of taxes on personal property as uncollectible.

Mobile and Manufactured Homes; Recreational Vehicles

NRS 361.561. Applicability to certain vehicles.

NRS 361.562. Report to county assessor of purchase, repossession or entry into State of mobile or manufactured home; manner of assessment.

NRS 361.5625. Filing requirements for owners of at least 25 mobile or manufactured homes leased within county for commercial purposes and not converted to real property.

NRS 361.5641. Allowable credit for tax paid on another mobile or manufactured home sold or exchanged or paid to state of previous residence.

NRS 361.5643. Issuance of sticker by county assessor.

NRS 361.5644. Penalty for noncompliance; seizure and sale of mobile or manufactured home.

Delinquencies, Trustee’s Certificates, Redemption and Sale

NRS 361.5648. Mailing of notice of delinquent taxes: Duties of tax receiver; contents of notice; second notice; costs; limitation of liability for failure to provide.

NRS 361.565. Publication of notice of delinquent taxes: Time, manner and costs of publication; contents of notice.

NRS 361.570. Trustee’s certificate: Issuance to county treasurer; effect; contents; recordation; annual assessment of property held in trust.

NRS 361.577. Costs of abating nuisance chargeable against property held by county treasurer.

NRS 361.580. Accounting by tax receiver to county auditor following period for redemption; duties of county auditor.

NRS 361.585. Execution and delivery of deeds to county treasurer as trustee after period of redemption; reconveyance of property.

NRS 361.590. Contents, recordation and effect of deeds to county treasurer as trustee after period of redemption; presumption of legality of proceedings.

NRS 361.595. Conveyances of property held in trust by county treasurer: Procedure; order of county commissioners; deeds to purchasers.

NRS 361.600. Limitation of action to recover land sold for taxes.

NRS 361.603. Acquisition by local government or Nevada System of Higher Education of property held in trust.

NRS 361.604. Acquisition by Indian tribe of property held in trust.

NRS 361.605. Rental of property held in trust; application of rents.

NRS 361.606. Leases for development of oil, gas and geothermal resources: Authority to lease property held in trust.

NRS 361.607. Leases for development of oil, gas and geothermal resources: Procedure for leasing.

NRS 361.608. Leases for development of oil, gas and geothermal resources: Term of lease.

NRS 361.610. Disposition of amounts received from sale price, rents or redemption of property held in trust; no charge against county for services of officer; claims for and agreements concerning recovery of excess proceeds; authorization of person to file claim and collect property.

NRS 361.615. Liability of county treasurer for failure to perform duties of trust.

NRS 361.620. Payment of penalties, interest and costs into county general fund.

Suits for Delinquent Taxes

NRS 361.625. Payment of delinquent taxes before sale and institution of suit; filing of tax receipt.

NRS 361.630. Service of tax receipt upon district attorney: Effect; liability for negligence.

NRS 361.635. Preparation and delivery of certified lists of delinquencies to district attorney; commencement of action.

NRS 361.640. Additional bond of district attorney.

NRS 361.645. Evidentiary effect of list of delinquent taxes and certificate of assignment of tax lien.

NRS 361.650. Parties; venue and jurisdiction.

NRS 361.655. Form of complaint by district attorney.

NRS 361.660. Complaint and summons may contain more specific description of property than is contained in assessment roll.

NRS 361.665. Issuance of summons.

NRS 361.670. Service of summons on personal defendant and real estate and improvements.

NRS 361.675. Publication and posting to be completed 10 days before date set for appearance; return as conclusive evidence of service.

NRS 361.680. Form of notice of action by district attorney.

NRS 361.685. Notices and affidavits: Filing with county recorder; evidentiary effect of copies; costs.

NRS 361.690. Entry of default and final judgment on failure of defendant to appear.

NRS 361.695. Answer of defendant.

NRS 361.700. Judgments, liens and execution.

NRS 361.705. Effect of deeds derived from sale of real property.

NRS 361.710. Applicability of NRS, N.R.C.P. and NRAP to proceedings.

NRS 361.715. Fees of officers; taxing and apportionment of costs.

NRS 361.720. Duties of district attorney on collection of delinquent taxes.

NRS 361.725. Return of list of delinquent taxes and statement of those remaining uncollected to county auditor; board of county commissioners may strike off uncollectible taxes.

NRS 361.730. Penalties for district attorney failing or refusing to pay over tax money.

Assignments of Tax Liens

NRS 361.7303. Definitions.

NRS 361.7307. “Assignee” defined.

NRS 361.731. “Tax lien” defined.

NRS 361.7311. Agreements for assignment of tax liens.

NRS 361.7312. Assignment of tax lien by county treasurer.

NRS 361.7314. Posting of bond by assignee; exception.

NRS 361.7316. Time and conditions of assignment.

NRS 361.7318. Certificate of assignment: Issuance; contents; security interest.

NRS 361.732. Issuance of duplicate certificate of assignment.

NRS 361.7322. Record of assignment.

NRS 361.7324. Procedure when taxes on parcel again become delinquent during year after tax lien sold. [Repealed]

NRS 361.7326. Redemption of tax lien after assignment: Amount of required payment; issuance, contents and recording of release of lien.

NRS 361.7328. Redemption of tax lien after sale: Notification and payment of holder of certificate of purchase. [Repealed]

NRS 361.733. Commencement of action for collection by assignee; notice of action and claim.

POSTPONEMENT OF PAYMENT OF TAX

NRS 361.736. Definitions.

NRS 361.7362. “Claim” defined.

NRS 361.7364. “Household” defined.

NRS 361.7366. “Income” defined.

NRS 361.7368. “Occupied by the owner” defined.

NRS 361.737. “Property tax accrued” defined.

NRS 361.7372. “Single-family residence” defined.

NRS 361.7374. Powers and duties of Department.

NRS 361.7376. Eligibility to file claim for postponement; maximum amount that may be postponed.

NRS 361.7378. Determination of claimant for household.

NRS 361.738. Filing, form, contents and execution of claims; availability of forms.

NRS 361.7382. Action by county treasurer on claims; review of decisions on claims.

NRS 361.7384. Confidentiality of information contained in claims.

NRS 361.7386. Issuance, contents and recording of certificates of eligibility.

NRS 361.7388. Accrual of interest on amounts postponed.

NRS 361.739. Attachment of liens for postponed amounts; collection of postponed amounts.

NRS 361.7392. Submission of request for statement of amount postponed; preparation and provision of statement.

NRS 361.7394. Time when postponed amounts become due; payments authorized before amounts become due.

NRS 361.7396. Denial or revocation of claims; penalty and assessment upon revocation.

NRS 361.7398. Criminal penalty.

DISTRIBUTION AND APPORTIONMENT

NRS 361.745. Quarterly remittances from county treasurer to State Controller; payments upon order of State Controller.

NRS 361.755. Apportionment of taxes by county treasurers.

CORRECTIONS, CANCELLATIONS AND MISCELLANEOUS PROVISIONS

NRS 361.765. Correction of clerical and typographical errors on tax rolls.

NRS 361.767. Assessment of personal property that was not assessed or was underassessed.

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.

NRS 361.769. Assessment of real property not on secured roll.

NRS 361.770. Assessment of newly constructed real property as personal property when not assessed for current tax year.

NRS 361.773. Correction of tax rolls to indicate that certain single-family residences are eligible for partial abatement from taxation.

NRS 361.777. Priority of partial abatements and partial exemptions from taxation.

NRS 361.780. Procedure for issuance of deed when property sold for delinquent taxes; contents, recordation and effect of deed.

NRS 361.790. Payment of taxes on parcel of real property that is part of larger parcel upon which taxes are delinquent: Procedure; receipt.

NRS 361.797. Allowance for taxes on property admitted to state program for preservation of railroad lines on which service has been discontinued.

ALLODIAL TITLE

NRS 361.900. Application for establishment; calculation of payment required; issuance of certificate; agreement for installment payments.

NRS 361.905. Duties of State Treasurer and county assessor upon issuance of certificate; payment of taxes; deficiencies.

NRS 361.910. Duration of validity.

NRS 361.915. Relinquishment.

NRS 361.920. Allodial Title Trust Account; regulations of State Treasurer.