Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE32 REVENUE AND TAXATION |
CHAPTER361. Property Tax |
ASSESSMENT |
Legal Description of Lands for Purposes of Assessment |
NRS361.215. Description with reference to map in possession of county or county officer: Identification of parcels; display of map; reference to map.
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1. Where any county or county officer possesses a complete, accurate map of any land in the county, the county assessor of such county may number or letter the parcels in a manner approved by the board of county commissioners. The county assessor may renumber or reletter the parcels or prepare new map pages for any portion of such map to show combinations or divisions of parcels in a manner approved by the board of county commissioners of such county, so long as an inspection of such map will readily disclose precisely what land is covered by any particular parcel number or letter in the current or in any prior fiscal year. The map or copy shall at all times be publicly displayed in the office of the county assessor.
2. Except as provided in subsection 3, land may be described in any notice, certificate, list, record or other document provided for in this chapter, by reference to:
(a) The appropriate parcel letters or numbers; and
(b) The map in the office of the county assessor from which the parcel letters or numbers were obtained.
3. Land shall not be described in any deed or conveyance by a reference to any such map unless such map has been filed for record in the office of the county recorder of the county in which the land is located.
[Part 4.5:344:1953; added 1955, 415]—(NRS A 1975, 153)