Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE32 REVENUE AND TAXATION |
CHAPTER361. Property Tax |
POSTPONEMENT OF PAYMENT OF TAX |
NRS361.7386. Issuance, contents and recording of certificates of eligibility.
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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 prescribed by the Department and include:
(a) The name of the claimant;
(b) A legal description of the single-family residence for which the claimant filed the claim;
(c) The amount of the property tax accrued against the single-family residence that will be postponed;
(d) The period for which the property tax will be postponed; and
(e) Such other information as the Department may require.
2. The county treasurer shall cause to be recorded with the county recorder of the county in which the single-family residence is located a copy of the certificate of eligibility issued pursuant to subsection 1 within 10 days after the claim is approved. The postponement of the payment of the taxes becomes effective on the date on which the certificate is filed with the county recorder.
(Added to NRS by 2003, 1622)