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Nevada Revised Statutes (Last Updated: December 24, 2014) |
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TITLE32 REVENUE AND TAXATION |
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CHAPTER361. Property Tax |
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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 361.545. 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 361.615. 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. |