GroundRules
Browse Nevada
Read the original sections, or search by topic.
- 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 361.47285 · Calculation of partial abatement when single-family residence is replaced after partial or complete destruction in certain emergencies or disasters.
- 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.
- 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.
- 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.
- 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.
- 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 361.567 · Expedited procedure for sale of abandoned property; inspection of property to determine abandonment; required notice and affidavit; judicial review; criteria for determining abandonment.
- 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.
- 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.
- 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 361.7326 · Redemption of tax lien after assignment: Amount of required payment; issuance, contents and recording of release of lien.
- NRS 361.733 · Commencement of action for collection by assignee; notice of action and claim.
- 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.