NRS 539.667: Secretary is district assessor; preparation of assessment book annually; contents of assessment book.

1. The secretary of the board of directors shall be the assessor of the district. On or before January 15 of each year the secretary shall prepare an assessment book containing a full and accurate list and description of all the land of the district, and a list of the persons who own, claim or have possession or control thereof during the year, giving the number of acres listed to each person.

2. If the name of the person owning, claiming, possessing or controlling any tract of land is not known, it shall be listed to “unknown owner.”