{"data":{"id":"us-nv/nrs-361.7396","jurisdiction":"us-nv","citation":"NRS 361.7396","heading":"Denial or revocation of claims; penalty and assessment upon revocation.","body":"A county treasurer shall deny any claim to which a claimant is not entitled. A county treasurer may deny any claim which he or she finds to have been filed with fraudulent intent. If any such claim has been approved and is afterward revoked, the amount of the property tax that was postponed together with a 10 percent penalty becomes due and payable. If the tax and penalty are not paid, the amount must be assessed against any real or personal property owned by the claimant.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 361 - PROPERTY TAX","POSTPONEMENT OF PAYMENT OF TAX"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-361.html#NRS361Sec7396","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"4000660045ff57c637ff3b34a9deb35ab321a4bb9a38b4482309c69895657b75","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-361.7394","next":"us-nv/nrs-361.7398"},"notice":"GroundRules: Original legal text. Not legal advice."}