Chapter 361 - Property Tax
- ALLODIAL TITLE
- 361.900 - Application for establishment; calculation of payment required; issuance of certificate; agreement for installment payments.
- 361.905 - Duties of State Treasurer and county assessor upon issuance of certificate; payment of taxes; deficiencies.
- 361.910 - Duration of validity.
- 361.915 - Relinquishment.
- 361.920 - Allodial Title Trust Fund; regulations of State Treasurer.
- ASSESSMENT
- Assessments by Nevada Tax Commission
- Certification of Appraisers
- Equalization of Assessments Among the Several Counties
- Exemption of Fine Art for Public Display
- Exemption of Personal Property in Transit (Free Port)
- General Provisions
- Legal Description of Lands for Purposes of Assessment
- Taxable and Exempt Property
- COLLECTION OF TAXES
- CORRECTIONS, CANCELLATIONS AND MISCELLANEOUS PROVISIONS
- 361.765 - Correction of clerical and typographical errors on tax rolls.
- 361.767 - Assessment of personal property that was not assessed or was underassessed.
- 361.768 - Correction of overassessment of real or personal property because of factual error; adjustment for partial or complete destruction of real property improvement or personal property.
- 361.769 - Assessment of real property not on secured roll.
- 361.770 - Assessment of newly constructed real property as personal property when not assessed for current tax year.
- 361.773 - Correction of tax rolls to indicate that certain single-family residences are eligible for partial abatement from taxation.
- 361.777 - Priority of partial abatements and partial exemptions from taxation.
- 361.780 - Procedure for issuance of deed when property sold for delinquent taxes; contents, recordation and effect of deed.
- 361.790 - Payment of taxes on parcel of real property that is part of larger parcel upon which taxes are delinquent: Procedure; receipt.
- 361.797 - Allowance for taxes on property admitted to state program for preservation of railroad lines on which service has been discontinued.
- DISTRIBUTION AND APPORTIONMENT
- EQUALIZATION
- GENERAL PROVISIONS
- 361.010 - Definitions.
- 361.013 - “Billboard” defined.
- 361.015 - “Bona fide resident” defined.
- 361.017 - “Camper shell” defined.
- 361.020 - “Fiscal year” defined.
- 361.025 - “Full cash value” defined.
- 361.027 - “Geothermal resource” defined.
- 361.028 - “Manufactured home” defined.
- 361.029 - “Mobile home” defined.
- 361.030 - “Personal property” defined.
- 361.032 - “Property of an interstate or intercounty nature” defined.
- 361.035 - “Real estate” and “real property” defined.
- 361.040 - “Resident” defined.
- 361.042 - “Slide-in camper” defined.
- 361.043 - “Taxable value” defined.
- 361.0435 - County assessor: Dissemination to public of information concerning taxation of property.
- 361.044 - County assessor: Duty to keep certain proprietary information concerning taxpayer confidential.
- 361.0445 - Provision of certain information regarding property taxes on Internet.
- LEVY OF TAX
- 361.445 - Basis for property taxation.
- 361.450 - Liens for taxes: Attachment; superiority; expiration of lien on mobile or manufactured home.
- 361.453 - Limitation on total ad valorem tax levy; exceptions.
- 361.4535 - Projections of revenue from ad valorem taxes: Duties of county assessors and Department.
- 361.454 - Determination by county auditor of effect of tentative budget on each taxpayer; dissemination of information.
- 361.4545 - Publication of informational notices regarding tentative budgets and tax rates.
- 361.4547 - Nevada Tax Commission to certify combined tax rate to boards of county commissioners; procedure when additional levy of taxes ad valorem approved by voters of school district causes combine
- 361.455 - Procedure for reducing combined rate within statutory limitation; revised budgets.
- 361.457 - Establishment of combined tax rate: Prohibited agreements between local governments.
- 361.460 - Levy of tax rate by county commissioners: Resolution.
- 361.463 - Reduction of tax levy which exceeds statutory limitation; priority of taxes levied for payment of bonded indebtedness.
- 361.465 - Extension and delivery of tax roll after levy.
- PARTIAL ABATEMENT OF TAX
- 361.471 - Definitions.
- 361.4712 - “Ad valorem taxes levied in a county” defined.
- 361.4715 - “Combined overlapping tax rate” defined.
- 361.4721 - “Taxing entity” defined.
- 361.4722 - Partial abatement of taxes levied on property for which assessed valuation has been established or on remainder parcel of real property.
- 361.4723 - Partial abatement of taxes levied on certain single-family residences.
- 361.4724 - Partial abatement of taxes levied on certain residential rental dwellings.
- 361.4725 - Exemption from partial abatements following certain fluctuations in taxable value of property.
- 361.4726 - Exemption from partial abatements for certain new taxes and increases in existing taxes.
- 361.4727 - Increase in rate of tax for payment of obligations secured by proceeds of tax: Prerequisites; effect on partial abatements.
- 361.4728 - Levy of tax upon approval of voters at rate that is exempt from partial abatements.
- 361.4729 - Calculation of partial abatement when taxable value of real property is reduced because of destruction, removal or overassessment of improvement.
- 361.4732 - Effect of annexation of real property to taxing entity.
- 361.4733 - Adoption of regulations by Committee on Local Government Finance.
- 361.4734 - Review of determination of applicability of partial abatement; appeal of decision upon review; judicial review.
- POSTPONEMENT OF PAYMENT OF TAX
- 361.736 - Definitions.
- 361.7362 - “Claim” defined.
- 361.7364 - “Household” defined.
- 361.7366 - “Income” defined.
- 361.7368 - “Occupied by the owner” defined.
- 361.737 - “Property tax accrued” defined.
- 361.7372 - “Single-family residence” defined.
- 361.7374 - Powers and duties of Department.
- 361.7376 - Eligibility to file claim for postponement; maximum amount that may be postponed.
- 361.7378 - Determination of claimant for household.
- 361.738 - Filing, form, contents and execution of claims; availability of forms.
- 361.7382 - Action by county treasurer on claims; review of decisions on claims.
- 361.7384 - Confidentiality of information contained in claims.
- 361.7386 - Issuance, contents and recording of certificates of eligibility.
- 361.7388 - Accrual of interest on amounts postponed.
- 361.739 - Attachment of liens for postponed amounts; collection of postponed amounts.
- 361.7392 - Submission of request for statement of amount postponed; preparation and provision of statement.
- 361.7394 - Time when postponed amounts become due; payments authorized before amounts become due.
- 361.7396 - Denial or revocation of claims; penalty and assessment upon revocation.