ASSESSMENT
- Assessments by Nevada Tax Commission
- 361.315 - Meetings to establish valuation for purposes of assessment.
- 361.318 - Reports by companies that use property of interstate or intercounty nature: Filing requirements; extension of time to file; failure to file.
- 361.320 - Determination and allocation of valuation for property of interstate or intercounty nature; billing, collection and remittance of taxes on private car lines.
- 361.3205 - Central assessment roll for property of interstate or intercounty nature; notice of assessment; payment; recovery of delinquent taxes.
- 361.321 - Report of new construction by business; valuation for assessment purposes; supplemental tax bill; payment and apportionment of taxes.
- 361.323 - Determination and apportionment of valuation for property of electric light and power companies used to generate or transmit electricity for use outside State.
- 361.325 - Nevada Tax Commission to establish valuations of mobile homes and land; property escaping taxation to be placed on assessment roll.
- 361.330 - Effect of noncompliance on assessment and collection of taxes.
- Certification of Appraisers
- 361.221 - Certification required; Appraiser’s Certification Board; examinations.
- 361.222 - Temporary certificate.
- 361.2224 - Application for certificate to include social security number of applicant. [Effective until the date of the repeal of the federal law requiring each state to establish procedures for withh
- 361.2225 - Statement by applicant concerning payment of child support; grounds for denial of certificate; duty of Department. [Effective until the date of the repeal of the federal law requiring each
- 361.2226 - Suspension of certificate for failure to pay child support or comply with certain subpoenas or warrants; reinstatement. [Effective until the date of the repeal of the federal law requiring
- 361.223 - Continuing education required.
- Equalization of Assessments Among the Several Counties
- Exemption of Fine Art for Public Display
- Exemption of Personal Property in Transit (Free Port)
- General Provisions
- 361.225 - Rate of assessment.
- 361.227 - Determination of taxable value.
- 361.2275 - Determination of status of property as leased or used.
- 361.228 - Intangible personal property: Exemption from taxation; prohibition against consideration of value; consideration of attributes of real property.
- 361.2285 - Adoption of regulations regarding use of income approach for valuation of real property used to conduct business.
- 361.229 - Adjustment of actual age of improvements in computation of depreciation.
- 361.230 - Minimum valuation of patented land and land held under state land contract.
- 361.233 - Assessment and valuation of real property within common-interest community.
- 361.235 - Assessment of corporate stock and property of partnership; taxation of corporate property.
- 361.240 - Assessment of undivided property of deceased and insane persons; payment of taxes.
- 361.244 - Classification of mobile or manufactured homes and factory-built housing as real property.
- 361.2445 - Conversion of mobile or manufactured home from real to personal property.
- 361.245 - Personal property subject to security interest.
- 361.260 - Method of assessing property for taxation; appraisals and reappraisals.
- 361.261 - Determination of assessed value of property that is not being reappraised: Adoption of factors for improvements.
- 361.263 - Issuance of subpoenas by county assessors; duty of state and local governmental entities to provide documents and other information to county assessor; protection of information from disclos
- 361.265 - Written statement concerning personal property: Demand; contents; return of statement; valuation of unlisted property claimed by absent or unknown person; penalties.
- 361.275 - Liability of county assessor for taxes not assessed through willful or inexcusable neglect; duties of county auditor and county treasurer regarding property not assessed.
- 361.280 - District attorney to report unassessed property to county commissioners; hearing; action against county assessor; levy of double amount of taxes against person refusing to give statement.
- 361.295 - Assessment of real property by two counties: Examination and determination by Department.
- 361.300 - Time and manner for completion of secured tax roll; list of taxpayers and valuations; notice of assessed valuation.
- 361.305 - Preparation by county assessor of maps or plats of city blocks and subdivisions.
- 361.310 - Time and manner for completion of assessment roll; closing and reopening of roll as to changes; appeal of changes; log of changes to secured roll.
- Legal Description of Lands for Purposes of Assessment
- 361.189 - Parceling system.
- 361.190 - Manner of description until parceling system established.
- 361.195 - Land surveyed under authority of United States.
- 361.200 - City lots.
- 361.205 - Description with reference to map or plat.
- 361.210 - Description with reference to unofficial map filed with county assessor or county commissioners.
- 361.215 - Description with reference to map in possession of county or county officer: Identification of parcels; display of map; reference to map.
- Taxable and Exempt Property
- 361.045 - Taxable property.
- 361.050 - United States property exempted.
- 361.055 - Exemption of state lands and property generally; payments by Department of Wildlife in lieu of taxes; apportionment of payments.
- 361.060 - Property of counties, cities, towns, Nevada Rural Housing Authority and certain other political subdivisions exempted.
- 361.0605 - Property related to public use of privately owned park exempted; exclusion.
- 361.061 - Property related to public use of privately owned airport exempted; exclusion.
- 361.062 - Property of trusts for furtherance of public functions exempted.
- 361.065 - Property of school districts and charter schools exempted.
- 361.067 - Vehicles exempted.
- 361.068 - Business inventories and consumables, livestock, bees, certain pipe and agricultural equipment, boats, campers, fine art for public display and certain personal property of nonresidents exem
- 361.0687 - Partial abatement of taxes imposed on certain new or expanded businesses.
- 361.069 - Household goods and furniture exempted; exclusion of rental property.
- 361.070 - Drainage ditches, canals and irrigation systems exempted.
- 361.073 - Property of water users’ nonprofit associations and nonprofit cooperative corporations exempted.
- 361.075 - Exemption of unpatented mines and mining claims.
- 361.077 - Exemption of property used for control of air or water pollution.
- 361.078 - Exemption of residential property containing shelter protecting against radioactive fallout.
- 361.080 - Exemption of property of surviving spouses.
- 361.082 - Exemption of portions of qualified low-income housing projects.
- 361.083 - Exemption of certain property and buildings used for care or relief of orphan children, or of sick, infirm or indigent persons.
- 361.085 - Exemption of property of persons who are blind.
- 361.086 - Exemption of certain property used for housing elderly persons or persons with disabilities.
- 361.087 - Exemption of residential improvements made to remove barriers to persons with disabilities.
- 361.088 - Exemption of property of Nathan Adelson Hospice.
- 361.090 - Veterans’ exemptions.
- 361.0905 - Waiver of veteran’s exemption; designation of any amount of exemption for credit to Gift Account for Veterans’ Homes.
- 361.091 - Exemption for veteran who has incurred a service-connected disability.
- 361.095 - Exemptions of veterans’ organizations.
- 361.096 - Exemption of certain property leased or rented to charter school.
- 361.098 - Exemption of property of charitable foundations established by Board of Regents of University of Nevada.
- 361.099 - Exemption of certain real and personal property leased or rented to Nevada System of Higher Education.
- 361.100 - Exemption of property of university fraternities and sororities.
- 361.105 - Exemptions of nonprofit private schools.
- 361.106 - Exemption of property of certain apprenticeship programs.
- 361.107 - Exemption of property of Pershing County Kids, Horses, Rodeo Inc.
- 361.110 - Exemptions of certain organizations.
- 361.111 - Exemption of certain property of Archaeological Conservancy, Nature Conservancy, American Land Conservancy and Nevada Land Conservancy.
- 361.115 - Exemptions of property of Nevada Children’s Foundation, Inc., Nevada Heritage Association, Inc., and Habitat for Humanity International.
- 361.125 - Exemption of churches and chapels.
- 361.130 - Exemption of public cemeteries and graveyards.
- 361.132 - Exemption of certain private cemeteries and places of burial.
- 361.135 - Exemptions of certain lodges, societies and similar charitable or benevolent organizations.
- 361.140 - Exemptions of certain charitable corporations.
- 361.145 - Exemptions of noncommercial theaters.
- 361.150 - Exemptions of volunteer fire departments.
- 361.155 - Exemptions: Filing of claims and designations; duration and amount; assessment and penalty for erroneous grant or renewal; review of late or denied claim.
- 361.1565 - Certain exemptions reduced to extent of exemption from governmental services tax.
- 361.157 - Exempt real estate subject to taxation if used as residence or in business conducted for profit; exceptions.
- 361.159 - Exempt personal property subject to taxation if used in business conducted for profit; exceptions.