Chapter 375 - Taxes on Transfers of Real Property
- ADMINISTRATION
- 375.018 - Principles for administration by county recorder.
- 375.0185 - Questions of law by county recorder: Duties of county recorder and district attorney.
- 375.019 - Powers and duties of Department.
- 375.020 - Imposition and rate of tax.
- 375.023 - Imposition of additional tax; rate and collection of tax; disposition of proceeds; reimbursement for cost of collection.
- 375.026 - Optional imposition of additional tax in certain counties; rate and collection of tax; disposition and use of proceeds.
- 375.030 - Payment of taxes, penalties and interest.
- 375.060 - Declaration of value of property.
- 375.070 - Disposition and use of proceeds of tax imposed by NRS 375.020
- 375.090 - Exemptions.
- 375.100 - Recording prohibited when tax not paid; county recorder not subject to liability.
- ENFORCEMENT
- 375.120 - Policy of uniform enforcement of procedures and equitable collection of tax.
- 375.130 - Power of county recorder to audit records and issue subpoenas.
- 375.140 - Audits by county recorder: Notification of taxpayer and extension of date for completion.
- 375.150 - Refund to taxpayer after audit.
- 375.160 - Recordation of certificate of delinquency; resulting lien; duration and extension of lien.
- 375.170 - Authority of county to bring action for collection; prosecution by district attorney; issuance of writ of attachment; effect of certificate of county recorder showing delinquency.
- 375.180 - Manner of service of process.
- 375.190 - Extension of lien.
- 375.200 - Warrant: Issuance; effect.
- 375.210 - Fees for services of sheriff or constable; approval of fees for publication.
- 375.220 - Cases of priority; subordination to prior recorded lien and certain other debts.
- GENERAL PROVISIONS
- RIGHTS AND RESPONSIBILITIES OF TAXPAYERS
- 375.240 - Citation of NRS 375.250
- 375.250 - Taxpayers’ Bill of Rights for Taxes on Transfer of Real Property.
- 375.260 - Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights for Taxes on Transfer of Real Property.
- 375.270 - Provision of instructions to taxpayer.
- 375.280 - Notice of determination that taxpayer is entitled to exemption or has been taxed more than is required by law.
- 375.290 - Refund to taxpayer of overpayment together with payment of interest.
- 375.300 - Provision of response to request submitted by taxpayer.
- 375.310 - Petition for refund; appeal of denial of refund.
- 375.320 - Appeal of decision of county recorder.
- 375.330 - Waiver of tax, penalty and interest.