Nev. Admin. Code § 361.152

Current through June 11, 2024

Section 361.152 - Assessment lists: Contents; distribution

1. The assessment list for a county must include:

(a) The parcel number of each property;

(b) The name of the owner of each property;

(c) The year of the last reappraisal of each property at which time the taxable value of the property was determined; and

(d) The assessed value of the land, improvements and personal property, separately stated.

2. The county assessor shall submit a copy of the assessment list to the Department immediately following publication or delivery to taxpayers pursuant to subsection 3 of NRS 361.300.

3. For the purposes of paragraph (a) of subsection 3 of NRS 361.300, the Commission will interpret the term "each taxpayer in the county" as used in that paragraph to mean each taxpayer who resides in the county. A county assessor who causes a copy of the assessment list to be delivered to each taxpayer who resides in the county shall cause a copy of the assessment list to be delivered to any other taxpayer who owns property in the county if that taxpayer requests a copy of the assessment list.

Nev. Admin. Code § 361.152

Tax Comm'n, Property Tax Reg. part No. 7, eff. 9-17-80; A 1-14-82-NAC A by R031-03, 8-4-2004

NRS 360.090, 360.250, 361.300