Nev. Admin. Code § 361.6055

Current through September 16, 2024

Section 361.6055 - General responsibilities of county assessors and county tax receivers

1. A county assessor shall:

(a) Receive claims for primary residential abatements and residential rental abatements and identify each parcel or other taxable unit of property for which such a claim is received; and

(b) Before delivering the tax roll to the county tax receiver each year, determine whether each parcel or other taxable unit of property designated on the tax roll is:

(1) Eligible for a primary residential abatement;

(2) Eligible for a residential rental abatement;

(3) Eligible for a general abatement; or

(4) Ineligible for any of those partial abatements of property taxes.

2. A county assessor:

(a) Except as otherwise provided in NRS 361.773, may correct the tax roll not later than June 30 of each year to indicate that a parcel or other taxable unit of property is eligible for a primary residential abatement, a residential rental abatement or a general abatement for that year.

(b) Shall notify the county tax receiver of each claim for a primary residential abatement or residential rental abatement for the current year which the county assessor receives after the tax roll has been delivered to the county tax receiver. The county tax receiver shall process such a claim for a primary residential abatement in accordance with NRS 361.773.

3. A county tax receiver shall calculate and apply the appropriate amount of any:

(a) Primary residential abatement or residential rental abatement to which a parcel or other taxable unit of property is determined to be eligible; and

(b) General abatement, in accordance with the applicable abatement percentage provided by the Department pursuant to NAC 361.605, to which a parcel or other taxable unit of property is determined to be eligible.

4. If a county assessor or county tax receiver determines that a parcel or other taxable unit of property has been erroneously designated as eligible for a primary residential abatement, a residential rental abatement or a general abatement, the county assessor may appropriately revise that designation and the county tax receiver may transmit an appropriately revised tax bill to the taxpayer. If a change in the designation of any property pursuant to this subsection results in an increase in the liability of the taxpayer for property taxes, the county assessor shall inform the taxpayer of the change in the designation of the property and the reasons for that change.

Nev. Admin. Code § 361.6055

Added to NAC by Tax Comm'n by R011-06, eff. 5-4-2006

NRS 360.090, 361.4722, 361.4723, 361.4724