Nev. Admin. Code § 701A.370

Current through November 25, 2024
Section 701A.370 - Reports by county tax receiver

A county tax receiver shall, not later than:

1. June 1 of each year, submit to the Department and each taxing entity a summary report of the total amount of property taxes subject to the abatement which are billed on behalf of each taxing entity for the current tax year for property on the unsecured tax roll. The report must separately state for each taxing entity:
(a) The total number of parcels or other taxable units of property subject to the abatement for which the property taxes were billed;
(b) The total amount of the property taxes that would have been billed if not for the application of the abatement;
(c) The total amount of any reduction in billable property taxes as a result of the application of the abatement; and
(d) The total amount of property taxes actually billed.
2. September 1 of each year, submit to the Department and each taxing entity a summary report of the total amount of property taxes subject to the abatement which are billed on behalf of each taxing entity for the current tax year for property on the secured tax roll. The report must separately state for each taxing entity:
(a) The total number of parcels or other taxable units of property subject to the abatement for which the property taxes were billed;
(b) The total amount of the property taxes that would have been billed if not for the application of the abatement;
(c) The total amount of any reduction in billable property taxes as a result of the application of the abatement; and
(d) The total amount of property taxes actually billed.

Nev. Admin. Code § 701A.370

Added to NAC by Tax Comm'n by R003-08, eff. 6-17-2008; A by Office of Energy by R127-13, 6-23-2014

NRS 360.090, 701A.110