Nev. Rev. Stat. § 704.960
Each landlord of a manufactured home park or mobile home park or owner of a company town who is billed by a utility or an alternative seller and in turn charges the tenants or occupants of the dwellings for the service provided by the utility or alternative seller shall submit an annual report to the Commission. The report must contain detailed information on the collections and expenditures of the landlord's or owner's account for service charges for utilities, information necessary to determine compliance with NRS 704.940, details of any changes in ownership during the period covered by the report and such other information as the Commission deems necessary to determine whether the landlord or owner has complied with the provisions of this chapter which apply to manufactured home parks, mobile home parks and company towns. The Commission shall by regulation provide for the annual filing of the reports.
NRS 704.960