NRS 361.3205 Central assessment roll for property of interstate or intercounty nature; notice of assessment; payment; apportionment of taxes; recovery of delinquent taxes.

391 words·~2 min read·/nv/chapter-361-property-tax/361-3205·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

1. The Department shall enter on a central assessment roll the assessed valuation established for such classes of property as are enumerated in NRS 361.320 , except for private car lines, together with the apportionment of each county of the assessment.

2. On or before January 1 of the fiscal year in which the assessment is made, the Department shall mail to each taxpayer on the central assessment roll a notice of the amount of the taxpayer’s assessment. The Department shall bill each such taxpayer pursuant to subsection 3 of NRS 361.480 . Except as otherwise provided in subsection 3, the tax must be paid to the Department pursuant to NRS 361.483 .

3. If the amount of any tax required by NRS 361.320 or 361.321 for property placed on the unsecured tax roll is not paid within 10 days after it is due, it is delinquent and must be collected as other delinquent taxes are collected by law, together with a penalty of 10 percent of the amount of the tax which is owed, as determined by the Department, in addition to the tax, plus interest at the rate of 1 percent per month, or fraction of a month, from the date the tax was due until the date of payment. The Department shall deposit all amounts paid as a penalty or interest pursuant to this subsection in the State General Fund.

4. Upon receipt, the Department shall:

(a)As compensation to the State for the costs of collecting the taxes, transmit the sum the Legislature specifies from the remittances made to the Department pursuant to this section to the State Treasurer for deposit to the credit of the Department. The deposited money must be expended by the Department in accordance with its work program.

(b)From the remittances made pursuant to this section, less the amount transmitted pursuant to paragraph (a), apportion and promptly remit all taxes due each county.

5. As an alternative to any other method of recovering delinquent taxes provided by this chapter, the Attorney General may bring a civil action in a court of competent jurisdiction to recover delinquent taxes due under this section in the manner provided in NRS 361.560 .