NRS 361.480 Notice to taxpayers; individual tax bills.

514 words·~2 min read·/nv/chapter-361-property-tax/361-480·

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

1. Upon receiving the assessment roll from the county auditor, the ex officio tax receiver shall proceed to receive taxes.

2. The ex officio tax receiver shall give notice at least quarterly by publication in some newspaper published in his or her county, and if none is so published then by posting notices in three public and conspicuous places in the county, specifying:

(a)The dates when taxes are due; and

(b)The penalties for delinquency.

3. The ex officio tax receiver shall mail to each property owner, or to the holder of the mortgage on that property, an individual tax bill which includes:

(a)All of the information supplied to him or her by the county auditor.

(b)A statement explaining how to obtain the information set forth in the notices published by the ex officio tax receiver pursuant to NRS 361.4545 .

Ê If the holder of a mortgage receives such a bill on behalf of a property owner, he or she shall forward the bill or a copy thereof to the owner in the next notice of billing sent to the owner for the mortgage. Failure to receive an individual tax bill does not excuse the taxpayer from the timely payment of his or her taxes.

4. An ex officio tax receiver may authorize a property owner or the holder of a mortgage to request, by written letter, electronic mail, facsimile or any other method authorized by the ex officio tax receiver, the electronic transmission of the individual tax bill required by subsection 3 or a link to that bill, as posted on a website or other Internet site pursuant to paragraph

(b)of subsection 6, to the property owner or holder of the mortgage at a specific electronic mail address or pursuant to another specific method of electronic delivery in lieu of the mailing of that bill pursuant to subsection 3. If an ex officio tax receiver transmits the individual tax bill or link electronically to the property owner or holder of the mortgage in accordance with such a request, the ex officio tax receiver shall be deemed to have mailed the individual tax bill to the property owner or holder of the mortgage in compliance with subsection 3 regardless of whether the property owner or holder of the mortgage actually receives that electronic transmission.

5. If, in lieu of an individual tax bill, an ex officio tax receiver mails an individual tax notice to a property owner, the notice must include the information required for the individual tax bill pursuant to subsection 3.

6. In addition to complying with subsections 3 and 5, an ex officio tax receiver shall:

(a)Provide without charge a copy of an individual tax bill or individual tax notice to the property owner upon request.

(b)Post the information included in an individual tax bill or individual tax notice on a website or other Internet site, if any, that is operated or administered by or on behalf of the county or the ex officio tax receiver.