Nev. Admin. Code § 361.6055 — 361.6055

NAC 361.6055    General responsibilities of county assessors and county tax
receivers. ( NRS
360.090 , 361.4722 , 361.4723 ,
361.4724 )
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.
(Added to NAC by Tax Comm’n by R011-06, eff. 5-4-2006)