Nev. Admin. Code § 361.609 — 361.609

NAC 361.609    Summary reports of property taxes billed on behalf of each taxing
entity. ( NRS
360.090 )    A
county tax receiver shall, not later than:
1.  September 1 of each year, submit to the
Department and each taxing entity a summary report of the total amount of
property taxes 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 for which the property taxes were billed;
(b) The total assessed value of the property for
which the property taxes were billed;
(c) The total amount of the property taxes that
would have been billed if not for the application of any general abatement,
primary residential abatement or residential rental abatement;
(d) The total amount of any reduction in billable
property taxes as a result of the application of any general abatement, primary
residential abatement or residential rental abatement;
(e) The total amount of any reduction in billable
property taxes as a result of the application of any exemptions from taxation
other than a general abatement, a primary residential abatement or a
residential rental abatement;
(f) The total amount of any taxes billed pursuant
to NRS 361.4725 ;
(g) The total amount of any taxes exempted from
each partial abatement from taxation provided pursuant to NRS 361.4722 , 361.4723 and 361.4724 ; and
(h) The total amount of property taxes actually
billed.
2.  June 1 of each year, submit to the
Department and each taxing entity a summary report of the total amount of
property taxes 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 assessed value of the property 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 any general abatement,
primary residential abatement or residential rental abatement;
(c) The total amount of any reduction in billable
property taxes as a result of the application of any general abatement, primary
residential abatement or residential rental abatement;
(d) The total amount of any reduction in billable
property taxes as a result of the application of any exemptions from taxation
other than a general abatement, a primary residential abatement or a
residential rental abatement;
(e) The total amount of any taxes billed pursuant
to NRS 361.4725 ;
(f) The total amount of any taxes exempted from
each partial abatement from taxation provided pursuant to NRS 361.4722 , 361.4723 and 361.4724 ; and
(g) The total amount of property taxes actually billed.
(Added to NAC by Tax Comm’n by R011-06, eff. 5-4-2006)
Abatement for Remainder Parcels