Nev. Admin. Code § 361.853 — 361.853

NAC 361.853    Claim: Action by county treasurer. ( NRS 361.7374 , 361.7382 )
1.  Upon the receipt of a claim for the
postponement of the payment of property tax, a county treasurer shall verify:
(a) The last known owner of record of the
single-family residence for which the claim is made, by inspecting public
records containing such information.
(b) The parcel number or identification number
assigned to the residence by the county assessor of the county in which the
residence is located, the land use and total assessed value of the residence,
and whether the residence is on the secured or unsecured tax roll, by
inspecting the records of the county assessor.
(c) Whether the claimant or any other owner of the
residence is the subject of any proceeding in bankruptcy, by inspecting the
records of the United States Bankruptcy Courts located in this State.
(d) Whether the claimant or any other owner of the
residence owes delinquent property taxes on the residence for a year other than
the year in which the claim is filed.
(e) The total assessed value of any other real
property in this State owned by the claimant and the total assessed value of
any other real property in this State owned by any other owner of the
residence.
2.  Based upon the information verified
pursuant to subsection 1, the county treasurer shall determine whether:
(a) The assessed value of the residence exceeds
$175,000.
(b) The claimant or any other owner of the
residence owns any other real property in this State that has an assessed value
of more than $30,000. For this purpose, the claimant or other owner may own
multiple parcels of real property in this State so long as the total assessed
value of all of his or her parcels, excluding the single-family residence that
is the subject of the claim, does not exceed $30,000.
(c) The residence has been occupied by the claimant
for the 6 months immediately preceding the filing of the claim.
(d) The claimant or any other owner of the
residence is the subject of any proceeding in bankruptcy.
(e) Delinquent property taxes are owed on the
residence for a year other than the year in which the claim is filed, including
taxes owed because of any changes made to the boundary of the parcel or to the
parcel map.
(f) The total annual income of the members of the
claimant’s household is at or below the federally designated level signifying
poverty. This determination must be based on income received for the 365 days
immediately preceding the filing of the claim.
(g) There is sufficient evidence to indicate that
the claimant suffered a severe economic hardship that was caused by
circumstances beyond his or her control.
3.  The county treasurer shall deny the claim
if he or she determines that the claimant does not comply with the requirements
for eligibility set forth in NRS
361.7376 .
4.  If the county treasurer does not receive
sufficient information to determine whether the claimant is eligible to
postpone the payment of the property taxes accrued against the residence, the
county treasurer shall:
(a) Deny the claim until such time as the claimant
provides sufficient information that indicates he or she is eligible to
postpone the payment of those taxes; and
(b) Include in the notice of his or her decision a
description of the additional information that is needed to approve the claim.
5.  If the county treasurer denies a claim
pursuant to subsection 4, the claimant may request the county treasurer to
reconsider his or her determination by submitting the additional information
that is needed to approve the claim not later than May 30 of the current fiscal
year.
(Added to NAC by Dep’t of Taxation by R225-03, eff. 2-18-2004)