Nev. Admin. Code § 361.861 — 361.861

NAC 361.861    Determination of amount for and period of postponement. ( NRS 361.7374 , 361.7382 )
1.  If a county treasurer approves a claim to
postpone the payment of property taxes accrued against a single-family
residence, the county treasurer shall determine the amount of property tax that
will be postponed and the period for which the property tax will be postponed
based on the information contained in the claim.
2.  If the claimant is in arrears in the
payment of any installment of the property taxes due for the current fiscal
year, the county treasurer may postpone the payment of the taxes for the entire
fiscal year or for any portion of that year.
3.  The period for which property tax accrued
in a fiscal year will be postponed may not exceed 1 year.
(Added to NAC by Dep’t of Taxation by R225-03, eff. 2-18-2004)