Nev. Rev. Stat. § 360.225 — Duty of Department to investigate eligibility for abatement, exemption or deferral of certain taxes; report to Office of Economic Development

NRS  360.225    Duty of Department to investigate eligibility for abatement,
exemption or deferral of certain taxes; report to Office of Economic
Development.
1.  During the course of an investigation
undertaken pursuant to NRS 360.130 of a
person claiming:
(a) A partial abatement of property taxes
pursuant to NRS 361.0687 ;
(b) An exemption from taxes pursuant to NRS 363B.120 ;
(c) A deferral of the payment of taxes on the
sale of eligible property pursuant to NRS
372.397 or 374.402 ;
(d) An abatement of taxes on the gross receipts
from the sale, storage, use or other consumption of eligible machinery or
equipment pursuant to NRS 374.357 ;
(e) A partial abatement of taxes pursuant to NRS 360.754 on or before December 31, 2056;
(f) A partial abatement of taxes pursuant to NRS 360.890 on or before June 30, 2032; or
(g) An abatement of taxes pursuant to NRS 360.950 on or before June 30, 2036,
Ê the
Department shall investigate whether the person meets the eligibility
requirements for the abatement, partial abatement, exemption or deferral that
the person is claiming.
2.  If the Department finds that the person
does not meet the eligibility requirements for the abatement, exemption or
deferral which the person is claiming, the Department shall report its findings
to the Office of Economic Development and take any other necessary actions.