Nev. Rev. Stat. § 360.250 — Powers and duties of Nevada Tax Commission concerning assessment of property and collection of taxes; sharing information; certificate of compliance with regulations; penalty for falsifying certificate; undercollections

NRS  360.250    Powers and duties of Nevada Tax Commission concerning assessment
of property and collection of taxes; sharing information; certificate of
compliance with regulations; penalty for falsifying certificate;
undercollections.
1.  The Nevada Tax Commission shall adopt
general and uniform regulations governing the assessment of property by the
county assessors of the various counties, county boards of equalization, the
State Board of Equalization and the Department. The regulations must include,
without limitation, standards for the appraisal and reappraisal of land to
determine its taxable value.
2.  The Nevada Tax Commission may:
(a) Confer with, advise and direct county
assessors, sheriffs as ex officio collectors of licenses and all other county
officers having to do with the preparation of the assessment roll or collection
of taxes or other revenues as to their duties.
(b) Prescribe the form and manner in which
assessment rolls or tax lists must be kept by county assessors.
(c) Prescribe the form of the statements of
property owners in making returns of their property.
(d) Require county assessors, sheriffs as ex
officio collectors of licenses and all other county officers having to do with
the preparation of the assessment roll or collection of taxes or other
revenues, to furnish such information in relation to assessments, licenses or
the equalization of property valuations, and in such form as the Nevada Tax
Commission may demand.
(e) Except as otherwise provided in this title,
share information in its records with agencies of local governments which are
responsible for the collection of debts or obligations if the confidentiality
of the information is otherwise maintained under the terms and conditions
required by law.
3.  Each assessor and any other such
officer shall certify under penalty of perjury that in assessing property or
furnishing other information required pursuant to this section he or she has
complied with the regulations of the Nevada Tax Commission. This certificate
must be appended to each assessment roll and any other information furnished.
4.  A county assessor or other county
officer whose certificate is knowingly falsified is guilty of a misdemeanor. If
the Nevada Tax Commission finds that a county assessor or other county officer
has knowingly violated its regulations and thereby has caused less revenue to
be collected from taxes, it shall deduct the amount of the undercollection from
the money otherwise payable to the county from the proceeds of the supplemental
city-county relief tax.