Nev. Rev. Stat. § 361.189 — Parceling system

1.  Not later than July 1, 1979, and
thereafter:
(a) All land in this State must be legally
described for tax purposes by parcel number in accordance with the parceling
system prescribed by the Department. The provisions of NRS 361.190 to 361.220 , inclusive, must remain in effect
until each county has established and implemented the prescribed parceling
system.
(b) Each county shall prepare and possess a
complete set of maps drawn in accordance with such parceling system for all
land in the county.
2.  The Department may assist any county in
preparing the maps required by subsection 1, if it is shown to the satisfaction
of the Department that the county does not have the ability to prepare such
maps. The county shall reimburse the Department for its costs from the county
general fund. The Department may employ such services as are needed to carry
out the provisions of this section.
3.  The county assessor shall ensure that
the parcels of land on such maps are numbered in the manner prescribed by the
Department. The county assessor shall continually update the maps to reflect
transfers, conveyances, acquisitions or any other transaction or event that
changes the boundaries of any parcel and shall renumber the parcels or prepare
new map pages for any portion of the maps to show combinations or divisions of
parcels in the manner prescribed by the Department. The maps must readily
disclose precisely what land is covered by any particular parcel number in the
current fiscal year.
4.  The Department may review such maps
annually to ensure that they are being properly updated. If it is determined
that such maps are not properly updated, the Department may order the board of
county commissioners to employ forthwith one or more qualified persons approved
by the Department to prepare the required maps. The payment of all costs
incidental thereto is a proper charge against the funds of the county,
notwithstanding such funds were not budgeted according to law.
5.  Such maps must at all times be
available in the office of the county assessor. All such maps must be retained
by the county assessor as a permanent public record.
6.  Land must not be described in any deed
or conveyance by reference to any such map unless the map is filed for record
in the office of the county recorder of the county in which the land is
located.
7.  A county assessor shall not reflect on
the tax roll a change in the ownership of land in this State unless the
document that conveys the ownership of land contains a correct and complete
legal description, adequately describing the exact boundaries of the parcel of
land. A parcel number assigned by a county assessor does not constitute a
correct and complete legal description of the land conveyed.