Nev. Rev. Stat. § 361.265 — Written statement concerning personal property: Demand; contents; return of statement; valuation of unlisted property claimed by absent or unknown person; penalties

NRS  361.265    Written statement concerning personal property: Demand;
contents; return of statement; valuation of unlisted property claimed by absent
or unknown person; penalties.
1.  To enable the county assessor to make
assessments, he or she shall demand from each natural person or firm, and from
the president, cashier, treasurer or managing agent of each corporation,
association or company, including all banking institutions, associations or
firms within the county, a written statement, signed under penalty of perjury,
on forms and in the format prescribed by the county assessor of all the
personal property within the county, owned, claimed, possessed, controlled or
managed by those persons, firms, corporations, associations or companies. The
signature required by this subsection may include an electronic signature as
defined in NRS 719.100 .
2.  The statement must include:
(a) A description of the location of any taxable
personal property that is owned, claimed, possessed, controlled or managed by
the natural person, firm, corporation, association or company, but stored,
maintained or otherwise placed at a location other than the principal residence
of the natural person or principal place of business of the firm, corporation,
association or company;
(b) The cost of acquisition of each item of
taxable personal property including the cost of any improvements of the
personal property, such as additions to or renovations of the property other
than routine maintenance or repairs, and the year in which each item of taxable
personal property was acquired; and
(c) If the natural person, firm, corporation,
association or company owns at least 25 mobile or manufactured homes that are
being leased within the county for commercial purposes, and those homes have
not been converted to real property pursuant to NRS 361.244 , the year, make or model, size,
serial number and location of each such mobile or manufactured home.
3.  The statement must be returned not
later than July 31, except for a statement mailed to the taxpayer after July
15, in which case it must be returned within 15 days after demand for its
return is made. Upon petition of the property owner showing good cause, the
county assessor may grant one or more 30-day extensions.
4.  If the owners of any taxable property
not listed by another person are absent or unknown, or fail to provide the
written statement as described in subsection 1, the county assessor shall make
an estimate of the value of the property and assess it accordingly. If the name
of the absent owner is known to the county assessor, the property must be
assessed in that name. If the name of the owner is unknown to the county
assessor, the property must be assessed to “unknown owner,” but no mistake made
in the name of the owner or the supposed owner of personal property renders the
assessment or any sale of the property for taxes invalid.
5.  If any person, officer or agent
neglects or refuses on demand of the county assessor or his or her deputy to
give the statement required by this section, or gives a false name, or refuses
to give his or her name or sign the statement, the person, officer or agent is
guilty of a misdemeanor.