Nev. Rev. Stat. § 361.275 — Liability of county assessor for taxes not assessed through willful or inexcusable neglect; duties of county auditor and county treasurer regarding property not assessed

NRS  361.275    Liability of county assessor for taxes not assessed through
willful or inexcusable neglect; duties of county auditor and county treasurer
regarding property not assessed.
1.  The county assessor and his or her
sureties shall be, and they hereby are, made liable for the taxes on all
taxable property, within the county required to be assessed by the county
assessor, which is not assessed through the county assessor’s willful or
inexcusable neglect. Proof of the nonassessment of any taxable property within
the county shall be deemed prima facie evidence of such neglect.
2.  The county auditor and the county
treasurer shall inform the district attorney of the county of the nature and
value of all property not assessed, naming the owner or owners thereof whenever
they or either of them shall know or have good reason to believe any property
within the county has not been assessed according to law.