Nev. Rev. Stat. § 361.280 — District attorney to report unassessed property to county commissioners; hearing; action against county assessor; levy of double amount of taxes against person refusing to give statement

NRS  361.280    District attorney to report unassessed property to county
commissioners; hearing; action against county assessor; levy of double amount
of taxes against person refusing to give statement.
1.  On or before January 15 of each year,
the district attorney shall report in writing to the board of county
commissioners of the county all taxable real and personal property in the
county unassessed. At that time the county assessor of such county may appear
and, by testimony under oath or by other sworn proof, explain to the board the
reason for such nonassessment.
2.  If, after hearing such proofs, the
board shall be satisfied that such nonassessment was excusable in the county
assessor, the board shall cause an order to that effect to be entered upon its
minutes. If the board shall be satisfied that any nonassessment was not
excusable, then the board shall cause an order to that effect to be entered on
its minutes, and the district attorney shall demand of the county assessor all
the state and county taxes due and payable upon such property for the preceding
year. If the same shall not be paid by the county assessor within 10 days from
such demand, then the district attorney forthwith shall commence an action in a
court of competent jurisdiction against the county assessor and his or her
sureties for the collection, in one suit, of all sums payable by the county
assessor.
3.  If it can be proven that any nonassessment
was caused by the refusal of the owner, agent or claimant of such property, or
of the person or persons having it in possession or under their control or
charge, to give a list of it to the county assessor, the county assessor shall
not be liable; but the person or persons whose refusal to give the county
assessor such list (and whose duty it was under the law to give such list)
caused the omission shall pay double the amount of the taxes that would have
been imposed upon the property had it been assessed.