Nev. Rev. Stat. § 361.300 — Time and manner for completion of secured tax roll; list of taxpayers and valuations; notice of assessed valuation

NRS  361.300    Time and manner for completion of secured tax roll; list of
taxpayers and valuations; notice of assessed valuation.
1.  On or before January 1 of each year,
the county assessor shall transmit to the county clerk, post at the front door
of the courthouse and publish in a newspaper published in the county a notice
to the effect that the secured tax roll is completed and open for inspection by
interested persons of the county. A notice issued pursuant to this subsection
must include a statement that the secured tax roll is available for inspection
as specified in paragraph (b) of subsection 3. The statement published in the
newspaper must be displayed in the format used for advertisements and printed
in at least 10-point bold type or font.
2.  If the county assessor fails to
complete the assessment roll in the manner and at the time specified in this
section, the board of county commissioners shall not allow the county assessor
a salary or other compensation for any day after January 1 during which the
roll is not completed, unless excused by the board of county commissioners.
3.  Except as otherwise provided in
subsection 4, each board of county commissioners shall by resolution, before
December 1 of any fiscal year in which assessment is made, require the county
assessor to prepare a list of all the taxpayers on the secured roll in the
county and the total valuation of property on which they severally pay taxes
and direct the county assessor:
(a) To cause, on or before January 1 of the fiscal
year in which assessment is made, such list and valuations to be:
(1) Printed and delivered by the county
assessor or mailed by him or her to each taxpayer in the county;
(2) Published once in a newspaper of
general circulation in the county; or
(3) Published on an Internet website that
is maintained by the county assessor or, if the county assessor does not
maintain an Internet website, on an Internet website that is maintained by the
county; and
(b) To cause, on or before January 1 of the
fiscal year in which assessment is made, such list and valuations to be:
(1) Posted in a public area of the public
libraries and branch libraries located in the county;
(2) Posted at the office of the county
assessor; and
(3) If the list and valuations are printed
and delivered or mailed pursuant to subparagraph (1) of paragraph (a) or
published in a newspaper of general circulation pursuant to subparagraph (2) of
paragraph (a), published on an Internet website that is maintained by the
county assessor or, if the county assessor does not maintain an Internet
website, on an Internet website that is maintained by the county;
(c) In a county whose population is less than
100,000, to make not fewer than 10 copies of such list and valuations available
to the public free of charge during normal business hours at the main
administrative office of the county for at least 60 days after the date on
which the list and valuations are made available to the public pursuant to
paragraph (b); and
(d) If the county assessor publishes the list and
valuations on an Internet website that is maintained by the county assessor or
the county pursuant to subparagraph (3) of paragraph (a), to provide notice in
a newspaper of general circulation in the county, on or before January 1 of the
fiscal year in which assessment is made, which:
(1) Indicates that the list and valuations
have been made available to the public on the Internet website maintained by
the county assessor or the county;
(2) Provides the address of the Internet
website on which the list and valuations may be accessed or retrieved; and
(3) Is displayed in the format used for
advertisements and printed in at least 10-point bold type or font.
4.  A board of county commissioners may, in
the resolution required by subsection 3, authorize the county assessor not to
deliver or mail the list, as provided in subparagraph (1) of paragraph (a) of
subsection 3, to taxpayers whose property is assessed at $1,000 or less and
direct the county assessor to mail to each such taxpayer a statement of the
amount of his or her assessment. Failure by a taxpayer to receive such a mailed
statement does not invalidate any assessment.
5.  The several boards of county
commissioners in the State may allow the bill contracted with their approval by
the county assessor under this section on a claim to be allowed and paid as are
other claims against the county.
6.  Whenever:
(a) Any property on the secured tax roll is
appraised or reappraised pursuant to NRS
361.260 , the county assessor shall, on or before December 18 of the fiscal
year in which the appraisal or reappraisal is made, deliver or mail to each
owner of such property a written notice stating the assessed valuation of the
property as determined from the appraisal or reappraisal. A notice issued
pursuant to this paragraph must include a statement that the secured tax roll
will be available for inspection on or before January 1 as specified in
paragraph (b) of subsection 3 and subparagraph (3) of paragraph (a) of
subsection 3, if applicable, and must specify the locations at which the
secured tax roll will be available for inspection, including the address of the
Internet website on which the secured tax role may be accessed or retrieved. If
such a statement is published in a newspaper, the statement must be displayed
in the format used for advertisements and printed in at least 10-point bold
type or font.
(b) Any personal property billed on the unsecured
tax roll is appraised or reappraised pursuant to NRS 361.260 , the delivery or mailing to the
owner of such property of an individual tax bill or individual tax notice for
the property shall be deemed to constitute adequate notice to the owner of the
assessed valuation of the property as determined from the appraisal or
reappraisal.
7.  If the secured tax roll is changed
pursuant to NRS 361.310 , the county
assessor shall mail an amended notice of assessed valuation to each affected
taxpayer. The notice must include:
(a) The information set forth in subsection 6 for
the new assessed valuation.
(b) The dates for appealing the new assessed
valuation.
8.  Failure by the taxpayer to receive a
notice required by this section does not invalidate the appraisal or
reappraisal.
9.  In addition to complying with
subsections 6 and 7, a county assessor shall:
(a) Provide without charge a copy of a notice of
assessed valuation to the owner of the property upon request.
(b) Post the information included in a notice of
assessed valuation on a website or other Internet site, if any, that is
operated or administered by or on behalf of the county or the county assessor.