Nev. Rev. Stat. § 361.3205 — Central assessment roll for property of interstate or intercounty nature; notice of assessment; payment; apportionment of taxes; recovery of delinquent taxes

NRS  361.3205    Central assessment roll for property of interstate or
intercounty nature; notice of assessment; payment; apportionment of taxes;
recovery of delinquent taxes.
1.  The Department shall enter on a central
assessment roll the assessed valuation established for such classes of property
as are enumerated in NRS 361.320 , except
for private car lines, together with the apportionment of each county of the
assessment.
2.  On or before January 1 of the fiscal
year in which the assessment is made, the Department shall mail to each
taxpayer on the central assessment roll a notice of the amount of the
taxpayer’s assessment. The Department shall bill each such taxpayer pursuant to
subsection 3 of NRS 361.480 . Except as
otherwise provided in subsection 3, the tax must be paid to the Department
pursuant to NRS 361.483 .
3.  If the amount of any tax required by NRS 361.320 or 361.321 for property placed on the
unsecured tax roll is not paid within 10 days after it is due, it is delinquent
and must be collected as other delinquent taxes are collected by law, together
with a penalty of 10 percent of the amount of the tax which is owed, as
determined by the Department, in addition to the tax, plus interest at the rate
of 1 percent per month, or fraction of a month, from the date the tax was due
until the date of payment. The Department shall deposit all amounts paid as a
penalty or interest pursuant to this subsection in the State General Fund.
4.  Upon receipt, the Department shall:
(a) As compensation to the State for the costs of
collecting the taxes, transmit the sum the Legislature specifies from the
remittances made to the Department pursuant to this section to the State
Treasurer for deposit to the credit of the Department. The deposited money must
be expended by the Department in accordance with its work program.
(b) From the remittances made pursuant to this
section, less the amount transmitted pursuant to paragraph (a), apportion and promptly
remit all taxes due each county.
5.  As an alternative to any other method
of recovering delinquent taxes provided by this chapter, the Attorney General
may bring a civil action in a court of competent jurisdiction to recover
delinquent taxes due under this section in the manner provided in NRS 361.560 .