Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 361.390 — Duties of county assessor; projections for current and upcoming fiscal years
NRS 361.390 Duties of county assessor; projections for current and upcoming
fiscal years. Each county assessor
shall:
1. File with or cause to be filed with the
Secretary of the State Board of Equalization, on or before March 10 of each
year, the tax roll, or a true copy thereof, of his or her county for the
current year as corrected by the county board of equalization.
2. Prepare and file with the Department on
or before January 31, March 5 and October 31 of each year, a segregation report
showing the assessed values for each taxing entity within the county on a form
prescribed by the Department. The assessor shall make projections of assessed
value for the current fiscal year and the upcoming fiscal year regarding real
and personal property for which the taxable value is determined by the
assessor. The Department shall make any projections required for the upcoming
fiscal year regarding the net proceeds of minerals and any property for which
the taxable value is determined by the Nevada Tax Commission.
3. Prepare and file with the Department on
or before May 5 for the unsecured roll, on or before August 10 for the secured
roll, and on or before October 31 for the unsecured roll and the secured roll,
a statistical report showing values for all categories of property on a form
prescribed by the Department.
Source: official text