Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 361.465 — Extension and delivery of tax roll after levy
1. Immediately upon the levy of the tax
rate the county clerk shall inform the county auditor of the action of the
board of county commissioners. The county auditor shall proceed to extend the
tax roll by:
(a) Applying the tax rate levied to the total
assessed valuation;
(b) Ascertaining the total taxes to be collected
from each property owner; and
(c) Itemizing, separately for each property
owner:
(1) The rate of tax applicable to the
owner which is levied for each local government, debt service and any other
recipient of the tax revenue so that the distribution of the total rate of tax
levied upon his or her property is shown; and
(2) The total taxes that would have been
collected from the owner if not for the provisions of NRS 361.4722 to 361.4728 , inclusive.
2. When the tax roll has been so extended,
and not later than July 10 of each year, the county auditor shall deliver it,
with his or her certificate attached, to the ex officio tax receiver of the
county.
Source: official text