Nev. Rev. Stat. § 361.480 — Notice to taxpayers; individual tax bills

1.  Upon receiving the assessment roll from
the county auditor, the ex officio tax receiver shall proceed to receive taxes.
2.  The ex officio tax receiver shall give
notice at least quarterly by publication in some newspaper published in his or
her county, and if none is so published then by posting notices in three public
and conspicuous places in the county, specifying:
(a) The dates when taxes are due; and
(b) The penalties for delinquency.
3.  The ex officio tax receiver shall mail
to each property owner, or to the holder of the mortgage on that property, an
individual tax bill which includes:
(a) All of the information supplied to him or her
by the county auditor.
(b) A statement explaining how to obtain the
information set forth in the notices published by the ex officio tax receiver
pursuant to NRS 361.4545 .
Ê If the
holder of a mortgage receives such a bill on behalf of a property owner, he or
she shall forward the bill or a copy thereof to the owner in the next notice of
billing sent to the owner for the mortgage. Failure to receive an individual
tax bill does not excuse the taxpayer from the timely payment of his or her
taxes.
4.  An ex officio tax receiver may
authorize a property owner or the holder of a mortgage to request, by written
letter, electronic mail, facsimile or any other method authorized by the ex
officio tax receiver, the electronic transmission of the individual tax bill
required by subsection 3 or a link to that bill, as posted on a website or
other Internet site pursuant to paragraph (b) of subsection 6, to the property
owner or holder of the mortgage at a specific electronic mail address or
pursuant to another specific method of electronic delivery in lieu of the
mailing of that bill pursuant to subsection 3. If an ex officio tax receiver
transmits the individual tax bill or link electronically to the property owner
or holder of the mortgage in accordance with such a request, the ex officio tax
receiver shall be deemed to have mailed the individual tax bill to the property
owner or holder of the mortgage in compliance with subsection 3 regardless of
whether the property owner or holder of the mortgage actually receives that
electronic transmission.
5.  If, in lieu of an individual tax bill,
an ex officio tax receiver mails an individual tax notice to a property owner,
the notice must include the information required for the individual tax bill
pursuant to subsection 3.
6.  In addition to complying with
subsections 3 and 5, an ex officio tax receiver shall:
(a) Provide without charge a copy of an
individual tax bill or individual tax notice to the property owner upon
request.
(b) Post the information included in an
individual tax bill or individual tax notice on a website or other Internet
site, if any, that is operated or administered by or on behalf of the county or
the ex officio tax receiver.