Nev. Rev. Stat. § 361.483 — Time for payment of taxes; penalties; notification of certain provisions regarding waiver or reduction of penalty

NRS  361.483    Time for payment of taxes; penalties; notification of certain
provisions regarding waiver or reduction of penalty.
1.  Except as otherwise provided in this
section and NRS 361.736 to 361.7398 , inclusive, taxes assessed upon
the real property tax roll and upon mobile or manufactured homes are due on the
third Monday of August.
2.  Taxes assessed upon the real property
tax roll may be paid in four approximately equal installments if the taxes
assessed on the parcel exceed $100.
3.  Except as otherwise provided in this
section, taxes assessed upon a mobile or manufactured home may be paid in four
installments if the taxes assessed exceed $100.
4.  If a taxpayer owns at least 25 mobile
or manufactured homes in a county that are leased for commercial purposes, and
those mobile or manufactured homes have not been converted to real property
pursuant to NRS 361.244 , taxes assessed
upon those homes may be paid in four installments if, not later than July 31,
the taxpayer returns to the county assessor the written statement of personal
property required pursuant to NRS 361.265 .
5.  Except as otherwise provided in this
section and NRS 361.505 , taxes assessed
upon personal property may be paid in four approximately equal installments if:
(a) The total personal property taxes assessed
exceed $5,000;
(b) Not later than July 31, the taxpayer returns
to the county assessor the written statement of personal property required
pursuant to NRS 361.265 ;
(c) The taxpayer files with the county assessor,
or county treasurer if the county treasurer has been designated to collect
taxes, a written request to be billed in installments and includes with the
request a copy of the written statement of personal property required pursuant
to NRS 361.265 ;
(d) The owner of the personal property assessed
has paid all the personal property taxes assessed on the property without
accruing penalties for the immediately preceding 2 fiscal years in any county
in the State; and
(e) Not later than September 15, the county tax
receiver issues to the taxpayer an individual tax bill for the personal
property which itemizes the dates on which the installments are due. If that
tax bill is issued on or after August 1 and on or before September 15, the
first two installments are due on the first Monday of October, the third
installment on the first Monday of January, and the fourth installment on the
first Monday of March.
6.  Except as otherwise provided in
subsection 5, if a person elects to pay in installments, the first installment
is due on the third Monday of August, the second installment on the first
Monday of October, the third installment on the first Monday of January, and
the fourth installment on the first Monday of March.
7.  If any person charged with taxes which
are a lien on real property fails to pay:
(a) Any one installment of the taxes on or within
10 days following the day the taxes become due, there must be added thereto a
penalty of 4 percent.
(b) Any two installments of the taxes, together
with accumulated penalties, on or within 10 days following the day the later
installment of taxes becomes due, there must be added thereto a penalty of 5
percent of the two installments due.
(c) Any three installments of the taxes, together
with accumulated penalties, on or within 10 days following the day the latest
installment of taxes becomes due, there must be added thereto a penalty of 6
percent of the three installments due.
(d) The full amount of the taxes, together with
accumulated penalties, on or within 10 days following the first Monday of
March, there must be added thereto a penalty of 7 percent of the full amount of
the taxes.
8.  Any person charged with taxes which are
a lien on a mobile or manufactured home who fails to pay the taxes within 10
days after an installment payment is due is subject to the following
provisions:
(a) A penalty of 10 percent of the taxes due; and
(b) The county assessor may proceed under NRS 361.535 .
9.  If any property tax postponed pursuant
to NRS 361.736 to 361.7398 , inclusive, becomes due and
payable and the person charged with that tax fails to make the required payment
within 10 days after it becomes due, there must be added thereto a penalty of 7
percent of the amount of the tax that is due. If the required payment is not
paid within 30 days after it becomes due, there must be added thereto all
penalties and interest that would have accrued had the property tax not been
postponed pursuant to NRS 361.736 to 361.7398 , inclusive.
10.  The ex officio tax receiver of a
county shall notify each person in the county who is subject to a penalty
pursuant to this section of the provisions of NRS
360.419 and 361.4835 .