Nev. Rev. Stat. § 361.485 — Duties of tax receiver when taxes paid; certain overpayments not refunded; certain deficiencies not collected

NRS  361.485    Duties of tax receiver when taxes paid; certain overpayments not
refunded; certain deficiencies not collected.
1.  Whenever any tax is paid to the ex
officio tax receiver, he or she shall appropriately record the payment and the
date thereof on the tax roll contiguously with the name of the person or the
description of the property liable for the taxes, and shall give a receipt for
the payment if requested by the taxpayer.
2.  If the assessment roll is maintained on
magnetic storage files in a computer system, the requirement of subsection 1 is
met if the system is capable of producing, as printed output, the assessment
roll with the dates of payments shown opposite the name of the person or the
description of the property liable for the taxes.
3.  If the amount of taxes and penalties
paid on personal property, together with the amount of any partial abatements
of those taxes to which the taxpayer may be entitled:
(a) Results in an overpayment that is less than
the average cost of collecting property taxes in this State as determined by
the Nevada Tax Commission, the ex officio tax receiver shall pay the amount of
the overpayment into the county treasury for the benefit of the general fund of
the county, unless the taxpayer who made the overpayment requests a refund
within 6 months after the original payment. All interest paid on money
deposited in the county treasury pursuant to this paragraph is the property of
the county.
(b) Results in a deficiency, the amount of the
deficiency, other than a payment for a penalty, must be exempted from
collection if the amount of the deficiency is less than the average cost of
collecting property taxes in this State as determined by the Nevada Tax
Commission.
4.  If the amount of taxes paid on real
property:
(a) Results in an overpayment that does not
exceed the amount due by more than $5, the ex officio tax receiver shall pay
the amount of the overpayment into the county treasury for the benefit of the
general fund of the county, unless the taxpayer who made the overpayment
requests a refund within 6 months after the original payment. All interest paid
on money deposited in the county treasury pursuant to this paragraph is the
property of the county.
(b) Results in a deficiency that is $5 or less
than the amount due, the ex officio tax receiver may exempt the amount of the
deficiency from collection.