Nev. Rev. Stat. § 361.5607 — Designation of taxes on personal property as uncollectible

1.  The tax receiver may petition the board
of county commissioners to designate as uncollectible those taxes on personal
property for whose collection all appropriate procedures have been followed and
have proved unsuccessful and:
(a) Which have been delinquent for 3 years or more;
or
(b) Whose amount, including penalties and costs,
is $25 or less.
Ê The board
may grant or deny the petition with respect to any or all of those taxes.
2.  No future liability attaches to the
county assessor or the county treasurer for any taxes designated as
uncollectible by the board of county commissioners under this section.

Mobile and Manufactured Homes; Recreational Vehicles