Nev. Rev. Stat. § 361.5644 — Penalty for noncompliance; seizure and sale of mobile or manufactured home

NRS  361.5644    Penalty for noncompliance; seizure and sale of mobile or
manufactured home.
1.  If the purchaser, repossessor or other
owner of a mobile or manufactured home fails to comply with the provisions of
subsection 1 of NRS 361.562 within the
required time, there must be added to the tax and collected therewith a penalty
in the amount of 10 percent of the tax due. The county assessor may waive this
penalty if he or she finds extenuating circumstances sufficient to justify the
waiver.
2.  If any person required to pay a
personal property tax under the provisions of NRS
361.562 neglects or refuses to pay the tax on demand of the county
assessor, the county assessor or his or her deputy shall seize the mobile or
manufactured home upon which the taxes are due and proceed in accordance with
the provisions of NRS 361.535 .
3.  The tax is due and the tax and any
penalty must be computed for each fiscal year from the date of purchase within
or importation into this state.

Delinquencies, Trustee’s Certificates, Redemption and Sale