Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 361.7394 — Time when postponed amounts become due; payments authorized before amounts become due
NRS 361.7394 Time when postponed amounts become due; payments authorized
before amounts become due.
1. Except as otherwise provided in NRS 361.7396 , the payment of property tax
postponed pursuant to NRS 361.736 to 361.7398 , inclusive, becomes due and
payable:
(a) If the single-family residence ceases to be
occupied by the claimant, or the claimant sells or otherwise disposes of his or
her possessory interest in the residence;
(b) If the claimant allows any property tax that
has not been postponed on the single-family residence to become delinquent
during the period of postponement;
(c) When the period for which the property tax
will be postponed expires, as indicated in the claimants certificate of
eligibility; or
(d) If the claimant dies. If a surviving spouse
or other member of the household is eligible to file a claim to postpone the
payment of property tax accrued on the single-family residence continues to
occupy the residence, the amounts postponed are not due unless that member of
the household dies or ceases to occupy the residence.
2. Payments on the amount of property tax
postponed may be made before they become due and payable.
Source: official text