Nev. Rev. Stat. § 361.7396 — Denial or revocation of claims; penalty and assessment upon revocation

NRS  361.7396    Denial or revocation of claims; penalty and assessment upon
revocation.    A county treasurer
shall deny any claim to which a claimant is not entitled. A county treasurer
may deny any claim which he or she finds to have been filed with fraudulent
intent. If any such claim has been approved and is afterward revoked, the
amount of the property tax that was postponed together with a 10 percent
penalty becomes due and payable. If the tax and penalty are not paid, the
amount must be assessed against any real or personal property owned by the
claimant.