Nev. Rev. Stat. § 361.765 — Correction of clerical and typographical errors on tax rolls

1.  If a clerical or typographical error or
errors appear upon the real or personal property tax roll of any county which
have not been corrected by any officer or board vested by law with the duty of
correcting such errors, the county assessor of the county upon whose tax roll
such errors appear shall make a report thereof to the board of county
commissioners of the county.
2.  The board of county commissioners shall
thereupon examine the error or errors so reported, together with such evidence
as may be presented in connection therewith, and, if satisfied that the errors
or any of them are purely clerical or typographical shall:
(a) By an order entered in the minutes of the
board authorize and direct the county treasurer to correct the error or errors
so reported so as to conform to the true assessment; and
(b) Deliver a copy of the order to the county
treasurer, who shall thereupon make the corrections and change the tax roll or
rolls in conformity therewith.
3.  If it appears that corrections of
mathematical or typographical errors on the tax roll are necessary, the county
assessor may, with the concurrence of the county treasurer, make corrections in
the assessed valuation of any property within the county. When such corrections
are made, the county treasurer shall make such adjustments as are necessary to
the tax rolls for fiscal years within 3 years after the fiscal year for which
the corrections were made. The adjustment may be a full refund or a credit
against taxes due which may be allocated over a period no longer than 3 years.
4.  At the end of each fiscal year the
county treasurer shall report to the board of county commissioners all
corrections made under subsection 3 during such fiscal year. The board of
county commissioners shall approve or disapprove each correction reported. The
county treasurer shall make any adjustments to the tax rolls made necessary by
the disapproval by the board of county commissioners of any corrections made.