Nev. Rev. Stat. § 361.769 — Assessment of real property not on secured roll

1.  The county assessor of any county in
which real property is located which is not on the secured roll shall assess
the property and petition the appropriate board of equalization to place the
property on the secured roll for the next tax year. The taxes for the current
year and any prior year must be calculated and collected in the same manner as
if the property had been assessed in those years and placed on the secured
roll.
2.  The assessment may be made at any time
within 3 years after the end of the fiscal year in which the taxes would have
been due.
3.  The petition must be made to the:
(a) County board of equalization if the
assessment is made on or after July 1 but before February 1; or
(b) State board of equalization if the assessment
is made on or after February 1, but before July 1.
4.  The county assessor shall give notice
of the assessment by certified letter to the owner of the property on or before
the date on which the petition is filed pursuant to subsection 1. The notice
must include:
(a) A description of the property;
(b) The years for which the taxes were not paid;
(c) The assessed valuation of the property for
each of the years stated in paragraph (b); and
(d) A statement informing the property owner of
his or her right to appeal the assessed valuation at a hearing of the
appropriate board of equalization.