Nev. Rev. Stat. § 361.773 — Correction of tax rolls to indicate that certain single-family residences are eligible for partial abatement from taxation

NRS  361.773    Correction of tax rolls to indicate that certain single-family
residences are eligible for partial abatement from taxation.
1.  If the tax receiver of a county
determines that a taxpayer has claimed and is entitled to a partial abatement
from taxation for a fiscal year pursuant to NRS
361.4723 , but that the taxpayer for good cause failed to claim the partial
abatement before the extension of the tax roll for that fiscal year pursuant to
NRS 361.465 , the tax receiver may, with
the concurrence of the tax assessor and without the approval of the board of
county commissioners of that county, correct the tax roll of the county at any
time during that fiscal year to indicate that the affected property is eligible
for that partial abatement for that fiscal year.
2.  If the tax receiver corrects the tax
roll of the county pursuant to subsection 1 to indicate that the property of a
taxpayer is eligible for a partial abatement from taxation for a fiscal year,
the taxpayer is entitled to such a tax credit or refund, or combination
thereof, as the tax receiver deems appropriate.