Nev. Rev. Stat. § 375.18 — Principles for administration by county recorder

With regard to the administration of any tax
imposed by this chapter, the county recorder shall apply the following
principles:
1.  Forms, instructions and regulations
governing the computation of the amount of tax due must be brief and easily
understood.
2.  In cases where another authority, such
as the United States or this state, also imposes a tax upon the same property
or revenue, the mechanism for collecting the tax imposed by the county must be
as nearly compatible with the collection of the other taxes as is feasible.
3.  Unless a change is made necessary by
statute or to preserve compatibility with a tax imposed by another authority,
the forms, instructions and regulations must remain the same from year to year,
to make the taxpayer’s liability as predictable as is feasible.
4.  Exemptions or waivers, where permitted
by statute, must be granted:
(a) Equitably among eligible taxpayers; and
(b) As sparingly as is consistent with the
legislative intent, to retain the broadest feasible base for the tax.