Nev. Rev. Stat. § 375.250 — Taxpayers’ Bill of Rights for Taxes on Transfer of Real Property

NRS  375.250    Taxpayers’ Bill of Rights for Taxes on Transfer of Real
Property.
1.  The Legislature hereby declares that
each taxpayer has the right:
(a) To be treated by officers and employees of
the county recorder with courtesy, fairness, uniformity, consistency and common
sense.
(b) To a prompt response from the county recorder
to each communication from the taxpayer.
(c) To provide the minimum documentation and
other information as may reasonably be required by the county recorder to carry
out his or her duties.
(d) To be notified, in writing, by the county
recorder whenever an officer or employee of the county recorder determines that
the taxpayer is entitled to an exemption or has been taxed more than is
required pursuant to this chapter.
(e) To written instructions indicating how the
taxpayer may petition for a refund for overpayment of any tax, interest or
penalties.
(f) To recover an overpayment of any tax promptly
upon the final determination of such an overpayment.
(g) To obtain specific advice from the county
recorder concerning any tax.
(h) In any meeting with the county recorder,
including an audit, conference, interview or hearing:
(1) To an explanation by an officer, agent
or employee of the county recorder that describes the procedures to be followed
and the rights of the taxpayer thereunder;
(2) To be represented by himself or
herself or anyone who is otherwise authorized by law to represent the taxpayer
before the county recorder;
(3) To make an audio recording using the
taxpayer’s equipment and at the taxpayer’s expense; and
(4) To receive a copy of any document or
audio recording made by or in the possession of the county recorder relating to
the determination or collection of any tax for which the taxpayer is assessed
pursuant to this chapter, upon payment of the actual cost to the county
recorder of making the copy.
(i) To a full explanation of the authority of the
county recorder to collect the tax or to collect a delinquent tax, including,
without limitation, the procedures and notices for review and appeal that are
required for the protection of the taxpayer. An explanation which meets the
requirements of this section must also be included with each notice to a
taxpayer that an audit will be conducted by the county.
(j) To the immediate release of any lien which
the county recorder has placed on real property for the nonpayment of a tax
when:
(1) The tax is paid;
(2) The period of limitation for collecting
the tax expires;
(3) The lien is the result of an error by
the county recorder;
(4) The county recorder determines that
the taxes, interest and penalties are secured sufficiently by a lien on other
real property;
(5) The release or subordination of the
lien will not jeopardize the collection of the taxes, interest and penalties;
or
(6) The release of the lien will
facilitate the collection of the taxes, interest and penalties.
(k) To be free from harassment and intimidation
by an officer or employee of the county recorder for any reason.
2.  The provisions of this chapter
governing the administration and collection of taxes by the county recorder
must not be construed in such a manner as to interfere or conflict with the
provisions of this section or any applicable regulations.
3.  The provisions of this section apply to
the administration and collection of taxes pursuant to this chapter.