1. As used in NRS 361.505 to 361.5607, inclusive, “migratory property” means any movable personal property which the county assessor expects will not remain in the county for a full fiscal year. 2. Each county assessor, when he or she assesses the migratory property of any person liable to taxation, shall place it on the […]
1. Except as otherwise provided in subsection 2, before June 1 of each year, the tax receiver of each county shall prepare suitable blank receipts that are sequentially numbered to be issued upon the payment, in cash, of taxes on movable personal property. 2. The provisions of this section do not apply in a county […]
If a tax receiver gives any receipt on the payment to him or her of any tax on movable personal property other than that provided for in NRS 361.510, he or she is guilty of a category D felony and shall be punished as provided in NRS 193.130, and shall be removed from office. [66:344:1953]—(NRS […]
1. Except as otherwise provided in this section, on all money collected from personal property tax by the several county assessors and county treasurers, there must be reserved and paid into the county treasury, for the benefit of the general fund of their respective counties, by the county assessor or county treasurer, a percentage commission […]
1. If the person, company or corporation so assessed neglects or refuses to pay the taxes within 30 days after demand, the taxes become delinquent. If the person, company or corporation so assessed neglects or refuses to pay the taxes within 10 days after the taxes become delinquent, a penalty of 10 percent must be […]
On or before the fifth day of each month, the county assessor shall: 1. Return to the county auditor a list, under oath, of all collections made under the provisions of NRS 361.505 and 361.535, and shall, at the same time, return all the original schedules of assessment of such property made the previous month. […]
1. Should the county assessor neglect or refuse to make the monthly statements of his or her collections of movable personal property tax as required by law, or neglect or refuse to file the original schedules of his or her assessments of such property, the county assessor shall be guilty of a misdemeanor, and shall […]
1. The county auditor shall be liable on his or her official bond for double the amount of the loss that the State and county may sustain through the defalcation of the county assessor, or otherwise, in cases where the county auditor has not notified the district attorney of the neglect or refusal of the […]
1. In addition to any other remedies provided by law for the collection of delinquent taxes, the district attorney of the proper county may bring a civil action in a court of competent jurisdiction therein for the recovery of the personal property tax. 2. In cases where personal property taxes, assessed to the same owner […]
The board of county commissioners of any county may by ordinance designate the county treasurer to collect taxes on personal property in the county otherwise collectible by the county assessor, and the county treasurer by virtue of that ordinance has the same rights, powers, duties and liabilities as a county assessor under this chapter for […]
1. The tax receiver may petition the board of county commissioners to designate as uncollectible those taxes on personal property for whose collection all appropriate procedures have been followed and have proved unsuccessful and: (a) Which have been delinquent for 3 years or more; or (b) Whose amount, including penalties and costs, is $25 or […]
