The county recorder shall: 1. Conduct and apply audits and other procedures for enforcement as uniformly as is feasible. 2. Collect any tax that is due pursuant to the provisions of this chapter in an equitable manner so that every taxpayer pays the full amount imposed by law. (Added to NRS by 2001, 1588; A […]
1. The county recorder may audit all records relating to the collection and calculation of any tax imposed by this chapter. If the county recorder deems it necessary to conduct an audit, the audit must be completed within 3 years after the date of the original recording of the document that evidences the transfer of […]
1. If an audit is conducted by the county recorder pursuant to the provisions of this chapter, the date on which the audit will be completed must be included in the notice to the taxpayer that the audit will be conducted. 2. The date on which the audit will be completed may be extended by […]
Any amount determined to be refundable by the county recorder after an audit must be refunded to the taxpayer. If it is not possible to determine who paid the tax, the refund must be split equally between the seller and buyer. (Added to NRS by 2001, 1589)
1. If any tax imposed pursuant to this chapter is not paid when due, the county may, within 4 years after the date that the tax was due, record a certificate in the office of the county recorder which states: (a) The amount of the tax and any interest or penalties due; (b) The name […]
1. If a person is delinquent in the payment of any tax imposed by this chapter or has not paid the amount of a deficiency determination, the county may bring an action in a court of this state, a court of any other state or a court of the United States that has competent jurisdiction […]
In an action relating to a tax imposed pursuant to this chapter, process must be served: 1. In accordance with the requirements for service of process set forth in the Nevada Rules of Civil Procedure; or 2. By serving both the buyer and the seller at their place of residence in this state or their […]
A lien may, within 5 years after the date of the judgment or within 5 years after the last extension of the lien in a manner provided in this chapter, be extended by recording in the office of the county recorder a certified copy of the judgment, and from the time of that recording, the […]
1. The county or its authorized representative may issue a warrant for the enforcement of a lien and for the collection of any delinquent tax that is administered pursuant to this chapter: (a) Within 4 years after the person is delinquent in the payment of the tax; or (b) Within 5 years after the last […]
The county may pay or advance to the sheriff or constable the same fees, commissions and expenses for acting upon the warrant as are provided by law for acting upon a writ of execution. The county must approve the fees for publication in a newspaper. Approval from a court is not required for the publication. […]
1. The amounts, including interest and penalties, required to be paid by any person pursuant to this chapter must be satisfied first if: (a) The person is insolvent; (b) The person makes a voluntary assignment of his or her assets; (c) The estate of the person in the hands of executors, administrators or heirs, before […]
A certificate by the county recorder stating that real property has been released from a lien imposed pursuant to this chapter is conclusive evidence that the property has been released. (Added to NRS by 2001, 1590)
