NRS 360.250
Powers and duties of Nevada Tax Commission concerning assessment of property and collection of taxes

  • sharing information
  • certificate of compliance with regulations
  • penalty for falsifying certificate
  • undercollections.

1.

The Nevada Tax Commission shall adopt general and uniform regulations governing the assessment of property by the county assessors of the various counties, county boards of equalization, the State Board of Equalization and the Department. The regulations must include, without limitation, standards for the appraisal and reappraisal of land to determine its taxable value.

2.

The Nevada Tax Commission may:

(a)

Confer with, advise and direct county assessors, sheriffs as ex officio collectors of licenses and all other county officers having to do with the preparation of the assessment roll or collection of taxes or other revenues as to their duties.

(b)

Prescribe the form and manner in which assessment rolls or tax lists must be kept by county assessors.

(c)

Prescribe the form of the statements of property owners in making returns of their property.

(d)

Require county assessors, sheriffs as ex officio collectors of licenses and all other county officers having to do with the preparation of the assessment roll or collection of taxes or other revenues, to furnish such information in relation to assessments, licenses or the equalization of property valuations, and in such form as the Nevada Tax Commission may demand.

(e)

Except as otherwise provided in this title, share information in its records with agencies of local governments which are responsible for the collection of debts or obligations if the confidentiality of the information is otherwise maintained under the terms and conditions required by law.

3.

Each assessor and any other such officer shall certify under penalty of perjury that in assessing property or furnishing other information required pursuant to this section he or she has complied with the regulations of the Nevada Tax Commission. This certificate must be appended to each assessment roll and any other information furnished.

4.

A county assessor or other county officer whose certificate is knowingly falsified is guilty of a misdemeanor. If the Nevada Tax Commission finds that a county assessor or other county officer has knowingly violated its regulations and thereby has caused less revenue to be collected from taxes, it shall deduct the amount of the undercollection from the money otherwise payable to the county from the proceeds of the supplemental city-county relief tax.

Source: Section 360.250 — Powers and duties of Nevada Tax Commission concerning assessment of property and collection of taxes; sharing information; certificate of compliance with regulations; penalty for falsifying certificate; undercollections., https://www.­leg.­state.­nv.­us/NRS/NRS-360.­html#NRS360Sec250.

360.010
Nevada Tax Commission: Creation 360.020
Qualifications of commissioners. 360.030
Limitations on appointment of commissioners 360.050
Compensation of commissioners. 360.070
Location of office of Nevada Tax Commission. 360.080
Quorum 360.090
Adoption of regulations by Nevada Tax Commission governing business of Commission and Department. 360.092
Adoption of regulations by Nevada Tax Commission for electronic submission of returns and remission of payments by credit card, debit card or electronic transfer of money. 360.093
Adoption of regulations by Nevada Tax Commission to carry out certain provisions regarding waiver of taxes, penalties and interest, and imposition of penalties. 360.095
Principles for adoption of regulations, policies of enforcement and policies for auditing of taxpayers by Nevada Tax Commission. 360.100
Annual report by Department 360.105
Submission of proposed budget and legislation of Department to Nevada Tax Commission. 360.120
Department of Taxation: Creation 360.130
Duties of Executive Director 360.133
Duty of Executive Director to prepare technical bulletins 360.137
Duty of Executive Director to submit tax expenditure report 360.140
Organization of Department 360.142
Investigation of background and personal history of employees and contractors of Department. 360.145
Employees of Department: Evaluation on basis of assessments or collections prohibited. 360.200
General powers of Department. 360.203
Reduction of rate of certain taxes on business under certain circumstances 360.205
Power of Department to deny license, registration or permit to applicant who is liable to Department. 360.210
Power of Department to appraise and assess property. 360.215
Powers and duties of Department regarding county assessors, assessment procedures and equalization. 360.217
Duty of Department to adopt regulations to implement credit against certain taxes for matching employee contributions to college savings trust accounts. 360.220
Duty of Department to require local governments to submit fiscal information. 360.225
Duty of Department to investigate eligibility for abatement, exemption or deferral of certain taxes 360.230
Duty of Department to investigate property escaping taxation and require placement on tax roll. 360.232
Audits by Department: Notification of taxpayer and extension of date for completion. 360.233
Notice of determination by Department that taxpayer is entitled to exemption or has been taxed or assessed more than is required by law. 360.235
Refund or credit to taxpayer after audit. 360.236
Overpayments: Credit against other amounts due required before any refund. 360.238
Department may charge fee for returned checks. 360.240
Power of Department to summon witnesses and issue and seek enforcement of subpoenas 360.245
Decision of Department final unless appealed to Nevada Tax Commission 360.247
Hearing on appeal concerning liability for tax must be open to public 360.250
Powers and duties of Nevada Tax Commission concerning assessment of property and collection of taxes 360.255
Confidentiality of records and files of Department 360.260
Power of Nevada Tax Commission to institute and instigate action and prosecution. 360.261
Duty of Department to report to Legislature certain decisions or agreements concerning collection of sales and use taxes. 360.262
Collection of unpaid sales or use taxes not required when cost of collection would exceed amount due. 360.263
Power of Nevada Tax Commission to compromise liability of taxpayers under certain circumstances 360.264
Delinquent taxes: Annual reports 360.265
Power of Nevada Tax Commission regarding uncollectible debts. 360.270
Enumerated powers do not exclude necessary and proper power of Nevada Tax Commission or Department. 360.271
Deposit of money received by Department in lieu of surety bond. 360.278
Authority to engage service of armored car. 360.279
Disposition of security for payment of sales and use taxes which remains unclaimed after account closed. 360.280
Duties of county assessor and board of county commissioners. 360.283
Annual determination of population of towns, townships, cities and counties 360.285
Certification of population by Governor. 360.287
Apportionment of tax receipts to cities. 360.288
Revision of population counts to count inmate in block, block group and census tract in which inmate resided before incarceration. 360.289
Annual reports of projected population of counties.
Last Updated

Feb. 5, 2021

§ 360.250’s source at nv​.us