NRS 361.280
District attorney to report unassessed property to county commissioners

  • hearing
  • action against county assessor
  • levy of double amount of taxes against person refusing to give statement.

1.

On or before January 15 of each year, the district attorney shall report in writing to the board of county commissioners of the county all taxable real and personal property in the county unassessed. At that time the county assessor of such county may appear and, by testimony under oath or by other sworn proof, explain to the board the reason for such nonassessment.

2.

If, after hearing such proofs, the board shall be satisfied that such nonassessment was excusable in the county assessor, the board shall cause an order to that effect to be entered upon its minutes. If the board shall be satisfied that any nonassessment was not excusable, then the board shall cause an order to that effect to be entered on its minutes, and the district attorney shall demand of the county assessor all the state and county taxes due and payable upon such property for the preceding year. If the same shall not be paid by the county assessor within 10 days from such demand, then the district attorney forthwith shall commence an action in a court of competent jurisdiction against the county assessor and his or her sureties for the collection, in one suit, of all sums payable by the county assessor.

3.

If it can be proven that any nonassessment was caused by the refusal of the owner, agent or claimant of such property, or of the person or persons having it in possession or under their control or charge, to give a list of it to the county assessor, the county assessor shall not be liable; but the person or persons whose refusal to give the county assessor such list (and whose duty it was under the law to give such list) caused the omission shall pay double the amount of the taxes that would have been imposed upon the property had it been assessed.

Source: Section 361.280 — District attorney to report unassessed property to county commissioners; hearing; action against county assessor; levy of double amount of taxes against person refusing to give statement., https://www.­leg.­state.­nv.­us/NRS/NRS-361.­html#NRS361Sec280.

361.225
Rate of assessment. 361.227
Determination of taxable value. 361.228
Intangible personal property: Exemption from taxation 361.229
Adjustment of actual age of improvements in computation of depreciation. 361.233
Assessment and valuation of real property within common-interest community. 361.235
Assessment of corporate stock and property of partnership 361.240
Assessment of undivided property of deceased and insane persons 361.244
Classification of mobile or manufactured homes and factory-built housing as real property. 361.245
Personal property subject to security interest. 361.260
Method of assessing property for taxation 361.261
Determination of assessed value of property that is not being reappraised: Adoption of factors for improvements. 361.263
Issuance of subpoenas by county assessors 361.265
Written statement concerning personal property: Demand 361.275
Liability of county assessor for taxes not assessed through willful or inexcusable neglect 361.280
District attorney to report unassessed property to county commissioners 361.295
Assessment of real property by two counties: Examination and determination by Department. 361.300
Time and manner for completion of secured tax roll 361.305
Preparation by county assessor of maps or plats of city blocks and subdivisions. 361.310
Time and manner for completion of assessment roll 361.2275
Determination of status of property as leased or used. 361.2285
Adoption of regulations regarding use of income approach for valuation of real property used to conduct business. 361.2445
Conversion of mobile or manufactured home from real to personal property.
Last Updated

Feb. 5, 2021

§ 361.280’s source at nv​.us