Nev. Rev. Stat. ch. 375 – Taxes on Transfers of Real Property | Midpage

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Nevada Revised Statutes

Chapter 375

Nev. Rev. Stat. ch. 375

Taxes on Transfers of Real Property

375.010Definitions 375.015Regulations of Department 375.018Principles for administration by county recorder 375.0185Questions of law by county recorder: Duties of county recorder and district attorney 375.019Powers and duties of Department 375.020Imposition and rate of tax 375.023Imposition of additional tax; rate and collection of tax; disposition of proceeds; reimbursement for cost of collection 375.026Optional imposition of additional tax in certain counties; rate and collection of tax; disposition and use of proceeds 375.030Payment of taxes, penalties and interest 375.060Declaration of value of property; form 375.070Disposition and use of proceeds of tax imposed by NRS 375.020 375.090Exemptions 375.100Recording prohibited when tax not paid; county recorder not subject to liability 375.110Penalty for falsifying value of property 375.120Policy of uniform enforcement of procedures and equitable collection of tax 375.130Power of county recorder to audit records and issue subpoenas 375.140Audits by county recorder: Notification of taxpayer and extension of date for completion 375.150Refund to taxpayer after audit 375.160Recordation of certificate of delinquency; resulting lien; duration and extension of lien 375.170Authority of county to bring action for collection; prosecution by district attorney; issuance of writ of attachment; effect of certificate of county recorder showing delinquency 375.180Manner of service of process 375.190Extension of lien 375.200Warrant: Issuance; effect 375.210Fees for services of sheriff or constable; approval of fees for publication 375.220Cases of priority; subordination to prior recorded lien and certain other debts 375.230Evidentiary effect of certificate of release 375.240Citation of NRS 375.250 375.250Taxpayers’ Bill of Rights for Taxes on Transfer of Real Property 375.260Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights for Taxes on Transfer of Real Property 375.270Provision of instructions to taxpayer 375.280Notice of determination that taxpayer is entitled to exemption or has been taxed more than is required by law 375.290Refund to taxpayer of overpayment together with payment of interest 375.300Provision of response to request submitted by taxpayer 375.310Petition for refund; appeal of denial of refund 375.320Appeal of decision of county recorder 375.330Waiver of tax, penalty and interest