1. 1. Each deed evidencing a transfer of title of real property or land sale installment contract that is presented for recordation to the county recorder must be accompanied by a declaration of value made on a form prescribed by the Nevada Tax Commission.
2. 2. The Nevada Tax Commission shall include in the form prescribed pursuant to subsection 1 a section in which the property owner may claim a partial abatement from taxation provided pursuant to NRS 361.4723 or 361.4724.
3. 3. A county recorder shall not charge or collect any fees for recording the declaration of value required pursuant to this section.

(Added to NRS by 1967, 1761; A 1989, 1504; 2005, 2056; 2009, 1112; 2025, 1084)