Nevada Revised Statutes 360.230 – Duty of Department to investigate property escaping taxation and require placement on tax roll
Current as of: 2023 | Check for updates
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The Department shall:
Terms Used In Nevada Revised Statutes 360.230
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- county: includes Carson City. See Nevada Revised Statutes 0.033
- person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039
1. Diligently investigate any class or kind of property believed to be escaping just taxation. In pursuance thereof, the Department may examine the books and accounts of any person, copartnership or corporation doing business in the State, when such an examination is deemed necessary to a proper determination of the valuation of any property subject to taxation, or the determination of any licenses for the conduct of any business, or the determination of the net proceeds of any mine.
2. Require county assessors, county boards of equalization, county auditors or county treasurers to place upon the roll any property found to be escaping taxation.