Nevada Revised Statutes 361.465 – Extension and delivery of tax roll after levy
1. Immediately upon the levy of the tax rate the county clerk shall inform the county auditor of the action of the board of county commissioners. The county auditor shall proceed to extend the tax roll by:
Terms Used In Nevada Revised Statutes 361.465
- county: includes Carson City. See Nevada Revised Statutes 0.033
- Ex officio: Literally, by virtue of one's office.
(a) Applying the tax rate levied to the total assessed valuation;
(b) Ascertaining the total taxes to be collected from each property owner; and
(c) Itemizing, separately for each property owner:
(1) The rate of tax applicable to the owner which is levied for each local government, debt service and any other recipient of the tax revenue so that the distribution of the total rate of tax levied upon his or her property is shown; and
(2) The total taxes that would have been collected from the owner if not for the provisions of NRS 361.4722 to 361.4728, inclusive.
2. When the tax roll has been so extended, and not later than July 10 of each year, the county auditor shall deliver it, with his or her certificate attached, to the ex officio tax receiver of the county.