Nevada Revised Statutes 361.5607 – Designation of taxes on personal property as uncollectible
Current as of: 2023 | Check for updates
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1. The tax receiver may petition the board of county commissioners to designate as uncollectible those taxes on personal property for whose collection all appropriate procedures have been followed and have proved unsuccessful and:
Terms Used In Nevada Revised Statutes 361.5607
- county: includes Carson City. See Nevada Revised Statutes 0.033
- Personal property: All property that is not real property.
(a) Which have been delinquent for 3 years or more; or
(b) Whose amount, including penalties and costs, is $25 or less. The board may grant or deny the petition with respect to any or all of those taxes.
2. No future liability attaches to the county assessor or the county treasurer for any taxes designated as uncollectible by the board of county commissioners under this section.