Nevada Revised Statutes 361.769 – Assessment of real property not on secured roll
1. The county assessor of any county in which real property is located which is not on the secured roll shall assess the property and petition the appropriate board of equalization to place the property on the secured roll for the next tax year. The taxes for the current year and any prior year must be calculated and collected in the same manner as if the property had been assessed in those years and placed on the secured roll.
Terms Used In Nevada Revised Statutes 361.769
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- county: includes Carson City. See Nevada Revised Statutes 0.033
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
2. The assessment may be made at any time within 3 years after the end of the fiscal year in which the taxes would have been due.
3. The petition must be made to the:
(a) County board of equalization if the assessment is made on or after July 1 but before February 1; or
(b) State board of equalization if the assessment is made on or after February 1, but before July 1.
4. The county assessor shall give notice of the assessment by certified letter to the owner of the property on or before the date on which the petition is filed pursuant to subsection 1. The notice must include:
(a) A description of the property;
(b) The years for which the taxes were not paid;
(c) The assessed valuation of the property for each of the years stated in paragraph (b); and
(d) A statement informing the property owner of his or her right to appeal the assessed valuation at a hearing of the appropriate board of equalization.