[Rev. 11/21/2013 11:12:09
AM--2013]
CHAPTER 375 - TAXES ON TRANSFERS OF REAL
PROPERTY
GENERAL PROVISIONS
NRS 375.010 Definitions.
NRS 375.015 Regulations
of Department.
ADMINISTRATION
NRS 375.018 Principles
for administration by county recorder.
NRS 375.0185 Questions
of law by county recorder: Duties of county recorder and district attorney.
NRS 375.019 Powers
and duties of Department.
NRS 375.020 Imposition
and rate of tax.
NRS 375.023 Imposition
of additional tax; rate and collection of tax; disposition of proceeds;
reimbursement for cost of collection.
NRS 375.026 Optional
imposition of additional tax in certain counties; rate and collection of tax;
disposition and use of proceeds.
NRS 375.030 Payment
of taxes, penalties and interest.
NRS 375.060 Declaration
of value of property.
NRS 375.070 Disposition
and use of proceeds of tax imposed by NRS 375.020.
NRS 375.090 Exemptions.
NRS 375.100 Recording
prohibited when tax not paid; county recorder not subject to liability.
NRS 375.110 Penalty
for falsifying value of property.
ENFORCEMENT
NRS 375.120 Policy
of uniform enforcement of procedures and equitable collection of tax.
NRS 375.130 Power
of county recorder to audit records and issue subpoenas.
NRS 375.140 Audits
by county recorder: Notification of taxpayer and extension of date for
completion.
NRS 375.150 Refund
to taxpayer after audit.
NRS 375.160 Recordation
of certificate of delinquency; resulting lien; duration and extension of lien.
NRS 375.170 Authority
of county to bring action for collection; prosecution by district attorney;
issuance of writ of attachment; effect of certificate of county recorder
showing delinquency.
NRS 375.180 Manner
of service of process.
NRS 375.190 Extension
of lien.
NRS 375.200 Warrant:
Issuance; effect.
NRS 375.210 Fees
for services of sheriff or constable; approval of fees for publication.
NRS 375.220 Cases
of priority; subordination to prior recorded lien and certain other debts.
NRS 375.230 Evidentiary
effect of certificate of release.
RIGHTS AND RESPONSIBILITIES OF TAXPAYERS
NRS 375.240 Citation
of NRS 375.250.
NRS 375.250 Taxpayers’
Bill of Rights for Taxes on Transfer of Real Property.
NRS 375.260 Preparation
and distribution of pamphlet regarding Taxpayers’ Bill of Rights for Taxes on
Transfer of Real Property.
NRS 375.270 Provision
of instructions to taxpayer.
NRS 375.280 Notice
of determination that taxpayer is entitled to exemption or has been taxed more
than is required by law.
NRS 375.290 Refund
to taxpayer of overpayment together with payment of interest.
NRS 375.300 Provision
of response to request submitted by taxpayer.
NRS 375.310 Petition
for refund; appeal of denial of refund.
NRS 375.320 Appeal
of decision of county recorder.
NRS 375.330 Waiver
of tax, penalty and interest.
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GENERAL PROVISIONS
NRS 375.010 Definitions.
1. The following terms, wherever used or
referred to in this chapter, have the following meaning unless a different
meaning clearly appears in the context:
(a) “Buyer” means a person or other legal entity
acquiring title to any estate or present interest in real property in this
State by deed, including, without limitation, a grantee or other transferee of
real property.
(b) “Deed” means every instrument in writing,
whatever its form and by whatever name it is known in law, by which title to
any estate or present interest in real property, including a water right,
permit, certificate or application, is conveyed or transferred to, and vested
in, another person, except that the term does not include:
(1) A lease for any term of years;
(2) An easement;
(3) A deed of trust or common-law mortgage
instrument that encumbers real property;
(4) A last will and testament;
(5) A distribution of the separate
property of a decedent pursuant to chapter 134
of NRS;
(6) An affidavit of a surviving tenant;
(7) A conveyance of a right-of-way; or
(8) A conveyance of an interest in gas,
oil or minerals.
(c) “Escrow” means the delivery of a deed by the
seller into the hands of a third person, including an attorney, title company,
real estate broker or other person engaged in the business of administering
escrows for compensation, to be held by the third person until the happening of
a contingency or performance of a condition, and then to be delivered by the
third person to the buyer.
(d) “Land sale installment contract” means any
agreement between a seller and a buyer of real property located in this State
pursuant to which the buyer gives and the seller receives the consideration
paid in multiple payments during a specified period and the seller retains
title to the real property that is the subject of the agreement until the full
contract price is paid, at which time title to the real property is transferred
by an instrument in writing from the seller to the buyer. The term does not include
a deed of trust or common-law mortgage instrument that encumbers real property
or an option to purchase real property.
(e) “Seller” means a person or other legal entity
transferring title to any estate or present interest in real property in this
State by deed, including, without limitation, a grantor or other transferor of
real property.
(f) “Value” means:
(1) In the case of any deed which is not a
gift, or a land sale installment contract, the amount of the full purchase
price paid or to be paid for the real property.
(2) In the case of a gift, or any deed
with nominal consideration or without stated consideration, the estimated fair
market value of the property.
2. As used in paragraph (f) of subsection
1, “estimated fair market value” means the estimated price the real property
would bring on the open market in a sale between a willing buyer and a willing
seller. Such price may be derived from the assessor’s taxable value or the
prior purchase price, if the prior purchase was within the 5 years immediately
preceding the date of valuation, whichever is higher.
(Added to NRS by 1967, 1759; A 1985, 515; 1989, 1503; 1995, 438; 1997, 1583; 1999, 1067; 2001, 1591; 2005, 2055; 2009, 1109)
NRS 375.015 Regulations of Department. The
Department may prescribe such regulations as it may deem necessary to carry out
the purposes of this chapter.
(Added to NRS by 1967, 1761; A 1975, 1740)
ADMINISTRATION
NRS 375.018 Principles for administration by county recorder. With regard to the administration of any tax
imposed by this chapter, the county recorder shall apply the following
principles:
1. Forms, instructions and regulations
governing the computation of the amount of tax due must be brief and easily
understood.
2. In cases where another authority, such
as the United States or this state, also imposes a tax upon the same property
or revenue, the mechanism for collecting the tax imposed by the county must be
as nearly compatible with the collection of the other taxes as is feasible.
3. Unless a change is made necessary by
statute or to preserve compatibility with a tax imposed by another authority,
the forms, instructions and regulations must remain the same from year to year,
to make the taxpayer’s liability as predictable as is feasible.
4. Exemptions or waivers, where permitted
by statute, must be granted:
(a) Equitably among eligible taxpayers; and
(b) As sparingly as is consistent with the
legislative intent, to retain the broadest feasible base for the tax.
(Added to NRS by 2001, 1587; A 2003, 3485; 2003,
20th Special Session, 170)
NRS 375.0185 Questions of law by county recorder: Duties of county recorder
and district attorney.
1. A county recorder who has any question
of law regarding the imposition or collection of any tax imposed by this
chapter shall request an opinion from the district attorney pursuant to NRS 252.160. The district attorney shall
request an opinion on the question from the Attorney General pursuant to NRS 228.150 if:
(a) The county recorder informs the district
attorney that there is a conflict between the opinions of two or more district
attorneys in this State on the question; or
(b) The district attorney:
(1) Chooses not to render an opinion on
the question; or
(2) Determines that he or she will not be
able to render an opinion on the question within a reasonable time.
2. A county recorder shall not delay the
recordation of any document pending the issuance of an opinion requested from
the Attorney General pursuant to subsection 1 if the appropriate fees and
taxes, as determined by the county recorder, have been paid.
3. If, according to an opinion issued by
the Attorney General in response to a request submitted pursuant to subsection
1, the amount of any taxes received by a county recorder differs from the
amount required by law, the county recorder shall cause the notice required by NRS 375.280 to be given to the taxpayer.
(Added to NRS by 2005, 2055)
NRS 375.019 Powers and duties of Department.
1. The Department shall, to ensure that
the tax imposed by NRS 375.023 is collected fairly
and equitably in all counties, coordinate the collection and administration of
that tax. For this purpose, the Department may conduct such audits of the
records of the various counties as are necessary to carry out the provisions of
NRS 375.023.
2. When requested, the Department shall
render assistance to the county recorder of a county whose population is less
than 30,000 relating to the imposition and collection of the tax imposed by NRS 375.023.
3. The Department is not entitled to
receive any fee for rendering any assistance pursuant to subsection 2.
(Added to NRS by 2003,
20th Special Session, 170)
NRS 375.020 Imposition and rate of tax.
1. A tax, at the rate of:
(a) In a county whose population is 700,000 or
more, $1.25; and
(b) In a county whose population is less than 700,000,
65 cents,
Ê for each
$500 of value or fraction thereof, is hereby imposed on each deed by which any
lands, tenements or other realty is granted, assigned, transferred or otherwise
conveyed to, or vested in, another person, or land sale installment contract,
if the consideration or value of the interest or property conveyed exceeds
$100.
2. The amount of tax must be computed on
the basis of the value of the transferred real property as declared pursuant to
NRS 375.060.
(Added to NRS by 1967, 1760; A 1971, 80; 1989, 1504; 1991, 1043, 1640; 1997, 2466; 2001, 1592; 2009, 1110;
2011, 1234)
NRS 375.023 Imposition of additional tax; rate and collection of tax;
disposition of proceeds; reimbursement for cost of collection.
1. In addition to all other taxes imposed
on transfers of real property, a tax, at the rate of $1.30 on each $500 of value
or fraction thereof, is hereby imposed on each deed by which any lands,
tenements or other realty is granted, assigned, transferred or otherwise
conveyed to, or vested in, another person, or land sale installment contract,
if the consideration or value of the interest or property conveyed exceeds
$100.
2. The amount of the tax must be computed
on the basis of the value of the transferred property as declared pursuant to NRS 375.060.
3. The county recorder of each county
shall collect the tax in the manner provided in NRS
375.030, except that the amount collected must be transmitted to the State
Controller for deposit in the State General Fund within 30 days after the end
of the calendar quarter during which the tax was collected.
4. The county recorder of each county may
deduct and withhold from the taxes collected 1 percent of those taxes to
reimburse the county for the cost of collecting the tax.
(Added to NRS by 2003,
20th Special Session, 170; A 2005, 2056; 2009, 1110)
NRS 375.026 Optional imposition of additional tax in certain counties; rate
and collection of tax; disposition and use of proceeds.
1. In addition to all other taxes imposed
on transfers of real property, the board of county commissioners of a county whose
population is less than 700,000 may impose a tax at the rate of up to 5 cents
for each $500 of value, or fraction thereof, on each deed by which any lands,
tenements or other realty is granted, assigned, transferred or otherwise
conveyed to, or vested in, another person, or land sale installment contract,
if the consideration or value of the interest or property conveyed exceeds
$100.
2. The amount of the tax must be computed
on the basis of the value of the real property that is the subject of the
transfer or land sale installment contract as declared pursuant to NRS 375.060.
3. The county recorder shall collect the
tax in the manner provided in NRS 375.030, except
that he or she shall transmit all the proceeds from the tax imposed pursuant to
this section to the State Treasurer for use in the Plant Industry Program as
required by NRS 561.355.
(Added to NRS by 2003, 3484; A 2009, 1111;
2011, 1234)
NRS 375.030 Payment of taxes, penalties and interest.
1. If any deed evidencing a transfer of
title or land sale installment contract subject to the tax imposed by NRS 375.020 and 375.023
and, if applicable, NRS 375.026 is offered for
recordation, the county recorder shall compute the amount of the tax due and
shall collect that amount before acceptance of the deed for recordation.
2. The buyer and seller are jointly and
severally liable for the payment of the taxes imposed by NRS
375.020, 375.023 and 375.026
and any penalties and interest imposed pursuant to subsection 3. The escrow
holder is not liable for the payment of the taxes imposed by NRS 375.020, 375.023 and 375.026 or any penalties or interest imposed pursuant
to subsection 3.
3. If, after recordation of the deed or
land sale installment contract, the county recorder disallows an exemption that
was claimed at the time the deed was recorded or through audit or otherwise
determines that an additional amount of tax is due, the county recorder shall
promptly notify the person who requested the recording of the deed or land sale
installment contract and the buyer and seller of the additional amount of tax
due. If the additional amount of tax is not paid within 30 days after the date the
buyer and seller are notified, the county recorder shall impose a penalty of 10
percent of the additional amount due in addition to interest at the rate of 1
percent per month, or portion thereof, of the additional amount due calculated
from the date of the original recordation of the deed or land sale installment
contract on which the additional amount is due through the date on which the
additional amount due, penalty and interest are paid to the county recorder.
4. This section does not prohibit a buyer
and seller from agreeing by contract or otherwise that one party or the other
will be responsible for the payment of the tax due pursuant to this chapter,
but such an agreement does not affect the ability of the county recorder to
collect the tax and any penalties and interest from either the buyer or the
seller.
(Added to NRS by 1967, 1760; A 1973, 212; 1981, 844; 1989, 1504; 1999, 1068; 2001, 1592; 2003, 3485; 2003,
20th Special Session, 171; 2009, 1111)
NRS 375.060 Declaration of value of property.
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. 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)
NRS 375.070 Disposition and use of proceeds of tax imposed by NRS
375.020.
1. The county recorder shall transmit the
proceeds of the tax imposed by NRS 375.020 at the
end of each quarter in the following manner:
(a) An amount equal to that portion of the
proceeds which is equivalent to 10 cents for each $500 of value or fraction
thereof must be transmitted to the State Controller who shall deposit that
amount in the Account for Low-Income Housing created pursuant to NRS 319.500.
(b) In a county whose population is 700,000 or
more, an amount equal to that portion of the proceeds which is equivalent to 60
cents for each $500 of value or fraction thereof must be transmitted to the
county treasurer for deposit in the county school district’s fund for capital
projects established pursuant to NRS
387.328, to be held and expended in the same manner as other money
deposited in that fund.
(c) The remaining proceeds must be transmitted to
the State Controller for deposit in the Local Government Tax Distribution
Account created by NRS 360.660 for
credit to the respective accounts of Carson City and each county.
2. In addition to any other authorized use
of the proceeds it receives pursuant to subsection 1, a county or city may use
the proceeds to pay expenses related to or incurred for the development of
affordable housing for families whose income does not exceed 80 percent of the
median income for families residing in the same county, as that percentage is
defined by the United States Department of Housing and Urban Development. A
county or city that uses the proceeds in that manner must give priority to the
development of affordable housing for persons who are elderly or persons with
disabilities.
3. The expenses authorized by subsection 2
include, but are not limited to:
(a) The costs to acquire land and developmental
rights;
(b) Related predevelopment expenses;
(c) The costs to develop the land, including the
payment of related rebates;
(d) Contributions toward down payments made for
the purchase of affordable housing; and
(e) The creation of related trust funds.
(Added to NRS by 1967, 1761; A 1971, 246; 1979, 1403;
1991, 1043,
1641; 1993, 643; 1997, 1392, 2466, 3288; 1999, 18, 439, 440; 2001, 2925; 2003, 3486; 2003,
20th Special Session, 172; 2011, 1234)
NRS 375.090 Exemptions. The
taxes imposed by NRS 375.020, 375.023 and 375.026 do not
apply to:
1. A mere change in identity, form or
place of organization, such as a transfer between a business entity and its
parent, its subsidiary or an affiliated business entity if the affiliated
business entity has identical common ownership.
2. A transfer of title to the United
States, any territory or state or any agency, department, instrumentality or
political subdivision thereof.
3. A transfer of title recognizing the
true status of ownership of the real property, including, without limitation, a
transfer by an instrument in writing pursuant to the terms of a land sale
installment contract previously recorded and upon which the taxes imposed by
this chapter have been paid.
4. A transfer of title without
consideration from one joint tenant or tenant in common to one or more
remaining joint tenants or tenants in common.
5. A transfer, assignment or other
conveyance of real property if the owner of the property is related to the
person to whom it is conveyed within the first degree of lineal consanguinity
or affinity.
6. A transfer of title between former
spouses in compliance with a decree of divorce.
7. A transfer of title to or from a trust
without consideration if a certificate of trust is presented at the time of
transfer.
8. Transfers, assignments or conveyances
of unpatented mines or mining claims.
9. A transfer, assignment or other
conveyance of real property to a corporation or other business organization if
the person conveying the property owns 100 percent of the corporation or
organization to which the conveyance is made.
10. A conveyance of real property by deed
which becomes effective upon the death of the grantor pursuant to NRS 111.655 to 111.699, inclusive.
11. The making, delivery or filing of
conveyances of real property to make effective any plan of reorganization or
adjustment:
(a) Confirmed under the Bankruptcy Act, as
amended, 11 U.S.C. §§ 101 et seq.;
(b) Approved in an equity receivership proceeding
involving a railroad, as defined in the Bankruptcy Act; or
(c) Approved in an equity receivership proceeding
involving a corporation, as defined in the Bankruptcy Act,
Ê if the
making, delivery or filing of instruments of transfer or conveyance occurs
within 5 years after the date of the confirmation, approval or change.
12. A transfer to an educational
foundation. As used in this subsection, “educational foundation” has the
meaning ascribed to it in subsection 3 of NRS
388.750.
13. A transfer to a university foundation.
As used in this subsection, “university foundation” has the meaning ascribed to
it in subsection 3 of NRS 396.405.
(Added to NRS by 1967, 1761; A 1969, 569; 1971, 246; 1985, 862, 2046; 1991, 1122, 2053; 1993, 2308, 2624; 1995, 716, 1037; 2001, 1593; 2003, 3486; 2003,
20th Special Session, 172, 174; 2005, 962, 2057, 2488; 2007, 3393; 2009, 1112;
2011, 1354)
NRS 375.100 Recording prohibited when tax not paid; county recorder not
subject to liability. The county
recorder shall refuse to record any deed, conveyance
or land sale installment contract upon which a tax is imposed by this chapter
if the tax has not been paid and is not subject to liability for refusing to
record a deed, conveyance or land sale
installment contract for which a tax imposed pursuant to this chapter has not
been paid.
(Added to NRS by 1967, 1761; A 1971, 118, 247; 1973,
212; 1979, 1403; 1981, 844; 1989, 1505; 2001, 1594; 2009, 1113)
NRS 375.110 Penalty for falsifying value of property. Any person who willfully falsely declares the
value of transferred real property or land sale installment contract pursuant
to NRS 375.060 is guilty of a misdemeanor and shall
pay the amount of any additional tax required on account of the falsification.
(Added to NRS by 1967, 1762; A 1971, 81; 1973, 213; 1989, 1505; 2009, 1113)
ENFORCEMENT
NRS 375.120 Policy of uniform enforcement of procedures and equitable
collection of tax. The county
recorder shall:
1. Conduct and apply audits and other
procedures for enforcement as uniformly as is feasible.
2. Collect any tax that is due pursuant to
the provisions of this chapter in an equitable manner so that every taxpayer
pays the full amount imposed by law.
(Added to NRS by 2001, 1588; A 2003, 3488; 2003,
20th Special Session, 175)
NRS 375.130 Power of county recorder to audit records and issue subpoenas.
1. The county recorder may audit all
records relating to the collection and calculation of any tax imposed by this
chapter. If the county recorder deems it necessary to conduct an audit, the
audit must be completed within 3 years after the date of the original recording
of the document that evidences the transfer of property for which the tax was
imposed.
2. The county recorder may issue subpoenas
to require the production of documents necessary to determine the amount of the
tax due pursuant to this chapter or to determine whether a person qualifies for
an exemption from taxes pursuant to this chapter. The county recorder may have
the subpoenas served, and upon application of the district attorney, to any
court of competent jurisdiction, enforced in the manner provided by law for the
service and enforcement of subpoenas in a civil action.
(Added to NRS by 2001, 1588; A 2003, 3488; 2003,
20th Special Session, 175)
NRS 375.140 Audits by county recorder: Notification of taxpayer and
extension of date for completion.
1. If an audit is conducted by the county
recorder pursuant to the provisions of this chapter, the date on which the
audit will be completed must be included in the notice to the taxpayer that the
audit will be conducted.
2. The date on which the audit will be
completed may be extended by the county recorder if the county recorder gives
prior written notice of the extension to the taxpayer. The notice must include
an explanation of the reason or reasons that the extension is required.
3. If, after the audit, the county
recorder determines that delinquent taxes are due, interest and penalties may
not be imposed for the period of the extension if the taxpayer did not request
the extension or was not otherwise the cause of the extension.
(Added to NRS by 2001, 1588)
NRS 375.150 Refund to taxpayer after audit. Any
amount determined to be refundable by the county recorder after an audit must
be refunded to the taxpayer. If it is not possible to determine who paid the
tax, the refund must be split equally between the seller and buyer.
(Added to NRS by 2001, 1589)
NRS 375.160 Recordation of certificate of delinquency; resulting lien; duration
and extension of lien.
1. If any tax imposed pursuant to this
chapter is not paid when due, the county may, within 4 years after the date
that the tax was due, record a certificate in the office of the county recorder
which states:
(a) The amount of the tax and any interest or
penalties due;
(b) The name and address of the person who is
liable for the amount due as they appear on the records of the county; and
(c) That the county recorder has complied with
all procedures required by law for determining the amount due.
2. From the time of the recording of the
certificate, the amount due, including interest and penalties, constitutes:
(a) A lien upon the real property for which the
tax was due if the person who owes the tax still owns the property; or
(b) A demand for payment if the property has been
sold or otherwise transferred to another person.
3. The lien has the effect and priority of
a judgment lien and continues for 5 years after the time of the recording of
the certificate unless sooner released or otherwise discharged.
4. Within 5 years after the date of
recording the certificate or within 5 years after the date of the last
extension of the lien pursuant to this subsection, the lien may be extended by
recording a new certificate in the office of the county recorder. From the time
of recording the new certificate, the lien is extended for 5 years, unless
sooner released or otherwise discharged.
(Added to NRS by 2001, 1591; A 2003, 59, 3488; 2003,
20th Special Session, 175; 2011, 400)
NRS 375.170 Authority of county to bring action for collection; prosecution
by district attorney; issuance of writ of attachment; effect of certificate of
county recorder showing delinquency.
1. If a person is delinquent in the
payment of any tax imposed by this chapter or has not paid the amount of a
deficiency determination, the county may bring an action in a court of this
state, a court of any other state or a court of the United States that has
competent jurisdiction to collect the delinquent or deficient amount, penalties
and interest. The action:
(a) May not be brought if the decision that the
payment is delinquent or that there is a deficiency determination is on appeal
to a hearing officer pursuant to NRS 375.320.
(b) Must be brought not later than 4 years after
the payment became delinquent or the determination became final.
2. The district attorney shall prosecute
the action. The provisions of the Nevada Revised Statutes, Nevada Rules of
Civil Procedure and Nevada Rules of Appellate Procedure relating to service of
summons, pleadings, proofs, trials and appeals are applicable to the
proceedings. In the action, a writ of attachment may issue. A bond or affidavit
is not required before an attachment may be issued.
3. In an action, a certificate by the
county recorder showing the delinquency is prima facie evidence of:
(a) The determination of the tax or the amount of
the tax;
(b) The delinquency of the amounts; and
(c) The compliance by the county recorder with
all the procedures required by law relating to the computation and
determination of the amounts.
(Added to NRS by 2001, 1590; A 2003, 3489; 2003,
20th Special Session, 176; 2011, 401)
NRS 375.180 Manner of service of process. In
an action relating to a tax imposed pursuant to this chapter, process must be
served:
1. In accordance with the requirements for
service of process set forth in the Nevada Rules of Civil Procedure; or
2. By serving both the buyer and the
seller at their place of residence in this state or their last known address.
(Added to NRS by 2001, 1589)
NRS 375.190 Extension of lien. A
lien may, within 5 years after the date of the judgment or within 5 years after
the last extension of the lien in a manner provided in this chapter, be
extended by recording in the office of the county recorder a certified copy of
the judgment, and from the time of that recording, the lien must be extended
upon the property in that county for 5 years unless sooner released or
otherwise discharged.
(Added to NRS by 2001, 1591)
NRS 375.200 Warrant: Issuance; effect.
1. The county or its authorized
representative may issue a warrant for the enforcement of a lien and for the
collection of any delinquent tax that is administered pursuant to this chapter:
(a) Within 4 years after the person is delinquent
in the payment of the tax; or
(b) Within 5 years after the last recording of a
certificate copy constituting a lien for the tax.
2. The warrant must be directed to a sheriff
or constable and has the same effect as a writ of execution.
3. The warrant must be levied and sale
made pursuant to the warrant in the same manner and with the same effect as a
levy of and a sale pursuant to a writ of execution.
(Added to NRS by 2001, 1590; A 2011, 401)
NRS 375.210 Fees for services of sheriff or constable; approval of fees for
publication. The county may pay or
advance to the sheriff or constable the same fees, commissions and expenses for
acting upon the warrant as are provided by law for acting upon a writ of
execution. The county must approve the fees for publication in a newspaper.
Approval from a court is not required for the publication.
(Added to NRS by 2001, 1590)
NRS 375.220 Cases of priority; subordination to prior recorded lien and
certain other debts.
1. The amounts, including interest and
penalties, required to be paid by any person pursuant to this chapter must be
satisfied first if:
(a) The person is insolvent;
(b) The person makes a voluntary assignment of
his or her assets;
(c) The estate of the person in the hands of
executors, administrators or heirs, before distribution, is insufficient to pay
all the debts due from the deceased; or
(d) The estate and effects of an absconding,
concealed or absent person required to pay any amount by force of such a
revenue act are levied upon by process of law.
2. This section does not give the county
recorder a preference over:
(a) Any recorded lien that attached before the
date when the amounts required to be paid became a lien; or
(b) Any costs of administration, funeral
expenses, expenses of personal illness, family allowances or debts preferred
pursuant to federal law or wages as provided in NRS 147.195.
(Added to NRS by 2001, 1590; A 2003, 2516)
NRS 375.230 Evidentiary effect of certificate of release. A certificate by the county recorder stating
that real property has been released from a lien imposed pursuant to this
chapter is conclusive evidence that the property has been released.
(Added to NRS by 2001, 1590)
RIGHTS AND RESPONSIBILITIES OF TAXPAYERS
NRS 375.240 Citation of NRS 375.250. NRS 375.250 may be
cited as the Taxpayers’ Bill of Rights for Taxes on the Transfer of Real
Property.
(Added to NRS by 2001, 1585)
NRS 375.250 Taxpayers’ Bill of Rights for Taxes on Transfer of Real
Property.
1. The Legislature hereby declares that
each taxpayer has the right:
(a) To be treated by officers and employees of
the county recorder with courtesy, fairness, uniformity, consistency and common
sense.
(b) To a prompt response from the county recorder
to each communication from the taxpayer.
(c) To provide the minimum documentation and
other information as may reasonably be required by the county recorder to carry
out his or her duties.
(d) To be notified, in writing, by the county
recorder whenever an officer or employee of the county recorder determines that
the taxpayer is entitled to an exemption or has been taxed more than is
required pursuant to this chapter.
(e) To written instructions indicating how the
taxpayer may petition for a refund for overpayment of any tax, interest or
penalties.
(f) To recover an overpayment of any tax promptly
upon the final determination of such an overpayment.
(g) To obtain specific advice from the county
recorder concerning any tax.
(h) In any meeting with the county recorder,
including an audit, conference, interview or hearing:
(1) To an explanation by an officer, agent
or employee of the county recorder that describes the procedures to be followed
and the rights of the taxpayer thereunder;
(2) To be represented by himself or
herself or anyone who is otherwise authorized by law to represent the taxpayer
before the county recorder;
(3) To make an audio recording using the
taxpayer’s equipment and at the taxpayer’s expense; and
(4) To receive a copy of any document or
audio recording made by or in the possession of the county recorder relating to
the determination or collection of any tax for which the taxpayer is assessed
pursuant to this chapter, upon payment of the actual cost to the county
recorder of making the copy.
(i) To a full explanation of the authority of the
county recorder to collect the tax or to collect a delinquent tax, including,
without limitation, the procedures and notices for review and appeal that are
required for the protection of the taxpayer. An explanation which meets the
requirements of this section must also be included with each notice to a
taxpayer that an audit will be conducted by the county.
(j) To the immediate release of any lien which
the county recorder has placed on real property for the nonpayment of a tax
when:
(1) The tax is paid;
(2) The period of limitation for
collecting the tax expires;
(3) The lien is the result of an error by
the county recorder;
(4) The county recorder determines that
the taxes, interest and penalties are secured sufficiently by a lien on other
real property;
(5) The release or subordination of the
lien will not jeopardize the collection of the taxes, interest and penalties;
or
(6) The release of the lien will
facilitate the collection of the taxes, interest and penalties.
(k) To be free from harassment and intimidation
by an officer or employee of the county recorder for any reason.
2. The provisions of this chapter
governing the administration and collection of taxes by the county recorder
must not be construed in such a manner as to interfere or conflict with the
provisions of this section or any applicable regulations.
3. The provisions of this section apply to
the administration and collection of taxes pursuant to this chapter.
(Added to NRS by 2001, 1585; A 2003, 3489; 2003,
20th Special Session, 176)
NRS 375.260 Preparation and distribution of pamphlet regarding Taxpayers’
Bill of Rights for Taxes on Transfer of Real Property. The
county recorder shall cause:
1. To be prepared in simple nontechnical
terms a pamphlet setting forth the Taxpayers’ Bill of Rights for Taxes on the
Transfer of Real Property.
2. A copy of the pamphlet to be
distributed:
(a) To each taxpayer upon request; and
(b) With each notice to a taxpayer that an audit
will be conducted by the county recorder.
(Added to NRS by 2001, 1587)
NRS 375.270 Provision of instructions to taxpayer. The
county recorder shall provide each taxpayer who it determines may be liable for
taxes pursuant to this chapter with simplified written instructions concerning
the rights and responsibilities of the taxpayer, including the:
1. Keeping of records sufficient for audit
purposes;
2. Procedures for paying any taxes that
are due; and
3. Procedures for challenging any
liability for any tax, penalties or interest and for requesting refunds of any
erroneously paid tax, including the steps for appealing a denial thereof.
(Added to NRS by 2001, 1587; A 2003, 3490; 2003,
20th Special Session, 178)
NRS 375.280 Notice of determination that taxpayer is entitled to exemption
or has been taxed more than is required by law. If
an officer or employee of the county recorder determines that a taxpayer is
entitled to an exemption or has been taxed more than is required by law, he or
she shall give written notice of that determination to the taxpayer. The notice
must:
1. Be given within 30 days after the
officer or employee makes his or her determination or, if the determination is
made as a result of an audit, within 30 days after the completion of the audit;
and
2. If appropriate, include instructions
indicating the manner in which the taxpayer may petition for a refund of any
overpayment.
(Added to NRS by 2001, 1587)
NRS 375.290 Refund to taxpayer of overpayment together with payment of
interest. A taxpayer is entitled
to receive on any overpayment of any tax imposed by this chapter a refund
together with interest at a rate determined pursuant to NRS 17.130. No interest is allowed on a
refund of any penalties or interest on the tax that is paid by a taxpayer.
(Added to NRS by 2001, 1587; A 2003, 3490; 2003,
20th Special Session, 178)
NRS 375.300 Provision of response to request submitted by taxpayer. The county recorder shall provide a taxpayer
with a response to any written request submitted by the taxpayer that relates
to a tax imposed by this chapter within 30 days after the county treasurer
receives the request.
(Added to NRS by 2001, 1587; A 2003, 3491; 2003,
20th Special Session, 178)
NRS 375.310 Petition for refund; appeal of denial of refund.
1. After reviewing a petition for a refund,
the county recorder or his or her designee shall approve or disapprove the
refund. If the county recorder approves the refund, he or she shall grant the
refund to the taxpayer.
2. If the county recorder denies a refund,
the petitioner may file a written notice of appeal to the county recorder
within 45 days after the date the county recorder decides to deny the petition.
If notice is not received by the county recorder within 45 days after his or
her decision to deny the petition, the decision of the county recorder is
final.
3. If the county recorder receives a
timely notice of appeal pursuant to subsection 2, he or she shall set a date
for a hearing before a hearing officer and notify the parties of the date,
place and time of the hearing.
(Added to NRS by 2001, 1589)
NRS 375.320 Appeal of decision of county recorder.
1. Any person who is aggrieved by a
decision of the county recorder made pursuant to this chapter may appeal the
decision by filing a notice of appeal with the county recorder within 30 days
after service of the decision upon that person.
2. A hearing officer, appointed by the
county, may review any decision made by the county recorder and may reverse,
affirm or modify any decision of the county recorder. A hearing officer
appointed pursuant to this section must not be an employee of the county
recorder’s office. A decision of a hearing officer is a final decision for
purposes of judicial review.
3. Service of a decision made by the
county recorder or a hearing officer pursuant to this chapter must be made
personally or by certified mail. If service is made by certified mail:
(a) The decision must be enclosed in an envelope
that is addressed to the taxpayer at his or her address as it appears on the
declaration of value or in the records of the county.
(b) It is deemed to be complete at the time the
appropriately addressed envelope containing the decision is deposited with the
United States Postal Service.
4. All decisions of the county recorder
made pursuant to this chapter are final unless appealed.
5. A county recorder or local government
that is a party and is aggrieved by the decision of the hearing officer may
seek judicial review of the decision in the district court of that county.
(Added to NRS by 2001, 1589)
NRS 375.330 Waiver of tax, penalty and interest.
1. The county recorder may waive any tax,
penalty and interest owed by the taxpayer pursuant to this chapter, other than
the tax imposed by NRS 375.023, if the taxpayer
meets the criteria adopted by regulation. If a waiver is granted pursuant to
this subsection, the county shall prepare and maintain on file a statement that
contains:
(a) The reason for the waiver;
(b) The amount of the tax, penalty and interest
owed by the taxpayer; and
(c) The amount of the tax, penalty and interest
waived by the county.
2. If the county recorder or a designated
hearing officer finds that the failure of a person to make a timely payment of
any tax imposed is the result of circumstances beyond his or her control and
occurred despite the exercise of ordinary care and without intent to avoid such
payment, the county recorder may relieve the person of all or part of any
interest or penalty or both.
3. If a person proves to the satisfaction
of the county recorder that the person has in good faith remitted the tax in
reliance upon written advice provided by an officer or employee of the county
recorder, an opinion of the district attorney or Attorney General, or the
written results of an audit of the taxpayer’s records conducted by the county
recorder, the county recorder may not require the taxpayer to pay delinquent
taxes, penalties or interest if the county recorder determines after the completion
of a subsequent audit that the taxes the taxpayer remitted were deficient.
(Added to NRS by 2001, 1588; A 2003, 3491; 2003,
20th Special Session, 178)
