Nrs: Chapter 375 - Taxes On Transfers Of Real Property

Link to law: https://www.leg.state.nv.us/NRS/NRS-375.html
Published: 2015

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[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.

_________

_________

 

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)