Nevada § 354.220 - Applicability

§ 354.220. Applicability

NRS 354.220 to 354.250 , inclusive, apply in making applications for refund of money which has been paid

into the county treasuries in cases where: 1. Through mistake or inadvertence, a county and school district tax for any 1 tax

year has, by reason of the assessment of the same piece of property, been paid two

or more times. 2. A remission of the assessed valuation on a patented mine or mining claim has been

ordered by a board having jurisdiction of the matter because annual assessment work

was performed thereon, and the remission has not been made by the proper county officers,

and taxes on the full valuation have been paid under protest by the owner of the patented

mining claims. 3. Licenses or taxes have been twice paid on the same band of sheep. 4. In the opinion of the board of county commissioners, or the county treasurer in

those cases in which the county treasurer is authorized to make a refund, the applicant

for refund has a just cause for making the application and the granting of the refund

would be equitable.