Nevada § 360.250 - Powers and duties of Nevada Tax Commission concerning assessment of property and collection of taxes; sharing information; certificate of compliance with regulations; penalty for falsifying certificate; undercollections

§ 360.250. Powers and duties of Nevada Tax Commission concerning assessment of property and collection of taxes; sharing information; certificate of compliance with regulations; penalty for falsifying certificate; undercollections

1. The Nevada Tax Commission shall adopt general and uniform regulations governing

the assessment of property by the county assessors of the various counties, county

boards of equalization, the State Board of Equalization and the Department. The regulations must include, without limitation, standards for the appraisal and

reappraisal of land to determine its taxable value. 2. The Nevada Tax Commission may: (a) Confer with, advise and direct county assessors, sheriffs as ex officio collectors

of licenses and all other county officers having to do with the preparation of the

assessment roll or collection of taxes or other revenues as to their duties. (b) Prescribe the form and manner in which assessment rolls or tax lists must be kept

by county assessors. (c) Prescribe the form of the statements of property owners in making returns of their

property. (d) Require county assessors, sheriffs as ex officio collectors of licenses and all

other county officers having to do with the preparation of the assessment roll or

collection of taxes or other revenues, to furnish such information in relation to

assessments, licenses or the equalization of property valuations, and in such form

as the Nevada Tax Commission may demand. (e) Except as otherwise provided in this title, share information in its records with

agencies of local governments which are responsible for the collection of debts or

obligations if the confidentiality of the information is otherwise maintained under

the terms and conditions required by law. 3. Each assessor and any other such officer shall certify under penalty of perjury

that in assessing property or furnishing other information required pursuant to this

section he or she has complied with the regulations of the Nevada Tax Commission. This certificate must be appended to each assessment roll and any other information

furnished. 4. A county assessor or other county officer whose certificate is knowingly falsified

is guilty of a misdemeanor. If the Nevada Tax Commission finds that a county assessor or other county officer

has knowingly violated its regulations and thereby has caused less revenue to be collected

from taxes, it shall deduct the amount of the undercollection from the money otherwise

payable to the county from the proceeds of the supplemental city-county relief tax.