Nevada § 361.3205 - Central assessment roll for property of interstate or intercounty nature; notice of assessment; payment; apportionment of taxes; recovery of delinquent taxes

§ 361.3205. Central assessment roll for property of interstate or intercounty nature; notice of assessment; payment; apportionment of taxes; recovery of delinquent taxes

1. The Department shall enter on a central assessment roll the assessed valuation

established for such classes of property as are enumerated in NRS 361.320 , except for private car lines, together with the apportionment of each county of

the assessment. 2. On or before January 1 of the fiscal year in which the assessment is made, the

Department shall mail to each taxpayer on the central assessment roll a notice of

the amount of the taxpayer's assessment. The Department shall bill each such taxpayer pursuant to subsection 3 of NRS 361.480 . Except as otherwise provided in subsection 3, the tax must be paid to the Department

pursuant to NRS 361.483 . 3. If the amount of any tax required by NRS 361.320 or 361.321 for property placed on the unsecured tax roll is not paid within 10 days after it

is due, it is delinquent and must be collected as other delinquent taxes are collected

by law, together with a penalty of 10 percent of the amount of the tax which is owed,

as determined by the Department, in addition to the tax, plus interest at the rate

of 1 percent per month, or fraction of a month, from the date the tax was due until

the date of payment. The Department shall deposit all amounts paid as a penalty or interest pursuant

to this subsection in the State General Fund. 4. Upon receipt, the Department shall: (a) As compensation to the State for the costs of collecting the taxes, transmit the

sum the Legislature specifies from the remittances made to the Department pursuant

to this section to the State Treasurer for deposit to the credit of the Department. The deposited money must be expended by the Department in accordance with its work

program. (b) From the remittances made pursuant to this section, less the amount transmitted

pursuant to paragraph (a), apportion and promptly remit all taxes due each county. 5. As an alternative to any other method of recovering delinquent taxes provided by

this chapter, the Attorney General may bring a civil action in a court of competent

jurisdiction to recover delinquent taxes due under this section in the manner provided

in NRS 361.560 .