Nevada § 361.390 - Duties of county assessor; projections for current and upcoming fiscal years
Full text of Nevada Nevada Revised Statutes § 361.390 — Duties of county assessor; projections for current and upcoming fiscal years, with citation guidance and answers to common questions.
§ 361.390. Duties of county assessor; projections for current and upcoming fiscal years
Each county assessor shall: 1. File with or cause to be filed with the Secretary of the State Board of Equalization,
on or before March 10 of each year, the tax roll, or a true copy thereof, of his or
her county for the current year as corrected by the county board of equalization. 2. Prepare and file with the Department on or before January 31, March 5 and October
31 of each year, a segregation report showing the assessed values for each taxing
entity within the county on a form prescribed by the Department. The assessor shall make projections of assessed value for the current fiscal year
and the upcoming fiscal year regarding real and personal property for which the taxable
value is determined by the assessor. The Department shall make any projections required for the upcoming fiscal year
regarding the net proceeds of minerals and any property for which the taxable value
is determined by the Nevada Tax Commission. 3. Prepare and file with the Department on or before May 5 for the unsecured roll,
on or before August 10 for the secured roll, and on or before October 31 for the unsecured
roll and the secured roll, a statistical report showing values for all categories
of property on a form prescribed by the Department.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 361.390
What does Nevada Revised Statutes § 361.390 cover?
Section 361.390 ("Duties of county assessor; projections for current and upcoming fiscal years") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 361.390?
A common citation format is "Nevada Revised Statutes § 361.390" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 361.390 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.