Nevada § 361.485 - Duties of tax receiver when taxes paid; certain overpayments not refunded; certain deficiencies not collected

§ 361.485. Duties of tax receiver when taxes paid; certain overpayments not refunded; certain deficiencies not collected

1. Whenever any tax is paid to the ex officio tax receiver, he or she shall appropriately

record the payment and the date thereof on the tax roll contiguously with the name

of the person or the description of the property liable for the taxes, and shall give

a receipt for the payment if requested by the taxpayer. 2. If the assessment roll is maintained on magnetic storage files in a computer system,

the requirement of subsection 1 is met if the system is capable of producing, as printed

output, the assessment roll with the dates of payments shown opposite the name of

the person or the description of the property liable for the taxes. 3. If the amount of taxes and penalties paid on personal property, together with the

amount of any partial abatements of those taxes to which the taxpayer may be entitled: (a) Results in an overpayment that is less than the average cost of collecting property

taxes in this State as determined by the Nevada Tax Commission, the ex officio tax

receiver shall pay the amount of the overpayment into the county treasury for the

benefit of the general fund of the county, unless the taxpayer who made the overpayment

requests a refund within 6 months after the original payment. All interest paid on money deposited in the county treasury pursuant to this paragraph

is the property of the county. (b) Results in a deficiency, the amount of the deficiency, other than a payment for

a penalty, must be exempted from collection if the amount of the deficiency is less

than the average cost of collecting property taxes in this State as determined by

the Nevada Tax Commission. 4. If the amount of taxes paid on real property: (a) Results in an overpayment that does not exceed the amount due by more than $5,

the ex officio tax receiver shall pay the amount of the overpayment into the county

treasury for the benefit of the general fund of the county, unless the taxpayer who

made the overpayment requests a refund within 6 months after the original payment. All interest paid on money deposited in the county treasury pursuant to this paragraph

is the property of the county. (b) Results in a deficiency that is $5 or less than the amount due, the ex officio

tax receiver may exempt the amount of the deficiency from collection.