Nevada § 361.769 - Assessment of real property not on secured roll
Full text of Nevada Nevada Revised Statutes § 361.769 — Assessment of real property not on secured roll, with citation guidance and answers to common questions.
§ 361.769. Assessment of real property not on secured roll
1. The county assessor of any county in which real property is located which is not
on the secured roll shall assess the property and petition the appropriate board of
equalization to place the property on the secured roll for the next tax year. The taxes for the current year and any prior year must be calculated and collected
in the same manner as if the property had been assessed in those years and placed
on the secured roll. 2. The assessment may be made at any time within 3 years after the end of the fiscal
year in which the taxes would have been due. 3. The petition must be made to the: (a) County board of equalization if the assessment is made on or after July 1 but
before February 1; or (b) State board of equalization if the assessment is made on or after February 1,
but before July 1. 4. The county assessor shall give notice of the assessment by certified letter to
the owner of the property on or before the date on which the petition is filed pursuant
to subsection 1. The notice must include: (a) A description of the property; (b) The years for which the taxes were not paid; (c) The assessed valuation of the property for each of the years stated in paragraph
(b); and (d) A statement informing the property owner of his or her right to appeal the assessed
valuation at a hearing of the appropriate board of equalization.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 361.769
What does Nevada Revised Statutes § 361.769 cover?
Section 361.769 ("Assessment of real property not on secured roll") 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 § 361.769?
A common citation format is "Nevada Revised Statutes § 361.769" (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 § 361.769 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.