Nevada § 361.773 - Correction of tax rolls to indicate that certain single-family residences are eligible for partial abatement from taxation

§ 361.773. Correction of tax rolls to indicate that certain single-family residences are eligible for partial abatement from taxation

1. If the tax receiver of a county determines that a taxpayer has claimed and is entitled

to a partial abatement from taxation for a fiscal year pursuant to NRS 361.4723 , but that the taxpayer for good cause failed to claim the partial abatement before

the extension of the tax roll for that fiscal year pursuant to NRS 361.465 , the tax receiver may, with the concurrence of the tax assessor and without the approval

of the board of county commissioners of that county, correct the tax roll of the county

at any time during that fiscal year to indicate that the affected property is eligible

for that partial abatement for that fiscal year. 2. If the tax receiver corrects the tax roll of the county pursuant to subsection

1 to indicate that the property of a taxpayer is eligible for a partial abatement

from taxation for a fiscal year, the taxpayer is entitled to such a tax credit or

refund, or combination thereof, as the tax receiver deems appropriate.