Nevada § 361.275 Liability of county assessor for taxes not assessed through willful or inexcusable neglect; duties of county auditor and county treasurer regarding property not assessed

Nevada Statutes

§ 361.275 — Liability of county assessor for taxes not assessed through willful or inexcusable neglect; duties of county auditor and county treasurer regarding property not assessed

Nevada § 361.275

Title 32REVENUE AND TAXATION

Ch. 361Property

General Provisions

This text of Nevada § 361.275 (Liability of county assessor for taxes not assessed through willful or inexcusable neglect; duties of county auditor and county treasurer regarding property not assessed) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Nev. Rev. Stat. § 361.275 (2026).

Text

1.The county assessor and his or her sureties shall be, and they hereby are, made liable for the taxes on all taxable property, within the county required to be assessed by the county assessor, which is not assessed through the county assessor’s willful or inexcusable neglect. Proof of the nonassessment of any taxable property within the county shall be deemed prima facie evidence of such neglect.

2.The county auditor and the county treasurer shall inform the district attorney of the county of the nature and value of all property not assessed, naming the owner or owners thereof whenever they or either of them shall know or have good reason to believe any property within the county has not been assessed according to law.

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1. The county assessor and his or her sureties shall be, and they hereby are, made liable for the taxes on all taxable property, within the county required to be assessed by the county assessor, which is not assessed through the county assessor’s willful or inexcusable neglect. Proof of the nonassessment of any taxable property within the county shall be deemed prima facie evidence of such neglect.
2. The county auditor and the county treasurer shall inform the district attorney of the county of the nature and value of all property not assessed, naming the owner or owners thereof whenever they or either of them shall know or have good reason to believe any property within the county has not been assessed according to law.