Nevada § 361.5607 Designation of taxes on personal property as uncollectible

Nevada Statutes

§ 361.5607 — Designation of taxes on personal property as uncollectible

Nevada § 361.5607

Title 32REVENUE AND TAXATION

Ch. 361Property

Property on Unsecured Roll

This text of Nevada § 361.5607 (Designation of taxes on personal property as uncollectible) 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. § 361.5607 (2026).

Text

1. The tax receiver may petition the board of county commissioners to designate as uncollectible those taxes on personal property for whose collection all appropriate procedures have been followed and have proved unsuccessful and:

(a)Which have been delinquent for 3 years or more; or

(b)Whose amount, including penalties and costs, is $25 or less. Ê The board may grant or deny the petition with respect to any or all of those taxes. 2. No future liability attaches to the county assessor or the county treasurer for any taxes designated as uncollectible by the board of county commissioners under this section.

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1. The tax receiver may petition the board of county commissioners to designate as uncollectible those taxes on personal property for whose collection all appropriate procedures have been followed and have proved unsuccessful and:
(a) Which have been delinquent for 3 years or more; or
(b) Whose amount, including penalties and costs, is $25 or less.
Ê The board may grant or deny the petition with respect to any or all of those taxes.
2. No future liability attaches to the county assessor or the county treasurer for any taxes designated as uncollectible by the board of county commissioners under this section.