Nevada § 361.5644 Penalty for noncompliance; seizure and sale of mobile or manufactured home

Nevada Statutes

§ 361.5644 — Penalty for noncompliance; seizure and sale of mobile or manufactured home

Nevada § 361.5644

Title 32REVENUE AND TAXATION

Ch. 361Property

Mobile and Manufactured Homes; Recreational Vehicles

This text of Nevada § 361.5644 (Penalty for noncompliance; seizure and sale of mobile or manufactured home) 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. § 361.5644 (2026).

Text

1.If the purchaser, repossessor or other owner of a mobile or manufactured home fails to comply with the provisions of subsection 1 of NRS 361.562 within the required time, there must be added to the tax and collected therewith a penalty in the amount of 10 percent of the tax due. The county assessor may waive this penalty if he or she finds extenuating circumstances sufficient to justify the waiver.

2.If any person required to pay a personal property tax under the provisions of NRS 361.562 neglects or refuses to pay the tax on demand of the county assessor, the county assessor or his or her deputy shall seize the mobile or manufactured home upon which the taxes are due and proceed in accordance with the provisions of NRS 361.535 .

3.The tax is due and the tax and any penalty must be co

Free access — add to your briefcase to read the full text and ask questions with AI

1. If the purchaser, repossessor or other owner of a mobile or manufactured home fails to comply with the provisions of subsection 1 of NRS 361.562 within the required time, there must be added to the tax and collected therewith a penalty in the amount of 10 percent of the tax due. The county assessor may waive this penalty if he or she finds extenuating circumstances sufficient to justify the waiver.
2. If any person required to pay a personal property tax under the provisions of NRS 361.562 neglects or refuses to pay the tax on demand of the county assessor, the county assessor or his or her deputy shall seize the mobile or manufactured home upon which the taxes are due and proceed in accordance with the provisions of NRS 361.535 .
3. The tax is due and the tax and any penalty must be computed for each fiscal year from the date of purchase within or importation into this state.

Legislative History

(Added to NRS by 1965, 531 ; A 1966, 24 ; 1969, 1166 ; 1973, 233 ; 1975, 1088 ; 1977, 1002 ; 1983; 500; 1989, 173 ; 1991, 2099 ; 1993, 97 ; 1997, 1580 ; 1999, 2774 ; 2013, 295 )