Nevada § 361.7396 Denial or revocation of claims; penalty and assessment upon revocation

Nevada Statutes

§ 361.7396 — Denial or revocation of claims; penalty and assessment upon revocation

Nevada § 361.7396

Title 32REVENUE AND TAXATION

Ch. 361Property

POSTPONEMENT OF PAYMENT OF TAX

This text of Nevada § 361.7396 (Denial or revocation of claims; penalty and assessment upon revocation) 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. § 361.7396 (2026).

Text

A county treasurer shall deny any claim to which a claimant is not entitled. A county treasurer may deny any claim which he or she finds to have been filed with fraudulent intent. If any such claim has been approved and is afterward revoked, the amount of the property tax that was postponed together with a 10 percent penalty becomes due and payable. If the tax and penalty are not paid, the amount must be assessed against any real or personal property owned by the claimant.

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A county treasurer shall deny any claim to which a claimant is not entitled. A county treasurer may deny any claim which he or she finds to have been filed with fraudulent intent. If any such claim has been approved and is afterward revoked, the amount of the property tax that was postponed together with a 10 percent penalty becomes due and payable. If the tax and penalty are not paid, the amount must be assessed against any real or personal property owned by the claimant.