Nev. Rev. Stat. § 360.230

Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1
Section 360.230 - Duty of Department to investigate property escaping taxation and require placement on tax roll

The Department shall:

1. Diligently investigate any class or kind of property believed to be escaping just taxation. In pursuance thereof, the Department may examine the books and accounts of any person, copartnership or corporation doing business in the State, when such an examination is deemed necessary to a proper determination of the valuation of any property subject to taxation, or the determination of any licenses for the conduct of any business, or the determination of the net proceeds of any mine.
2. Require county assessors, county boards of equalization, county auditors or county treasurers to place upon the roll any property found to be escaping taxation.

NRS 360.230

[Part 3:177:1917; 1919 RL p. 3196; NCL § 6544]-(NRS A 1975, 1648; 1991, 699)
[Part 3:177:1917; 1919 RL p. 3196; NCL § 6544] - (NRS A 1975, 1648; 1991, 699)