361.5607 - Designation of taxes on personal property as uncollectible. - Nevada Statutes

361.5607  Designation of taxes on personal property as uncollectible.

      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.

      (Added to NRS by 1983, 845; A 2005, 2662; 2009, 1228)