361.7382 - Action by county treasurer on claims; review of decisions on claims. - Nevada Statutes

361.7382  Action by county treasurer on claims; review of decisions on claims.

      1.  A county treasurer shall, within 30 days after receiving a claim pursuant to NRS 361.738, determine:

      (a) Whether the claimant is eligible to postpone the payment of the property taxes accrued against his or her single-family residence;

      (b) The amount of property tax, if any, that will be postponed; and

      (c) The period for which the property tax will be postponed.

      2.  The county treasurer shall notify the claimant of his or her decision by first-class mail.

      3.  Any claimant aggrieved by a decision of the county treasurer may submit a written petition for a review of that decision to the Nevada Tax Commission within 30 days after the claimant receives notice of the decision.

      4.  Any claimant aggrieved by a decision of the Nevada Tax Commission is entitled to judicial review.

      (Added to NRS by 2003, 1622)