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.  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.

      (Added to NRS by 2003, 1623)

      NRS 361.7398  Criminal penalty.  Any person who willfully makes a materially false statement or uses any other fraudulent device to secure for himself or herself or any other person the postponed payment of property tax pursuant to the provisions of NRS 361.736 to 361.7398, inclusive, is guilty of a gross misdemeanor.

      (Added to NRS by 2003, 1623)