2005 Nevada Revised Statutes - Chapter 375 — Taxes on Transfers of Real Property
CHAPTER 375 - TAXES ON TRANSFERS OF REALPROPERTY
GENERAL PROVISIONS
NRS 375.010 Definitions.
NRS 375.015 Regulationsof Department.
ADMINISTRATION
NRS 375.018 Principlesfor administration by county recorder.
NRS 375.0185 Questionsof law by county recorder: Duties of county recorder and district attorney.
NRS 375.019 Powersand duties of Department.
NRS 375.020 Impositionand rate of tax.
NRS 375.023 Impositionof additional tax; rate and collection of tax; disposition of proceeds;reimbursement for cost of collection.
NRS 375.026 Optionalimposition of additional tax in certain counties; rate and collection of tax;disposition and use of proceeds.
NRS 375.030 Paymentof taxes, penalties and interest.
NRS 375.060 Declarationof value of property.
NRS 375.070 Dispositionand use of proceeds of tax imposed by NRS375.020.
NRS 375.090 Exemptions.
NRS 375.100 Recordingprohibited when tax not paid; county recorder not subject to liability.
NRS 375.110 Penaltyfor falsifying value of property.
ENFORCEMENT
NRS 375.120 Policyof uniform enforcement of procedures and equitable collection of tax.
NRS 375.130 Powerof county recorder to audit records and issue subpoenas.
NRS 375.140 Auditsby county recorder: Notification of taxpayer and extension of date forcompletion.
NRS 375.150 Refundto taxpayer after audit.
NRS 375.160 Recordationof certificate of delinquency; resulting lien; duration and extension of lien.
NRS 375.170 Authorityof county to bring action for collection; prosecution by district attorney;issuance of writ of attachment; effect of certificate of county recordershowing delinquency.
NRS 375.180 Mannerof service of process.
NRS 375.190 Extensionof lien.
NRS 375.200 Warrant:Issuance; effect.
NRS 375.210 Feesfor services of sheriff or constable; approval of fees for publication.
NRS 375.220 Casesof priority; subordination to prior recorded lien and certain other debts.
NRS 375.230 Evidentiaryeffect of certificate of release.
RIGHTS AND RESPONSIBILITIES OF TAXPAYERS
NRS 375.240 Citationof NRS 375.250.
NRS 375.250 TaxpayersBill of Rights for Taxes on Transfer of Real Property.
NRS 375.260 Preparationand distribution of pamphlet regarding Taxpayers Bill of Rights for Taxes onTransfer of Real Property.
NRS 375.270 Provisionof instructions to taxpayer.
NRS 375.280 Noticeof determination that taxpayer is entitled to exemption or has been taxed morethan is required by law.
NRS 375.290 Refundto taxpayer of overpayment together with payment of interest.
NRS 375.300 Provisionof response to request submitted by taxpayer.
NRS 375.310 Petitionfor refund; appeal of denial of refund.
NRS 375.320 Appealof decision of county recorder.
NRS 375.330 Waiverof tax, penalty and interest.
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GENERAL PROVISIONS
1. Thefollowing terms, wherever used or referred to in this chapter, have thefollowing meaning unless a different meaning clearly appears in the context:
(a) Buyermeans a person or other legal entity acquiring title to any estate or presentinterest in real property in this State by deed, including, without limitation,a grantee or other transferee of real property.
(b) Deed means every instrument in writing, whateverits form and by whatever name it is known in law, by which title to any estateor present interest in real property, including a water right, permit,certificate or application, is conveyed or transferred to, and vested in,another person, except that the term does not include:
(1) A lease for any term of years;
(2) An easement;
(3) A deed of trust or common-law mortgageinstrument that encumbers real property;
(4) A last will and testament;
(5) A distribution of the separate property of adecedent pursuant to chapter 134 of NRS;
(6) An affidavit of a surviving tenant;
(7) A conveyance of a right-of-way; or
(8) A conveyance of an interest in gas, oil orminerals.
(c) Escrow means the delivery of a deed by the sellerinto the hands of a third person, including an attorney, title company, realestate broker or other person engaged in the business of administering escrowsfor compensation, to be held by the third person until the happening of acontingency or performance of a condition, and then to be delivered by thethird person to the buyer.
(d) Seller means a person or other legal entitytransferring title to any estate or present interest in real property in thisState by deed, including, without limitation, a grantor or other transferor ofreal property.
(e) Value means:
(1) In the case of any deed which is not a gift,the amount of the full purchase price paid or to be paid for the real property.
(2) In the case of a gift, or any deed withnominal consideration or without stated consideration, the estimated fairmarket value of the property.
2. As used in paragraph (e) of subsection 1,estimated fair market value means the estimated price the real property wouldbring on the open market in a sale between a willing buyer and a willingseller. Such price may be derived from the assessors taxable value or the priorpurchase price, if the prior purchase was within the 5 years immediatelypreceding the date of valuation, whichever is higher.
(Added to NRS by 1967, 1759; A 1985, 515; 1989, 1503;1995, 438; 1997, 1583; 1999,1067; 2001, 1591;2005, 2055)
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(Added to NRS by 1967, 1761; A 1975,1740)(Substituted in revision for NRS 375.080)
ADMINISTRATION
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1. Forms, instructions and regulations governing thecomputation of the amount of tax due must be brief and easily understood.
2. In cases where another authority, such as theUnited States or this state, also imposes a tax upon the same property orrevenue, the mechanism for collecting the tax imposed by the county must be asnearly compatible with the collection of the other taxes as is feasible.
3. Unless a change is made necessary by statute or topreserve compatibility with a tax imposed by another authority, the forms,instructions and regulations must remain the same from year to year, to makethe taxpayers liability as predictable as is feasible.
4. Exemptions or waivers, where permitted by statute,must be granted:
(a) Equitably among eligible taxpayers; and
(b) As sparingly as is consistent with the legislativeintent, to retain the broadest feasible base for the tax.
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1. A county recorder who has any question of lawregarding the imposition or collection of any tax imposed by this chapter shallrequest an opinion from the district attorney pursuant to
(a) The county recorder informs the district attorneythat there is a conflict between the opinions of two or more district attorneysin this State on the question; or
(b) The district attorney:
(1) Chooses not to render an opinion on thequestion; or
(2) Determines that he will not be able torender an opinion on the question within a reasonable time.
2. A county recorder shall not delay the recordationof any document pending the issuance of an opinion requested from the AttorneyGeneral pursuant to subsection 1 if the appropriate fees and taxes, asdetermined by the county recorder, have been paid.
3. If, according to an opinion issued by the AttorneyGeneral in response to a request submitted pursuant to subsection 1, the amountof any taxes received by a county recorder differs from the amount required bylaw, the county recorder shall cause the notice required by
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1. The Department shall, to ensure that the taximposed by NRS 375.023 is collectedfairly and equitably in all counties, coordinate the collection and administrationof that tax. For this purpose, the Department may conduct such audits of therecords of the various counties as are necessary to carry out the provisions ofNRS 375.023.
2. When requested, the Department shall renderassistance to the county recorder of a county whose population is less than30,000 relating to the imposition and collection of the tax imposed by
3. The Department is not entitled to receive any feefor rendering any assistance pursuant to subsection 2.
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1. A tax, at the rate of:
(a) In a county whose population is 400,000 or more,$1.25; and
(b) In a county whose population is less than 400,000,65 cents,
for each$500 of value or fraction thereof, is hereby imposed on each deed by which anylands, tenements or other realty is granted, assigned, transferred or otherwiseconveyed to, or vested in, another person, if the consideration or value of theinterest or property conveyed exceeds $100.
2. The amount of tax must be computed on the basis ofthe value of the transferred real property as declared pursuant to
(Added to NRS by 1967, 1760; A 1971, 80; 1989, 1504;1991, 1043, 1640; 1997, 2466;
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1. In addition to all other taxes imposed on transfersof real property, a tax, at the rate of $1.30 on each $500 of value or fractionthereof, is hereby imposed on each deed by which any lands, tenements or otherrealty is granted, assigned, transferred or otherwise conveyed to, or vestedin, another person, if the consideration or value of the interest or propertyconveyed exceeds $100.
2. The amount of the tax must be computed on the basisof the value of the transferred property as declared pursuant to
3. The county recorder of each county shall collectthe tax in the manner provided in NRS375.030, except that the amount collected must be transmitted to the StateController for deposit in the State General Fund within 30 days after the endof the calendar quarter during which the tax was collected.
4. The county recorder of each county may deduct andwithhold from the taxes collected 1 percent of those taxes to reimburse thecounty for the cost of collecting the tax.
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1. In addition to all other taxes imposed on transfersof real property, the board of county commissioners of a county whosepopulation is less than 400,000 may impose a tax at the rate of up to 5 centsfor each $500 of value, or fraction thereof, on each deed by which any lands,tenements or other realty is granted, assigned, transferred or otherwiseconveyed to, or vested in, another person, if the consideration or value of theinterest or property conveyed exceeds $100.
2. The amount of the tax must be computed on the basisof the value of the transferred real property as declared pursuant to
3. The county recorder shall collect the tax in themanner provided in NRS 375.030, exceptthat he shall transmit all the proceeds from the tax imposed pursuant to thissection to the State Treasurer for use in the Plant Industry Program as requiredby NRS 561.355.
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1. If any deedevidencing a transfer of title subject to the tax imposed by
2. The buyerand seller are jointly and severally liable for the payment of the taxesimposed by NRS 375.020,
3. If afterrecordation of the deed, the county recorder disallows an exemption that wasclaimed at the time the deed was recorded or through audit or otherwisedetermines that an additional amount of tax is due, the county recorder shallpromptly notify the person who requested the recording of the deed and thebuyer and seller of the additional amount of tax due. If the additional amountof tax is not paid within 30 days after the date the buyer and seller arenotified, the county recorder shall impose a penalty of 10 percent of theadditional amount due in addition to interest at the rate of 1 percent permonth, or portion thereof, of the additional amount due calculated from thedate of the original recordation of the deed on which the additional amount isdue through the date on which the additional amount due, penalty and interestare paid to the county recorder.
4. This section does not prohibit a buyer and sellerfrom agreeing by contract or otherwise that one party or the other will beresponsible for the payment of the tax due pursuant to this chapter, but suchan agreement does not affect the ability of the county recorder to collect thetax and any penalties and interest from either the buyer or the seller.
(Added to NRS by 1967, 1760; A 1973, 212; 1981, 844;1989, 1504; 1999,1068; 2001, 1592;2003, 3485;
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1. Each deed evidencing atransfer of title of real property that is presented for recordation to thecounty recorder must be accompanied by a declaration of value made on a formprescribed by the Nevada Tax Commission.
2. A county recorder shall not charge or collect anyfees for recording the declaration of value required pursuant to this section.
(Added to NRS by 1967, 1761; A 1989, 1504;
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1. The county recorder shall transmit the proceeds ofthe tax imposed by NRS 375.020 at theend of each quarter in the following manner:
(a) An amount equal to that portion of the proceedswhich is equivalent to 10 cents for each $500 of value or fraction thereof mustbe transmitted to the State Controller who shall deposit that amount in theAccount for Low-Income Housing created pursuant to
(b) In a county whose population is more than 400,000,an amount equal to that portion of the proceeds which is equivalent to 60 centsfor each $500 of value or fraction thereof must be transmitted to the countytreasurer for deposit in the county school districts fund for capital projectsestablished pursuant to NRS 387.328, tobe held and expended in the same manner as other money deposited in that fund.
(c) The remaining proceeds must be transmitted to theState Controller for deposit in the Local Government Tax Distribution Accountcreated by NRS 360.660 for credit to therespective accounts of Carson City and each county.
2. In addition to any other authorized use of theproceeds it receives pursuant to subsection 1, a county or city may use theproceeds to pay expenses related to or incurred for the development ofaffordable housing for families whose income does not exceed 80 percent of themedian income for families residing in the same county, as that percentage isdefined by the United States Department of Housing and Urban Development. Acounty or city that uses the proceeds in that manner must give priority to thedevelopment of affordable housing for persons who are disabled or elderly.
3. The expenses authorized by subsection 2 include,but are not limited to:
(a) The costs to acquire land and developmental rights;
(b) Related predevelopment expenses;
(c) The costs to develop the land, including thepayment of related rebates;
(d) Contributions toward down payments made for thepurchase of affordable housing; and
(e) The creation of related trust funds.
(Added to NRS by 1967, 1761; A 1971, 246; 1979, 1403;1991, 1043, 1641; 1993, 643; 1997, 1392, 2466, 3288;
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1. A mere change in identity, form or place oforganization, such as a transfer between a corporation and its parentcorporation, a subsidiary or an affiliated corporation if the affiliatedcorporation has identical common ownership.
2. A transfer of title to the United States, anyterritory or state or any agency, department, instrumentality or politicalsubdivision thereof.
3. A transfer of title recognizing the true status ofownership of the real property.
4. A transfer of title without consideration from onejoint tenant or tenant in common to one or more remaining joint tenants ortenants in common.
5. A transfer, assignment or other conveyance of realproperty if the owner of the property is related to the person to whom it isconveyed within the first degree of lineal consanguinity or affinity.
6. A transfer of title between former spouses incompliance with a decree of divorce.
7. A transfer of title to or from a trust withoutconsideration if a certificate of trust is presented at the time of transfer.
8. Transfers, assignments or conveyances of unpatentedmines or mining claims.
9. A transfer, assignment or other conveyance of realproperty to a corporation or other business organization if the personconveying the property owns 100 percent of the corporation or organization towhich the conveyance is made.
10. A conveyance of real property by deed whichbecomes effective upon the death of the grantor pursuant to
11. The making, delivery or filing of conveyances ofreal property to make effective any plan of reorganization or adjustment:
(a) Confirmed under the Bankruptcy Act, as amended, 11U.S.C. 101 et seq.;
(b) Approved in an equity receivership proceedinginvolving a railroad, as defined in the Bankruptcy Act; or
(c) Approved in an equity receivership proceedinginvolving a corporation, as defined in the Bankruptcy Act,
if themaking, delivery or filing of instruments of transfer or conveyance occurswithin 5 years after the date of the confirmation, approval or change.
12. The making or delivery of conveyances of realproperty to make effective any order of the Securities and Exchange Commissionif:
(a) The order of the Securities and Exchange Commissionin obedience to which the transfer or conveyance is made recites that thetransfer or conveyance is necessary or appropriate to effectuate the provisionsof section 11 of the Public Utility Holding Company Act of 1935, 15 U.S.C. 79k;
(b) The order specifies and itemizes the property whichis ordered to be transferred or conveyed; and
(c) The transfer or conveyance is made in obedience tothe order.
13. A transfer to an educational foundation. As usedin this subsection, educational foundation has the meaning ascribed to it insubsection 3 of NRS 388.750.
14. A transfer to a university foundation. As used inthis subsection, university foundation has the meaning ascribed to it insubsection 3 of NRS 396.405.
(Added to NRS by 1967, 1761; A 1969, 569; 1971, 246;1985, 862, 2046; 1991, 1122, 2053; 1993, 2308, 2624; 1995, 716, 1037;
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(Added to NRS by 1967, 1761; A 1971, 118, 247; 1973,212; 1979, 1403; 1981, 844; 1989, 1505;
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(Added to NRS by 1967, 1762; A 1971, 81; 1973, 213;1989, 1505)
ENFORCEMENT
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1. Conduct and apply audits and other procedures forenforcement as uniformly as is feasible.
2. Collect any tax that is due pursuant to theprovisions of this chapter in an equitable manner so that every taxpayer paysthe full amount imposed by law.
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1. The county recorder may audit all records relatingto the collection and calculation of any tax imposed by this chapter. If thecounty recorder deems it necessary to conduct an audit, the audit must becompleted within 3 years after the date of the original recording of thedocument that evidences the transfer of property for which the tax was imposed.
2. The county recorder may issue subpoenas to requirethe production of documents necessary for him to determine the amount of thetax due pursuant to this chapter or to determine whether a person qualifies foran exemption from taxes pursuant to this chapter. The county recorder may havethe subpoenas served, and upon application of the district attorney, to anycourt of competent jurisdiction, enforced in the manner provided by law for theservice and enforcement of subpoenas in a civil action.
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1. If an audit is conducted by the county recorderpursuant to the provisions of this chapter, the date on which the audit will becompleted must be included in the notice to the taxpayer that the audit will beconducted.
2. The date on which the audit will be completed maybe extended by the county recorder if the county recorder gives prior writtennotice of the extension to the taxpayer. The notice must include an explanationof the reason or reasons that the extension is required.
3. If, after the audit, the county recorder determinesthat delinquent taxes are due, interest and penalties may not be imposed forthe period of the extension if the taxpayer did not request the extension orwas not otherwise the cause of the extension.
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1. If any tax imposed pursuant to this chapter is notpaid when due, the county may, within 3 years after the date that the tax wasdue, record a certificate in the office of the county recorder which states:
(a) The amount of the tax and any interest or penaltiesdue;
(b) The name and address of the person who is liablefor the amount due as they appear on the records of the county; and
(c) That the county recorder has complied with allprocedures required by law for determining the amount due.
2. From the time of the recording of the certificate,the amount due, including interest and penalties, constitutes:
(a) A lien upon the real property for which the tax wasdue if the person who owes the tax still owns the property; or
(b) A demand for payment if the property has been soldor otherwise transferred to another person.
3. The lien has the effect and priority of a judgmentlien and continues for 5 years after the time of the recording of thecertificate unless sooner released or otherwise discharged.
4. Within 5 years after the date of recording thecertificate or within 5 years after the date of the last extension of the lienpursuant to this subsection, the lien may be extended by recording a newcertificate in the office of the county recorder. From the time of recordingthe new certificate, the lien is extended for 5 years, unless sooner releasedor otherwise discharged.
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1. If a person is delinquent in the payment of any taximposed by this chapter or has not paid the amount of a deficiencydetermination, the county may bring an action in a court of this state, a courtof any other state or a court of the United States that has competent jurisdictionto collect the delinquent or deficient amount, penalties and interest. Theaction:
(a) May not be brought if the decision that the paymentis delinquent or that there is a deficiency determination is on appeal to ahearing officer pursuant to NRS 375.320.
(b) Must be brought not later than 3 years after thepayment became delinquent or the determination became final.
2. The district attorney shall prosecute the action.The provisions of the Nevada Revised Statutes, Nevada Rules of Civil Procedureand Nevada Rules of Appellate Procedure relating to service of summons,pleadings, proofs, trials and appeals are applicable to the proceedings. In theaction, a writ of attachment may issue. A bond or affidavit is not requiredbefore an attachment may be issued.
3. In an action, a certificate by the county recordershowing the delinquency is prima facie evidence of:
(a) The determination of the tax or the amount of thetax;
(b) The delinquency of the amounts; and
(c) The compliance by the county recorder with all theprocedures required by law relating to the computation and determination of theamounts.
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1. In accordance with the requirements for service ofprocess set forth in the Nevada Rules of Civil Procedure; or
2. By serving both the buyer and the seller at theirplace of residence in this state or their last known address.
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1. The county or its authorized representative mayissue a warrant for the enforcement of a lien and for the collection of anydelinquent tax that is administered pursuant to this chapter:
(a) Within 3 years after the person is delinquent inthe payment of the tax; or
(b) Within 5 years after the last recording of acertificate copy constituting a lien for the tax.
2. The warrant must be directed to a sheriff orconstable and has the same effect as a writ of execution.
3. The warrant must be levied and sale made pursuantto the warrant in the same manner and with the same effect as a levy of and asale pursuant to a writ of execution.
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1. The amounts, including interest and penalties,required to be paid by any person pursuant to this chapter must be satisfiedfirst if:
(a) The person is insolvent;
(b) The person makes a voluntary assignment of hisassets;
(c) The estate of the person in the hands of executors,administrators or heirs, before distribution, is insufficient to pay all thedebts due from the deceased; or
(d) The estate and effects of an absconding, concealedor absent person required to pay any amount by force of such a revenue act arelevied upon by process of law.
2. This section does not give the county recorder apreference over:
(a) Any recorded lien that attached before the datewhen the amounts required to be paid became a lien; or
(b) Any costs of administration, funeral expenses,expenses of personal illness, family allowances or debts preferred pursuant tofederal law or wages as provided in NRS147.195.
(Added to NRS by
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RIGHTS AND RESPONSIBILITIES OF TAXPAYERS
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1. The Legislature hereby declares that each taxpayerhas the right:
(a) To be treated by officers and employees of thecounty recorder with courtesy, fairness, uniformity, consistency and commonsense.
(b) To a prompt response from the county recorder toeach communication from the taxpayer.
(c) To provide the minimum documentation and otherinformation as may reasonably be required by the county recorder to carry outhis duties.
(d) To be notified, in writing, by the county recorderwhenever an officer or employee of the county recorder determines that thetaxpayer is entitled to an exemption or has been taxed more than is requiredpursuant to this chapter.
(e) To written instructions indicating how the taxpayermay petition for a refund for overpayment of any tax, interest or penalties.
(f) To recover an overpayment of any tax promptly uponthe final determination of such an overpayment.
(g) To obtain specific advice from the county recorderconcerning any tax.
(h) In any meeting with the county recorder, includingan audit, conference, interview or hearing:
(1) To an explanation by an officer, agent or employeeof the county recorder that describes the procedures to be followed and therights of the taxpayer thereunder;
(2) To be represented by himself or anyone whois otherwise authorized by law to represent him before the county recorder;
(3) To make an audio recording using thetaxpayers equipment and at the taxpayers expense; and
(4) To receive a copy of any document or audiorecording made by or in the possession of the county recorder relating to thedetermination or collection of any tax for which the taxpayer is assessedpursuant to this chapter, upon payment of the actual cost to the countyrecorder of making the copy.
(i) To a full explanation of the authority of thecounty recorder to collect the tax or to collect a delinquent tax, including,without limitation, the procedures and notices for review and appeal that arerequired for the protection of the taxpayer. An explanation which meets therequirements of this section must also be included with each notice to ataxpayer that an audit will be conducted by the county.
(j) To the immediate release of any lien which thecounty recorder has placed on real property for the nonpayment of a tax when:
(1) The tax is paid;
(2) The period of limitation for collecting thetax expires;
(3) The lien is the result of an error by thecounty recorder;
(4) The county recorder determines that thetaxes, interest and penalties are secured sufficiently by a lien on other realproperty;
(5) The release or subordination of the lienwill not jeopardize the collection of the taxes, interest and penalties; or
(6) The release of the lien will facilitate thecollection of the taxes, interest and penalties.
(k) To be free from harassment and intimidation by anofficer or employee of the county recorder for any reason.
2. The provisions of this chapter governing theadministration and collection of taxes by the county recorder must not beconstrued in such a manner as to interfere or conflict with the provisions ofthis section or any applicable regulations.
3. The provisions of this section apply to theadministration and collection of taxes pursuant to this chapter.
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1. To be prepared in simple nontechnical terms apamphlet setting forth the Taxpayers Bill of Rights for Taxes on the Transferof Real Property.
2. A copy of the pamphlet to be distributed:
(a) To each taxpayer upon request; and
(b) With each notice to a taxpayer that an audit willbe conducted by the county recorder.
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1. Keeping of records sufficient for audit purposes;
2. Procedures for paying any taxes that are due; and
3. Procedures for challenging any liability for anytax, penalties or interest and for requesting refunds of any erroneously paidtax, including the steps for appealing a denial thereof.
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1. Be given within 30 days after the officer oremployee makes his determination or, if the determination is made as a resultof an audit, within 30 days after the completion of the audit; and
2. If appropriate, include instructions indicating themanner in which the taxpayer may petition for a refund of any overpayment.
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1. After reviewing a petition for a refund, the countyrecorder or his designee shall approve or disapprove the refund. If the countyrecorder approves the refund, he shall grant the refund to the taxpayer.
2. If the county recorder denies a refund, thepetitioner may file a written notice of appeal to the county recorder within 45days after the date the county recorder decides to deny the petition. If noticeis not received by the county recorder within 45 days after his decision todeny the petition, the decision of the county recorder is final.
3. If the county recorder receives a timely notice ofappeal pursuant to subsection 2, he shall set a date for a hearing before ahearing officer and notify the parties of the date, place and time of thehearing.
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1. Any person who is aggrieved by a decision of thecounty recorder made pursuant to this chapter may appeal the decision by filinga notice of appeal with the county recorder within 30 days after service of thedecision upon that person.
2. A hearing officer, appointed by the county, mayreview any decision made by the county recorder and may reverse, affirm ormodify any decision of the county recorder. A hearing officer appointedpursuant to this section must not be an employee of the county recordersoffice. A decision of a hearing officer is a final decision for purposes ofjudicial review.
3. Service of a decision made by the county recorderor a hearing officer pursuant to this chapter must be made personally or bycertified mail. If service is made by certified mail:
(a) The decision must be enclosed in an envelope thatis addressed to the taxpayer at his address as it appears on the declaration ofvalue or in the records of the county.
(b) It is deemed to be complete at the time theappropriately addressed envelope containing the decision is deposited with theUnited States Postal Service.
4. All decisions of the county recorder made pursuantto this chapter are final unless appealed.
5. A county recorder or local government that is aparty and is aggrieved by the decision of the hearing officer may seek judicialreview of the decision in the district court of that county.
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1. The county recorder may waive any tax, penalty andinterest owed by the taxpayer pursuant to this chapter, other than the taximposed by NRS 375.023, if the taxpayermeets the criteria adopted by regulation. If a waiver is granted pursuant tothis subsection, the county shall prepare and maintain on file a statement thatcontains:
(a) The reason for the waiver;
(b) The amount of the tax, penalty and interest owed bythe taxpayer; and
(c) The amount of the tax, penalty and interest waivedby the county.
2. If the county recorder or a designated hearingofficer finds that the failure of a person to make a timely payment of any taximposed is the result of circumstances beyond his control and occurred despitethe exercise of ordinary care and without intent to avoid such payment, thecounty recorder may relieve him of all or part of any interest or penalty orboth.
3. If a person proves to the satisfaction of thecounty recorder that he has in good faith remitted the tax in reliance uponwritten advice provided by an officer or employee of the county recorder, anopinion of the district attorney or Attorney General, or the written results ofan audit of his records conducted by the county recorder, the county recordermay not require the taxpayer to pay delinquent taxes, penalties or interest ifthe county recorder determines after the completion of a subsequent audit thatthe taxes the taxpayer remitted were deficient.
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