NAC361.152. Assessment lists: Contents; distribution.

     1. The assessment list for a county must include:

     (a) The parcel number of each property;

     (b) The name of the owner of each property;

     (c) The year of the last reappraisal of each property at which time the taxable value of the property was determined; and

     (d) The assessed value of the land, improvements and personal property, separately stated.

     2. The county assessor shall submit a copy of the assessment list to the Department immediately following publication or delivery to taxpayers pursuant to subsection 3 of NRS 361.300.

     3. For the purposes of paragraph (a) of subsection 3 of NRS 361.300, the Commission will interpret the term “each taxpayer in the county” as used in that paragraph to mean each taxpayer who resides in the county. A county assessor who causes a copy of the assessment list to be delivered to each taxpayer who resides in the county shall cause a copy of the assessment list to be delivered to any other taxpayer who owns property in the county if that taxpayer requests a copy of the assessment list.

     [Tax Comm’n, Property Tax Reg. part No. 7, eff. 9-17-80; A 1-14-82]—(NAC A by R031-03, 8-4-2004)