NAC361.861. Determination of amount for and period of postponement.

     1. If a county treasurer approves a claim to postpone the payment of property taxes accrued against a single-family residence, the county treasurer shall determine the amount of property tax that will be postponed and the period for which the property tax will be postponed based on the information contained in the claim.

     2. If the claimant is in arrears in the payment of any installment of the property taxes due for the current fiscal year, the county treasurer may postpone the payment of the taxes for the entire fiscal year or for any portion of that year.

     3. The period for which property tax accrued in a fiscal year will be postponed may not exceed 1 year.

     (Added to NAC by Dep’t of Taxation by R225-03, eff. 2-18-2004)