Time and manner for completion of assessment roll; closing and reopening of roll as to changes; appeal of changes; log of changes to secured roll.
Nev. Rev. Stat. § 361.310
in effect1. On or before January 1 of each year, the county assessor of each of the several counties shall complete the assessment roll, and shall take and subscribe to an affidavit written therein to the effect that he or she has made diligent inquiry and examination to ascertain all the property within the county subject to taxation, and required to be assessed by the county assessor, and that he or she has assessed the property on the assessment roll equally and uniformly, according to the best of his or her judgment, information and belief, at the rate provided by law. A copy of the affidavit must be filed immediately by the assessor with the Department. The failure to take or subscribe to the affidavit does not in any manner affect the validity of any assessment contained in the assessment roll.
2. The county assessor shall close the roll as to all changes on the day he or she delivers it for publication. The roll may be reopened beginning the next day:
(a) For changes that occur before July 1 in:
(1) Ownership;
(2) Improvements as a result of new construction, destruction or removal;
(3) Land parceling;
(4) Site improvements;
(5) Zoning or other legal or physical restrictions on use;
(6) Actual use, including changes in agricultural or open space use;
(7) Exemptions; or
(8) Items of personal property on the secured roll;
(b) To correct assessments because of a clerical, typographical or mathematical error; or
(c) To correct overassessments because of a factual error in existence, size, quantity, age, use or zoning, or legal or physical restrictions on use.
3. Any changes made after the roll is reopened pursuant to subsection 2 may be appealed to the county board of equalization in the current year or the next succeeding year.
4. Each county assessor shall keep a log of all changes in value made to the secured roll after it has been reopened. On or before October 31 of each year, the county assessor shall transmit a copy of the log to the board of county commissioners and the Nevada Tax Commission.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-361.htmlFetched: 10/4/2026