Nevada Revised Statutes

Nev. Rev. Stat. § 361.330 (2026)

Effect of noncompliance on assessment and collection of taxes

✓ current as of July 2026
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NRS 361.330  Effect of noncompliance on assessment and collection of taxes.  No assessment of property is invalid, and no collection of taxes may be enjoined, restrained or ordered to be refunded, on account of any failure:

      1.  To do any act required by NRS 361.315 to 361.325, inclusive; or

      2.  To do any act required by this chapter within the time so required, if notice and an opportunity to be heard were afforded generally to the class of taxpayers affected by the act required to be done.

      [15:177:1917; 1919 RL p. 3202; NCL § 6556]—(NRS A 1979, 1; 2003, 813)

Equalization of Assessments Among the Several Counties

     

Notes of Decisions
Cited in 1 case, 2008–2008 · leading case: Vill. League to Save Incline Assets, Inc. v. State ex rel. Bd. of Equalization, 194 P.3d 1254 (Nev. 2008).
Vill. League to Save Incline Assets, Inc. v. State ex rel. Bd. of Equalization, 194 P.3d 1254 (Nev. 2008). · cites it 4× “NRS 361.330 specifically rejects the proposition that failure to comply with time restrictions in NRS Chapter 361 voids assessments or collection of taxes.”
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