Statute 361 7382

1. A county treasurer shall, within 30 days after receiving a claim pursuant to NRS 361.738, determine: (a) Whether the claimant is eligible to postpone the payment of the property taxes accrued against his or her single-family residence; (b) The amount of property tax, if any, that will be postponed; and (c) The period for which the property tax will be postponed. 2. The county treasurer shall notify the claimant of his or her decision by first-class mail. 3. Any claimant aggrieved by a decision of the county treasurer may submit a written petition for a review of that decision to the Nevada Tax Commission within 30 days after the claimant receives notice of the decision. 4. Any claimant aggrieved by a decision of the Nevada Tax Commission is entitled to judicial review. (Added to NRS by 2003, 1622)