Nevada Revised Statutes Section 361.738 - Revenue and Taxation

Filing, form, contents and execution of claims; availability of forms.

1. A claim must be filed with the county treasurer of the county in which the claimant’s single-family residence is located.

2. The claim must be made under oath and filed in such form and content, and be accompanied by such information, as the Department may prescribe to determine the eligibility of the claimant to file the claim.

3. The claim must be signed by:

(a) The owner or owners of the property;

(b) Any person of lawful age, authorized by an executed power of attorney to sign an application on behalf of any person described in paragraph (a); or

(c) The guardian or conservator of any person described in paragraph (a) or the executor or administrator of such a person’s estate.

4. The Department or county treasurer shall provide the appropriate form for filing such a claim to each claimant.

Last modified: February 27, 2006