[Rev. 6/29/2024 3:25:54 PM--2023]
CHAPTER 250 - COUNTY ASSESSORS
GENERAL PROVISIONS
NRS 250.010 Election; term of office.
NRS 250.020 Oath.
NRS 250.030 Bond.
NRS 250.040 Vacancy: Time of appointment; applicable law governing appointment.
NRS 250.060 Deputies.
NRS 250.065 Deputy required to hold appraiser’s certificate.
NRS 250.070 Office; hours to remain open.
NRS 250.080 County assessor and deputies may administer oaths.
NRS 250.085 Account for the Acquisition and Improvement of Technology in the Office of the County Assessor.
NRS 250.087 Parcel datasets.
NRS 250.090 Punishment for neglect of duty.
CONFIDENTIAL INFORMATION
NRS 250.100 Definitions.
NRS 250.110 “Confidential information” defined.
NRS 250.120 “Personal information” defined.
NRS 250.130 Court order to maintain confidentiality of personal information; exception.
NRS 250.140 Certain persons and entities authorized to request personal information maintained by county assessor to be kept confidential.
NRS 250.145 Additional circumstances in which certain persons may petition to have personal information maintained by county assessor kept confidential.
NRS 250.150 Disclosure of confidential information maintained by county assessor.
NRS 250.160 Provision of confidential information by county assessor.
NRS 250.170 Denial of request for confidential information.
NRS 250.180 Program to request list of assessor’s roll; account with office of assessor to facilitate access to information.
NRS 250.190 Revocation of access to documents.
NRS 250.200 Regulation by professional or occupational boards of licensees who access confidential information from county assessor.
NRS 250.210 Unlawful acts; penalties.
NRS 250.220 Unlawful disclosure of confidential information obtained from county assessor; penalty.
NRS 250.230 Civil penalty.
_________
GENERAL PROVISIONS
NRS 250.010 Election; term of office.
1. County assessors shall be elected by the qualified electors of their counties.
2. County assessors shall be chosen by the electors of their respective counties at the general election in 1922, and at the general election every 4 years thereafter, and shall enter upon the duties of their offices on the first Monday of January subsequent to their election.
[Part 1:108:1866; B § 2599; BH § 1636; C § 1782; RL § 2765; NCL § 4765] + [Part 9:108:1866; B § 2607; BH § 1644; C § 1790; RL § 2773; NCL § 4773] + [Part 17:108:1866; A 1921, 96; NCL § 4781]—(NRS A 1969, 1464; 1973, 245)
NRS 250.020 Oath. Each county assessor, before entering upon the duties of office, shall take the oath of office as prescribed by law, which shall be endorsed on his or her certificate of election or appointment.
[Part 3:97:1865; B § 3017; BH § 2181; C § 2284; RL § 1571; NCL § 2052]
1. Each county assessor, before entering upon the duties of office, shall execute to the people of the State of Nevada, a bond in the penal sum of $10,000, with two or more sufficient sureties, to be approved by the board of county commissioners, and filed in the office of the county clerk, conditioned for the faithful performance of all the duties of office required by law, unless a blanket fidelity bond is furnished by the county.
2. Suit may be instituted on the county assessor’s bond in the manner prescribed by law for the benefit of any person who may be aggrieved by the wrongful act or conduct of the county assessor or the county assessor’s deputy.
[Part 3:97:1865; B § 3017; BH § 2181; C § 2284; RL § 1571; NCL § 2052] + [7:97:1865; B § 3021; BH § 2184; C § 2287; RL § 1575; NCL § 2056]—(NRS A 1979, 289)
NRS 250.040 Vacancy: Time of appointment; applicable law governing appointment. In case of a vacancy in the office of the county assessor, or failure of any county assessor to qualify as required in this chapter, the board of county commissioners, within 45 days after the vacancy or failure to qualify occurs, shall appoint a person pursuant to NRS 245.170 to fill the vacancy. The person appointed shall give bond and take the oath of office prescribed by law that is required of county assessors elected by the people.
[4:97:1865; B § 3018; BH § 2182; C § 2285; RL § 1572; NCL § 2053]—(NRS A 1997, 1291, 1584; 1999, 434)
1. All county assessors may appoint deputies, who are authorized to transact all official business relating to the office to the same extent as the county assessors. A deputy must be at least 18 years of age. The appointment of a deputy must not be construed to confer upon that deputy policymaking authority for the office of the county assessor or the county by which the deputy is employed.
2. County assessors are responsible on their official bonds for all official malfeasance or nonfeasance of their deputies. Bonds for the faithful performance of their official duties may be required of deputies by county assessors.
3. All appointments of deputies under the provisions of this section must be in writing and must, together with the oath of office of the deputies, be recorded in the office of the recorder of the county within which the county assessor legally holds and exercises his or her office. Revocations of such appointments must also be recorded as provided in this section. From the time of the recording of the appointments or revocations therein, persons shall be deemed to have notice of the appointments or revocations.
[Part 1:101:1864; A 1905, 33; 1913, 108; 1919 RL § 2848; NCL § 4848] + [Part 2:101:1864; B § 3068; BH § 2280; C § 2452; RL § 2849; NCL § 4849] + [Part 3:101:1864; B § 3069; BH § 2281; C § 2453; RL § 2850; NCL § 4850]—(NRS A 1969, 1464; 1993, 2432; 2001, 1745; 2005, 681)
NRS 250.065 Deputy required to hold appraiser’s certificate. No person may be appointed as a deputy county assessor with appraising responsibility unless the person holds a valid appraiser’s certificate issued by the Department of Taxation.
(Added to NRS by 1975, 1653; A 1983, 226)
NRS 250.070 Office; hours to remain open. County assessors shall keep an office at the county seat of their county, which shall be kept open in accordance with the provisions of NRS 245.040.
[Part 1:178:1907; A 1929, 255; 1955, 6, 471]
NRS 250.080 County assessor and deputies may administer oaths. The county assessor and the county assessor’s deputies are authorized to administer all oaths and affirmations contemplated by law in the discharge of their duties as assessors.
[8:97:1865; B § 3022; BH § 2186; C § 2289; RL § 1576; NCL § 2057]
NRS 250.085 Account for the Acquisition and Improvement of Technology in the Office of the County Assessor.
1. The board of county commissioners of each county shall by ordinance create in the county general fund an account to be designated as the Account for the Acquisition and Improvement of Technology in the Office of the County Assessor.
2. The money in the Account:
(a) Must be accounted for separately and not as a part of any other account; and
(b) Must not be used to replace or supplant any money available from other sources to acquire technology for and improve technology used in the office of the county assessor.
3. The money in the Account must be used to acquire technology for or improve the technology used in the office of the county assessor or by another entity with operational impact on the office of the county assessor, including, without limitation, the payment of costs associated with acquiring or improving technology for converting and archiving records, purchasing hardware and software, maintaining the technology, training employees in the operation of the technology and contracting for professional services relating to the technology.
4. On or before July 1 of each year, the county assessor shall submit to the board of county commissioners a report of the projected expenditures of the money in the Account for the following fiscal year. Any money remaining in the Account at the end of a fiscal year that has not been committed for expenditure reverts to the county general fund.
(Added to NRS by 2003, 2782; A 2005, 2667; 2011, 3530)
1. Notwithstanding any other provision of law, not later than September 1 of each year, a county assessor shall provide to the State Demographer at no charge the parcel dataset of the county assessor as of June 30 of that year. The State Demographer may not require a county assessor to provide information pursuant to this subsection in a particular digital or electronic format or to use any specific software to provide the information. The State Demographer shall keep confidential the information provided to him or her pursuant to this subsection, except that the State Demographer shall provide such information at no charge to a state agency and to an association for operators which satisfy the requirements of this section.
2. A state agency engaged in activities related to economic development or population estimate research or any association for operators acting in accordance with NRS 455.080 to 455.180, inclusive, may request the parcel datasets provided to the State Demographer pursuant to subsection 1 by submitting a written request to the State Demographer. The written request must include, without limitation:
(a) The name and address of the state agency or the association for operators;
(b) A statement of the purpose for which the state agency or the association for operators is seeking the parcel datasets; and
(c) A summary of the research or statistical reports which will be produced from the parcel datasets, as applicable.
3. Except as otherwise provided in subsection 4, if the State Demographer finds that a written request complies with subsection 2, the State Demographer shall provide to the state agency or the association for operators, as applicable, at no charge the parcel datasets provided to the State Demographer pursuant to subsection 1.
4. The State Demographer may refuse a request submitted by a state agency or an association for operators pursuant to subsection 2 if the State Demographer has provided the requested information to the state agency or the association for operators during the calendar year in which the request is made.
5. A state agency receiving parcel datasets pursuant to this section shall provide to the county that provided the parcel datasets and the Office of Economic Development, at no charge, a summary of the research produced from that information.
6. The State Demographer or any employee or other agent of a state agency or an association for operators receiving parcel datasets pursuant to this section shall not knowingly:
(a) Publish or otherwise disclose any information made confidential pursuant to NRS 250.100 to 250.230, inclusive; or
(b) Use any information made confidential pursuant to NRS 250.100 to 250.230, inclusive, to contact any person.
7. A person who violates subsection 6 is guilty of a misdemeanor and, in addition, the court may order a person who violates subsection 6 to pay a civil penalty in an amount not to exceed $2,500 for each act.
8. A state agency or an association for operators receiving a parcel dataset pursuant to this section shall keep the parcel dataset confidential, and, except as otherwise provided in subsection 5, the State Demographer, or any employee or other agent of a state agency or an association for operators receiving a parcel dataset pursuant to this section, shall not provide the parcel dataset to any person or governmental agency.
9. As used in this section:
(a) “Association for operators” has the meaning ascribed to it in NRS 455.084 and includes, without limitation, Underground Service Alert of Northern California and Nevada, or its successor organization.
(b) “Parcel dataset” means data or files maintained in digital or electronic format by a county assessor in the course of his or her duties that contain information on each parcel in the county, including, without limitation, information concerning ownership, parcel number, address, land designations and zoning, improvements and, if applicable, the date and price of sale.
(c) “State agency” means:
(1) The State of Nevada, or any agency, instrumentality or corporation thereof; and
(2) Faculty of the Nevada System of Higher Education or any branch or facility thereof.
(d) “State Demographer” means the demographer employed pursuant to NRS 360.283.
(Added to NRS by 2011, 3490; A 2023, 821)
NRS 250.090 Punishment for neglect of duty. If any county assessor or deputy assessor shall be guilty of neglect of any of the duties enjoined on him or her by law, he or she shall be liable to indictment in any court of competent jurisdiction, and fined in any sum not exceeding $500.
[6:97:1865; B § 3020; BH § 2183; C § 2286; RL § 1574; NCL § 2055]
CONFIDENTIAL INFORMATION
NRS 250.100 Definitions. As used in NRS 250.100 to 250.230, inclusive, unless the context otherwise requires, the words and terms defined in NRS 250.110 and 250.120 have the meanings ascribed to them in those sections.
(Added to NRS by 2005, 1481; A 2023, 458)
NRS 250.110 “Confidential information” defined. “Confidential information” means personal information deemed confidential pursuant to NRS 250.130 or 250.145.
(Added to NRS by 2005, 1481; A 2023, 458)
NRS 250.120 “Personal information” defined. “Personal information” means:
1. The home address of a person;
2. The home address of the spouse, domestic partner or minor child of a person;
3. Any telephone number or electronic mail address of a person; and
4. Any information pertaining to a confidential location maintained by a nonprofit entity in this State for the purpose of providing shelter to victims of domestic violence,
Ê but does not include an assessor’s parcel number.
(Added to NRS by 2005, 1481; A 2017, 1552)
NRS 250.130 Court order to maintain confidentiality of personal information; exception.
1. Except as otherwise provided in subsection 2, any person or entity listed in NRS 250.140 who wishes to have the personal information of the person or entity that is contained in the records of a county assessor be kept confidential must obtain an order of a court that requires the county assessor to maintain the personal information of the person or entity in a confidential manner. Such an order must be based on a sworn affidavit by the person or, if an entity, a person authorized to sign on behalf of the entity, which affidavit:
(a) States that the affiant qualifies as a person listed in NRS 250.140 or that the entity on behalf of whom the person is signing qualifies as an entity listed in NRS 250.140; and
(b) Sets forth sufficient justification for the request for confidentiality.
2. A person for whom a fictitious address has been issued pursuant to NRS 217.462 to 217.471, inclusive, may request a county assessor to maintain the personal information of the person in a confidential manner without obtaining a court order pursuant to subsection 1 by submitting to the county assessor:
(a) A sworn affidavit which states that the affiant has been issued a fictitious address pursuant to NRS 217.462 to 217.471, inclusive; and
(b) Proof that the person has been issued a fictitious address pursuant to NRS 217.462 to 217.471, inclusive, including, without limitation, a confirmation letter and a copy of the enrollment card if such documents are issued by the Division of Child and Family Services of the Department of Health and Human Services.
Ê Upon request of the county assessor, the Division shall verify whether a person who has submitted a request pursuant to this subsection has been issued a fictitious address pursuant to NRS 217.462 to 217.471, inclusive.
3. Upon receipt of an order obtained pursuant to subsection 1 or a request made pursuant to subsection 2, a county assessor shall keep such information confidential and shall not:
(a) Disclose the confidential information to anyone, unless disclosure is specifically authorized in writing by that person or entity; or
(b) Post the confidential information on the Internet or its successor, if any, or make the information available to others in any other way.
4. Any order of a court obtained pursuant to subsection 1 may authorize the county assessor to keep personal information confidential in a record that is filed with the county assessor subsequent to the date of the court order if the person submits a request to the county assessor along with the document number.
(Added to NRS by 2005, 1482; A 2017, 1552; 2021, 287; 2023; 458)
NRS 250.140 Certain persons and entities authorized to request personal information maintained by county assessor to be kept confidential.
1. The following persons may request that personal information described in subsection 1, 2 or 3 of NRS 250.120 that is contained in the records of a county assessor be kept confidential:
(a) Any justice or judge in this State.
(b) Any senior justice or senior judge in this State.
(c) Any court-appointed master in this State.
(d) Any clerk of a court, court administrator or court executive officer in this State.
(e) Any county or city clerk or registrar of voters charged with the powers and duties relating to elections and any deputy appointed by such county or city clerk or registrar of voters in the elections division of the county or city.
(f) Any peace officer or retired peace officer.
(g) Any prosecutor.
(h) Any state or county public defender.
(i) Any person employed by the Office of the Attorney General who prosecutes or defends actions on behalf of the State of Nevada or any agency in the Executive Department of the State Government.
(j) Any person, including without limitation, a social worker, employed by this State or a political subdivision of this State who as part of his or her normal job responsibilities:
(1) Interacts with the public; and
(2) Performs tasks related to child welfare services or child protective services or tasks that expose the person to comparable dangers.
(k) Any county manager in this State.
(l) Any inspector, officer or investigator employed by this State or a political subdivision of this State designated by his or her employer:
(1) Who possesses specialized training in code enforcement;
(2) Who, as part of his or her normal job responsibilities, interacts with the public; and
(3) Whose primary duties are the performance of tasks related to code enforcement.
(m) The spouse, domestic partner or minor child of a person described in paragraphs (a) to (l), inclusive.
(n) The surviving spouse, domestic partner or minor child of a person described in paragraphs (a) to (l), inclusive, who was killed in the performance of his or her duties.
(o) Any person for whom a fictitious address has been issued pursuant to NRS 217.462 to 217.471, inclusive.
2. Any nonprofit entity in this State that maintains a confidential location for the purpose of providing shelter to victims of domestic violence may request that the personal information described in subsection 4 of NRS 250.120 that is contained in the records of a county assessor be kept confidential.
3. As used in this section:
(a) “Child protective services” has the meaning ascribed to it in NRS 432B.042.
(b) “Child welfare services” has the meaning ascribed to it in NRS 432B.044.
(c) “Code enforcement” means the enforcement of laws, ordinances or codes regulating public nuisances or the public health, safety and welfare.
(d) “Peace officer” means:
(1) Any person upon whom some or all of the powers of a peace officer are conferred pursuant to NRS 289.150 to 289.360, inclusive; and
(2) Any person:
(I) Who resides in this State;
(II) Whose primary duties are to enforce the law; and
(III) Who is employed by a law enforcement agency of the Federal Government, including, without limitation, a ranger for the National Park Service and an agent employed by the Federal Bureau of Investigation, Secret Service, United States Department of Homeland Security or United States Department of the Treasury.
(e) “Prosecutor” has the meaning ascribed to it in NRS 241A.030.
(f) “Social worker” means any person licensed under chapter 641B of NRS.
(Added to NRS by 2005, 1482; A 2017, 1553; 2019, 727, 866; 2021, 288, 666, 1263; 2023, 459)
NRS 250.145 Additional circumstances in which certain persons may petition to have personal information maintained by county assessor kept confidential.
1. Any person who is not otherwise described in NRS 250.140 or a representative of a governmental agency, on behalf of a person who is an employee of the governmental agency and is not otherwise described in NRS 250.140, may petition a district court to have personal information of the person that is contained in the records of a county assessor be maintained in a confidential manner. Any such petition must be based on a sworn affidavit which:
(a) Sets forth sufficient justification for the request for confidentiality, including, without limitation:
(1) Evidence of the existence of a threat to the petitioner or the spouse, domestic partner or minor child of the petitioner and that such threat is mitigated by making the personal information contained in the records of the county assessor confidential; or
(2) Evidence that a threat has existed within the last 5 years to a person who holds a similar position as the petitioner and that such threat was mitigated by making the personal information contained in the records of the county assessor confidential; and
(b) Sets forth the document numbers of all records of the county assessor that contain confidential information.
2. A petition filed pursuant to this section must be filed under seal and no filing fee may be charged.
3. The district court may order the personal information of the petitioner contained in the records of the county assessor to be confidential if, based on a preponderance of the evidence, the court finds:
(a) The existence of a threat to the petitioner or the spouse, domestic partner or minor child of the petitioner and that such threat is mitigated by making the personal information contained in the records of the county assessor confidential.
(b) That a threat has existed within the last 5 years to a person who holds a similar position as the petitioner and that such threat was mitigated by making the personal information contained in the records of the county assessor confidential.
4. Any order of a court requiring the personal information of a person contained in the records of the county assessor be maintained in a confidential manner pursuant to this section:
(a) Is sufficient for the person to request that any personal information set forth in a document that is filed with the county assessor subsequent to the court order be maintained in a confidential manner.
(b) Expires 5 years after the date of the order. The county assessor must notify the person at least 6 months before the expiration of the order. The person may submit a request to the district court to extend the order. Any such extension expires 5 years after the date of the extension.
5. Upon receipt of an order obtained pursuant to this section, the county assessor shall keep such information confidential and shall not:
(a) Disclose the confidential information to anyone, unless disclosure is specifically authorized in writing by that person or entity; or
(b) Post the confidential information on the Internet or its successor, if any, or make the information available to others in any other way.
6. As used in this section, “personal information” means:
(a) The home address of a person;
(b) The home address of the spouse, domestic partner or minor child of a person; and
(c) Any telephone number or electronic mail address of a person.
(Added to NRS by 2023, 457)
NRS 250.150 Disclosure of confidential information maintained by county assessor. If a person or entity listed in NRS 250.140 or person who obtains a court order pursuant to NRS 250.145 requests confidentiality, the confidential information of that person or entity may only be disclosed as provided in NRS 239.0115, 250.087, 250.160 or 250.180 or as otherwise specifically authorized by law.
(Added to NRS by 2005, 1482; A 2007, 2084; 2011, 3491; 2017, 1553; 2023, 460)
NRS 250.160 Provision of confidential information by county assessor.
1. A county assessor may provide confidential information for use:
(a) By any governmental entity, including, without limitation, any court or law enforcement agency, in carrying out its functions, or any person acting on behalf of a federal, state or local governmental agency in carrying out its functions.
(b) In connection with any civil, criminal, administrative or arbitration proceeding before any federal or state court, regulatory body, board, commission or agency, including, without limitation, use for service of process, investigation in anticipation of litigation, and execution or enforcement of judgments and orders or pursuant to an order of a federal or state court.
(c) By a private investigator, private patrol officer or security consultant who is licensed pursuant to chapter 648 of NRS, for any use authorized pursuant to this section.
(d) In connection with an investigation conducted pursuant to NRS 253.0415 or 253.220.
(e) In activities relating to research and the production of statistical reports, if the address or information will not be published or otherwise disclosed or used to contact any person.
(f) In the bulk distribution of surveys, marketing material or solicitations, if the assessor has adopted policies and procedures to ensure that the information will be used or sold only for use in the bulk distribution of surveys, marketing material or solicitations.
(g) By a reporter or editorial employee who is employed by or affiliated with any newspaper, press association or commercially operated, federally licensed radio or television station.
(h) In accordance with NRS 250.087.
2. Except for a reporter or editorial employee described in paragraph (g) of subsection 1, a person who obtains information pursuant to this section and sells or discloses that information shall keep and maintain for at least 5 years a record of:
(a) Each person to whom the information is sold or disclosed; and
(b) The purpose for which that person will use the information.
(Added to NRS by 2005, 1482; A 2009, 2268; 2011, 3491)
NRS 250.170 Denial of request for confidential information. Except for a request from a governmental entity pursuant to paragraph (a) of subsection 1 of NRS 250.160 or in response to an order of a federal or state court pursuant to paragraph (b) of subsection 1 of NRS 250.160, a county assessor may deny a request for confidential information if the assessor reasonably believes that the information may be used in an unauthorized manner.
(Added to NRS by 2005, 1483)
NRS 250.180 Program to request list of assessor’s roll; account with office of assessor to facilitate access to information. A county assessor may establish a program whereby a person may request a complete list of the assessor’s roll, including, without limitation, any confidential information, by establishing an account with the office of the assessor to facilitate the person’s ability to request such information electronically or by written request if the person has submitted to the assessor proof that he or she is eligible to request such information pursuant to NRS 250.160 and a signed and notarized affidavit acknowledging:
1. That the person has read and fully understands the current laws and regulations regarding the manner in which confidential information from the assessor’s files and records may be obtained and the authorized use of such information.
2. That the person understands that any sale or disclosure of such information must be in accordance with the provisions of NRS 250.100 to 250.180, inclusive.
3. That the person understands that the assessor will maintain a record of any confidential information he or she requests.
4. That the person understands the penalties for violating the provisions of NRS 250.100 to 250.180, inclusive.
5. That the person understands that a violation of any of the provisions of NRS 250.100 to 250.180, inclusive, may result in a revocation of his or her privilege to request documents pursuant to this section.
(Added to NRS by 2005, 1483; A 2023, 460)
NRS 250.190 Revocation of access to documents. A county assessor who establishes a program pursuant to NRS 250.180 may revoke the privilege to request documents pursuant to NRS 250.180 for a violation of the provisions of NRS 250.100 to 250.180, inclusive.
(Added to NRS by 2005, 1483)
NRS 250.200 Regulation by professional or occupational boards of licensees who access confidential information from county assessor. If a professional or occupational board determines that its licensees regularly participate in a program established pursuant to NRS 250.180, the board shall adopt procedures to ensure that the confidential information obtained by its licensees pursuant to NRS 250.180 is used for the purposes for which it was obtained.
(Added to NRS by 2005, 1484)
NRS 250.210 Unlawful acts; penalties.
1. A person shall not:
(a) Make a false representation to obtain any information pursuant to NRS 250.100 to 250.180, inclusive; or
(b) Knowingly obtain or disclose information pursuant to NRS 250.100 to 250.180, inclusive, for any use not authorized pursuant to NRS 250.087 or 250.100 to 250.180, inclusive.
2. A person who violates the provisions of this section is guilty of a misdemeanor.
(Added to NRS by 2005, 1484; A 2011, 3492; 2023, 460)
NRS 250.220 Unlawful disclosure of confidential information obtained from county assessor; penalty. If a person discloses confidential information about a person or entity in violation of NRS 250.100 to 250.180, inclusive, and the person who makes the disclosure knows or reasonably should know that such disclosure will create a substantial risk of bodily harm to the person about whom the information pertains or to a person to whom the entity is providing shelter, as applicable, the person who makes the disclosure is guilty of a misdemeanor.
(Added to NRS by 2005, 1484; A 2017, 1554; 2023, 461)
NRS 250.230 Civil penalty. In addition to any penalty imposed pursuant to NRS 250.210 or 250.220, the court may order a person who commits an act described in those sections to pay a civil penalty in an amount not to exceed $2,500 for each act.
(Added to NRS by 2005, 1484)