Assessor

Unsecured Tax Roll File

The Clark County Unsecured Tax Roll file is updated daily by the County Assessor's Office. By Nevada Statutes the Assessor's Office must keep track of ownership and establish an assessed value for unsecured property in Clark County. Other information on this file are used to aid the Assessor's Office in performing their statutory requirements.

NOTE: THIS INFORMATION IS FOR ASSESSMENT USE ONLY. NO LIABILITY IS ASSUMED AS TO THE ACCURACY OF THE DATA DELINEATED HEREON.

Field Descriptions on Record Layout
(see Record Layout)

Identification Series: This code identifies the general category of unsecured property. The following codes and interpretations are used:

(Spaces) - Manufactured Housing (mobile home or travel trailer)
1N - Airplane
77 - Supplemental Real Property *
88 - Miscellaneous Property
99 - Business Property

* Nevada statutes mandate that property coming into existence after the normal assessment period, but prior to the following July 1 (the beginning of the next fiscal year), be billed as 'unsecured property'. Future assessment of this property is included in the Secured Tax Roll.

Identification Number: This six (6) character field uniquely identifies the unsecured property account. This number is numeric except for airplane identification numbers, which may contain alphabetic characters

Tax District: This is a three (3) digit code that identifies the taxing district in which the property is located. (See tax district codes).

Owner Name: This thirty-two (32) character field holds the property owner's name, which is maintained for assessment and tax billing use only.

Mailing Address: This field is broken up into five (5) lines, each line containing thirty-two (32) characters. These lines are freeform. The mailing zip code is inserted after the city and state in the last used line.

Mailing Zip Code: This is a five (5) digit field. This is the same zip code which is present in the mailing address field. Location Address - Name:   If the property is located in a common location such as a mobile home park, the name of the location is held in this twenty-five (25) character field.

Location Address: This forty-three (43) character field contains the address of the property. This field is freeform and may be blank if the property is located in an outlying area.

Location Number Sign and Suite/Space:  If the location address has a suite or space number, it is held in this four character field and is preceded by a number sign (#).

Location City/Town: This sixteen (16) character field indicates the city, township or general area in which the property is located. (See city codes.)

Parcel Number: Whenever feasible, unsecured property is associated with a real property Assessor parcel number. This is done strictly for assistance with identifying the general geographic location of the property. Parcel numbers consist of eleven numbers. Parcel numbers are usually displayed in the following format: XXX-XX-XXX-XXX.

Assessed Value: Assessed unsecured property values are updated daily throughout the tax year. This numeric field is eleven (11) digits, with leading zeroes.

Last Year Assessed Value: This field holds the unsecured property value assessed on this identification number last fiscal year. This numeric field is eleven (11) digits, with leading zeroes.

Year:   If type of property is 'manufactured housing' or 'airplane', this field holds the year of manufacture. This field is four (4) digits.

Make/Model:  If type of property is 'manufactured housing' or 'airplane', this field holds the make/model of the property. This field is twenty-seven (27) characters.

Length: If type of property is 'manufactured housing', this field holds the approximate length of the unit ("040" means 40 feet). This field is three (3) digits.

Width: If type of property is 'manufactured housing', this field holds the approximate width of the unit ("020" means 20 feet)/ This field is three (3) digits.

Business Type: If type of property is 'business', this field holds a code indicating the general type of business. This type code is used for general reference only (See business type codes).

Business Property Codes: There are up to four occurrences of property codes. Each property code is two (2) digits. Property codes indicate the general category of business property.

 CODE  INTERPRETATION
 09 Rented or Leased Items    
 10 Items Rented or Leased to Others
 14 Equipment, Machinery, Fixtures, Furnishings 
 16 Leasehold Improvements 
 18 Public Utilities Centrally Assessed by State 
 20 Mining Equipment and Machinery
 21 Farm Equipment and Machinery 
 25 Local Public Utilities 
 30 Possessory Interest 
 40  Oil-Gas Leases