Taxpayer Bill of Rights
With respect to Real Property Transfer Tax, each and every taxpayer has the right:
- To be treated with courtesy fairness, uniformity, consistency and common sense.
- To a prompt response to each communication.
- To information on minimum documentation reasonably required.
- To be notified in writing whenever it is determined that a tax has been overpaid.
- To written instructions indicating how to apply for a refund.
- To recover an overpayment of the tax promptly upon the determination of such an overpayment.
- To a meeting, including an audit, conference, interview or hearing:
- to an explanation of procedures and rights,
- to be represented by himself or anyone authorized under the law to represent him,
- to make an audio recording on taxpayer equipment at taxpayer cost; and
- to receive a copy of any document or recording upon payment of the cost to duplicate.
- To the immediate release of any lien for statutory cause.
- To be free from harassment and intimidation by an officer or employee of the Recorder's Office.
(TBOR Fact Sheet 10/01/2003)
Refer to NRS 375.250 for complete text.