Collection and Allocation of Real Property Transfer Tax
The county recorder is responsible for collecting Real Property Transfer Tax. The amount of the tax must be computed on the basis of the value of the transferred real property as declared pursuant to NRS 375.060. The county recorder shall collect the tax in the manner provided in NRS 375.030, except that he/she shall transmit all the proceeds from the tax imposed as required by NRS 561.355. The allocation is determined by NRS 375.023 and 375.070.