Nevada Code § 278.630

Violation of provisions concerning maps: County assessor to determine and report discrepancies and not place on tax roll or maps any land for which discrepancy exists; investigation; prosecution
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1. When there is no final map, parcel map
or map of division into large parcels as required by the provisions of NRS 278.010 to 278.630 , inclusive, then the county
assessor shall:
(a) Determine any apparent discrepancies with
respect to the provisions of NRS 278.010 to 278.630 , inclusive;
(b) Report his or her determinations to the
governing body of the county or city in which such apparent violation occurs in
writing, including, without limitation, by noting such determinations in the
appropriate parcel record of the county assessor; and
(c) Not place on the tax roll or maps of the
county assessor any land for which the county assessor has determined that a
discrepancy exists with respect to the provisions of NRS 278.010 to 278.630 , inclusive.
2. Upon receipt of the report, the
governing body shall cause an investigation to be made by the district
attorneys office when such lands are within an unincorporated area, or by the
city attorney when such lands are within a city, the county recorder and any
planning commission having jurisdiction over the lands in question.
3. If the report shows evidence of
violation of the provisions of NRS 278.010 to 278.630 , inclusive, with respect to
the division of lands or upon the filing of a verified complaint by any
municipality or other political subdivision or person, firm or corporation with
respect to violation of the provisions of those sections, the district attorney
of each county in this State shall prosecute all such violations in respective
counties in which the violations occur.

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