Nevada Code § 375.280

Notice of determination that taxpayer is entitled to exemption or has been taxed more than is required by law
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If
an officer or employee of the county recorder determines that a taxpayer is
entitled to an exemption or has been taxed more than is required by law, he or
she shall give written notice of that determination to the taxpayer. The notice
must:
1. Be given within 30 days after the
officer or employee makes his or her determination or, if the determination is
made as a result of an audit, within 30 days after the completion of the audit;
and
2. If appropriate, include instructions
indicating the manner in which the taxpayer may petition for a refund of any
overpayment.

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