1. If the county treasurer or the county assessor finds that a person’s failure to make a timely return or payment of tax that is assessed by the county treasurer or county assessor and that is imposed pursuant to chapter 361 of NRS, except NRS 361.320, is the result of circumstances beyond the person’s control and occurred despite the exercise of ordinary care and without intent, the county treasurer or the county assessor may relieve the person of all or part of any interest or penalty, or both.
2. A person seeking this relief must pay the amount of the tax due and, within 30 days after the date the payment is made, file a statement setting forth the facts upon which the person bases his or her claim with the county treasurer or the county assessor.
3. The county treasurer or the county assessor shall disclose, upon the request of any person:
(a) The name of the person; and
(b) The amount of the relief.
4. If the relief sought by the taxpayer is denied, the taxpayer may appeal from the denial to the Nevada Tax Commission.
5. The county treasurer or the county assessor may defer the decision to the Department.