1. A county treasurer shall, within 30 days after receiving a claim pursuant to NRS 361.738, determine:
(a) Whether the claimant is eligible to postpone the payment of the property taxes accrued against his or her single-family residence;
(b) The amount of property tax, if any, that will be postponed; and
(c) The period for which the property tax will be postponed.
2. The county treasurer shall notify the claimant of his or her decision by first-class mail.
3. Any claimant aggrieved by a decision of the county treasurer may submit a written petition for a review of that decision to the Nevada Tax Commission within 30 days after the claimant receives notice of the decision.
4. Any claimant aggrieved by a decision of the Nevada Tax Commission is entitled to judicial review.
(Added to NRS by 2003, 1622)