2-27 savings and loan association fails to pay a deposit, or any part thereof,

2-28 on demand of the county treasurer, the county treasurer, with the written

2-29 approval of the board of county commissioners, forthwith shall:

2-30 (a) Advertise the securities for sale for not less than 10 days in a

2-31 newspaper of general circulation published within this state.

2-32 (b) Sell the securities, or a sufficient amount thereof, to repay the

2-33 deposit, at public or private sale to the highest and best bidder.

2-34 (c) Apply the proceeds of the sale, including accrued interest, if any,

2-35 toward the cancellation of the deposit.

2-36 2. If there is an excess of the proceeds or of security, or both, after

2-37 the satisfaction of the deposit, the excess must be returned to the

2-38 depository bank, credit union or savings and loan association or its

2-39 successor in interest.

2-40 3. This section does not prevent the depository bank, credit union or

2-41 savings and loan association, or the commissioner of financial

2-42 institutions in charge thereof, or the legally constituted receiver or

3-6 may:

3-7 1. When one or more insured banks , insured credit unions or insured

3-8 savings and loan associations are located in the county, deposit county

3-9 [funds] money in such insured banks , credit unions or savings and loan

3-10 associations [,] in demand or time accounts.

3-11 2. When no such banks , credit unions or savings and loan

3-12 associations exist in the county, deposit county [funds with] money in any

3-13 insured bank, insured credit union or [any] insured savings and loan

3-17 insured credit unions or [any] insured savings and loan associations in

3-18 time accounts may be deposited only with the written consent of the board

3-19 of county commissioners.

3-20 2. The time accounts so established are subject to the applicable

3-21 contract between the depository and the county. [The contract may provide

3-22 that money deposited by the county treasurer in time accounts be secured

3-23 by the same types of collateral and in the same manner as allowed for

3-24 securing deposits of the state treasurer under NRS 356.020 and 356.025.]

3-25 3. The provisions of this section do not require any depository to

3-29 authorized by NRS 356.120 and 356.125 must be kept in the name of the

3-30 county in such manner as the board of county commissioners may

3-31 prescribe.

3-32 2. The [balances] balance in each such [insured banks or savings and

3-33 loan associations,] account, as certified to by the proper officer [thereof,]

3-34 of the bank, credit union or savings and loan association in which the

3-35 money is deposited, and by oath of the county treasurer, may be [counted]

3-39 insured credit union or insured savings and loan association by the county

3-40 treasurer may be drawn out by a check or order of the county treasurer at

3-41 any time without previous notice, but no withdrawal of such a deposit [or

3-42 deposits, except by the county auditor’s warrant in the manner set forth in

4-7 of the county treasurer, and [shall] must be paid by the depository bank ,

4-8 credit union or savings and loan association designated thereon, [when

4-9 registered,] if the warrant is registered and countersigned, and the bank ,

4-10 credit union or savings and loan association has been designated for

4-14 that shows separately the amount of county money on deposit with every

4-15 insured depository bank , credit union or savings and loan association, and

4-16 shall list separately each check or order drawn upon the respective

4-17 depositories, numbering the checks or orders against each depository

4-21 presented to the county treasurer for payment, the warrant becomes a

4-22 check or order of the county treasurer if the county treasurer endorses

4-23 thereon the name of the depository bank , credit union or insured savings

4-24 and loan association, where payable, and a number, as provided in NRS

5-8 county [officers,] officer, other than a county [treasurers,] treasurer, may

5-9 deposit county money received [in their respective offices] by the office of

5-10 the county officer in [any] an insured bank, insured credit union or [any]

5-11 insured savings and loan association located in the State of Nevada.

5-12 2. [Whenever] If the written consent of any bondsman to such a

5-13 deposit has not been obtained, the bondsman must, upon giving notice as

5-14 required by law, be released from all responsibility on the bond of [such

5-15 an] the officer.

5-16 3. The accounts must be kept in the name of the county in such

5-17 manner as the board of county commissioners may prescribe.

5-18 4. The [balances in the insured banks or savings and loan

5-19 associations,] balance in each such account, as certified by the proper

5-20 officer [thereof,] of the bank, credit union or savings and loan

5-21 association in which the money is deposited, and by oath of the county

5-22 treasurer, may be [counted] accounted for by the county as cash.

5-23 5. All money deposited in any depository bank , credit union or

5-24 savings and loan association by such a county officer may be drawn out by

5-25 him on check or order payable only to the county treasurer or his order, but

5-26 every county assessor may also withdraw money received in payment for

5-27 license fees for motor vehicles by check or order payable to the department

5-28 of motor vehicles and public safety, and may also withdraw money

5-29 received in payment for use taxes for motor vehicles by check or order

5-30 payable to the department of taxation.

5-31 6. The county officer shall keep a register which shows the amount of

5-32 county money on deposit and lists every check or order drawn upon the

5-33 depository bank , credit union or savings and loan association, numbering

5-34 the items consecutively.

5-35 7. The county officer maintaining a deposit in any depository bank

5-36 shall draw upon the deposit not later than the [1st] first Monday of each

5-37 month and whenever the deposit exceeds $100 for the full amount of

5-38 county money deposited therein, a withdrawal to be by check or order

5-39 payable to the county treasurer, and shall thereupon deliver the withdrawal

5-40 to the county treasurer.

5-41 8. This section does not apply to any deposit made by the clerk of any

6-3 ascertain and include in its budget the total amount of money to be derived

6-4 from assessments required to provide the higher level of police protection

6-5 found beneficial to the public interest for the next ensuing fiscal year.

6-6 2. The city council shall designate an existing citizens’ group within

6-7 the area or create an advisory committee, to recommend to the council any

6-8 appropriate changes in the level or kind of additional police protection to

6-9 be provided in the district. The council shall consider these

6-10 recommendations, and any others that may be offered by interested

6-11 persons, at a public hearing before adopting its annual budget for the

6-12 district.

6-13 3. The total amount of money to be derived from assessments for the

6-14 next ensuing fiscal year must be apportioned among the individual

6-15 property owners in the district based upon the relative special benefit

6-16 received by each property using an apportionment method approved by the

6-17 city council. On or before April 20 of each year, a notice specifying the

6-18 proposed amount of the assessment for the next ensuing fiscal year must be

6-19 mailed to each property owner. The city council shall hold a public hearing

6-20 concerning the assessments at the same time and place as the hearing on

6-21 the tentative budget. The city council shall levy the assessments after the

6-22 hearing but not later than June 1. The assessments so levied must be paid

6-23 in [quarterly] installments on or before the dates specified for installments

6-24 paid pursuant to subsection 4 of NRS 361.483. Any installment payment

6-25 that is not paid on or before the date on which it is due, together with any

6-26 interest or penalty and the cost of collecting any such amounts, is a lien

6-27 upon the property upon which it is levied equal in priority to a lien for

6-28 general taxes and may be collected in the same manner.

6-29 4. A district is not entitled to receive any distribution of supplemental

6-33 ascertain and include in its budget the total amount of money to be derived

6-34 from assessments required to provide the maintenance found beneficial to

6-35 the public interest for the next ensuing fiscal year.

6-36 2. The city council shall designate an existing citizens’ group within

6-37 the area or create an advisory committee, to recommend to the council any

6-38 appropriate changes in the level or kind of maintenance to be provided in

6-39 the district. The council shall consider these recommendations, and any

6-40 others that may be offered by interested persons, at a public hearing before

6-41 adopting its annual budget for the district.

6-42 3. The total amount of money to be derived from assessments for the

7-19 for the various local governments as defined in NRS 354.474 and their

7-20 submission to the department, for examination and approval, the Nevada

7-21 tax commission shall certify to the board of county commissioners of each

7-22 of the several counties the combined tax rate necessary to produce the

7-23 amount of revenue required by the approved budgets, and shall certify that

7-24 combined rate, to each of the boards of county commissioners.

7-25 2. If the voters of a school district approve an additional levy of taxes

7-26 ad valorem pursuant to NRS 387.3285 or 387.3287 or the issuance of

7-27 bonds or other debt to be repaid by a levy of taxes ad valorem throughout

7-28 the district, and the department finds for any fiscal year that the additional

7-29 rate of tax required for this purpose, when added to the rates of taxes ad

7-30 valorem authorized to be levied in the district by other local governments

7-31 and the state for that fiscal year would cause the combined rate within the

7-32 territory of any other local government to exceed the rate allowed by NRS

7-33 361.453, the department shall determine:

7-34 (a) The amounts by which the proposed levies for all of the other local

7-35 governments whose rates affect the territory have increased from the

7-36 previous year; and

7-37 (b) The portion of the amount by which the combined rate would

7-38 exceed the rate allowed by NRS 361.453 that is directly attributable to the

7-39 additional levy approved by the voters for the school district.

7-40 3. If the department determines that any portion of the amount by

7-41 which the combined rate would exceed the rate allowed by NRS 361.453 is

7-42 directly attributable to the additional levy approved by the voters for the

8-23 assessed upon the real property tax roll and upon mobile or manufactured

8-24 homes are due on the third Monday of August.

8-25 2. Taxes assessed upon the real property tax roll may be paid in four

8-26 approximately equal installments if the taxes assessed on the parcel exceed

8-27 $100.

8-28 3. Taxes assessed upon a mobile or manufactured home may be paid

8-29 in four [equal] installments if the taxes assessed exceed $100.

8-30 4. If a person elects to pay in [quarterly] installments, the first

8-31 installment is due on the third Monday of August, the second installment

8-32 on the first Monday of October, the third installment on the first Monday

8-33 of January, and the fourth installment on the first Monday of March.

8-34 5. If any person charged with taxes which are a lien on real property

8-35 fails to pay:

8-36 (a) Any one [quarter] installment of the taxes on or within 10 days

8-37 following the day the taxes become due, there must be added thereto a

8-38 penalty of 4 percent.

8-39 (b) Any two [quarters] installments of the taxes, together with

8-40 accumulated penalties, on or within 10 days following the day the later

8-41 [quarter] installment of taxes becomes due, there must be added thereto a

8-42 penalty of 5 percent of the two [quarters] installments due.

9-21 361.5648 and 361.565 and at the time stated in the notice, the tax receiver

9-22 shall make out [his certificate authorizing] a certificate that describes each

9-23 property on which delinquent taxes have not been paid. The certificate

9-24 authorizes the county treasurer, as trustee for the state and county, to hold

9-25 [the] each property described in the [notice] certificate for the period of 2

9-26 years after the first Monday in June of the year the certificate is dated,

9-27 unless sooner redeemed.

9-28 2. The certificate must specify:

9-29 (a) The amount of delinquency [,] on each property, including the

9-30 amount and year of assessment;

9-31 (b) The taxes , and the penalties and costs added thereto, on each

9-32 property, and that interest on the taxes will be added at the rate of 10

9-33 percent per annum from the date due until paid; and

9-34 (c) The name of the owner or taxpayer [,] of each property, if known.

9-35 3. The certificate must state, and it is hereby provided:

9-36 (a) That [the] each property described in the certificate may be

9-37 redeemed within 2 years [from its date;] after the date of the certificate;

9-38 and

9-39 (b) That [if not redeemed,] the title to [the] each property not redeemed

9-40 vests in the county for the benefit of the state and county.

9-41 4. Until the expiration of the period of redemption, [the] each property

9-42 held pursuant to the certificate must be assessed annually to the county

10-18 [certificates] a certificate for any property under the provisions of this

10-19 chapter and until the expiration of the period of redemption [limited

10-20 therein,] specified in the certificate with respect to the property, the

10-21 property [shall] must be assessed annually to the county treasurer, and his

10-22 successors in office, in the same manner as the taxable property of private

10-23 persons is assessed, except that [such assessment shall] the assessment

10-24 must express that it is made against [him] the county treasurer as a trustee.

10-25 No proceedings [shall] may be taken to enforce the collection of [such] the

10-26 taxes against the trustee.

10-27 2. [When] If the property is sold or rented for sufficient money to pay

10-28 the taxes and costs legally chargeable against [such property, then the same

10-29 shall be fully paid by the trustee.] the property, the trustee shall pay the

10-33 property described in a certificate has expired, and no redemption has

10-34 been made, the tax receiver who issued the certificate, or his successor in

10-35 office, shall execute and deliver to the county treasurer a deed of the

10-36 property [described in each respective certificate] in trust for the use and

10-37 benefit of the state and county and any officers having fees due [him in

10-38 such cases.] them.

10-39 2. The county treasurer and his successors in office, upon obtaining a

10-40 deed of any property in trust under the provisions of this chapter, shall hold

10-41 that property in trust until it is sold or otherwise disposed of pursuant to the

11-28 redeemed within the time allowed by law for its redemption, the tax

11-29 receiver or his successor in office [must] shall make to the county treasurer

11-30 as trustee for the state and county a deed of the property, reciting in the

11-31 deed substantially the matters contained in the certificate of sale or, in the

11-32 case of a conveyance under NRS 361.604, the order of the board of county

11-33 commissioners, and that no person has redeemed the property during the

11-34 time allowed for its redemption.

11-35 2. The deed must be recorded in the office of the county recorder

11-36 within 30 days [from] after the date of expiration of the period of

11-37 redemption.

11-38 3. All such deeds are primary evidence that:

11-39 (a) The property was assessed as required by law.

11-40 (b) The property was equalized as required by law.

11-41 (c) The taxes were levied in accordance with law.

12-35 virtue of any deed made pursuant to the provisions of this chapter may be

12-36 sold and conveyed in the manner prescribed in this section and in NRS

12-37 361.603 or conveyed without sale as provided in NRS 361.604.

12-38 2. If the property is to be sold, the board of county commissioners may

12-39 make an order, to be entered on the record of its proceedings, directing the

12-40 county treasurer to sell the property particularly described therein, after

12-41 giving notice of sale, for a total amount not less than the amount of the

12-42 taxes, costs, penalties and interest legally chargeable against the property

14-6 secured assessment roll for the current tax year and the roll has been closed

14-7 pursuant to NRS 361.310, the county assessor of any county wherein the

14-8 property is located shall assess the property as personal property and give

14-9 his receipt for the taxes paid thereon in the amount received by him. If the

14-10 amount of the taxes exceeds $100, they may be paid in [quarterly]

14-11 installments as provided in NRS 361.483.

14-12 2. An assessment may be made at any time between July 1 and

14-13 December 15. The receipt issued by the county assessor must specify the

14-14 description of the property, together with the year for which the tax is paid.

14-15 3. Any taxes for property assessed pursuant to this section which

14-16 become delinquent must be treated in the same manner as if the property

14-17 had been placed on the secured roll.

14-18 4. The receipt issued by the county assessor is conclusive evidence for

14-19 the payment of all taxes against the property described for the year named

14-20 on the receipt and is a complete defense to any action for taxes which may

14-24 for each district organized in accordance with NRS 474.460, estimating the

14-25 amount of money which will be needed to defray the expenses of the

14-26 district, and to meet unforeseen fire emergencies and determine the amount

14-27 of a fire protection tax sufficient, together with the revenue which will

14-28 result from application of the rate to the net proceeds of minerals, to raise

14-29 such sums.

14-30 2. At the time of making the levy of county taxes for the year, the

14-31 board of county commissioners shall levy the tax provided by subsection 1,

14-32 upon all property, both real and personal, subject to taxation within the

14-33 boundaries of the district. Any tax levied on interstate or intercounty

14-34 telephone lines, power lines and other public utility lines as authorized in

14-35 this section must be based upon valuations established by the Nevada tax

14-36 commission pursuant to the provisions of NRS 361.315 to 361.330,

14-37 inclusive.

14-38 3. The amount of tax to be collected for the purposes of this section

14-39 must not exceed, in any 1 year, 1 percent of the value of the property

14-40 described in subsection 2 and any net proceeds of minerals derived from

14-41 within the boundaries of the district.

14-42 4. If levied, the tax must be entered upon the assessment roll and