AB668

Assembly Bill No. 668–Committee on Taxation

CHAPTER........

AN ACT relating to taxation; making various changes in the provisions governing the

exemption and assessment of property for taxation; revising the provisions

governing the administration and collection of certain taxes; and providing other

matters properly relating thereto.

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

Secs. 1-6. (Deleted by amendment.)

Sec. 7. NRS 361.080 is hereby amended to read as follows:

361.080 1. The property of widows and orphan children not to

exceed the amount of $1,000 assessed valuation, is exempt from taxation,

but no such exemption may be allowed to anyone but actual bona fide

residents of this state, and must be allowed in but one county in this state to

the same family.

2. For the purpose of this section, property in which the widow or

orphan child has any interest shall be deemed the property of the widow or

orphan child.

3. The person claiming such an exemption shall file with the county

assessor an affidavit declaring his residency and that the exemption has

been claimed in no other county in this state for that year. The affidavit

must be made before the county assessor or a notary public. After the

filing of the original affidavit, the county assessor shall mail a form for

renewal of the exemption to the person each year following a year in which

the exemption was allowed for that person. The form must be designed to

facilitate its return by mail by the person claiming the exemption.

4. A widow is not entitled to the exemption provided by this section in

any fiscal year beginning after her remarriage, even if the remarriage is
later annulled.

Sec. 8. NRS 361.085 is hereby amended to read as follows:

361.085 1. The property of all blind persons, not to exceed the

amount of $3,000 of assessed valuation, is exempt from taxation, including

community property to the extent only of the blind person’s interest therein,

but no such exemption may be allowed to anyone but bona fide residents of

this state, and must be allowed in but one county in this state [~~to the same~~

~~family.]~~ on account of the same blind person.

2. The person claiming such an exemption shall file with the county

assessor an affidavit declaring his residency and that the exemption has

been claimed in no other county in this state for that year. The affidavit

must be made before the county assessor or a notary public. After the

filing of the original affidavit, the county assessor shall mail a form for

renewal of the exemption to the person each year following a year in which
the exemption was allowed for that person. The form must be designed to

facilitate its return by mail by the person claiming the exemption.

3. Upon first claiming the exemption in a county the claimant shall

furnish to the assessor a certificate of a physician licensed under the laws of

this state setting forth that he has examined the claimant and has found him

to be a blind person.

4. As used in this section, "blind person" includes any person whose

visual acuity with correcting lenses does not exceed 20/200 in the better

eye, or whose vision in the better eye is restricted to a field which subtends

an angle of not greater than 20° .

Sec. 9. NRS 361.090 is hereby amended to read as follows:

361.090 1. The property, to the extent of $1,000 assessed valuation,

of any actual bona fide resident of the State of Nevada who:

(a) Has served a minimum of 90 days on active duty, who was assigned

to active duty at some time between April 21, 1898, and June 15, 1903, or

between April 6, 1917, and November 11, 1918, or between December 7,

1941, and December 31, 1946, or between June 25, 1950, and January 31,

1955;

(b) Has served a minimum of 90 continuous days on active duty none of

which was for training purposes, who was assigned to active duty at some

time between January 1, 1961, and May 7, 1975; or

authorization granted to the President of the United States in Public Law

102-1,

and who received, upon severance from service, an honorable discharge or

certificate of satisfactory service from the Armed Forces of the United

States, or who, having so served, is still serving in the Armed Forces of the

United States, is exempt from taxation.

2. For the purpose of this section the first $1,000 assessed valuation of

property in which such a person has any interest shall be deemed the

property of that person.

3. The exemption may be allowed only to a claimant who files an

affidavit with his claim for exemption on real property pursuant to NRS

361.155. The affidavit may be filed at any time by a person claiming

exemption from taxation on personal property.

4. The affidavit must be made before the county assessor or a notary

public and filed with the county assessor . [~~to the effect]~~ It must state that

the affiant is an actual bona fide resident of the State of Nevada who meets

all the other requirements of subsection 1 and that the exemption is claimed

in no other county [~~within]~~ in this state. After the filing of the original

affidavit, the county assessor shall mail a form for:

(a) The renewal of the exemption; and

(b) The designation of any amount to be credited to the veterans’ home

account,
to the person each year following a year in which the exemption was

allowed for that person. The form must be designed to facilitate its return

by mail by the person claiming the exemption.

5. Persons in actual military service are exempt during the period of

such service from filing annual affidavits of exemption and the county

assessors shall continue to grant exemption to such persons on the basis of

the original affidavits filed. In the case of any person who has entered the

military service without having previously made and filed an affidavit of

exemption, the affidavit may be filed in his behalf during the period of such

service by any person having knowledge of the facts.

6. Before allowing any veteran’s exemption pursuant to the provisions

of this chapter, the county assessor of each of the several counties of this

state shall require proof of status of the veteran, and for that purpose shall

require production of an honorable discharge or certificate of satisfactory

service or a certified copy thereof, or such other proof of status as may be

necessary.

7. If any person files a false affidavit or produces false proof to the

county assessor, and as a result of the false affidavit or false proof a tax

exemption is allowed to a person not entitled to the exemption, he is guilty

of a gross misdemeanor.

Sec. 10. NRS 361.125 is hereby amended to read as follows:

361.125 1. Except as otherwise provided in subsection 2, churches,

chapels, other than marriage chapels, and other buildings used for religious

worship, with their furniture and equipment, and the lots of ground on

which they stand, used therewith and necessary thereto, owned by some

recognized religious society or corporation, and parsonages so owned, are

exempt from taxation.

2. Except as otherwise provided in NRS 361.157, when any such

property is used exclusively or in part for any other than church purposes,

and a rent or other valuable consideration is received for its use, the

property must be taxed.

3. [~~If a recognized religious society or corporation leases or rents space~~

to facilitate worship during the same fiscal year in which it owns a parcel of

vacant land with the intent of constructing a church or chapel, other than a

marriage chapel, on that land and the society or corporation has no other

church or chapel in the county, the parcel of land is exempt from taxation

for not more than 3 consecutive years. If a church or chapel has not been

constructed by the end of the third year of exemption or the property is sold

before that date, the exemption is voided and the taxes must be paid for the

~~years for which an exemption pursuant to this subsection was claimed.]~~ The

exemption provided by this section must be prorated for the portion of a

fiscal year during which the religious society or corporation owns the

real property. For the purposes of this subsection, ownership of property

purchased begins on the date of recording of the deed to the purchaser.

Sec. 10.5. (Deleted by amendment.)

Sec. 11. NRS 361.157 is hereby amended to read as follows:

361.157 1. When any real estate or portion of real estate which for

any reason is exempt from taxation is leased, loaned or otherwise made

available to and used by a natural person, association, partnership or

corporation in connection with a business conducted for profit or as a

residence, or both, the leasehold interest, possessory interest, beneficial

interest or beneficial use of the lessee or user of the property is subject to

taxation to the extent the:

(a) Portion of the property leased or used; and

(b) Percentage of time during the fiscal year that the property is leased

by the lessee or used by the user,

can be segregated and identified. The taxable value of the interest or use

must be determined in the manner provided in subsection 3 of NRS

361.227.

2. Subsection 1 does not apply to:

(a) Property located upon a public airport, park, market or fairground or

any property owned by a public airport, unless the property owned by the

public airport is not located upon the public airport and the property is

leased, loaned or otherwise made available for purposes other than for the

purposes of a public airport, including, without limitation, residential,

commercial or industrial purposes;

(b) Federal property for which payments are made in lieu of taxes in

amounts equivalent to taxes which might otherwise be lawfully assessed;

(d) Property leased or otherwise made available to and used by a natural

person, private association, private corporation, municipal corporation,

quasi-municipal corporation or a political subdivision under the provisions

of the Taylor Grazing Act or by the United States Forest Service or the

Bureau of Reclamation of the United States Department of the Interior;

(e) Property of any Indian or of any Indian tribe, band or community

which is held in trust by the United States or subject to a restriction against

alienation by the United States;

(f) Vending stand locations and facilities operated by blind persons

under the auspices of the bureau of services to the blind and visually

impaired of the rehabilitation division of the department of employment,

training and rehabilitation, whether or not the property is owned by the

federal, state or a local government;

(g) Leases held by a natural person, corporation, association, municipal

corporation, quasi-municipal corporation or political subdivision for

development of geothermal resources, but only for resources which have

not been put into commercial production;

(h) The use of exempt property that is leased, loaned or made available

to a public officer or employee, incident to or in the course of public

employment;

(i) A parsonage owned by a recognized religious society or corporation

when used exclusively as a parsonage;
(j) Property owned by a charitable or religious organization all or a

portion of which is made available to and is used as a residence by a natural

person in connection with carrying out the activities of the organization;

(k) Property owned by a governmental entity and used to provide shelter

at a reduced rate to elderly persons or persons having low incomes;

(l) The occasional rental of meeting rooms or similar facilities for

periods of less than 30 consecutive days; or

(m) The use of exempt property to provide day care for children if the

day care is provided by a nonprofit organization.

3. Taxes must be assessed to lessees or users of exempt real estate and

collected in the same manner as taxes assessed to owners of other real

estate, except that taxes due under this section do not become a lien against

the property. When due, the taxes constitute a debt due from the lessee or

user to the county for which the taxes were assessed and, if unpaid, are

recoverable by the county in the proper court of the county.

[~~4. As used in this section, the term "park" does not include a golf~~

~~course.]~~

Sec. 12. NRS 361.260 is hereby amended to read as follows:

361.260 1. Each year, the county assessor, except as otherwise

required by a particular statute, shall ascertain by diligent inquiry and

examination all real and secured personal property that is in his county on

July 1 which is subject to taxation, and also the names of all persons,

corporations, associations, companies or firms owning the property. He

shall then determine the taxable value of all such property and he shall then

list and assess it to the person, firm, corporation, association or company

owning it [.] on July 1 of that fiscal year. He shall take the same action at

any time between May 1 and the following April 30, with respect to

personal property which is to be placed on the unsecured tax roll.

2. At any time before the lien date for the following fiscal year, the

county assessor may include additional personal property and mobile

homes on the secured tax roll if the owner of the personal property or

mobile home owns real property within the same taxing district which has

an assessed value that is equal to or greater than the taxes for 3 years on

both the real property and the personal property or mobile home, plus

penalties. Personal property and mobile homes in the county on July 1, but

not on the secured tax roll for the current year, must be placed on the

unsecured tax roll for the current year.

3. An improvement on real property in existence on July 1 whose

existence was not ascertained in time to be placed on the secured roll for

that tax year and which is not governed by subsection 4 must be placed on

the unsecured tax roll.

4. The value of any property apportioned among counties pursuant to

NRS 361.320, 361.321 and 361.323 must be added to the central

assessment roll at the assessed value established by the Nevada tax

commission or as established pursuant to an appeal to the state board of

equalization.

5. [~~In arriving at the taxable value of all public utilities of an~~

intracounty nature, the intangible or franchise element must be considered

as an addition to the physical value and a portion of the taxable value.

~~6.]~~ In addition to the inquiry and examination required in subsection 1,

for any property not reappraised in the current assessment year, the county

assessor shall determine its assessed value for that year by applying a factor

for improvements, if any, and a factor for land to the assessed value for the

preceding year. The factor for improvements must reasonably represent the

change, if any, in the taxable value of typical improvements in the area

since the preceding year, and must take into account all applicable

depreciation and obsolescence. The factor for improvements must be

adopted by the Nevada tax commission. The factor for land must be

developed by the county assessor and approved by the commission. The

factor for land must be so chosen that the median ratio of the assessed value

of the land to the taxable value of the land in each area subject to the factor

is not less than 30 percent nor more than 35 percent.

[~~7.]~~ 6. The county assessor shall reappraise all real property at least

once every 5 years.

[~~8.]~~ 7. Each county assessor shall submit a written request to the board

of county commissioners and the governing body of each of the local

governments located in the county which maintain a unit of government

that issues building permits for a copy of each building permit that is

issued. Upon receipt of such a request, the governing body shall direct the

unit which issues the permits to provide a copy of each permit to the county

assessor within a reasonable time after issuance.

Sec. 13. (Deleted by amendment.)

Sec. 14. NRS 361.5644 is hereby amended to read as follows:

361.5644 1. If the purchaser, repossessor or other owner of a mobile

or manufactured home fails to comply with the provisions of subsection 1

of NRS 361.562 within the required time, the county assessor shall collect a

penalty, which must be added to the tax and collected therewith in the

amount of 10 percent of the tax due . [~~, plus:~~

(a) If the tax on a mobile or manufactured home is paid within 1 month

after it is due, $3, and if paid on any unit or vehicle mentioned in NRS

361.561 within 1 month, $1.

(b) If the tax on a mobile or manufactured home is paid more than 1

month after it is due, $3 for each full month or final fraction of a month

which has elapsed, and if paid on any unit or vehicle mentioned in NRS

361.561 more than 1 month after it is due, $1 for each such month.]

2. If any person required to pay a personal property tax under the

provisions of NRS 361.562 neglects or refuses to pay the tax on demand of

the county assessor, the county assessor or his deputy shall seize the mobile

or manufactured home upon which the taxes are due and proceed in

accordance with the provisions of NRS 361.535.
3. The tax is due and the tax and any penalty must be computed for

each fiscal year from the date of purchase within or importation into this

state.

Sec. 15. NRS 361.767 is hereby amended to read as follows:

361.767 1. If the county assessor determines that certain personal

property was not assessed, he may assess the property based upon its

taxable value in the year in which it was not assessed.

2. If the county assessor determines that certain personal property was

underassessed because it was incorrectly reported by the owner, the

assessor may assess the property based upon its taxable value in the year in

which it was underassessed. He may then send an additional tax bill for an

amount which represents the difference between the reported value and the

taxable value for each year.

3. The assessments provided for in subsections 1 and 2 may be made at

any time within 3 years after the end of the fiscal year in which the taxes

would have been due. The tax bill must specify the fiscal year for which the

tax is due and the applicable rate and whether it is for property which was

not assessed or for property which was underassessed.

4. If property is not assessed or is underassessed because the owner

submitted an incorrect written statement or failed to submit a written

statement required pursuant to subsection 1 of NRS 361.265, there must be

added to the taxes due a penalty in the amount of 20 percent of the tax for

each year the property was not assessed or was underassessed. The county

assessor may waive this penalty if he finds extenuating circumstances

sufficient to justify the waiver.

Sec. 16. NRS 361A.283 is hereby amended to read as follows:

361A.283 1. If the county assessor determines that the deferred tax

for any fiscal year or years was not assessed in the year it became due, he

may assess it anytime within 5 fiscal years after the end of the fiscal year in

which a parcel or portion of a parcel was converted to a higher use.

2. If the county assessor determines that a parcel was assessed for

agricultural use rather than at full taxable value for any fiscal year in which

it did not qualify for agricultural assessment, he may assess the deferred tax

for that year anytime within 5 years after the end of that fiscal year.

3. A penalty equal to 20 percent of the total accumulated deferred tax

described in subsections 1 and 2 must be added for each of the years in

which the owner failed to provide the written notice required by NRS

361A.270. The county assessor may waive this penalty if he finds

extenuating circumstances sufficient to justify the waiver.

Sec. 16.3. NRS 371.101 is hereby amended to read as follows:

371.101 1. Vehicles registered by widows and orphan children not to

exceed the amount of $1,000 determined valuation, are exempt from

taxation, but the exemption must not be allowed to anyone but actual bona

fide residents of this state, and must be filed in but one county in this state

to the same family.
2. For the purpose of this section, vehicles in which the widow or

orphan child has any interest shall be deemed to belong entirely to that

widow or orphan child.

3. The person claiming the exemption shall file with the department in

the county where the exemption is claimed an affidavit declaring his

residency and that the exemption has been claimed in no other county in

this state for that year. The affidavit must be made before the county

assessor or a notary public. After the filing of the original affidavit, the

county assessor shall mail a form for renewal of the exemption to the

person each year following a year in which the exemption was allowed for

that person. The form must be designed to facilitate its return by mail by

the person claiming the exemption.

4. A widow is not entitled to the exemption provided by this section in

any fiscal year beginning after her remarriage, even if the remarriage is

later annulled.

Sec. 16.5. NRS 371.102 is hereby amended to read as follows:

371.102 1. Vehicles registered by a blind person, not to exceed the

amount of $3,000 determined valuation, are exempt from taxation, but the

exemption must not be allowed to anyone but bona fide residents of this

state, and must be filed in but one county in this state [~~to the same family.]~~

on account of the same blind person.

2. The person claiming the exemption shall file with the department in

the county where the exemption is claimed an affidavit declaring his

residency and that the exemption has been claimed in no other county in

this state for that year. The affidavit must be made before the county

assessor or a notary public. After the filing of the original affidavit, the

county assessor shall mail a form for renewal of the exemption to the

person each year following a year in which the exemption was allowed for

that person. The form must be designed to facilitate its return by mail by

the person claiming the exemption.

3. Upon first claiming [~~such]~~ the exemption in a county the claimant

shall furnish to the department a certificate of a physician licensed under

the laws of this state setting forth that he has examined the claimant and has

found him to be a blind person.

4. As used in this section, "blind person" includes any person whose

visual acuity with correcting lenses does not exceed 20/200 in the better

eye, or whose vision in the better eye is restricted to a field which subtends

an angle of not greater than 20° .

Sec. 16.7. NRS 371.103 is hereby amended to read as follows:

371.103 1. Vehicles, to the extent of $1,000 determined valuation,

registered by any actual bona fide resident of the State of Nevada who:

(a) Has served a minimum of 90 days on active duty, who was assigned

to active duty at some time between April 21, 1898, and June 15, 1903, or

between April 6, 1917, and November 11, 1918, or between December 7,

1941, and December 31, 1946, or between June 25, 1950, and January 31,

1955;
(b) Has served a minimum of 90 continuous days on active duty none of

which was for training purposes, who was assigned to active duty at some

time between January 1, 1961, and May 7, 1975; or

authorization granted to the President of the United States in Public Law

102-1,

and who received, upon severance from service, an honorable discharge or

certificate of satisfactory service from the Armed Forces of the United

States, or who, having so served, is still serving in the Armed Forces of the

United States, is exempt from taxation.

2. For the purpose of this section the first $1,000 determined valuation

of vehicles in which such a person has any interest shall be deemed to

belong to that person.

3. A person claiming the exemption shall file annually with the

department in the county where the exemption is claimed an affidavit

declaring that he is an actual bona fide resident of the State of Nevada who

meets all the other requirements of subsection 1, and that the exemption is

claimed in no other county [~~within]~~ in this state. The affidavit must be

made before the county assessor or a notary public. After the filing of the

original affidavit, the county assessor shall mail a form for:

(a) The renewal of the exemption; and

(b) The designation of any amount to be credited to the veterans’ home

account,

to the person each year following a year in which the exemption was

allowed for that person. The form must be designed to facilitate its return

by mail by the person claiming the exemption.

4. Persons in actual military service are exempt during the period of

such service from filing annual affidavits of exemption and the department

shall grant exemptions to those persons on the basis of the original

affidavits filed. In the case of any person who has entered the military

service without having previously made and filed an affidavit of exemption,

the affidavit may be filed in his behalf during the period of such service by

any person having knowledge of the facts.

5. Before allowing any veteran’s exemption pursuant to the provisions

of this chapter, the department shall require proof of status of the veteran,

and for that purpose shall require production of an honorable discharge or

certificate of satisfactory service or a certified copy thereof, or such other

proof of status as may be necessary.

6. If any person files a false affidavit or produces false proof to the

department, and as a result of the false affidavit or false proof a tax

exemption is allowed to a person not entitled to the exemption, he is guilty

of a gross misdemeanor.

Sec. 17. NRS 482.180 is hereby amended to read as follows:

482.180 1. The motor vehicle fund is hereby created as an agency

fund. Except as otherwise provided in subsection 4 or by a specific statute,
all money received or collected by the department must be deposited in the

state treasury for credit to the motor vehicle fund.

2. The interest and income on the money in the motor vehicle fund,

after deducting any applicable charges, must be credited to the state

highway fund.

3. Any check accepted by the department in payment of vehicle

privilege tax or any other fee required to be collected pursuant to this

chapter must, if it is dishonored upon presentation for payment, be charged

back against the motor vehicle fund or the county to which the payment

was credited, in the proper proportion.

4. All money received or collected by the department for the basic

vehicle privilege tax must be deposited in the local government tax

distribution account, created by NRS 360.660, for credit to the appropriate

county pursuant to subsection 6.

5. Money for the administration of the provisions of this chapter must

be provided by direct legislative appropriation from the state highway fund,

upon the presentation of budgets in the manner required by law. Out of the

appropriation the department shall pay every item of expense.

6. The privilege tax collected on vehicles subject to the provisions of

chapter 706 of NRS and engaged in interstate or intercounty operation must

be distributed among the counties in the following percentages:

Carson City 1.07 percent Lincoln 3.12 percent

Churchill 5.21 percent Lyon 2.90 percent

Clark 22.54 percent Mineral 2.40 percent

Douglas 2.52 percent Nye 4.09 percent

Elko 13.31 percent Pershing 7.00 percent

Esmeralda 2.52 percent Storey .19 percent

Eureka 3.10 percent Washoe 12.24 percent

Humboldt 8.25 percent White Pine 5.66 percent

Lander 3.88 percent

The distributions must be allocated among local governments within the

respective counties pursuant to the provisions of NRS 482.181.

7. [~~As commission to the department for collecting the privilege tax on~~

vehicles subject to the provisions of this chapter and chapter 706 of NRS,

the department shall deduct and withhold 1 percent of the privilege tax

collected by a county assessor and 6 percent of the other privilege tax

~~collected.]~~ The department shall withhold 6 percent from the amount of

privilege tax collected by the department as a commission. From the

amount of privilege tax collected by a county assessor, the state

controller shall credit 1 percent to the department as a commission and

remit 5 percent to the county for credit to its general fund as commission

for the services of the county assessor.

8. When the requirements of this section and NRS 482.181 have been

met, and when directed by the department, the state controller shall transfer

monthly to the state highway fund any balance in the motor vehicle fund.

9. If a statute requires that any money in the motor vehicle fund be

transferred to another fund or account, the department shall direct the

controller to transfer the money in accordance with the statute.

Sec. 18. NRS 489.511 is hereby amended to read as follows:

489.511 1. If a used or rebuilt manufactured home, mobile home or

commercial coach is sold in this state by a dealer or rebuilder, the dealer or

rebuilder shall complete a dealer’s or rebuilder’s report of sale. The report

must be in a form prescribed by the division and include a description of

the manufactured home, mobile home or commercial coach, the name and

address of the seller and the name and address of the buyer. If a security

interest exists at the time of the sale, or if in connection with the sale a

security interest is taken or retained by the seller, dealer or rebuilder to

secure all or part of the purchase price, or a security interest is taken by a

person who gives value to enable the buyer to acquire rights in the

manufactured home, mobile home or commercial coach, the name and

address of the secured party must be entered on the dealer’s or rebuilder’s

report of sale.

2. The dealer or rebuilder shall submit the original of the dealer’s or

rebuilder’s report of sale to the division within 45 days after the execution

of all instruments which the contract of sale requires to be executed at the

time of the sale, unless an extension of time is granted by the division,

together with the endorsed certificate of title or certificate of ownership

previously issued. The dealer or rebuilder shall furnish one copy of the

report of sale to the buyer at the time of the sale. Within 45 days after the

sale, the dealer or rebuilder shall furnish one copy of the report of sale to

the assessor of the county in which the manufactured home, mobile home

or commercial coach will be located.

3. The dealer or rebuilder shall require the buyer to sign an

acknowledgment of taxes, on a form prescribed by the division, which

includes a statement that the manufactured home, mobile home or

commercial coach is taxable in the county in which it is located. The

dealer shall deliver the buyer’s copy of the acknowledgment to him at the

time of sale and submit another copy to the county assessor of the county

in which the manufactured home, mobile home or commercial coach is

to be located.

4. If a used or rebuilt manufactured home, mobile home or commercial

coach is sold by a dealer or rebuilder pursuant to an installment contract or

other agreement by which the certificate of title or certificate of ownership

does not pass immediately from the seller to the buyer upon the sale, the

dealer or rebuilder shall submit to the division any information required by

the regulations adopted by the administrator pursuant to NRS 489.272.

Sec. 19. NRS 562.160 is hereby amended to read as follows:

562.160 Upon receipt of the reports from the committee for assessing

livestock pursuant to NRS 575.180, the board shall fix the rate to be levied

each year as provided for in NRS 562.170 and shall send notice of it to the

county assessor or treasurer of each county that administers the special

tax, and to the division of agriculture of the department of business and

industry on or before the first Monday in May of each year.

Sec. 20. NRS 567.110 is hereby amended to read as follows:

567.110 1. Upon receipt of the reports from the committee for

assessing livestock pursuant to NRS 575.180, the state board of sheep

commissioners, acting as the committee to control predatory animals, may

levy an annual special tax of not to exceed the equivalent of 20 cents per

head on all sheep and goats.

2. The special tax is designated as the tax for control of predatory

animals.

3. Notice of the tax must be sent by the board to the county assessor or

treasurer of each county that is administering the special taxes on

livestock, and to the division of agriculture of the department of business

and industry on or before the first Monday in May of each year.

Sec. 21. NRS 571.035 is hereby amended to read as follows:

571.035 1. Upon receipt of the reports from the committee for

assessing livestock pursuant to NRS 575.180, the division shall fix the

amount of the annual special tax on each head of the following specified

classes of livestock, which , except as otherwise provided in subsection 4,

must not exceed the following rates per head for each class:

Class Rate per head

Stock cattle $0.28

Dairy cattle .53

Horses .75

Mules .75

Burros or asses .75

Hogs and pigs .07

Goats .06

2. As used in subsection 1:

(a) "Dairy cattle" are bulls, cows and heifers of the dairy breeds that are

more than 6 months old.

(b) "Stock cattle" are:

(1) Steers of any breed and other weaned calves of the beef breeds

that are more than 6 months old; and

(2) Bulls, cows and older heifers of the beef breeds.

animals that are less than 1 year old.
3. The division shall send notice of the annual special tax on each head

of the specified classes of livestock to the county assessor or treasurer of

each county on or before the first Monday in May of each year [.

~~4. Notwithstanding the provisions of subsection 1, the]~~ unless the

division makes the election provided in subsection 7.

4. The minimum special tax due annually pursuant to this section from

each owner of livestock is $5.

5. Upon the receipt of payment of the special tax and the report thereof

by the state controller, the division shall credit the amount of the tax as paid

on its records.

6. The special taxes paid by an owner of livestock, when transmitted to

the state treasurer, must be deposited in the livestock inspection account.

7. The division may elect to perform the duties otherwise performed

by the county assessor and county treasurer under NRS 575.100 to

575.140, inclusive.

Sec. 22. NRS 575.090 is hereby amended to read as follows:

575.090 1. There is hereby created in each county a committee for

assessing livestock composed of:

(a) Two persons who own livestock in the county and who are appointed

by the state board of agriculture;

(b) One person who owns sheep in the county and who is appointed by

the board or, if there is no owner of sheep in the county, another person

who owns livestock in the county who is appointed by the state board of

agriculture;

division; and

(d) [~~The]~~ In a county where the division elects to administer the

special tax, another person who owns livestock, appointed by the state

board of agriculture, otherwise the county assessor or a person designated

by him.

2. Except as otherwise provided in this subsection, the term of each

member is 2 years, and any vacancy must be filled by appointment for the

unexpired term. The term of the county assessor expires upon the

expiration of the term of his office. A person designated by the county

assessor serves at the pleasure of the county assessor. The brand inspector

serves at the pleasure of the administrator of the division.

3. While engaged in official business of the committee for assessing

livestock, each member of the committee is entitled to:

(a) A salary not exceeding $60 per day for attending meetings or

performing other official business, to be paid from any money available to

the division.

(b) The per diem allowance and travel expenses fixed for state officers

and employees.

Sec. 23. NRS 575.120 is hereby amended to read as follows:

575.120 1. The division shall prepare a form for declaration of

livestock and sheep on which an owner of livestock or sheep shall declare
the average number, kind and classification of all livestock and sheep in the

state owned by him during the year immediately preceding the date the

declaration is made.

2. Before May 6 of each year, the division shall distribute the form for

declaration to [~~all]~~ the county assessors [.] of the counties in which the

special tax is administered by the county.

3. In other counties, the division shall mail the declaration directly to

each owner of livestock or sheep.

Sec. 24. NRS 575.130 is hereby amended to read as follows: