2-10 spouses, not to exceed the amount of $1,000 assessed valuation, is exempt

2-11 from taxation, but no such exemption may be allowed to anyone but actual

2-12 bona fide residents of this state, and must be allowed in but one county in

2-13 this state to the same [family.] surviving spouse.

2-14 2. For the purpose of this section, property in which [the widow or

2-15 orphan child] a surviving spouse has any interest shall be deemed the

2-16 property of the [widow or orphan child.] surviving spouse.

2-17 3. The person claiming such an exemption shall file with the county

2-18 assessor an affidavit declaring his residency and that the exemption has

2-19 been claimed in no other county in this state for that year. The affidavit

2-20 must be made before the county assessor or a notary public. After the

2-21 filing of the original affidavit, the county assessor shall mail a form for

2-22 renewal of the exemption to the person each year following a year in which

2-23 the exemption was allowed for that person. The form must be designed to

2-24 facilitate its return by mail by the person claiming the exemption.

2-25 4. A surviving spouse is not entitled to the exemption provided by this

2-26 section in any fiscal year beginning after his remarriage, even if the

2-30 amount of $3,000 of assessed valuation, is exempt from taxation, including

2-31 community property to the extent only of the blind person’s interest therein,

2-32 but no such exemption may be allowed to anyone but bona fide residents of

2-33 this state, and must be allowed in but one county in this state [to the same

2-34 family.] on account of the same blind person.

2-35 2. The person claiming such an exemption shall file with the county

2-36 assessor an affidavit declaring his residency and that the exemption has

2-37 been claimed in no other county in this state for that year. The affidavit

2-38 must be made before the county assessor or a notary public. After the

2-39 filing of the original affidavit, the county assessor shall mail a form for

2-40 renewal of the exemption to the person each year following a year in which

2-41 the exemption was allowed for that person. The form must be designed to

3-11 of any actual bona fide resident of the State of Nevada who:

3-12 (a) Has served a minimum of 90 days on active duty, who was assigned

3-13 to active duty at some time between April 21, 1898, and June 15, 1903, or

3-14 between April 6, 1917, and November 11, 1918, or between December 7,

3-15 1941, and December 31, 1946, or between June 25, 1950, and January 31,

3-16 1955;

3-17 (b) Has served a minimum of 90 continuous days on active duty none of

3-18 which was for training purposes, who was assigned to active duty at some

3-19 time between January 1, 1961, and May 7, 1975; or

3-20 (c) Has served on active duty in connection with carrying out the

3-21 authorization granted to the President of the United States in Public Law

3-22 102-1,

3-23 and who received, upon severance from service, an honorable discharge or

3-24 certificate of satisfactory service from the Armed Forces of the United

3-25 States, or who, having so served, is still serving in the Armed Forces of the

3-26 United States, is exempt from taxation.

3-27 2. For the purpose of this section the first $1,000 assessed valuation of

3-28 property in which such a person has any interest shall be deemed the

3-29 property of that person.

3-30 3. The exemption may be allowed only to a claimant who files an

3-31 affidavit with his claim for exemption on real property pursuant to NRS

3-32 361.155. The affidavit may be filed at any time by a person claiming

3-33 exemption from taxation on personal property.

3-34 4. The affidavit must be made before the county assessor or a notary

3-35 public and filed with the county assessor . [to the effect] It must state that

3-36 the affiant is an actual bona fide resident of the State of Nevada who meets

3-37 all the other requirements of subsection 1 and that the exemption is claimed

3-38 in no other county [within] in this state. After the filing of the original

3-39 affidavit, the county assessor shall mail a form for:

3-40 (a) The renewal of the exemption; and

3-41 (b) The designation of any amount to be credited to the veterans’ home

4-23 chapels, other than marriage chapels, and other buildings used for religious

4-24 worship, with their furniture and equipment, and the lots of ground on

4-25 which they stand, used therewith and necessary thereto, owned by some

4-26 recognized religious society or corporation, and parsonages so owned, are

4-27 exempt from taxation.

4-28 2. Except as otherwise provided in NRS 361.157, when any such

4-29 property is used exclusively or in part for any other than church purposes,

4-30 and a rent or other valuable consideration is received for its use, the

4-31 property must be taxed.

4-32 3. [If a recognized religious society or corporation leases or rents space

4-33 to facilitate worship during the same fiscal year in which it owns a parcel of

4-34 vacant land with the intent of constructing a church or chapel, other than a

4-35 marriage chapel, on that land and the society or corporation has no other

4-36 church or chapel in the county, the parcel of land is exempt from taxation

4-37 for not more than 3 consecutive years. If a church or chapel has not been

4-38 constructed by the end of the third year of exemption or the property is sold

4-39 before that date, the exemption is voided and the taxes must be paid for the

4-40 years for which an exemption pursuant to this subsection was claimed.] The

4-41 exemption provided by this section must be prorated for the portion of a

5-5 orphan child,] surviving spouse, blind person, veteran or surviving spouse

5-6 of a disabled veteran is entitled under NRS 361.080, 361.085, 361.090 or

5-7 361.091 is reduced to the extent that he is allowed an exemption from the

5-11 any reason is exempt from taxation is leased, loaned or otherwise made

5-12 available to and used by a natural person, association, partnership or

5-13 corporation in connection with a business conducted for profit or as a

5-14 residence, or both, the leasehold interest, possessory interest, beneficial

5-15 interest or beneficial use of the lessee or user of the property is subject to

5-16 taxation to the extent the:

5-17 (a) Portion of the property leased or used; and

5-18 (b) Percentage of time during the fiscal year that the property is leased

5-19 by the lessee or used by the user,

5-20 can be segregated and identified. The taxable value of the interest or use

5-21 must be determined in the manner provided in subsection 3 of NRS

5-22 361.227.

5-23 2. Subsection 1 does not apply to:

5-24 (a) Property located upon a public airport, park, market or fairground or

5-25 any property owned by a public airport, unless the property owned by the

5-26 public airport is not located upon the public airport and the property is

5-27 leased, loaned or otherwise made available for purposes other than for the

5-28 purposes of a public airport, including, without limitation, residential,

5-29 commercial or industrial purposes;

5-30 (b) Federal property for which payments are made in lieu of taxes in

5-31 amounts equivalent to taxes which might otherwise be lawfully assessed;

5-32 (c) Property of any state-supported educational institution;

5-33 (d) Property leased or otherwise made available to and used by a natural

5-34 person, private association, private corporation, municipal corporation,

5-35 quasi-municipal corporation or a political subdivision under the provisions

5-36 of the Taylor Grazing Act or by the United States Forest Service or the

5-37 Bureau of Reclamation of the United States Department of the Interior;

5-38 (e) Property of any Indian or of any Indian tribe, band or community

5-39 which is held in trust by the United States or subject to a restriction against

5-40 alienation by the United States;

5-41 (f) Vending stand locations and facilities operated by blind persons

5-42 under the auspices of the bureau of services to the blind and visually

6-31 required by a particular statute, shall ascertain by diligent inquiry and

6-32 examination all real and secured personal property that is in his county on

6-33 July 1 which is subject to taxation, and also the names of all persons,

6-34 corporations, associations, companies or firms owning the property. He

6-35 shall then determine the taxable value of all such property and he shall then

6-36 list and assess it to the person, firm, corporation, association or company

6-37 owning it [.] on July 1 of that fiscal year. He shall take the same action at

6-38 any time between May 1 and the following April 30, with respect to

6-39 personal property which is to be placed on the unsecured tax roll.

6-40 2. At any time before the lien date for the following fiscal year, the

6-41 county assessor may include additional personal property and mobile

6-42 homes on the secured tax roll if the owner of the personal property or

8-21 property was not assessed, he may assess the property based upon its

8-22 taxable value in the year in which it was not assessed.

8-23 2. If the county assessor determines that certain personal property was

8-24 underassessed because it was incorrectly reported by the owner, the

8-25 assessor may assess the property based upon its taxable value in the year in

8-26 which it was underassessed. He may then send an additional tax bill for an

8-27 amount which represents the difference between the reported value and the

8-28 taxable value for each year.

8-29 3. The assessments provided for in subsections 1 and 2 may be made at

8-30 any time within 3 years after the end of the fiscal year in which the taxes

8-31 would have been due. The tax bill must specify the fiscal year for which the

8-32 tax is due and the applicable rate and whether it is for property which was

8-33 not assessed or for property which was underassessed.

8-34 4. If property is not assessed or is underassessed because the owner

8-35 submitted an incorrect written statement or failed to submit a written

8-36 statement required pursuant to subsection 1 of NRS 361.265, there must be

8-37 added to the taxes due a penalty in the amount of 20 percent of the tax for

8-38 each year the property was not assessed or was underassessed. The county

8-39 assessor may waive this penalty if he finds extenuating circumstances

9-14 surviving spouses, not to exceed the amount of $1,000 determined

9-15 valuation, are exempt from taxation, but the exemption must not be allowed

9-16 to anyone but actual bona fide residents of this state, and must be filed in

9-17 but one county in this state to the same [family.] surviving spouse.

9-18 2. For the purpose of this section, vehicles in which [the widow or

9-19 orphan child] a surviving spouse has any interest shall be deemed to

9-20 belong entirely to that [widow or orphan child.] surviving spouse.

9-21 3. The person claiming the exemption shall file with the department in

9-22 the county where the exemption is claimed an affidavit declaring his

9-23 residency and that the exemption has been claimed in no other county in

9-24 this state for that year. The affidavit must be made before the county

9-25 assessor or a notary public. After the filing of the original affidavit, the

9-26 county assessor shall mail a form for renewal of the exemption to the

9-27 person each year following a year in which the exemption was allowed for

9-28 that person. The form must be designed to facilitate its return by mail by

9-35 amount of $3,000 determined valuation, are exempt from taxation, but the

9-36 exemption must not be allowed to anyone but bona fide residents of this

9-37 state, and must be filed in but one county in this state [to the same family.]

9-38 on account of the same blind person.

9-39 2. The person claiming the exemption shall file with the department in

9-40 the county where the exemption is claimed an affidavit declaring his

9-41 residency and that the exemption has been claimed in no other county in

9-42 this state for that year. The affidavit must be made before the county

10-15 registered by any actual bona fide resident of the State of Nevada who:

10-16 (a) Has served a minimum of 90 days on active duty, who was assigned

10-17 to active duty at some time between April 21, 1898, and June 15, 1903, or

10-18 between April 6, 1917, and November 11, 1918, or between December 7,

10-19 1941, and December 31, 1946, or between June 25, 1950, and January 31,

10-20 1955;

10-21 (b) Has served a minimum of 90 continuous days on active duty none of

10-22 which was for training purposes, who was assigned to active duty at some

10-23 time between January 1, 1961, and May 7, 1975; or

10-24 (c) Has served on active duty in connection with carrying out the

10-25 authorization granted to the President of the United States in Public Law

10-26 102-1,

10-27 and who received, upon severance from service, an honorable discharge or

10-28 certificate of satisfactory service from the Armed Forces of the United

10-29 States, or who, having so served, is still serving in the Armed Forces of the

10-30 United States, is exempt from taxation.

10-31 2. For the purpose of this section the first $1,000 determined valuation

10-32 of vehicles in which such a person has any interest shall be deemed to

10-33 belong to that person.

10-34 3. A person claiming the exemption shall file annually with the

10-35 department in the county where the exemption is claimed an affidavit

10-36 declaring that he is an actual bona fide resident of the State of Nevada who

10-37 meets all the other requirements of subsection 1, and that the exemption is

10-38 claimed in no other county [within] in this state. The affidavit must be

10-39 made before the county assessor or a notary public. After the filing of the

10-40 original affidavit, the county assessor shall mail a form for:

10-41 (a) The renewal of the exemption; and

11-24 fund. Except as otherwise provided in subsection 4 or by a specific statute,

11-25 all money received or collected by the department must be deposited in the

11-26 state treasury for credit to the motor vehicle fund.

11-27 2. The interest and income on the money in the motor vehicle fund,

11-28 after deducting any applicable charges, must be credited to the state

11-29 highway fund.

11-30 3. Any check accepted by the department in payment of vehicle

11-31 privilege tax or any other fee required to be collected pursuant to this

11-32 chapter must, if it is dishonored upon presentation for payment, be charged

11-33 back against the motor vehicle fund or the county to which the payment

11-34 was credited, in the proper proportion.

11-35 4. All money received or collected by the department for the basic

11-36 vehicle privilege tax must be deposited in the local government tax

11-37 distribution account, created by NRS 360.660, for credit to the appropriate

11-38 county pursuant to subsection 6.

11-39 5. Money for the administration of the provisions of this chapter must

11-40 be provided by direct legislative appropriation from the state highway fund,

11-41 upon the presentation of budgets in the manner required by law. Out of the

12-33 commercial coach is sold in this state by a dealer or rebuilder, the dealer or

12-34 rebuilder shall complete a dealer’s or rebuilder’s report of sale. The report

12-35 must be in a form prescribed by the division and include a description of

12-36 the manufactured home, mobile home or commercial coach, the name and

12-37 address of the seller and the name and address of the buyer. If a security

12-38 interest exists at the time of the sale, or if in connection with the sale a

12-39 security interest is taken or retained by the seller, dealer or rebuilder to

12-40 secure all or part of the purchase price, or a security interest is taken by a

13-30 livestock pursuant to NRS 575.180, the board shall fix the rate to be levied

13-31 each year as provided for in NRS 562.170 and shall send notice of it to the

13-32 county assessor or treasurer of each county that administers the special

13-33 tax, and to the division of agriculture of the department of business and

13-37 assessing livestock pursuant to NRS 575.180, the state board of sheep

13-38 commissioners, acting as the committee to control predatory animals, may

13-39 levy an annual special tax of not to exceed the equivalent of 20 cents per

13-40 head on all sheep and goats.

13-41 2. The special tax is designated as the tax for control of predatory

14-7 assessing livestock pursuant to NRS 575.180, the division shall fix the

14-8 amount of the annual special tax on each head of the following specified

14-9 classes of livestock, which , except as otherwise provided in subsection 4,

14-10 must not exceed the following rates per head for each class:

14-11 Class Rate per head

14-12 Stock cattle $0.28

14-13 Dairy cattle .53

14-14 Horses .75

14-15 Mules .75

14-16 Burros or asses .75

14-17 Hogs and pigs .07

14-18 Goats .06

14-19 2. As used in subsection 1:

14-20 (a) "Dairy cattle" are bulls, cows and heifers of the dairy breeds that are

14-21 more than 6 months old.

14-22 (b) "Stock cattle" are:

14-23 (1) Steers of any breed and other weaned calves of the beef breeds

14-24 that are more than 6 months old; and

14-25 (2) Bulls, cows and older heifers of the beef breeds.

14-26 (c) The classes consisting of horses, mules, and burros and asses exclude

14-27 animals that are less than 1 year old.

14-28 3. The division shall send notice of the annual special tax on each head

14-29 of the specified classes of livestock to the county assessor or treasurer of

14-30 each county on or before the first Monday in May of each year [.

14-31 4. Notwithstanding the provisions of subsection 1, the] unless the

14-32 division makes the election provided in subsection 7.

14-33 4. The minimum special tax due annually pursuant to this section from

14-34 each owner of livestock is $5.

14-35 5. Upon the receipt of payment of the special tax and the report thereof

14-36 by the state controller, the division shall credit the amount of the tax as paid

14-37 on its records.

14-38 6. The special taxes paid by an owner of livestock, when transmitted to

15-6 assessing livestock composed of:

15-7 (a) Two persons who own livestock in the county and who are appointed

15-8 by the state board of agriculture;

15-9 (b) One person who owns sheep in the county and who is appointed by

15-10 the board or, if there is no owner of sheep in the county, another person

15-11 who owns livestock in the county who is appointed by the state board of

15-12 agriculture;

15-13 (c) A brand inspector who is designated by the administrator of the

15-14 division; and

15-15 (d) [The] In a county where the division elects to administer the

15-16 special tax, another person who owns livestock, appointed by the state

15-17 board of agriculture, otherwise the county assessor or a person designated

15-18 by him.

15-19 2. Except as otherwise provided in this subsection, the term of each

15-20 member is 2 years, and any vacancy must be filled by appointment for the

15-21 unexpired term. The term of the county assessor expires upon the

15-22 expiration of the term of his office. A person designated by the county

15-23 assessor serves at the pleasure of the county assessor. The brand inspector

15-24 serves at the pleasure of the administrator of the division.

15-25 3. While engaged in official business of the committee for assessing

15-26 livestock, each member of the committee is entitled to:

15-27 (a) A salary not exceeding $60 per day for attending meetings or

15-28 performing other official business, to be paid from any money available to

15-29 the division.

15-30 (b) The per diem allowance and travel expenses fixed for state officers

15-34 livestock and sheep on which an owner of livestock or sheep shall declare

15-35 the average number, kind and classification of all livestock and sheep in the

15-36 state owned by him during the year immediately preceding the date the

15-37 declaration is made.

15-38 2. Before May 6 of each year, the division shall distribute the form for

15-39 declaration to [all] the county assessors [.] of the counties in which the

15-40 special tax is administered by the county.

16-3 administered by the county, the county assessor shall mail the form for

16-4 declaration to each owner of livestock or sheep listed in his most current

16-5 report of such owners. He may include the form with any other mailing sent

16-6 by him to that owner.

16-7 2. An owner of livestock or sheep who fails to complete and return the

16-8 form for declaration within 30 days after the date it was mailed to him is

16-12 committee for assessing livestock all of the completed forms for declaration

16-13 of livestock and sheep received by him and a copy of his most current

16-14 report of owners of livestock and sheep. This report may show a parcel

16-15 number and must include the name and address of each owner and the

16-16 number, kind and classification of the livestock and sheep belonging to

16-20 sheep and the report of owners of livestock and sheep from the county

16-21 assessor [,] or the division, the committee for assessing livestock shall:

16-22 (a) Make an estimate of the number, kind and classification of all

16-23 livestock and sheep owned by any person failing to return the form for

16-24 declaration of livestock and sheep and include that information on the

16-25 report; and

16-26 (b) Examine each completed form for declaration of livestock and sheep

16-27 and the report to determine its accuracy, and if there is any evidence that

16-28 any information is inaccurate or incomplete, may change and correct any

16-29 listing as to number, kind, classification, ownership or location by adding

16-30 thereto or deducting therefrom as necessary to make the report complete

16-31 and accurate.

16-32 2. The committee for assessing livestock may verify the number of

16-33 livestock or sheep by any reasonable means, including actual count at any

16-34 reasonable time.

16-35 3. If the committee for assessing livestock changes the listings on the

16-36 report of owners of livestock and sheep for any owner and the listing for

16-37 that owner does not conform to the listings on the form for declaration

16-38 completed by that owner, the committee shall notify the owner of the

16-39 change within 15 days after the change is made. The notification must

16-40 contain a statement explaining the owner’s right to challenge the accuracy

17-3 approved by the committee for assessing livestock as complete and

17-4 accurate, the approval must be noted on the report. The report must then be

17-5 returned to the county assessor , or the division if it is administering the

17-6 special tax, and a copy sent to the board, the division unless it is

17-7 administering the special tax, and the Nevada beef council.

17-8 2. If, as the result of a challenge of the accuracy of the report, any

17-9 change is ordered in the report of owners of livestock and sheep after it has

17-10 been approved by the committee for assessing livestock, [the county

17-11 assessor, the board, the division and the Nevada beef council] each

17-15 Nevada beef council, the county assessor, auditor or treasurer , or the

17-16 division if it is administering the special tax, shall calculate the total taxes

17-17 due from each owner of livestock or sheep based on the report of owners of

17-21 administering the special tax, shall mail to each owner of livestock or

17-22 sheep a bill for the total taxes due from that owner. The billing may be

17-23 made from the secured or unsecured tax roll. The bill may be included with

17-24 any other tax bill sent by the county assessor or treasurer to that owner.

17-25 Failure to receive a tax bill does not excuse the taxpayer from the timely