Amendment No. 74

Senate Amendment to Senate Bill No. 36 (BDR 32-30)

Proposed by: Committee on Taxation

Amendment Box:

Resolves Conflicts with: N/A

Amends: Summary: Title: Preamble: Joint Sponsorship:

ASSEMBLY ACTION Initial and Date | SENATE ACTION Initial and Date

Adopted Lost | Adopted Lost

Concurred In Not | Concurred In Not

Receded Not | Receded Not

Amend the bill as a whole by renumbering sections 1 and 2 as sections 2 and 3 and adding a new section designated section 1, following the enacting clause, to read as follows:

"Section 1. NRS 361.838 is hereby amended to read as follows:

361.838 1. A claim may be filed with the assessor of the county in which the claimant’s home or mobile home lot is located between [January 15 and April 30,] February 1 and April 15, inclusive.

2. The claim must be made under oath and filed in such form and content, and accompanied by such proof, as the department may prescribe.

3. The department or county assessor shall furnish the appropriate form to each claimant.

4. The county assessor shall, within [45] 30 days after receiving a claim for a refund:

(a) Process the application;

(b) Determine the assessed valuation of the property to which the claim applies, if applicable; and

(c) Submit the claim to the department.

5. The department shall not accept a claim submitted pursuant to subsection 4 after July 1.".

Amend section 1, page 1, by deleting lines 9 through 11 and inserting:

"claimant by [September 30.] August 15.".

Amend sec. 2, page 1, line 12, by deleting:

"upon passage and approval." and inserting:

"on January 1, 2000.".

Amend the title of the bill by deleting the first and second lines and inserting:

"AN ACT relating to taxation; revising the time within which a claim for a homeowner’s refund may be filed under the Senior Citizens’ Property Tax Assistance Act; advancing the date by which such a refund must be paid; and providing other".