Senate Bill No. 36–Senator James (by request)

Prefiled January 26, 1999

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Referred to Committee on Taxation

 

SUMMARY—Accelerates payment of homeowners’ refunds to senior citizens. (BDR 32-30)

FISCAL NOTE: Effect on Local Government: No.

Effect on the State or on Industrial Insurance: No.

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EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted. Green numbers along left margin indicate location on the printed bill (e.g., 5-15 indicates page 5, line 15).

 

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 matters properly relating thereto.

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

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

1-2 361.838 1. A claim may be filed with the assessor of the county in

1-3 which the claimant’s home or mobile home lot is located between [January

1-4 15 and April 30,] February 1 and April 15, inclusive.

1-5 2. The claim must be made under oath and filed in such form and

1-6 content, and accompanied by such proof, as the department may prescribe.

1-7 3. The department or county assessor shall furnish the appropriate form

1-8 to each claimant.

1-9 4. The county assessor shall, within [45] 30 days after receiving a

1-10 claim for a refund:

1-11 (a) Process the application;

1-12 (b) Determine the assessed valuation of the property to which the claim

1-13 applies, if applicable; and

1-14 (c) Submit the claim to the department.

1-15 5. The department shall not accept a claim submitted pursuant to

1-16 subsection 4 after July 1.

2-1 Sec. 2. NRS 361.841 is hereby amended to read as follows:

2-2 361.841 1. The department shall examine each claim, granting or

2-3 denying it, and if granted, shall determine the refund to which the claimant

2-4 is entitled.

2-5 2. Upon examination, if:

2-6 (a) The claim is denied, the department shall so notify the claimant by

2-7 first-class mail.

2-8 (b) The claim is granted, the department shall pay the refund to the

2-9 claimant by [September 30.] August 15.

2-10 Sec. 3. This act becomes effective on January 1, 2000.

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