Senate Bill No. 376–Committee on Taxation

 

March 16, 2001

____________

 

Referred to Committee on Taxation

 

SUMMARY—Makes various changes relating to taxation. (BDR 32‑187)

 

FISCAL NOTE:            Effect on Local Government: Yes.

                                    Effect on the State: Yes.

 

~

 

EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.

 

AN ACT relating to taxation; providing an exemption from the taxes on personal property for certain employers who pay for transportation expenses for employees; expanding the circumstances under which a senior citizen may receive a refund pursuant to the Senior Citizens’ Property Tax Assistance Act; expanding the property tax exemption for widows to include all surviving spouses; authorizing the county assessor to deposit certain overpayments of taxes in the county treasury unless the taxpayer requests a refund of the overpayment; exempting certain deficient payments of taxes from collection; removing certain duties of county assessors and county treasurers concerning the taxation of animals; 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 360.235 is hereby amended to read as follows:

1-2    360.235  [Any] Except as otherwise required in NRS 361.485, any

1-3  amount determined to be refundable by the department after an audit must

1-4  be refunded or credited to any amount due from the taxpayer.

1-5    Sec. 2.  NRS 360.291 is hereby amended to read as follows:

1-6    360.291  1.  The legislature hereby declares that each taxpayer has the

1-7  right:

1-8    (a) To be treated by officers and employees of the department with

1-9  courtesy, fairness, uniformity, consistency and common sense.

1-10    (b) To a prompt response from the department to each communication

1-11  from the taxpayer.

1-12    (c) To provide the minimum documentation and other information as

1-13  may reasonably be required by the department to carry out its duties.

1-14    (d) To written explanations of common errors, oversights and violations

1-15  that taxpayers experience and instructions on how to avoid such problems.

2-1    (e) To be notified, in writing, by the department whenever its officer,

2-2  employee or agent determines that the taxpayer is entitled to an exemption

2-3  or has been taxed or assessed more than is required by law.

2-4    (f) To written instructions indicating how the taxpayer may petition for:

2-5       (1) An adjustment of an assessment;

2-6       (2) A refund or credit for overpayment of taxes, interest or penalties;

2-7  or

2-8       (3) A reduction in or the release of a bond or other form of security

2-9  required to be furnished pursuant to the provisions of this Title that are

2-10  administered by the department.

2-11    (g) [To] Except as otherwise provided in NRS 361.485, to recover an

2-12  overpayment of taxes promptly upon the final determination of such an

2-13  overpayment.

2-14    (h) To obtain specific advice from the department concerning taxes

2-15  imposed by the state.

2-16    (i) In any meeting with the department, including an audit, conference,

2-17  interview or hearing:

2-18      (1) To an explanation by an officer, agent or employee of the

2-19  department that describes the procedures to be followed and the taxpayer’s

2-20  rights thereunder;

2-21      (2) To be represented by himself or anyone who is otherwise

2-22  authorized by law to represent him before the department;

2-23      (3) To make an audio recording using the taxpayer’s own equipment

2-24  and at the taxpayer’s own expense; and

2-25      (4) To receive a copy of any document or audio recording made by or

2-26  in the possession of the department relating to the determination or

2-27  collection of any tax for which the taxpayer is assessed, upon payment of

2-28  the actual cost to the department of making the copy.

2-29    (j) To a full explanation of the department’s authority to assess a tax or

2-30  to collect delinquent taxes, including the procedures and notices for review

2-31  and appeal that are required for the protection of the taxpayer. An

2-32  explanation which meets the requirements of this section must also be

2-33  included with each notice to a taxpayer that an audit will be conducted by

2-34  the department.

2-35    (k) To the immediate release of any lien which the department has

2-36  placed on real or personal property for the nonpayment of any tax when:

2-37      (1) The tax is paid;

2-38      (2) The period of limitation for collecting the tax expires;

2-39      (3) The lien is the result of an error by the department;

2-40      (4) The department determines that the taxes, interest and penalties

2-41  are secured sufficiently by a lien on other property;

2-42      (5) The release or subordination of the lien will not jeopardize the

2-43  collection of the taxes, interest and penalties;

2-44      (6) The release of the lien will facilitate the collection of the taxes,

2-45  interest and penalties; or

2-46      (7) The department determines that the lien is creating an economic

2-47  hardship.

3-1    (l) To the release or reduction of a bond or other form of security

3-2  required to be furnished pursuant to the provisions of this Title by the

3-3  department in accordance with applicable statutes and regulations.

3-4    (m) To be free from investigation and surveillance by an officer, agent

3-5  or employee of the department for any purpose that is not directly related

3-6  to the administration of the provisions of this Title that are administered by

3-7  the department.

3-8    (n) To be free from harassment and intimidation by an officer, agent or

3-9  employee of the department for any reason.

3-10    (o) To have statutes imposing taxes and any regulations adopted

3-11  pursuant thereto construed in favor of the taxpayer if those statutes or

3-12  regulations are of doubtful validity or effect, unless there is a specific

3-13  statutory provision that is applicable.

3-14    2.  The provisions of this Title governing the administration and

3-15  collection of taxes by the department must not be construed in such a

3-16  manner as to interfere or conflict with the provisions of this section or any

3-17  applicable regulations.

3-18    3.  The provisions of this section apply to any tax administered and

3-19  collected pursuant to the provisions of this Title or any applicable

3-20  regulations by the department.

3-21    Sec. 3.  NRS 360.2935 is hereby amended to read as follows:

3-22    360.2935  [A] Except as otherwise provided in NRS 361.485, a

3-23  taxpayer is entitled to receive on any overpayment of taxes, after the offset

3-24  required by NRS 360.320 has been made, a refund together with interest at

3-25  a rate determined pursuant to NRS 17.130. No interest is allowed on a

3-26  refund of any penalties or interest paid by a taxpayer.

3-27    Sec. 4.  Chapter 361 of NRS is hereby amended by adding thereto the

3-28  provisions set forth as sections 5 to 8, inclusive, of this act.

3-29    Sec. 5.  “Manufactured home” has the meaning ascribed to it in

3-30  NRS 489.113.

3-31    Sec. 6.  1.  All or part of the personal property of an employer is

3-32  exempt from taxation as set forth in subsections 3 and 4 if the employer

3-33  pays for the full expense of providing to an employee an object,

3-34  including, without limitation, a card or pass, that entitles the employee to

3-35  use a public transit system without paying a fare.

3-36    2.  The personal property of an employer is exempt from taxation as

3-37  set forth in subsections 3 and 4 if the employer pays for the full expense

3-38  of operating a motor vehicle to transport his employees between their

3-39  residences and workplaces and if:

3-40    (a) The motor vehicle may legally seat at least six adults, excluding

3-41  the driver of the motor vehicle;

3-42    (b) At least 80 percent of the mileage of the motor vehicle is used for

3-43  transporting employees between their residences and workplaces; and

3-44    (c) During the time such employees are transported as described in

3-45  paragraph (b), the employees occupy at least half of the available seats of

3-46  the motor vehicle, excluding the seat for the driver of the motor vehicle.

3-47    3.  The exemptions set forth in subsections 1 and 2 may be allowed

3-48  only to an employer who:

4-1    (a) Pays for the full expenses described in subsection 1 or 2, or both,

4-2  for the entire calendar year preceding the fiscal year for which the

4-3  exemption is claimed; and

4-4    (b) By March 15 immediately preceding the fiscal year for which the

4-5  exemption is claimed, files his claim for the exemption with the regional

4-6  transportation commission of the appropriate county, if a regional

4-7  transportation commission has been created in the county, or with the

4-8  county assessor, if a regional transportation commission has not been

4-9  created in the county. If the claim is filed with the regional

4-10  transportation commission, the regional transportation commission shall

4-11  certify the amount of expenses incurred by the employer and forward the

4-12  claim to the county assessor not later than June 15 immediately

4-13  preceding the fiscal year for which the exemption is claimed.

4-14    4.  If a county assessor approves a claim for an exemption filed

4-15  pursuant to subsection 3, the amount of taxes to be exempted is the lesser

4-16  of:

4-17    (a) The total amount paid by the employer for the expenses described

4-18  in subsection 1 or 2, or both, for the calendar year immediately preceding

4-19  the fiscal year for which the exemption is claimed; or

4-20    (b) The total amount of personal property taxes of the employer that is

4-21  due for the fiscal year for which the exemption is claimed.

4-22    5.  The department shall adopt regulations prescribing the form for a

4-23  claim for the exemption set forth in this section.

4-24    6.  As used in this section:

4-25    (a) “Public transit system” has the meaning ascribed to it in NRS

4-26  377A.016.

4-27    (b) “Regional transportation commission” means a regional

4-28  transportation commission created and organized pursuant to chapter

4-29  373 of NRS.

4-30    Sec. 7.  A senior citizen is entitled to a refund calculated pro rata

4-31  pursuant to NRS 361.833 and 361.835, respectively, for the portion of the

4-32  year that he owned and rented his primary residence if he has

4-33  maintained his primary residence in Nevada since July 1 of the

4-34  preceding calendar year and:

4-35    1.  For any portion of that year, owned his home and would have

4-36  otherwise been entitled to a refund pursuant to NRS 361.833 if he has

4-37  owned the home for the entire year; and

4-38    2.  For all the remaining portion of that year, rented a home or lot for

4-39  his primary residence and would have otherwise been entitled to a refund

4-40  pursuant to NRS 361.835 if he has rented the home for the entire year.

4-41    Sec. 8.  At the time that a person files an appeal pursuant to NRS

4-42  361.356, 361.357 or 361.360 on behalf of the owner of a property, the

4-43  person shall provide to the county board of equalization or the state

4-44  board of equalization, as appropriate, written authorization from the

4-45  owner of the property that authorizes the person to file the appeal

4-46  concerning the assessment that was made.

 

 

 

5-1    Sec. 9.  NRS 361.010 is hereby amended to read as follows:

5-2    361.010  As used in this chapter, unless the context otherwise requires,

5-3  the words and terms defined in NRS 361.013 to 361.043, inclusive, and

5-4  section 5 of this act have the meanings ascribed to them in those sections.

5-5    Sec. 10.  NRS 361.069 is hereby amended to read as follows:

5-6    361.069  [Household]

5-7    1.  Except as otherwise provided in this section, household goods and

5-8  furniture[, other than] are exempt from taxation.

5-9    2.  Except as otherwise provided in subsection 3, appliances and

5-10  furniture which are owned by a person who engages in the business of

5-11  renting the appliances or furniture to other persons[,] are not exempt from

5-12  taxation.

5-13    3.  Except as otherwise provided in this subsection, the assessment of

5-14  rented or leased appliances or furniture, or both, of a time-share project

5-15  governed by the provisions of chapter 119A of NRS, which contains five

5-16  or more units, must be reduced by a percentage equal to the average

5-17  percentage of time that all of the units are occupied by an owner of a

5-18  time share in the project. If the units of the time-share project are

5-19  occupied by owners of time shares in the project for an average of more

5-20  than 90 percent of the fiscal year, the rented or leased appliances or

5-21  furniture, or both, are exempt from taxation.

5-22    4.  As used in this section:

5-23    [1.] (a) “Household goods and furniture” includes, without limitation,

5-24  the following items if used in a residence:

5-25    [(a)] (1) Clothing;

5-26    [(b)] (2) Personal effects;

5-27    [(c)] (3) Gold and silver;

5-28    [(d)] (4) Jewelry;

5-29    [(e)] (5) Appliances that are not attached to real property or a mobile or

5-30  manufactured home;

5-31    [(f)] (6) Furniture;

5-32    [(g)] (7) Recreational equipment not required by NRS to be registered;

5-33  and

5-34    [(h)] (8) Portable goods and storage sheds and other household

5-35  equipment.

5-36    [2.] (b) “Engages in the business of renting appliances or furniture”

5-37  means:

5-38    [(a)] (1) Renting or leasing appliances or furniture, or both, to other

5-39  persons not in conjunction with the rental or lease of a dwelling unit; or

5-40    [(b)] (2) Renting or leasing appliances or furniture, or both, to other

5-41  persons in conjunction with the rental or lease of a dwelling unit located in

5-42  a complex containing five or more dwelling units which are rented or

5-43  leased by the owner to other persons in conjunction with appliances or

5-44  furniture, or both.

5-45    (c) “Owner” has the meaning ascribed to it in NRS 119A.056.

5-46    (d) “Unit” has the meaning ascribed to it in NRS 119A.160.

5-47    Sec. 11.  NRS 361.080 is hereby amended to read as follows:

5-48    361.080  1.  The property of [widows] surviving spouses and orphan

5-49  children, not to exceed the amount of $1,000 assessed valuation, is exempt

6-1  from taxation, but no such exemption may be allowed to anyone but actual

6-2  bona fide residents of this state, and must be allowed in but one county in

6-3  this state to the same family.

6-4    2.  For the purpose of this section, property in which the [widow]

6-5  surviving spouse or orphan child has any interest shall be deemed the

6-6  property of the [widow] surviving spouse or orphan child.

6-7    3.  The person claiming such an exemption shall file with the county

6-8  assessor an affidavit declaring his residency and that the exemption has

6-9  been claimed in no other county in this state for that year. The affidavit

6-10  must be made before the county assessor or a notary public. After the filing

6-11  of the original affidavit, the county assessor shall mail a form for renewal

6-12  of the exemption to the person each year following a year in which the

6-13  exemption was allowed for that person. The form must be designed to

6-14  facilitate its return by mail by the person claiming the exemption.

6-15    4.  A [widow] surviving spouse is not entitled to the exemption

6-16  provided by this section in any fiscal year beginning after [her] any

6-17  remarriage, even if the remarriage is later annulled.

6-18    Sec. 12.  NRS 361.090 is hereby amended to read as follows:

6-19    361.090  1.  The property, to the extent of $1,000 assessed valuation,

6-20  of any actual bona fide resident of the State of Nevada who:

6-21    (a) [Has served a minimum of 90 days on active duty, who was assigned

6-22  to active duty at some time between April 21, 1898, and June 15, 1903, or

6-23  between April 6, 1917, and November 11, 1918, or between December 7,

6-24  1941, and December 31, 1946, or between June 25, 1950, and January 31,

6-25  1955;

6-26    (b)] Has served a minimum of 90 continuous days on active duty none

6-27  of which was for training purposes[, who was assigned to active duty at

6-28  some time between January 1, 1961, and May 7, 1975; or

6-29    (c) Has served on active duty in connection with carrying out the

6-30  authorization granted to the President of the United States in Public Law

6-31  102-1,

6-32  and who received,] ; and

6-33    (b) Received upon severance from service, an honorable discharge or

6-34  certificate of satisfactory service from the Armed Forces of the United

6-35  States, or who, having so served, is still serving in the Armed Forces of the

6-36  United States,

6-37  is exempt from taxation.

6-38    2.  For the purpose of this section, the first $1,000 assessed valuation of

6-39  property in which such a person has any interest shall be deemed the

6-40  property of that person.

6-41    3.  The exemption may be allowed only to a claimant who files an

6-42  affidavit with his claim for exemption on real property pursuant to NRS

6-43  361.155. The affidavit may be filed at any time by a person claiming

6-44  exemption from taxation on personal property.

6-45    4.  The affidavit must be made before the county assessor or a notary

6-46  public and filed with the county assessor. It must state that the affiant is an

6-47  actual bona fide resident of the State of Nevada who meets all the other

6-48  requirements of subsection 1 and that the exemption is claimed in no other

7-1  county in this state. After the filing of the original affidavit, the county

7-2  assessor shall mail a form for:

7-3    (a) The renewal of the exemption; and

7-4    (b) The designation of any amount to be credited to the veterans’ home

7-5  account,

7-6  to the person each year following a year in which the exemption was

7-7  allowed for that person. The form must be designed to facilitate its return

7-8  by mail by the person claiming the exemption.

7-9    5.  Persons in actual military service are exempt during the period of

7-10  such service from filing annual affidavits of exemption and the county

7-11  assessors shall continue to grant exemption to such persons on the basis of

7-12  the original affidavits filed. In the case of any person who has entered the

7-13  military service without having previously made and filed an affidavit of

7-14  exemption, the affidavit may be filed in his behalf during the period of

7-15  such service by any person having knowledge of the facts.

7-16    6.  Before allowing any veteran’s exemption pursuant to the provisions

7-17  of this chapter, the county assessor of each of the several counties of this

7-18  state shall require proof of status of the veteran, and for that purpose shall

7-19  require production of an honorable discharge or certificate of satisfactory

7-20  service or a certified copy thereof, or such other proof of status as may be

7-21  necessary.

7-22    7.  If any person files a false affidavit or produces false proof to the

7-23  county assessor, and as a result of the false affidavit or false proof a tax

7-24  exemption is allowed to a person not entitled to the exemption, he is guilty

7-25  of a gross misdemeanor.

7-26    Sec. 13.  NRS 361.1565 is hereby amended to read as follows:

7-27    361.1565  The personal property tax exemption to which a [widow,]

7-28  surviving spouse, orphan child, blind person, veteran or surviving spouse

7-29  of a disabled veteran is entitled under NRS 361.080, 361.085, 361.090 or

7-30  361.091 is reduced to the extent that he is allowed an exemption from the

7-31  vehicle privilege tax under chapter 371 of NRS.

7-32    Sec. 14.  NRS 361.159 is hereby amended to read as follows:

7-33    361.159  1.  Except as otherwise provided in subsection 3, when

7-34  personal property, or a portion of personal property, which for any reason

7-35  is exempt from taxation is leased, loaned or otherwise made available to

7-36  and used by a natural person, association or corporation in connection with

7-37  a business conducted for profit, the leasehold interest, possessory interest,

7-38  beneficial interest or beneficial use of any such lessee or user of the

7-39  property is subject to taxation to the extent the:

7-40    (a) Portion of the property leased or used; and

7-41    (b) Percentage of time during the fiscal year that the property is leased

7-42  to the lessee or used by the user,

7-43  can be segregated and identified. The taxable value of the interest or use

7-44  must be determined in the manner provided in subsection 3 of NRS

7-45  361.227.

7-46    2.  Taxes must be assessed to lessees or users of exempt personal

7-47  property and collected in the same manner as taxes assessed to owners of

7-48  other personal property, except that taxes due under this section do not

7-49  become a lien against the personal property. When due, the taxes constitute

8-1  a debt due from the lessee or user to the county for which the taxes were

8-2  assessed and if unpaid are recoverable by the county in the proper court of

8-3  the county.

8-4    3.  The provisions of this section do not apply to personal property:

8-5    (a) Used in vending stands operated by blind persons under the auspices

8-6  of the bureau of services to the blind and visually impaired of the

8-7  rehabilitation division of the department of employment, training and

8-8  rehabilitation.

8-9    (b) Owned by a public airport and used for the purposes of the public

8-10  airport.

8-11    Sec. 15.  NRS 361.160 is hereby amended to read as follows:

8-12    361.160  1.  Personal property in transit through this state is personal

8-13  property:

8-14    (a) Which is moving in interstate commerce through or over the

8-15  territory of the State of Nevada; or

8-16    (b) Which was consigned to a warehouse, public or private, within the

8-17  State of Nevada from outside the State of Nevada for storage in transit to a

8-18  final destination outside the State of Nevada, whether specified when

8-19  transportation begins or afterward.

8-20  Such property is deemed to have acquired no situs in Nevada for purposes

8-21  of taxation. Such property is not deprived of exemption because while in

8-22  the warehouse the property is assembled, bound, joined, manufactured,

8-23  processed, disassembled, divided, cut, broken in bulk, relabeled or

8-24  repackaged, or because the property is being held for resale to customers

8-25  outside the State of Nevada. The exemption granted shall be liberally

8-26  construed to effect the purposes of NRS 361.160 to 361.185, inclusive.

8-27    2.  Personal property within this state as mentioned in NRS 361.030

8-28  and 361.045 to 361.155, inclusive, and section 6 of this act, does not

8-29  include personal property in transit through this state as defined in this

8-30  section.

8-31    Sec. 16.  NRS 361.189 is hereby amended to read as follows:

8-32    361.189  1.  Not later than July 1, 1979, and thereafter:

8-33    (a) All land in this state shall be legally described for tax purposes by

8-34  parcel number in accordance with the parceling system prescribed by the

8-35  department. The provisions of NRS 361.190 to 361.220, inclusive, shall

8-36  remain in effect until each county has established and implemented the

8-37  prescribed parceling system.

8-38    (b) Each county shall prepare and possess a complete set of maps drawn

8-39  in accordance with such parceling system for all land in the county.

8-40    2.  The department may assist any county in preparing the maps

8-41  required by subsection 1, if it is shown to the satisfaction of the department

8-42  that the county does not have the ability to prepare such maps. The county

8-43  shall reimburse the department for its costs from the county general fund.

8-44  The department may employ such services as are needed to carry out the

8-45  provisions of this section.

8-46    3.  The county assessor shall insure that the parcels of land on such

8-47  maps are numbered in the manner prescribed by the department. The

8-48  county assessor shall continually update the maps to reflect transfers,

8-49  conveyances, acquisitions or any other transaction or event that change the

9-1  boundaries of any parcel and shall renumber the parcels or prepare new

9-2  map pages for any portion of the maps to show combinations or divisions

9-3  of parcels in the manner prescribed by the department. The maps shall

9-4  readily disclose precisely what land is covered by any particular parcel

9-5  number in the current fiscal year.

9-6    4.  The department may review such maps annually to insure that they

9-7  are being properly updated. If it is determined that such maps are not

9-8  properly updated the department may order the board of county

9-9  commissioners to employ forthwith one or more qualified persons

9-10  approved by the department to prepare the required maps. The payment of

9-11  all costs incidental thereto shall be a proper charge against the funds of the

9-12  county, notwithstanding such funds were not budgeted according to law.

9-13    5.  Such maps shall at all times be available in the office of the county

9-14  assessor. All such maps shall be retained by the county assessor as a

9-15  permanent public record.

9-16    6.  Land shall not be described in any deed or conveyance by reference

9-17  to any such map unless the map is filed for record in the office of the

9-18  county recorder of the county in which the land is located.

9-19    7.  A county assessor shall not reflect on the tax roll a change in the

9-20  ownership of land in this state unless the document that conveys the

9-21  ownership of land contains a complete legal description, adequately

9-22  describing the exact boundaries of the parcel of land. A parcel number

9-23  assigned by a county assessor does not constitute a complete legal

9-24  description of the land conveyed.

9-25    Sec. 17.  NRS 361.244 is hereby amended to read as follows:

9-26    361.244  1.  A mobile or manufactured home is eligible to become

9-27  real property if [the running gear is removed and] it becomes[, on or after

9-28  July 1, 1979,] permanently affixed to land which is owned by the owner of

9-29  the mobile or manufactured home.

9-30    2.  A mobile or manufactured home becomes real property when the

9-31  assessor of the county in which the mobile or manufactured home is

9-32  located has placed it on the tax roll as real property. The assessor shall not

9-33  place a mobile or manufactured home on the tax roll until:

9-34    (a) He has received verification from the manufactured housing division

9-35  of the department of business and industry that [there is no security interest

9-36  in the mobile home or the holders of security interests have agreed in

9-37  writing to the conversion of] the mobile or manufactured home has been

9-38  converted to real property;

9-39    (b) The unsecured personal property tax has been paid in full for the

9-40  current fiscal year;

9-41    (c) An affidavit of conversion of the mobile or manufactured home

9-42  from personal to real property has been recorded in the county recorder’s

9-43  office of the county in which the mobile or manufactured home is located;

9-44  and

9-45    (d) The dealer or owner has delivered to the division a copy of the

9-46  recorded affidavit of conversion and all documents relating to the mobile

9-47  or manufactured home in its former condition as personal property.

10-1    3.  A mobile or manufactured home which is converted to real

10-2  property pursuant to this section shall be deemed to be a fixture and an

10-3  improvement to the real property to which it is affixed.

10-4    4.  Factory-built housing, as defined in NRS 461.080, constitutes real

10-5  property if it becomes, on or after July 1, 1979, permanently affixed to land

10-6  which is owned by the owner of the factory-built housing.

10-7    5.  A manufactured home, as defined in NRS 489.113, constitutes real

10-8  property if it becomes, on or after January 1, 2000, permanently affixed to

10-9  land which is owned by the owner of the manufactured home.

10-10  6.  For the purposes of this section, “land which is owned” includes

10-11  land for which the owner has a possessory interest resulting from a life

10-12  estate, lease or contract for sale.

10-13  Sec. 18.  NRS 361.2445 is hereby amended to read as follows:

10-14  361.2445  1.  A mobile or manufactured home which has been

10-15  converted to real property pursuant to NRS 361.244 may not be removed

10-16  from the real property to which it is affixed unless, at least 30 days before

10-17  removing the mobile or manufactured home:

10-18  (a) The owner:

10-19     (1) Files with the division an affidavit stating that the sole purpose for

10-20  converting the mobile or manufactured home from real to personal

10-21  property is to effect a transfer of the title to the mobile or manufactured

10-22  home;

10-23     (2) Files with the division the affidavit of consent to the removal of

10-24  the mobile or manufactured home of each person who holds any legal

10-25  interest in the real property to which the mobile or manufactured home is

10-26  affixed; and

10-27     (3) Gives written notice to the county assessor of the county in which

10-28  the real property is situated; and

10-29  (b) The county assessor certifies in writing that all taxes for the fiscal

10-30  year on the mobile or manufactured home and the real property to which

10-31  the mobile or manufactured home is affixed have been paid.

10-32  2.  The county assessor shall not remove a mobile or manufactured

10-33  home from the tax rolls until:

10-34  (a) He has received verification that there is no security interest in the

10-35  mobile or manufactured home or the holders of security interests have

10-36  agreed in writing to the conversion of the mobile or manufactured home to

10-37  personal property; and

10-38  (b) An affidavit of conversion of the mobile or manufactured home

10-39  from real to personal property has been recorded in the county recorder’s

10-40  office of the county in which the real property to which the mobile or

10-41  manufactured home was affixed is situated.

10-42  3.  A mobile or manufactured home which is physically removed from

10-43  real property pursuant to this section shall be deemed to be personal

10-44  property immediately upon its removal.

10-45  4.  The department shall adopt:

10-46  (a) Such regulations as are necessary to carry out the provisions of this

10-47  section; and

10-48  (b) A standard form for the affidavits required by this section.

11-1    5.  Before the owner of a mobile or manufactured home that has been

11-2  converted to personal property pursuant to this section may transfer

11-3  ownership of the mobile or manufactured home, he must obtain a

11-4  certificate of ownership from the division.

11-5    6.  For the purposes of this section, the removal of a mobile or

11-6  manufactured home from real property includes the detachment of the

11-7  mobile or manufactured home from its foundation, other than temporarily

11-8  for the purpose of making repairs or improvements to the mobile or

11-9  manufactured home or the foundation.

11-10  7.  As used in this section:

11-11  (a) “Division” means the manufactured housing division of the

11-12  department of business and industry.

11-13  (b) “Owner” means any person who holds an interest in the mobile or

11-14  manufactured home or the real property to which the mobile or

11-15  manufactured home is affixed evidenced by a conveyance or other

11-16  instrument which transfers that interest to him and is recorded in the office

11-17  of the county recorder of the county in which the mobile or manufactured

11-18  home and real property are situated, but does not include the owner or

11-19  holder of a right of way, easement or subsurface property right appurtenant

11-20  to the real property.

11-21  Sec. 19.  NRS 361.260 is hereby amended to read as follows:

11-22  361.260  1.  Each year, the county assessor, except as otherwise

11-23  required by a particular statute, shall ascertain by diligent inquiry and

11-24  examination all real and secured personal property that is in his county on

11-25  July 1 which is subject to taxation, and also the names of all persons,

11-26  corporations, associations, companies or firms owning the property. He

11-27  shall then determine the taxable value of all such property and he shall then

11-28  list and assess it to the person, firm, corporation, association or company

11-29  owning it on July 1 of that fiscal year. He shall take the same action at any

11-30  time between May 1 and the following April 30, with respect to personal

11-31  property which is to be placed on the unsecured tax roll.

11-32  2.  At any time before the lien date for the following fiscal year, the

11-33  county assessor may include additional personal property and mobile and

11-34  manufactured homes on the secured tax roll if the owner of the personal

11-35  property or mobile or manufactured home owns real property within the

11-36  same taxing district which has an assessed value that is equal to or greater

11-37  than the taxes for 3 years on both the real property and the personal

11-38  property or mobile or manufactured home, plus penalties. Personal

11-39  property and mobile and manufactured homes in the county on July 1, but

11-40  not on the secured tax roll for the current year, must be placed on the

11-41  unsecured tax roll for the current year.

11-42  3.  An improvement on real property in existence on July 1 whose

11-43  existence was not ascertained in time to be placed on the secured roll for

11-44  that tax year and which is not governed by subsection 4 must be placed on

11-45  the unsecured tax roll.

11-46  4.  The value of any property apportioned among counties pursuant to

11-47  NRS 361.320, 361.321 and 361.323 must be added to the central

11-48  assessment roll at the assessed value established by the Nevada tax

12-1  commission or as established pursuant to an appeal to the state board of

12-2  equalization.

12-3    5.  In addition to the inquiry and examination required in subsection 1,

12-4  for any property not reappraised in the current assessment year, the county

12-5  assessor shall determine its assessed value for that year by applying a

12-6  factor for improvements, if any, and a factor for land to the assessed value

12-7  for the preceding year. The factor for improvements must reasonably

12-8  represent the change, if any, in the taxable value of typical improvements

12-9  in the area since the preceding year, and must take into account all

12-10  applicable depreciation and obsolescence. The factor for improvements

12-11  must be adopted by the Nevada tax commission. The factor for land must

12-12  be developed by the county assessor and approved by the commission. The

12-13  factor for land must be so chosen that the median ratio of the assessed

12-14  value of the land to the taxable value of the land in each area subject to the

12-15  factor is not less than 30 percent nor more than 35 percent.

12-16  6.  The county assessor shall reappraise all real property at least once

12-17  every 5 years.

12-18  7.  The county assessor shall establish standards for appraising and

12-19  reappraising land pursuant to this section. In establishing the standards,

12-20  the county assessor shall consider comparable sales of land before July 1

12-21  of the year before the lien date.

12-22  8.  Each county assessor shall submit a written request to the board of

12-23  county commissioners and the governing body of each of the local

12-24  governments located in the county which maintain a unit of government

12-25  that issues building permits for a copy of each building permit that is

12-26  issued. Upon receipt of such a request, the governing body shall direct the

12-27  unit which issues the permits to provide a copy of each permit to the

12-28  county assessor within a reasonable time after issuance.

12-29  Sec. 20.  NRS 361.334 is hereby amended to read as follows:

12-30  361.334  As used in NRS 361.335 to 361.435, inclusive[:] , and

12-31  section 8 of this act:

12-32  1.  The term “property” includes a leasehold interest, possessory

12-33  interest, beneficial interest or beneficial use of a lessee or user of property

12-34  which is taxable pursuant to NRS 361.157 or 361.159.

12-35  2.  Where the term “property” is read to mean a taxable leasehold

12-36  interest, possessory interest, beneficial interest or beneficial use of a lessee

12-37  or user of property, the term “owner” used in conjunction therewith must

12-38  be interpreted to mean the lessee or user of the property.

12-39  Sec. 21.  NRS 361.356 is hereby amended to read as follows:

12-40  361.356  1.  An owner of property who believes that his property was

12-41  assessed at a higher value than another property whose use is identical and

12-42  whose location is comparable may appeal the assessment, on or before

12-43  January 15 of the fiscal year in which the assessment was made, to the

12-44  county board of equalization.

12-45  2.  Before a person may file an appeal pursuant to subsection 1, the

12-46  person must complete a form provided by the county assessor to appeal

12-47  the assessment to the county board of equalization. The county assessor

12-48  may, before providing such a form, require the person requesting the

13-1  form to provide the parcel number or other identification number of the

13-2  property that is the subject of the planned appeal.

13-3    3.  If the board finds that an inequity exists in the assessment of the

13-4  value of the land or the value of the improvements, or both, the board may

13-5  add to or deduct from the value of the land or the value of the

13-6  improvements, or both, either of the appellant’s property or of the property

13-7  to which it is compared, to equalize the assessment.

13-8    [2.] 4. In the case of residential property, the appellant shall cite other

13-9  property within the same subdivision if possible.

13-10  Sec. 22.  NRS 361.357 is hereby amended to read as follows:

13-11  361.357  1.  The owner of any property who believes that the full cash

13-12  value of his property is less than the taxable value computed for the

13-13  property in the current assessment year, may, not later than January 15 of

13-14  the fiscal year in which the assessment was made, appeal to the county

13-15  board of equalization. [A person who makes such an appeal on behalf of

13-16  the owner of the property shall provide written authorization from the

13-17  owner of the property at the time the appeal is filed.]

13-18  2.  Before a person may file an appeal pursuant to subsection 1, the

13-19  person must complete a form provided by the county assessor to appeal

13-20  the assessment to the county board of equalization. The county assessor

13-21  may, before providing such a form, require the person requesting the

13-22  form to provide the parcel number or other identification number of the

13-23  property that is the subject of the planned appeal.

13-24  3.  If the county board of equalization finds that the full cash value of

13-25  the property is less than the taxable value computed for the property, the

13-26  board shall correct the land value or fix a percentage of obsolescence to be

13-27  deducted each year from the otherwise computed taxable value of the

13-28  improvements, or both, to make the taxable value of the property

13-29  correspond as closely as possible to its full cash value.

13-30  [2.] 4. No appeal under this section may result in an increase in the

13-31  taxable value of the property.

13-32  Sec. 23.  NRS 361.420 is hereby amended to read as follows:

13-33  361.420  1.  Any property owner whose taxes are in excess of the

13-34  amount which the owner claims justly to be due may pay each installment

13-35  of taxes as it becomes due under protest in writing. The protest must be [in

13-36  triplicate and] filed with the [county treasurer] tax receiver at the time of

13-37  the payment of the installment of taxes. The [county treasurer] tax receiver

13-38  forthwith shall forward one copy of the protest to the attorney general and

13-39  one copy to the state controller.

13-40  2.  The property owner, having protested the payment of taxes as

13-41  provided in subsection 1 and having been denied relief by the state board

13-42  of equalization, may commence a suit in any court of competent

13-43  jurisdiction in the State of Nevada against the state and county in which the

13-44  taxes were paid, and, in a proper case, both the Nevada tax commission and

13-45  the department may be joined as a defendant for a recovery of the

13-46  difference between the amount of taxes paid and the amount which the

13-47  owner claims justly to be due, and the owner may complain upon any of

13-48  the grounds contained in subsection 4.

14-1    3.  Every action commenced under the provisions of this section must

14-2  be commenced within 3 months after the date of the payment of the last

14-3  installment of taxes, and if not so commenced is forever barred. If the tax

14-4  complained of is paid in full and under the written protest provided for in

14-5  this section, at the time of the payment of the first installment of taxes, suit

14-6  for the recovery of the difference between the amount paid and the amount

14-7  claimed to be justly due must be commenced within 3 months after the date

14-8  of the full payment of the tax or the issuance of the decision of the state

14-9  board of equalization denying relief, whichever occurs later, and if not so

14-10  commenced is forever barred.

14-11  4.  In any suit brought under the provisions of this section, the person

14-12  assessed may complain or defend upon any of the following grounds:

14-13  (a) That the taxes have been paid before the suit;

14-14  (b) That the property is exempt from taxation under the provisions of

14-15  the revenue or tax laws of the state, specifying in detail the claim of

14-16  exemption;

14-17  (c) That the person assessed was not the owner and had no right, title or

14-18  interest in the property assessed at the time of assessment;

14-19  (d) That the property is situate in and has been assessed in another

14-20  county, and the taxes thereon paid;

14-21  (e) That there was fraud in the assessment or that the assessment is out

14-22  of proportion to and above the taxable cash value of the property assessed;

14-23  (f) That the assessment is out of proportion to and above the valuation

14-24  fixed by the Nevada tax commission for the year in which the taxes were

14-25  levied and the property assessed; or

14-26  (g) That the assessment complained of is discriminatory in that it is not

14-27  in accordance with a uniform and equal rate of assessment and taxation,

14-28  but is at a higher rate of the taxable value of the property so assessed than

14-29  that at which the other property in the state is assessed.

14-30  5.  In a suit based upon any one of the grounds mentioned in

14-31  paragraphs (e) [to (g), inclusive,] , (f) and (g) of subsection 4, the court

14-32  shall conduct the trial without a jury and confine its review to the record

14-33  before the state board of equalization. Where procedural irregularities by

14-34  the board are alleged and are not shown in the record, the court may take

14-35  evidence respecting the allegation and, upon the request of either party,

14-36  shall hear oral argument and receive written briefs on the matter.

14-37  6.  In all cases mentioned in this section where the complaint is based

14-38  upon any grounds mentioned in subsection 4, the entire assessment must

14-39  not be declared void but is void only as to the excess in valuation.

14-40  7.  In any judgment recovered by the taxpayer under this section, the

14-41  court may provide for interest thereon not to exceed 6 percent per annum

14-42  from and after the date of payment of the tax complained of.

14-43  Sec. 24.  NRS 361.425 is hereby amended to read as follows:

14-44  361.425  1.  Nothing in NRS 361.420 or in any remedy provided

14-45  [therein] in that section prevents the distribution or apportionment of the

14-46  taxes paid under the provisions of NRS 361.420 into the various funds of

14-47  the state and county. In the event of judgment in favor of the person

14-48  bringing the suit to recover taxes claimed to be paid unjustly pursuant to

14-49  NRS 361.420, the amount of the judgment plus the interest thereon, as may

15-1  be fixed and determined by the court, must be paid out of the general funds

15-2  of the state and county by the proper officers thereof as the respective

15-3  liability of the state and county may appear.

15-4    2.  In making tax settlements with the state, the [county treasurer] tax

15-5  receiver shall notify the state controller of the amount of state taxes paid

15-6  under protest, and then an amount equivalent to the amount of taxes paid

15-7  under protest plus a reasonable amount of interest thereon, not exceeding 6

15-8  percent per annum after the date of the payment to the [county treasurer,]

15-9  tax receiver, shall be deemed to be and hereby is appropriated for the

15-10  purpose of satisfying any judgment therefor recovered against the state in a

15-11  suit under the provisions of NRS 361.420.

15-12  3.  When a judgment is secured under the provisions of NRS 361.420

15-13  and there is not sufficient money in the general fund of the county affected

15-14  by the judgment to satisfy the judgment, the board of county

15-15  commissioners of the county shall immediately levy and provide for the

15-16  collection of a sufficient tax upon all the taxable property within the

15-17  county, exclusive of the property of the person securing the judgment, to

15-18  satisfy the judgment and any interest on the judgment as may have been

15-19  fixed and determined by the court.

15-20  4.  Annually, the boards of county commissioners of the respective

15-21  counties shall provide in their respective budgets a reasonable amount of

15-22  money and shall levy a tax to provide for the payment of interest required

15-23  in NRS 361.420 with respect to judgments which may be secured against

15-24  the counties.

15-25  5.  The governor shall include in the biennial proposed executive

15-26  budget of the state a reasonable amount of money to provide for the

15-27  payments of interest required in NRS 361.420 with respect to judgments

15-28  which may be secured against the state. If at the time a final judgment

15-29  secured against the state pursuant to NRS 361.420 is presented for

15-30  satisfaction there is not sufficient money in the state treasury set apart for

15-31  the satisfaction of the judgment, the state treasurer shall satisfy the

15-32  judgment from money then in the general fund of the state.

15-33  Sec. 25.  NRS 361.450 is hereby amended to read as follows:

15-34  361.450  1.  Except as otherwise provided in subsection 3, every tax

15-35  levied under the provisions of or authority of this chapter is a perpetual lien

15-36  against the property assessed until the tax and any penalty charges and

15-37  interest which may accrue thereon are paid.

15-38  2.  Except as provided in this subsection, the lien attaches on July 1 of

15-39  the year for which the taxes are levied, upon all property then within the

15-40  county. The lien attaches upon all migratory property, as described in NRS

15-41  361.505, on the day it is moved into the county. If real and personal

15-42  property are assessed against the same owner, a lien attaches upon such

15-43  real property also for the tax levied upon the personal property within the

15-44  county; and a lien for taxes on personal property also attaches upon real

15-45  property assessed against the same owner in any other county of the state

15-46  from the date on which a certified copy of any unpaid property assessment

15-47  is filed for record with the county recorder in the county in which the real

15-48  property is situated.

16-1    3.  All liens for taxes levied under this chapter which have already

16-2  attached to a mobile or manufactured home expire on the date when the

16-3  mobile or manufactured home is sold, except the liens for personal

16-4  property taxes due in the county in which the mobile or manufactured

16-5  home was situate at the time of sale, for any part of the 12 months

16-6  immediately preceding the date of sale.

16-7    4.  All special taxes levied for city, town, school, road or other

16-8  purposes throughout the different counties of this state are a lien on the

16-9  property so assessed, and must be assessed and collected by the same

16-10  officer at the same time and in the same manner as the state and county

16-11  taxes are assessed and collected.

16-12  Sec. 26.  NRS 361.483 is hereby amended to read as follows:

16-13  361.483  1.  Except as otherwise provided in subsection 4, taxes

16-14  assessed upon the real property tax roll and upon mobile or manufactured

16-15  homes are due on the third Monday of August.

16-16  2.  Taxes assessed upon the real property tax roll may be paid in four

16-17  approximately equal installments if the taxes assessed on the parcel exceed

16-18  $100.

16-19  3.  Taxes assessed upon a mobile or manufactured home may be paid in

16-20  four installments if the taxes assessed exceed $100.

16-21  4.  If a person elects to pay in installments, the first installment is due

16-22  on the third Monday of August, the second installment on the first Monday

16-23  of October, the third installment on the first Monday of January, and the

16-24  fourth installment on the first Monday of March.

16-25  5.  If any person charged with taxes which are a lien on real property

16-26  fails to pay:

16-27  (a) Any one installment of the taxes on or within 10 days following the

16-28  day the taxes become due, there must be added thereto a penalty of 4

16-29  percent.

16-30  (b) Any two [installment] installments of the taxes, together with

16-31  accumulated penalties, on or within 10 days following the day the later

16-32  installment of taxes becomes due, there must be added thereto a penalty of

16-33  5 percent of the two [installment] installments due.

16-34  (c) Any three [installment] installments of the taxes, together with

16-35  accumulated penalties, on or within 10 days following the day the latest

16-36  installment of taxes becomes due, there must be added thereto a penalty of

16-37  6 percent of the three installments due.

16-38  (d) The full amount of the taxes, together with accumulated penalties,

16-39  on or within 10 days following the first Monday of March, there must be

16-40  added thereto a penalty of 7 percent of the full amount of the taxes.

16-41  6.  Any person charged with taxes which are a lien on a mobile or

16-42  manufactured home who fails to pay the taxes within 10 days after [the] an

16-43  installment payment is due is subject to the following provisions:

16-44  (a) A penalty of 10 percent of the taxes due; and

16-45  (b) [An additional penalty of $3 per month or any portion thereof, until

16-46  the taxes are paid; and

16-47  (c)] The county assessor may proceed under NRS 361.535.

17-1    7.  The ex officio tax receiver of a county shall notify each person in

17-2  the county who is subject to a penalty pursuant to this section of the

17-3  provisions of NRS 360.419 and 361.4835.

17-4    Sec. 27.  NRS 361.485 is hereby amended to read as follows:

17-5    361.485  1.  Whenever any tax is paid to the ex officio tax receiver he

17-6  shall appropriately record such payment and the date thereof on the tax roll

17-7  contiguously with the name of the person or the description of the property

17-8  liable for such taxes, and shall give a receipt for such payment if requested

17-9  by the taxpayer.

17-10  2.  If the assessment roll is maintained on magnetic storage files in a

17-11  computer system, the requirement of subsection 1 is met if the system is

17-12  capable of producing, as printed output, the assessment roll with the dates

17-13  of payments shown opposite the name of the person or the description of

17-14  the property liable for such taxes.

17-15  3.  If the amount of an overpayment of taxes for personal property is

17-16  less than the average cost of collecting property taxes in this state as

17-17  determined by the Nevada tax commission, the ex officio tax receiver

17-18  shall pay the amount of the overpayment into the county treasury, for the

17-19  benefit of the general fund of the county, unless the taxpayer who made

17-20  the overpayment requests a refund. All interest paid on money deposited

17-21  in the account pursuant to this subsection is the property of the county.

17-22  All requests for refunds under this section must be made within 6 months

17-23  after the original payment.

17-24  4.  A deficiency in the amount of a payment of taxes for personal

17-25  property, other than a payment for a penalty, must be exempted from

17-26  collection if the amount of the deficiency is less than the average cost of

17-27  collecting property taxes in this state as determined by the Nevada tax

17-28  commission.

17-29  Sec. 28.  NRS 361.535 is hereby amended to read as follows:

17-30  361.535  1.  If the person, company or corporation so assessed

17-31  neglects or refuses to pay the taxes within 30 days after demand, the taxes

17-32  become delinquent. If the person, company or corporation so assessed

17-33  neglects or refuses to pay the taxes within 10 days after the taxes become

17-34  delinquent, a penalty of 10 percent must be added. If the tax and penalty

17-35  are not paid on demand, the county assessor or his deputy [shall] may

17-36  seize, seal or lock enough of the personal property of the person, company

17-37  or corporation so neglecting or refusing to pay to satisfy the taxes and

17-38  costs. The county assessor may use alternative methods of collection,

17-39  including, without limitation, the assistance of the district attorney.

17-40  2.  The county assessor shall post a notice of the seizure, with a

17-41  description of the property, in three public places in the township or district

17-42  where it is seized, and shall, at the expiration of 5 days, proceed to sell at

17-43  public auction, at the time and place mentioned in the notice, to the highest

17-44  bidder, for lawful money of the United States, a sufficient quantity of the

17-45  property to pay the taxes and expenses incurred. For this service the county

17-46  assessor must be allowed from the delinquent person a fee of $3.

17-47  3.  If the personal property seized by the county assessor or his deputy

17-48  consists of a mobile or manufactured home , an aircraft, or the personal

17-49  property of a business, the county assessor shall publish a notice of the

18-1  seizure once during each of 2 successive weeks in a newspaper of general

18-2  circulation in the county. If the legal owner of the property is someone

18-3  other than the registered owner and the name and address of the legal

18-4  owner can be ascertained from the records of the department of motor

18-5  vehicles and public safety, the county assessor shall, before publication,

18-6  send a copy of the notice by registered or certified mail to the legal owner.

18-7  The cost of the publication and notice must be charged to the delinquent

18-8  taxpayer. The notice must state:

18-9    (a) The name of the owner, if known.

18-10  (b) The description of the property seized, including the location, the

18-11  make, model and dimensions and the serial number, body number or other

18-12  identifying number.

18-13  (c) The fact that the property has been seized and the reason for seizure.

18-14  (d) The amount of the taxes due on the property and the penalties and

18-15  costs as provided by law.

18-16  (e) The time and place at which the property is to be sold.

18-17  After the expiration of 5 days from the date of the second publication of the

18-18  notice, the property must be sold at public auction in the manner provided

18-19  in subsection 2 for the sale of other personal property by the county

18-20  assessor.

18-21  4.  Upon payment of the purchase money, the county assessor shall

18-22  deliver to the purchaser of the property sold, with a certificate of the sale, a

18-23  statement of the amount of taxes or assessment and the expenses thereon

18-24  for which the property was sold, whereupon the title of the property so sold

18-25  vests absolutely in the purchaser.

18-26  5.  After a mobile or manufactured home, an aircraft, or the personal

18-27  property of a business is sold and the county assessor has paid all the

18-28  taxes and costs on the property, the county assessor shall deposit into the

18-29  general fund of the county the first $300 of the excess proceeds from the

18-30  sale. The county assessor shall deposit any remaining amount of the

18-31  excess proceeds from the sale into an interest-bearing account

18-32  maintained for the purpose of holding excess proceeds separate from

18-33  other money of the county. If no claim is made for the money within 6

18-34  months after the sale of the property for which the claim is made, the

18-35  county assessor shall pay the money into the general fund of the county.

18-36  All interest paid on money deposited in the account pursuant to this

18-37  subsection is the property of the county.

18-38  6.  If the former owner of a mobile or manufactured home, aircraft,

18-39  or personal property of a business that was sold pursuant to this section

18-40  makes a claim in writing for the balance of the proceeds of the sale

18-41  within 6 months after the completion of the sale, the county assessor

18-42  shall pay the balance of the proceeds of the sale or the proper portion of

18-43  the balance over to the former owner if the county assessor is satisfied

18-44  that the former owner is entitled to it.

18-45  Sec. 29.  NRS 361.545 is hereby amended to read as follows:

18-46  361.545  On or before the 5th day of each month, the county assessor

18-47  shall:

18-48  1.  Return to the county auditor a list, under oath, of all collections

18-49  made under the provisions of NRS 361.505 and 361.535, and shall, at the

19-1  same time, return all the original schedules of assessment of such property

19-2  made the previous month. After comparing the schedules with the sworn

19-3  list of collections, the county auditor shall file them in his office, and shall

19-4  enter upon the assessment roll of his county for that year, when it comes

19-5  into his hands, and mark the word “Paid” opposite, the name of each

19-6  person whose taxes are so paid.

19-7    2.  [Pay] Except as otherwise provided in NRS 361.535, pay over to

19-8  the county treasurer all money collected under the provisions of NRS

19-9  361.505 and 361.535, taking duplicate receipts from the county treasurer

19-10  for the amount so paid. The county assessor shall file one of the receipts

19-11  with the county auditor.

19-12  Sec. 30.  NRS 361.800 is hereby amended to read as follows:

19-13  361.800  NRS 361.800 to 361.877, inclusive, and section 7 of this act,

19-14  may be cited as the Senior Citizens’ Property Tax Assistance Act.

19-15  Sec. 31.  NRS 361.850 is hereby amended to read as follows:

19-16  361.850  1.  A person may receive assistance under the Senior

19-17  Citizens’ Property Tax Assistance Act while receiving a property tax

19-18  exemption as a [widow,] surviving spouse, blind person or veteran if the

19-19  person has filed a claim for the exemption with the county assessor.

19-20  2.  The assessed valuation of any property used to determine a refund

19-21  pursuant to the Senior Citizens’ Property Tax Assistance Act must be

19-22  reduced by the amount of such an exemption.

19-23  Sec. 32.  NRS 111.312 is hereby amended to read as follows:

19-24  111.312  1.  The county recorder shall not record with respect to real

19-25  property, a notice of completion, a declaration of homestead, a lien or

19-26  notice of lien, an affidavit of death, a mortgage or deed of trust, or any

19-27  conveyance of real property or instrument in writing setting forth an

19-28  agreement to convey real property unless the document being recorded

19-29  contains:

19-30  (a) The mailing address of the grantee or, if there is no grantee, the

19-31  mailing address of the person who is requesting the recording of the

19-32  document; and

19-33  (b) The assessor’s parcel number of the property at the top of the first

19-34  page of the document, if the county assessor has assigned a parcel number

19-35  to the property. The county recorder is not required to verify that the

19-36  assessor’s parcel number is correct.

19-37  2.  The county recorder shall not record with respect to real property

19-38  any conveyance of real property or instrument in writing setting forth an

19-39  agreement to convey real property unless the document being recorded

19-40  contains the name and address of the person to whom a statement of the

19-41  taxes assessed on the real property is to be mailed.

19-42  3.  The assessor’s parcel number shall not be deemed to be a complete

19-43  legal description of the real property conveyed.

19-44  Sec. 33.  NRS 247.180 is hereby amended to read as follows:

19-45  247.180  1.  Except as otherwise provided in NRS 111.312, whenever

19-46  an instrument conveying, encumbering or mortgaging both real and

19-47  personal property is presented to any county recorder for recording, the

19-48  county recorder shall record the instrument in a book kept by him for that

19-49  purpose, which record must be indexed in the real estate index as deeds and

20-1  other conveyances are required by law to be indexed, and for which he may

20-2  receive the same fees as are allowed by law for recording and indexing

20-3  deeds and other instruments, but only one fee for the recording of any

20-4  instrument may be collected.

20-5    2.  A county recorder who records an instrument pursuant to this

20-6  section shall, within 7 working days after he records the instrument,

20-7  provide to the county assessor at no charge:

20-8    (a) A duplicate copy of the instrument and any supporting documents;

20-9  or

20-10  (b) Access to the digital instrument and any digital supporting

20-11  documents.

20-12  Sec. 34.  NRS 268.600 is hereby amended to read as follows:

20-13  268.600  1.  Whenever the corporate limits of any city are extended in

20-14  accordance with the provisions of NRS 268.570 to 268.608, inclusive, the

20-15  governing body of such city shall cause an accurate map or plat of the

20-16  annexed territory, prepared under the supervision of a competent surveyor

20-17  or engineer, together with a certified copy of the annexation ordinance in

20-18  respect thereof, to be recorded in the office of the county recorder of the

20-19  county in which such territory is situated, which recording shall be done

20-20  prior to the effective date of the annexation as specified in the annexation

20-21  ordinance. A duplicate copy of such map or plat and such annexation

20-22  ordinance shall be filed with the department of taxation.

20-23  2.  A county recorder who records a map or plat pursuant to this

20-24  section shall, within 7 working days after he records the map or plat,

20-25  provide to the county assessor at no charge:

20-26  (a) A duplicate copy of the map or plat and any supporting

20-27  documents; or

20-28  (b) Access to the digital map or plat and any digital supporting

20-29  documents.

20-30  Sec. 35.  NRS 270.090 is hereby amended to read as follows:

20-31  270.090  1.  The findings of fact and conclusions of law and judgment

20-32  must be made and entered as in other cases, and exceptions, motions for

20-33  new trial and appeals may be had as provided in NRS and the Nevada

20-34  Rules of Appellate Procedure.

20-35  2.  The court or judge thereof shall in the findings and decree establish

20-36  a definite map or plat of the city or part thereof or addition thereto, in

20-37  accordance with the pleadings and proof, and shall, by reference, make a

20-38  part of the findings and judgment the map or plat so established.

20-39  3.  Wherever blocks or parts of blocks in the original lost, destroyed,

20-40  conflicting, erroneous or faulty maps or plats have been insufficiently or

20-41  incorrectly platted, numbered or lettered, the omission, insufficiency or

20-42  fault must be supplied and corrected in accordance with the pleadings and

20-43  proof.

20-44  4.  If the map or plat prepared by the surveyor is inadequate or

20-45  impracticable of use for the judgment, the judgment or decree may require

20-46  the making of a new map or plat in accordance with the provisions of the

20-47  findings and judgment.

20-48  5.  A certified copy of the judgment, together with such map or plat as

20-49  is established by the court, must be filed in the office of the county

21-1  recorder of the county in which the action is tried. All the ties and

21-2  descriptions of section or quarter section corners, monuments or marks

21-3  required by NRS 270.020 must appear on the map finally established by

21-4  the judgment. The county recorder may collect and receive as his fees for

21-5  recording and indexing the certified copy of the judgment and map, $10 for

21-6  the map, and the specific statutory fees for the judgment, but not exceeding

21-7  $50.

21-8    6.  The judgment may require that all prior existing maps in conflict

21-9  with the map or plat adopted be so marked or identified by the county

21-10  recorder to show the substitution of the new map or plat in place thereof.

21-11  7.  A county recorder who records a map or plat pursuant to this

21-12  section shall, within 7 working days after he records the map or plat,

21-13  provide to the county assessor at no charge:

21-14  (a) A duplicate copy of the map or plat and any supporting

21-15  documents; or

21-16  (b) Access to the digital map or plat and any digital supporting

21-17  documents.

21-18  Sec. 36.  NRS 278.460 is hereby amended to read as follows:

21-19  278.460  1.  A county recorder shall not file for record any final map

21-20  unless the map:

21-21  (a) Contains or is accompanied by the report of a title company and all

21-22  the certificates of approval, conveyance and consent required by the

21-23  provisions of NRS 278.374 to 278.378, inclusive, and by the provisions of

21-24  any local ordinance; and

21-25  (b) Is accompanied by a written statement signed by the treasurer of the

21-26  county in which the land to be divided is located indicating that all

21-27  property taxes on the land for the fiscal year have been paid and that the

21-28  full amount of any deferred property taxes for the conversion of the

21-29  property from agricultural use has been paid pursuant to NRS 361A.265.

21-30  2.  Nothing contained in NRS 278.010 to 278.630, inclusive, prevents

21-31  the recording, pursuant to the provisions of NRS 278.010 to 278.630,

21-32  inclusive, and any applicable local ordinances, of a map of any land which

21-33  is not a subdivision, nor do NRS 278.010 to 278.630, inclusive, prohibit

21-34  the filing of a map in accordance with the provisions of any statute

21-35  requiring the filing of professional land surveyor’s records of surveys.

21-36  3.  A county recorder shall accept or refuse a final map for recordation

21-37  within 10 days after its delivery to him.

21-38  4.  A county recorder who records a final map pursuant to this

21-39  section shall, within 7 working days after he records the final map,

21-40  provide to the county assessor at no charge:

21-41  (a) A duplicate copy of the final map and any supporting documents;

21-42  or

21-43  (b) Access to the digital final map and any digital supporting

21-44  documents.

21-45  Sec. 37.  NRS 278.467 is hereby amended to read as follows:

21-46  278.467  1.  If the requirement for a parcel map is waived, the

21-47  authority which granted the waiver may require the preparation and

21-48  recordation of a document which contains:

22-1    (a) A legal description of all parts based on a system of rectangular

22-2  surveys;

22-3    (b) A provision for the dedication or reservation of any road right of

22-4  way or easement; and

22-5    (c) The approval of the authority which granted the waiver.

22-6    2.  If a description by metes and bounds is necessary in describing the

22-7  parcel division, it must be prepared by a professional land surveyor and

22-8  bear his signature and stamp.

22-9    3.  The person preparing the document may include the following

22-10  statement:

22-11  This document was prepared from existing information (identifying it

22-12  and stating where filed and recorded) and the undersigned assumes no

22-13  responsibility for the existence of monuments or correctness of other

22-14  information shown on or copied from any such prior documents.

22-15  4.  A document recorded pursuant to this section must be accompanied

22-16  by a written statement signed by the treasurer of the county in which the

22-17  land to be divided is located indicating that all property taxes on the land

22-18  for the fiscal year have been paid.

22-19  5.  A county recorder who records a document pursuant to this

22-20  section shall, within 7 working days after he records the document,

22-21  provide to the county assessor at no charge:

22-22  (a) A duplicate copy of the document; or

22-23  (b) Access to the digital document.

22-24  Sec. 38.  NRS 278.468 is hereby amended to read as follows:

22-25  278.468  1.  If a parcel map is approved or deemed approved pursuant

22-26  to NRS 278.464, the preparer of the map shall:

22-27  (a) Cause the approved map to be recorded in the office of the county

22-28  recorder within 1 year after the date the map was approved or deemed

22-29  approved, unless the governing body establishes by ordinance a longer

22-30  period, not to exceed 2 years, for recording the map. The map must be

22-31  accompanied by a written statement signed by the treasurer of the county in

22-32  which the land to be divided is located indicating that all property taxes on

22-33  the land for the fiscal year have been paid.

22-34  (b) Pay a $17 fee to the county recorder for filing and indexing.

22-35  2.  Upon receipt of a parcel map, the county recorder shall file the map

22-36  in a suitable place. He shall keep proper indexes of parcel maps by the

22-37  name of grant, tract, subdivision or United States subdivision.

22-38  3.  A county recorder who records a parcel map pursuant to this

22-39  section shall, within 7 working days after he records the parcel map,

22-40  provide to the county assessor at no charge:

22-41  (a) A duplicate copy of the parcel map and any supporting documents;

22-42  or

22-43  (b) Access to the digital parcel map and any digital supporting

22-44  documents.

22-45  Sec. 39.  NRS 278.4725 is hereby amended to read as follows:

22-46  278.4725  1.  Except as otherwise provided in this section, if the

22-47  governing body has authorized the planning commission to take final

22-48  action on a final map, the planning commission shall approve,

23-1  conditionally approve or disapprove the final map, basing its action upon

23-2  the requirements of NRS 278.472:

23-3    (a) In a county whose population is 40,000 or more, within 45 days; or

23-4    (b) In a county whose population is less than 40,000, within
60 days,

23-5  after accepting the final map as a complete application. The planning

23-6  commission shall file its written decision with the governing body. Except

23-7  as otherwise provided in subsection 5, or unless the time is extended by

23-8  mutual agreement, if the planning commission is authorized to take final

23-9  action and it fails to take action within the period specified in this

23-10  subsection, the final map shall be deemed approved unconditionally.

23-11  2.  If there is no planning commission or if the governing body has not

23-12  authorized the planning commission to take final action, the governing

23-13  body or its authorized representative shall approve, conditionally approve

23-14  or disapprove the final map, basing its action upon the requirements of

23-15  NRS 278.472:

23-16  (a) In a county whose population is 40,000 or more, within 45 days; or

23-17  (b) In a county whose population is less than 40,000, within
60 days,

23-18  after the final map is accepted as a complete application. Except as

23-19  otherwise provided in subsection 5 or unless the time is extended by

23-20  mutual agreement, if the governing body or its authorized representative

23-21  fails to take action within the period specified in this subsection, the final

23-22  map shall be deemed approved unconditionally.

23-23  3.  An applicant or other person aggrieved by a decision of the

23-24  authorized representative of the governing body or by a final act of the

23-25  planning commission may appeal to the governing body within a

23-26  reasonable period to be determined, by ordinance, by the governing body.

23-27  The governing body shall render its decision:

23-28  (a) In a county whose population is 40,000 or more, within 45 days; or

23-29  (b) In a county whose population is less than 40,000, within
60 days,

23-30  after the date on which the appeal is filed.

23-31  4.  If the map is disapproved, the governing body or its authorized

23-32  representative or the planning commission shall return the map to the

23-33  person who proposes to divide the land, with the reason for its action and a

23-34  statement of the changes necessary to render the map acceptable.

23-35  5.  If the final map divides the land into 16 lots or more, the governing

23-36  body or its authorized representative or the planning commission shall not

23-37  approve a map, and a map shall not be deemed approved, unless:

23-38  (a) Each lot contains an access road that is suitable for use by

23-39  emergency vehicles; and

23-40  (b) The corners of each lot are set by a professional land surveyor.

23-41  6.  If the final map divides the land into 15 lots or less, the governing

23-42  body or its authorized representative or the planning commission may, if

23-43  reasonably necessary, require the map to comply with the provisions of

23-44  subsection 5.

23-45  7.  Upon approval, the map must be filed with the county recorder.

23-46  Filing with the county recorder operates as a continuing:

24-1    (a) Offer to dedicate for public roads the areas shown as proposed roads

24-2  or easements of access, which the governing body may accept in whole or

24-3  in part at any time or from time to time.

24-4    (b) Offer to grant the easements shown for public utilities, which any

24-5  public utility may similarly accept without excluding any other public

24-6  utility whose presence is physically compatible.

24-7    8.  The map filed with the county recorder must include:

24-8    (a) A certificate signed and acknowledged by each owner of land to be

24-9  divided consenting to the preparation of the map, the dedication of the

24-10  roads and the granting of the easements.

24-11  (b) A certificate signed by the clerk of the governing body or authorized

24-12  representative of the governing body or the secretary to the planning

24-13  commission that the map was approved, or the affidavit of the person

24-14  presenting the map for filing that the time limited by subsection 1 or 2 for

24-15  action by the governing body or its authorized representative or the

24-16  planning commission has expired and that the requirements of subsection 5

24-17  have been met. A certificate signed pursuant to this paragraph must also

24-18  indicate, if applicable, that the governing body or planning commission

24-19  determined that a public street, easement or utility easement which will not

24-20  remain in effect after a merger and resubdivision of parcels conducted

24-21  pursuant to NRS 278.4925, has been vacated or abandoned in accordance

24-22  with NRS 278.480.

24-23  (c) A written statement signed by the treasurer of the county in which

24-24  the land to be divided is located indicating that all property taxes on the

24-25  land for the fiscal year have been paid.

24-26  9.  A governing body may by local ordinance require a final map to

24-27  include:

24-28  (a) A report from a title company which lists the names of:

24-29     (1) Each owner of record of the land to be divided; and

24-30     (2) Each holder of record of a security interest in the land to be

24-31  divided, if the security interest was created by a mortgage or a deed of

24-32  trust.

24-33  (b) The signature of each owner of record of the land to be divided.

24-34  (c) The written consent of each holder of record of a security interest

24-35  listed pursuant to subparagraph (2) of paragraph (a), to the preparation and

24-36  recordation of the final map. A holder of record may consent by signing:

24-37     (1) The final map; or

24-38     (2) A separate document that is filed with the final map and declares

24-39  his consent to the division of land.

24-40  10.  After a map has been filed with the county recorder, any lot shown

24-41  thereon may be conveyed by reference to the map, without further

24-42  description.

24-43  11.  The county recorder shall charge and collect for recording the map

24-44  a fee of not more than $35 per page set by the board of county

24-45  commissioners.

24-46  12.  A county recorder who records a final map pursuant to this

24-47  section shall, within 7 working days after he records the final map,

24-48  provide to the county assessor at no charge:

25-1    (a) A duplicate copy of the final map and any supporting documents;

25-2  or

25-3    (b) Access to the digital final map and any digital supporting

25-4  documents.

25-5    Sec. 40.  NRS 278.475 is hereby amended to read as follows:

25-6    278.475  1.  To correct an error or omission in or to amend any

25-7  recorded subdivision plat, record of survey, parcel map, map of division

25-8  into large parcels or reversionary map, if the correction or amendment

25-9  changes or purports to change the physical location of any survey

25-10  monument, property line or boundary line, an amended plat, survey or map

25-11  must be requested and recorded pursuant to this section.

25-12  2.  An amended plat, survey or map may be requested by:

25-13  (a) The county surveyor to make a correction or amendment which

25-14  affects land located within the boundaries of an unincorporated area or

25-15  Carson City;

25-16  (b) The city surveyor or a professional land surveyor appointed by the

25-17  governing body of the city to make a correction or amendment which

25-18  affects land located within an incorporated city;

25-19  (c) The planning commission if authorized by local ordinance; or

25-20  (d) A professional land surveyor registered pursuant to chapter 625 of

25-21  NRS.

25-22  3.  Except as otherwise provided in this subsection, a surveyor who:

25-23  (a) Performed the survey; or

25-24  (b) Is responsible for an error or omission which is to be
corrected,

25-25  shall prepare and record the amended plat, survey or map within 90 days

25-26  after he receives notification of the request made pursuant to subsection 2.

25-27  The time within which the surveyor must prepare and record the amended

25-28  plat, survey or map may be extended by the county surveyor, the city

25-29  surveyor or a professional land surveyor appointed by the governing body

25-30  of the city or the planning commission. If the surveyor who performed the

25-31  survey or is responsible for the error or omission is no longer

25-32  professionally active, the county surveyor, city surveyor or a professional

25-33  land surveyor appointed by the governing body shall prepare and file the

25-34  amended plat, survey or map.

25-35  4.  A county recorder who records a plat, record of survey or map

25-36  pursuant to this section shall, within 7 working days after he records the

25-37  plat, record of survey or map, provide to the county assessor at no

25-38  charge:

25-39  (a) A duplicate copy of the plat, record of survey or map, and any

25-40  supporting documents; or

25-41  (b) Access to the digital plat, record of survey or map, and any digital

25-42  supporting documents.

25-43  Sec. 41.  NRS 278.477 is hereby amended to read as follows:

25-44  278.477  1.  In addition to the requirements of subsection 2, an

25-45  amendment of a recorded subdivision plat, parcel map, map of division

25-46  into large parcels or record of survey which changes or purports to change

25-47  the physical location of any survey monument, property line or boundary

25-48  line is subject to the following requirements:

26-1    (a) If the proposed amendment is to a parcel map, map of division into

26-2  large parcels or record of survey, the same procedures and requirements

26-3  [apply] as in the original filing.

26-4    (b) If the proposed amendment is to a subdivision plat, only those

26-5  procedures for the approval and filing of a final map.

26-6    2.  Any amended subdivision plat, parcel map, map of division into

26-7  large parcels or record of survey required pursuant to subsection 1 must:

26-8    (a) Be identical in size and scale to the document being amended, drawn

26-9  in the manner and on the material provided by law;

26-10  (b) Have the words “Amended Plat of” prominently displayed on each

26-11  sheet above the title of the document amended;

26-12  (c) Have a blank margin for the county recorder’s index information;

26-13  (d) Have a 3-inch square adjacent to and on the left side of the existing

26-14  square for the county recorder’s information and stamp; and

26-15  (e) Contain a certificate of the professional land surveyor licensed

26-16  pursuant to chapter 625 of NRS who prepared the amendment stating that it

26-17  complies with all pertinent sections of NRS 278.010 to 278.630, inclusive,

26-18  and 625.340 to 625.380, inclusive, and with any applicable local ordinance.

26-19  3.  Any amended subdivision plat, parcel map, map of division into

26-20  large parcels or record of survey that is recorded in support of an adjusted

26-21  boundary must:

26-22  (a) Contain or be accompanied by the report of a title company and the

26-23  certificate required by NRS 278.374 or an order of the district court of the

26-24  county in which the land is located that the amendment may be approved

26-25  without all the necessary signatures if the order is based upon a finding

26-26  that:

26-27     (1) A bona fide effort was made to notify the necessary persons;

26-28     (2) All persons who responded to the notice have consented to the

26-29  amendment; and

26-30     (3) The amendment does not adversely affect the persons who did not

26-31  respond; and

26-32  (b) Contain a certificate executed by the appropriate county surveyor,

26-33  county engineer, city surveyor or city engineer, if he is registered as a

26-34  professional land surveyor or civil engineer pursuant to chapter 625 of

26-35  NRS, stating that he has examined the document and that it is technically

26-36  correct.

26-37  4.  Upon recording the amended document, the county recorder shall

26-38  cause a proper notation to be entered upon all recorded sheets of the

26-39  document being amended, if the county recorder does not maintain a

26-40  cumulative index for such maps and amendments. If such an index is

26-41  maintained, the county recorder shall direct an appropriate entry for the

26-42  amendment.

26-43  5.  A county recorder who records a plat, map or record of survey

26-44  pursuant to this section shall, within 7 working days after he records the

26-45  plat, map or record of survey, provide to the county assessor at no

26-46  charge:

26-47  (a) A duplicate copy of the plat, map or record of survey, and any

26-48  supporting documents; or

27-1    (b) Access to the digital plat, map or record of survey, and any digital

27-2  supporting documents.

27-3    Sec. 42.  NRS 278.490 is hereby amended to read as follows:

27-4    278.490  1.  Except as otherwise provided in NRS 278.4925, an owner

27-5  or governing body desiring to revert any recorded subdivision map, parcel

27-6  map, map of division into large parcels, or part thereof to acreage or to

27-7  revert the map or portion thereof, or to revert more than one map recorded

27-8  under the same tentative map if the parcels to be reverted are contiguous,

27-9  shall submit a written application accompanied by a map of the proposed

27-10  reversion which contains the same survey dimensions as the recorded map

27-11  or maps to the governing body or, if authorized by local ordinance, to the

27-12  planning commission or other authorized person. The application must

27-13  describe the requested changes.

27-14  2.  At its next meeting, or within a period of not more than 30 days

27-15  after the filing of the map of reversion, whichever occurs later, the

27-16  governing body or, if authorized by local ordinance, the planning

27-17  commission or other authorized person shall review the map and approve,

27-18  conditionally approve or disapprove it.

27-19  3.  Except for the provisions of this section, NRS 278.4955, 278.496

27-20  and 278.4965 and any provision or local ordinance relating to the payment

27-21  of fees in conjunction with filing, recordation or checking of a map of the

27-22  kind offered, no other provision of NRS 278.010 to 278.630, inclusive,

27-23  applies to a map made solely for the purpose of reversion of a former map

27-24  or for reversion of any division of land to acreage.

27-25  4.  Upon approval of the map of reversion, it must be recorded in the

27-26  office of the county recorder. The county recorder shall make a written

27-27  notation of the fact on each sheet of the previously recorded map affected

27-28  by the later recording, if the county recorder does not maintain a

27-29  cumulative index for such maps and amendments. If such an index is

27-30  maintained, the county recorder shall direct an appropriate entry for the

27-31  amendment.

27-32  5.  A county recorder who records a map pursuant to this section

27-33  shall, within 7 working days after he records the map, provide to the

27-34  county assessor at no charge:

27-35  (a) A duplicate copy of the map and any supporting documents; or

27-36  (b) Access to the digital map and any digital supporting documents.

27-37  Sec. 43.  NRS 278.630 is hereby amended to read as follows:

27-38  278.630  1.  When there is no final map, parcel map or map of

27-39  division into large parcels as required by the provisions of NRS 278.010 to

27-40  278.630, inclusive, then the county assessor shall [determine, as lands are

27-41  placed upon the tax roll and maps of the county assessor’s office,] :

27-42  (a) Determine any apparent discrepancies with respect to the provisions

27-43  of NRS 278.010 to 278.630, inclusive[, and shall report his findings in

27-44  writing] ;

27-45  (b) Report his determinations to the governing body of the county or

27-46  city in which such apparent violation occurs[.] in writing, including,

27-47  without limitation, by noting his determinations in the appropriate parcel

27-48  record of the county assessor; and

28-1    (c) Not place on the tax roll or maps of the county assessor any land

28-2  for which the county assessor has determined that a discrepancy exists

28-3  with respect to the provisions of NRS 278.010 to 278.630, inclusive.

28-4    2.  Upon receipt of the report the governing body shall cause an

28-5  investigation to be made by the district attorney’s office when such lands

28-6  are within an unincorporated area, or by the city attorney when such lands

28-7  are within a city, the county recorder and any planning commission having

28-8  jurisdiction over the lands in question.

28-9    3.  If the report shows evidence of violation of the provisions of NRS

28-10  278.010 to 278.630, inclusive, with respect to the division of lands or upon

28-11  the filing of a verified complaint by any municipality or other political

28-12  subdivision or person, firm or corporation with respect to violation of the

28-13  provisions of those sections, the district attorney of each county in this

28-14  state shall prosecute all such violations in respective counties in which the

28-15  violations occur.

28-16  Sec. 44.  NRS 517.213 is hereby amended to read as follows:

28-17  517.213  1.  The county recorder shall include all patented mines and

28-18  mining claims in the county on the county map of mining claims in a

28-19  manner which clearly distinguishes the patented mines and mining claims

28-20  from the unpatented claims.

28-21  2.  When a record of survey filed with the county by a registered

28-22  surveyor shows the location of a patented mine or mining claim, the county

28-23  recorder shall conform the county map to the record of survey if there is

28-24  any discrepancy between the two maps concerning the location of the mine

28-25  or claim.

28-26  3.  A county recorder who records a map pursuant to this section

28-27  shall, within 7 working days after he records the map, provide to the

28-28  county assessor at no charge:

28-29  (a) A duplicate copy of the map and any supporting documents; or

28-30  (b) Access to the digital map and any digital supporting documents.

28-31  Sec. 45.  NRS 562.160 is hereby amended to read as follows:

28-32  562.160  Upon receipt of the reports from the committee for assessing

28-33  livestock pursuant to NRS 575.180, the board shall fix the rate to be levied

28-34  each year as provided for in NRS 562.170 and shall send notice of it to the

28-35  [county assessor or treasurer of each county that administers the special

28-36  tax, and to the] state department of agriculture on or before the first

28-37  Monday in May of each year.

28-38  Sec. 46.  NRS 567.110 is hereby amended to read as follows:

28-39  567.110  1.  Upon receipt of the reports from the committee for

28-40  assessing livestock pursuant to NRS 575.180, the state board of sheep

28-41  commissioners, acting as the committee to control predatory animals, may

28-42  levy an annual special tax of not to exceed the equivalent of 20 cents per

28-43  head on all sheep and goats.

28-44  2.  The special tax is designated as the tax for control of predatory

28-45  animals.

28-46  3.  Notice of the tax must be sent by the board to [the county assessor

28-47  or treasurer of each county that is administering the special taxes on

28-48  livestock, and to] the state department of agriculture on or before the first

28-49  Monday in May of each year.

29-1    Sec. 47.  NRS 571.035 is hereby amended to read as follows:

29-2    571.035  1.  Upon receipt of the reports from the committee for

29-3  assessing livestock pursuant to NRS 575.180, the department shall fix the

29-4  amount of the annual special tax on each head of the following specified

29-5  classes of livestock, which, except as otherwise provided in subsection [4,]

29-6  3, must not exceed the following rates per head for each class:

 

29-7  Class                                          Rate per head

 

29-8  Stock cattle............................................ $0.28

29-9  Dairy cattle................................................. .53

29-10  Horses...................................................... .75

29-11  Mules........................................................ .75

29-12  Burros or asses......................................... .75

29-13  Hogs and pigs........................................... .07

29-14  Goats........................................................ .06

 

29-15  2.  As used in subsection 1:

29-16  (a) “Dairy cattle” are bulls, cows and heifers of the dairy breeds that are

29-17  more than 6 months old.

29-18  (b) “Stock cattle” are:

29-19     (1) Steers of any breed and other weaned calves of the beef breeds

29-20  that are more than 6 months old; and

29-21     (2) Bulls, cows and older heifers of the beef breeds.

29-22  (c) The classes consisting of horses, mules, and burros and asses

29-23  exclude animals that are less than 1 year old.

29-24  3.  [The department shall send a notice of the annual special tax on

29-25  each head of the specified classes of livestock to the county assessor or

29-26  treasurer of each county on or before the first Monday in May of each year

29-27  unless the department makes the election provided in subsection 7.

29-28  4.] The minimum special tax due annually pursuant to this section

29-29  from each owner of livestock is $5.

29-30  [5.] 4.  Upon the receipt of payment of the special tax and the report

29-31  thereof by the state controller, the department shall credit the amount of the

29-32  tax as paid on its records.

29-33  [6.] 5.  The special taxes paid by an owner of livestock, when

29-34  transmitted to the state treasurer, must be deposited in the livestock

29-35  inspection account.

29-36  [7.  The department may elect to perform the duties otherwise

29-37  performed by the county assessor and county treasurer under NRS 575.100

29-38  to 575.140, inclusive.]

29-39  Sec. 48.  NRS 575.070 is hereby amended to read as follows:

29-40  575.070  1.  Upon receipt of the reports from the committee for

29-41  assessing livestock pursuant to NRS 575.180, the Nevada beef council may

29-42  fix a special tax, to be known as the tax to promote beef, on all cattle

29-43  except calves that have not been weaned, the rate of which must not exceed

29-44  $1 per head. [If such a tax is fixed, the council shall send a notice of the

29-45  rate of the tax to the county assessor or treasurer of each county on or

29-46  before the first Monday in May of each year.] The proceeds of the tax, if

30-1  any, must be deposited in the state treasury for credit to the account for the

30-2  promotion of beef.

30-3    2.  During the month of April if such a tax is fixed, any person who has

30-4  paid the special tax may file a claim for a refund with the state department

30-5  of agriculture, accompanied by a receipt showing the payment. Upon

30-6  verification of the claim, the department shall transmit the claim to the

30-7  state controller for payment from the account for the promotion of beef.

30-8    Sec. 49.  NRS 575.090 is hereby amended to read as follows:

30-9    575.090  1.  There is hereby created in each county a committee for

30-10  assessing livestock composed of:

30-11  (a) [Two] Three persons who own livestock in the county and who are

30-12  appointed by the state board of agriculture;

30-13  (b) One person who owns sheep in the county and who is appointed by

30-14  the board or, if there is no owner of sheep in the county, another person

30-15  who owns livestock in the county who is appointed by the state board of

30-16  agriculture; and

30-17  (c) A brand inspector who is designated by the director of the

30-18  department . [; and

30-19  (d) In a county where the department elects to administer the special

30-20  tax, another person who owns livestock, appointed by the state board of

30-21  agriculture, otherwise the county assessor or a person designated by him.]

30-22  2.  Except as otherwise provided in this subsection, the term of each

30-23  member is 2 years, and any vacancy must be filled by appointment for the

30-24  unexpired term. [The term of the county assessor expires upon the

30-25  expiration of the term of his office. A person designated by the county

30-26  assessor serves at the pleasure of the county assessor.] The brand inspector

30-27  serves at the pleasure of the director of the department.

30-28  3.  While engaged in official business of the committee for assessing

30-29  livestock, each member of the committee is entitled to:

30-30  (a) A salary not exceeding $60 per day for attending meetings or

30-31  performing other official business, to be paid from any money available to

30-32  the department.

30-33  (b) The per diem allowance and travel expenses fixed for state officers

30-34  and employees.

30-35  Sec. 50.  NRS 575.120 is hereby amended to read as follows:

30-36  575.120  [1.] The department shall prepare a form for declaration of

30-37  livestock and sheep on which an owner of livestock or sheep shall declare

30-38  the average number, kind and classification of all livestock and sheep in

30-39  the state owned by him during the year immediately preceding the date the

30-40  declaration is made.

30-41  [2.  Before May 6 of each year, the department shall distribute the form

30-42  for declaration to all the county assessors of the counties in which the

30-43  special tax is administered by the county.]

30-44  Sec. 51.  NRS 575.130 is hereby amended to read as follows:

30-45  575.130  1.  [In a county in which the special tax is administered by

30-46  the county, the county assessor] The department shall mail the form for

30-47  declaration to each owner of livestock or sheep listed in [his] its most

30-48  current report of such owners. [He] The department may include the form

30-49  with any other mailing sent [by him] to that owner.

31-1    2.  [In a county in which the department elects to administer the special

31-2  tax, the department shall mail the form for declaration to each owner of

31-3  livestock or sheep.

31-4    3.] An owner of livestock or sheep who fails to complete and return

31-5  the form for declaration within 30 days after the date it was mailed to him

31-6  is subject to a penalty of $5 assessed by the committee.

31-7    Sec. 52.  NRS 575.140 is hereby amended to read as follows:

31-8    575.140  The [county assessor or the] department shall forward to the

31-9  committee for assessing livestock all of the completed forms for

31-10  declaration of livestock and sheep received by [him] the department and a

31-11  copy of [his] its most current report of owners of livestock and sheep. This

31-12  report may show a parcel number and must include the name and address

31-13  of each owner and the number, kind and classification of the livestock and

31-14  sheep belonging to each owner.

31-15  Sec. 53.  NRS 575.150 is hereby amended to read as follows:

31-16  575.150  1.  Upon receipt of the forms for declaration of livestock and

31-17  sheep and the report of owners of livestock and sheep from the [county

31-18  assessor or the] department, the committee for assessing livestock shall:

31-19  (a) Make an estimate of the number, kind and classification of all

31-20  livestock and sheep owned by any person failing to return the form for

31-21  declaration of livestock and sheep and include that information on the

31-22  report; and

31-23  (b) Examine each completed form for declaration of livestock and sheep

31-24  and the report to determine its accuracy, and if there is any evidence that

31-25  any information is inaccurate or incomplete, may change and correct any

31-26  listing as to number, kind, classification, ownership or location by adding

31-27  thereto or deducting therefrom as necessary to make the report complete

31-28  and accurate.

31-29  2.  The committee for assessing livestock may verify the number of

31-30  livestock or sheep by any reasonable means, including actual count at any

31-31  reasonable time.

31-32  3.  If the committee for assessing livestock changes the listings on the

31-33  report of owners of livestock and sheep for any owner and the listing for

31-34  that owner does not conform to the listings on the form for declaration

31-35  completed by that owner, the committee shall notify the owner of the

31-36  change within 15 days after the change is made. The notification must

31-37  contain a statement explaining the owner’s right to challenge the accuracy

31-38  of the report made by the committee for assessing livestock.

31-39  Sec. 54.  NRS 575.180 is hereby amended to read as follows:

31-40  575.180  1.  When the report of owners of livestock and sheep is

31-41  approved by the committee for assessing livestock as complete and

31-42  accurate, the approval must be noted on the report. The report must be

31-43  returned to [the county assessor, or] the department [if it is administering

31-44  the special tax,] and a copy sent to the board[, the department unless it is

31-45  administering the special tax,] and the Nevada beef council.

31-46  2.  If, as the result of a challenge of the accuracy of the report, any

31-47  change is ordered in the report of owners of livestock and sheep after it has

31-48  been approved by the committee for assessing livestock, each recipient of

31-49  the report or copy must be notified of the change.

32-1    Sec. 55.  NRS 575.190 is hereby amended to read as follows:

32-2    575.190  Using the tax levies from the board, the department and the

32-3  Nevada beef council[, the county assessor, auditor or treasurer, or the

32-4  department if it is administering the special tax,] shall calculate the total

32-5  taxes due from each owner of livestock or sheep based on the report of

32-6  owners of livestock or sheep approved by the committee for assessing

32-7  livestock.

32-8    Sec. 56.  NRS 575.200 is hereby amended to read as follows:

32-9    575.200  The [county treasurer or the assessor, or the department if it is

32-10  administering the special tax,] department shall mail to each owner of

32-11  livestock or sheep a bill for the total taxes due from that owner. [The

32-12  billing may be made from the secured or unsecured tax roll. The bill may

32-13  be included with any other tax bill sent by the county assessor or treasurer

32-14  to that owner.] Failure to receive a tax bill does not excuse the taxpayer

32-15  from the timely payment of his taxes.

32-16  Sec. 57.  NRS 575.210 is hereby amended to read as follows:

32-17  575.210  Whenever any taxes, or penalties or interest for delinquencies

32-18  pursuant to NRS 562.175 or 575.130 are paid to the [county treasurer, he]

32-19  department, the department shall record the payment and the date thereof

32-20  with the name of the person liable therefor, and the amount of taxes,

32-21  penalties and interest collected pursuant to NRS 562.170, 562.175,

32-22  567.110, 571.035, 575.070 and 575.130, and transmit the revenue thereof

32-23  to the state controller for deposit into the appropriate account or fund in the

32-24  state treasury.

32-25  Sec. 58.  NRS 575.220 is hereby amended to read as follows:

32-26  575.220  [Any] The department shall report to the board any taxes

32-27  delinquent [must be reported by the county assessor or county treasurer to

32-28  the:

32-29  1.  Department, if the taxes were levied pursuant to NRS 571.035 and

32-30  575.070; or

32-31  2.  Board,] if the taxes were levied pursuant to NRS 562.170 and

32-32  567.110.

32-33  Sec. 59.  NRS 625.370 is hereby amended to read as follows:

32-34  625.370  1.  The charge for filing and indexing any record of survey is

32-35  $17.

32-36  2.  The record of survey must be suitably filed by the county recorder

32-37  and he shall keep proper indexes of such survey records by name of tract,

32-38  subdivision or United States land subdivision.

32-39  3.  A county recorder who records a record of survey pursuant to this

32-40  section shall, within 7 working days after he records the record of survey,

32-41  provide to the county assessor at no charge:

32-42  (a) A duplicate copy of the record of survey and any supporting

32-43  documents; or

32-44  (b) Access to the digital record of survey and any digital supporting

32-45  documents.

32-46  Sec. 60.  NRS 575.100 is hereby repealed.

32-47  Sec. 61.  1.  The provisions of this section and sections 1 to 44,

32-48  inclusive, and 59 of this act become effective on July 1, 2001.

33-1    2.  The provisions of sections 45 to 58, inclusive, and 60 of this act

33-2  become effective on July 1, 2002.

 

33-3  TEXT OF REPEALED SECTION

 

33-4    575.100  Duties of county assessors and county treasurers. Except

33-5   as other provisions are made for their assessment, the county assessors and

33-6   county treasurers of the various counties shall assess and collect the taxes

33-7   and related penalties for livestock and sheep which are billed:

33-8    1.  On the unsecured roll in the same manner as taxes and penalties on

33-9   personal property are assessed and collected.

33-10  2.  On the secured roll in the same manner as taxes and penalties on

33-11   real property are assessed and collected, except that the amount of annual

33-12   tax due may be billed and declared due at the time regularly scheduled for

33-13   the first quarterly payment.

 

33-14  H