Senate Bill No. 376–Committee on Taxation
CHAPTER..........
AN ACT relating to taxation; providing an exemption from the taxes on personal property for certain property of nonresidents that is located in this state; repealing the provisions establishing the committee for assessing livestock; 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 anGreen numbers along left margin indicate location on the printed bill (e.g., 5-15 indicates page 5, line 15).d instructions on how to avoid such problems.
1-16 (e) To be notified, in writing, by the department whenever its officer,
1-17 employee or agent determines that the taxpayer is entitled to an exemption
1-18 or has been taxed or assessed more than is required by law.
1-19 (f) To written instructions indicating how the taxpayer may petition for:
1-20 (1) An adjustment of an assessment;
1-21 (2) A refund or credit for overpayment of taxes, interest or
1-22 penalties; or
1-23 (3) A reduction in or the release of a bond or other form of security
1-24 required to be furnished pursuant to the provisions of this Title that are
1-25 administered by the department.
1-26 (g) [To] Except as otherwise provided in NRS 361.485, to recover an
1-27 overpayment of taxes promptly upon the final determination of such an
1-28 overpayment.
1-29 (h) To obtain specific advice from the department concerning taxes
1-30 imposed by the state.
1-31 (i) In any meeting with the department, including an audit, conference,
1-32 interview or hearing:
1-33 (1) To an explanation by an officer, agent or employee of the
1-34 department that describes the procedures to be followed and the taxpayer’s
1-35 rights thereunder;
2-1 (2) To be represented by himself or anyone who is otherwise
2-2 authorized by law to represent him before the department;
2-3 (3) To make an audio recording using the taxpayer’s own equipment
2-4 and at the taxpayer’s own expense; and
2-5 (4) To receive a copy of any document or audio recording made by or
2-6 in the possession of the department relating to the determination or
2-7 collection of any tax for which the taxpayer is assessed, upon payment of
2-8 the actual cost to the department of making the copy.
2-9 (j) To a full explanation of the department’s authority to assess a tax or
2-10 to collect delinquent taxes, including the procedures and notices for review
2-11 and appeal that are required for the protection of the taxpayer. An
2-12 explanation which meets the requirements of this section must also be
2-13 included with each notice to a taxpayer that an audit will be conducted by
2-14 the department.
2-15 (k) To the immediate release of any lien which the department has
2-16 placed on real or personal property for the nonpayment of any tax when:
2-17 (1) The tax is paid;
2-18 (2) The period of limitation for collecting the tax expires;
2-19 (3) The lien is the result of an error by the department;
2-20 (4) The department determines that the taxes, interest and penalties
2-21 are secured sufficiently by a lien on other property;
2-22 (5) The release or subordination of the lien will not jeopardize the
2-23 collection of the taxes, interest and penalties;
2-24 (6) The release of the lien will facilitate the collection of the taxes,
2-25 interest and penalties; or
2-26 (7) The department determines that the lien is creating an economic
2-27 hardship.
2-28 (l) To the release or reduction of a bond or other form of security
2-29 required to be furnished pursuant to the provisions of this Title by the
2-30 department in accordance with applicable statutes and regulations.
2-31 (m) To be free from investigation and surveillance by an officer, agent
2-32 or employee of the department for any purpose that is not directly related
2-33 to the administration of the provisions of this Title that are administered
2-34 by the department.
2-35 (n) To be free from harassment and intimidation by an officer, agent or
2-36 employee of the department for any reason.
2-37 (o) To have statutes imposing taxes and any regulations adopted
2-38 pursuant thereto construed in favor of the taxpayer if those statutes or
2-39 regulations are of doubtful validity or effect, unless there is a specific
2-40 statutory provision that is applicable.
2-41 2. The provisions of this Title governing the administration and
2-42 collection of taxes by the department must not be construed in such a
2-43 manner as to interfere or conflict with the provisions of this section or any
2-44 applicable regulations.
2-45 3. The provisions of this section apply to any tax administered and
2-46 collected pursuant to the provisions of this Title or any applicable
2-47 regulations by the department.
2-48 Sec. 3. NRS 360.2935 is hereby amended to read as follows:
2-49 360.2935 [A] Except as otherwise provided in NRS 361.485, a
2-50 taxpayer is entitled to receive on any overpayment of taxes, after the offset
3-1 required by NRS 360.320 has been made, a refund together with interest at
3-2 a rate determined pursuant to NRS 17.130. No interest is allowed on a
3-3 refund of any penalties or interest paid by a taxpayer.
3-4 Sec. 4. Chapter 361 of NRS is hereby amended by adding thereto the
3-5 provisions set forth as sections 5 to 8, inclusive, of this act.
3-6 Sec. 5. “Manufactured home” has the meaning ascribed to it in
3-7 NRS 489.113.
3-8 Sec. 6. (Deleted by amendment.)
3-9 Sec. 7. A senior citizen is entitled to a refund calculated pro rata
3-10 pursuant to NRS 361.833 and 361.835, respectively, for the portion of
3-11 the year that he owned and rented his primary residence if he has
3-12 maintained his primary residence in Nevada since July 1 of the
3-13 preceding calendar year and:
3-14 1. For any portion of that year, owned his home and would have
3-15 otherwise been entitled to a refund pursuant to NRS 361.833 if he has
3-16 owned the home for the entire year; and
3-17 2. For all the remaining portion of that year, rented a home or lot for
3-18 his primary residence and would have otherwise been entitled to a
3-19 refund pursuant to NRS 361.835 if he has rented the home for the entire
3-20 year.
3-21 Sec. 8. At the time that a person files an appeal pursuant to NRS
3-22 361.356, 361.357 or 361.360 on behalf of the owner of a property, the
3-23 person shall provide to the county board of equalization or the state
3-24 board of equalization, as appropriate, written authorization from the
3-25 owner of the property that authorizes the person to file the appeal
3-26 concerning the assessment that was made.
3-27 Sec. 9. NRS 361.010 is hereby amended to read as follows:
3-28 361.010 As used in this chapter, unless the context otherwise requires,
3-29 the words and terms defined in NRS 361.013 to 361.043, inclusive, and
3-30 section 5 of this act have the meanings ascribed to them in those sections.
3-31 Sec. 10. NRS 361.068 is hereby amended to read as follows:
3-32 361.068 1. The following personal property is exempt from taxation:
3-33 (a) Personal property held for sale by a merchant;
3-34 (b) Personal property held for sale by a manufacturer;
3-35 (c) Raw materials and components held by a manufacturer for
3-36 manufacture into products, and supplies to be consumed in the process of
3-37 manufacture;
3-38 (d) Tangible personal property purchased by a business which will be
3-39 consumed during the operation of the business;
3-40 (e) Livestock;
3-41 (f) Colonies of bees;
3-42 (g) Pipe and other agricultural equipment used to convey water for the
3-43 irrigation of legal crops;
3-44 (h) All boats;
3-45 (i) Slide-in campers and camper shells;
3-46 (j) Except as otherwise provided in NRS 361.186, fine art for public
3-47 display; [and]
3-48 (k) Computers and related equipment donated for use in schools in this
3-49 state [.] ; and
3-50 (l) All personal property that is:
3-51 (1) Owned by a person who is not a resident of this state; and
4-1 (2) Located in this state solely for the purposes of a display,
4-2 exhibition, convention, carnival, fair or circus that is transient in nature.
4-3 2. The Nevada tax commission may exempt from taxation that
4-4 personal property for which the annual taxes would be less than the cost of
4-5 collecting those taxes. If such an exemption is provided, the Nevada tax
4-6 commission shall annually determine the average cost of collecting
4-7 property taxes in this state which must be used in determining the
4-8 applicability of the exemption.
4-9 3. A person claiming the exemption provided for in paragraph (j) of
4-10 subsection 1 shall:
4-11 (a) On or before June 15 for the next ensuing fiscal year, file with the
4-12 county assessor an affidavit declaring that the fine art will, during that
4-13 ensuing fiscal year, meet all the criteria set forth in paragraph (b) of
4-14 subsection 5; and
4-15 (b) During any fiscal year in which he claims the exemption, make
4-16 available for educational purposes and not for resale, upon written request
4-17 and without charge to any public school as defined in NRS 385.007,
4-18 private school as defined in NRS 394.103 and parent of a child who
4-19 receives instruction in a home pursuant to NRS 392.070, one copy of a
4-20 poster depicting the fine art that the facility has on public display if such a
4-21 poster is available for purchase by the public at the time of the request.
4-22 4. To qualify for the exemption provided in paragraph (k) of
4-23 subsection 1, a taxpayer must donate the property through a foundation or
4-24 organization, not for profit, that accepts such property for use in schools in
4-25 this state. The foundation or organization shall issue a voucher identifying
4-26 each item of property donated. To obtain the benefit of the exemption, the
4-27 taxpayer must apply to the county assessor and tender the voucher. The
4-28 county assessor shall compute the assessed value of the property for the
4-29 year in which the donation was made using the original cost and the year
4-30 of acquisition. The county assessor shall allow a credit of that amount
4-31 against the personal property assessment for the year following the
4-32 donation.
4-33 5. As used in this section:
4-34 (a) “Boat” includes any vessel or other watercraft, other than a seaplane,
4-35 used or capable of being used as a means of transportation on the water.
4-36 (b) “Fine art for public display”:
4-37 (1) Except as otherwise provided in subparagraph (2), means a work
4-38 of art which:
4-39 (I) Is an original painting in oil, mineral, water colors, vitreous
4-40 enamel, pastel or other medium, an original mosaic, drawing or sketch, an
4-41 original sculpture of clay, textiles, fiber, wood, metal, plastic, glass or a
4-42 similar material, an original work of mixed media or a lithograph;
4-43 (II) Was purchased in an arm’s length transaction for $25,000 or
4-44 more, or has an appraised value of $25,000 or more;
4-45 (III) Is on public display in a public or private art gallery, museum
4-46 or other building or area in this state for at least 20 hours per week during
4-47 at least 35 weeks of each year for which the exemption is claimed or, if the
4-48 facility displaying the fine art disposes of it before the end of that year,
4-49 during at least two-thirds of the full weeks during which the facility had
4-50 possession of it, or if the gallery, museum or other building or area in
4-51 which the fine art will be displayed will not be opened until after the
5-1 beginning of the fiscal year for which the exemption is claimed, these
5-2 display requirements must instead be met for the first full fiscal year after
5-3 the date of opening, and the date of opening must not be later than 2 years
5-4 after the purchase of the fine art being displayed; and
5-5 (IV) Is on display in a facility that is available for group tours by
5-6 pupils or students for at least 5 hours on at least 60 days of each full year
5-7 for which the exemption is claimed, during which the facility in which it is
5-8 displayed is open, by prior appointment and at reasonable times, without
5-9 charge; and
5-10 (2) Does not include:
5-11 (I) A work of fine art that is a fixture or an improvement to real
5-12 property;
5-13 (II) A work of fine art that constitutes a copy of an original work of
5-14 fine art, unless the work is a lithograph that is a limited edition and that is
5-15 signed and numbered by the artist;
5-16 (III) Products of filmmaking or photography, including, without
5-17 limitation, motion pictures;
5-18 (IV) Literary works;
5-19 (V) Property used in the performing arts, including, without
5-20 limitation, scenery or props for a stage; or
5-21 (VI) Property that was created for a functional use other than, or in
5-22 addition to, its aesthetic qualities, including, without limitation, a classic
5-23 or custom-built automobile or boat, a sign that advertises a business, and
5-24 custom or antique furniture, lamps, chandeliers, jewelry, mirrors, doors or
5-25 windows.
5-26 (c) “Personal property held for sale by a merchant” includes
5-27 property that:
5-28 (1) Meets the requirements of sub-subparagraphs (I) and (II) of
5-29 subparagraph (1) of paragraph (b);
5-30 (2) Is made available for sale within 2 years after it is acquired; and
5-31 (3) Is made available for viewing by the public or prospective
5-32 purchasers, or both, within 2 years after it is acquired, whether or not a fee
5-33 is charged for viewing it and whether or not it is also used for purposes
5-34 other than viewing.
5-35 (d) “Public display” means the display of a work of fine art where
5-36 members of the public have access to the work of fine art for viewing
5-37 during publicly advertised hours. The term does not include the display of
5-38 a work of fine art in an area where the public does not generally have
5-39 access, including, without limitation, a private office, hallway or meeting
5-40 room of a business, a room of a business used for private lodging and a
5-41 private residence.
5-42 (e) “Pupil” means a person who:
5-43 (1) Is enrolled for the current academic year in a public school as
5-44 defined in NRS 385.007 or a private school as defined in NRS 394.103; or
5-45 (2) Receives instruction in a home and is excused from compulsory
5-46 attendance pursuant to NRS 392.070.
5-47 (f) “Student” means a person who is enrolled for the current academic
5-48 year in:
5-49 (1) A community college or university; or
6-1 (2) A licensed postsecondary educational institution as defined in
6-2 NRS 394.099 and a course concerning fine art.
6-3 Sec. 10.5 NRS 361.068 is hereby amended to read as follows:
6-4 361.068 1. The following personal property is exempt from taxation:
6-5 (a) Personal property held for sale by a merchant;
6-6 (b) Personal property held for sale by a manufacturer;
6-7 (c) Raw materials and components held by a manufacturer for
6-8 manufacture into products, and supplies to be consumed in the process of
6-9 manufacture;
6-10 (d) Tangible personal property purchased by a business which will be
6-11 consumed during the operation of the business;
6-12 (e) Livestock;
6-13 (f) Colonies of bees;
6-14 (g) Pipe and other agricultural equipment used to convey water for the
6-15 irrigation of legal crops;
6-16 (h) All boats;
6-17 (i) Slide-in campers and camper shells; [and]
6-18 (j) Except as otherwise provided in NRS 361.186, fine art for public
6-19 display [.] ; and
6-20 (k) All personal property that is:
6-21 (1) Owned by a person who is not a resident of this state; and
6-22 (2) Located in this state solely for the purposes of a display,
6-23 exhibition, convention, carnival, fair or circus that is transient in nature.
6-24 2. The Nevada tax commission may exempt from taxation that
6-25 personal property for which the annual taxes would be less than the cost of
6-26 collecting those taxes. If such an exemption is provided, the Nevada tax
6-27 commission shall annually determine the average cost of collecting
6-28 property taxes in this state which must be used in determining the
6-29 applicability of the exemption.
6-30 3. A person claiming the exemption provided for in paragraph (j) of
6-31 subsection 1 shall:
6-32 (a) On or before June 15 for the next ensuing fiscal year, file with the
6-33 county assessor an affidavit declaring that the fine art will, during that
6-34 ensuing fiscal year, meet all the criteria set forth in paragraph (b) of
6-35 subsection 4; and
6-36 (b) During any fiscal year in which he claims the exemption, make
6-37 available for educational purposes and not for resale, upon written request
6-38 and without charge to any public school as defined in NRS 385.007,
6-39 private school as defined in NRS 394.103 and parent of a child who
6-40 receives instruction in a home pursuant to NRS 392.070, one copy of a
6-41 poster depicting the fine art that the facility has on public display if such a
6-42 poster is available for purchase by the public at the time of the request.
6-43 4. As used in this section:
6-44 (a) “Boat” includes any vessel or other watercraft, other than a seaplane,
6-45 used or capable of being used as a means of transportation on the water.
6-46 (b) “Fine art for public display”:
6-47 (1) Except as otherwise provided in subparagraph (2), means a work
6-48 of art which:
6-49 (I) Is an original painting in oil, mineral, water colors, vitreous
6-50 enamel, pastel or other medium, an original mosaic, drawing or sketch, an
7-1 original sculpture of clay, textiles, fiber, wood, metal, plastic, glass or a
7-2 similar material, an original work of mixed media or a lithograph;
7-3 (II) Was purchased in an arm’s length transaction for $25,000 or
7-4 more, or has an appraised value of $25,000 or more;
7-5 (III) Is on public display in a public or private art gallery, museum
7-6 or other building or area in this state for at least 20 hours per week during
7-7 at least 35 weeks of each year for which the exemption is claimed or, if the
7-8 facility displaying the fine art disposes of it before the end of that year,
7-9 during at least two-thirds of the full weeks during which the facility had
7-10 possession of it, or if the gallery, museum or other building or area in
7-11 which the fine art will be displayed will not be opened until after the
7-12 beginning of the fiscal year for which the exemption is claimed, these
7-13 display requirements must be met for the first full fiscal year after the date
7-14 of opening, and the date of opening must not be later than 2 years after the
7-15 purchase of the fine art being displayed; and
7-16 (IV) Is on display in a facility that is available for group tours by
7-17 pupils or students for at least 5 hours on at least 60 days of each full year
7-18 for which the exemption is claimed, during which the facility in which it is
7-19 displayed is open, by prior appointment and at reasonable times, without
7-20 charge; and
7-21 (2) Does not include:
7-22 (I) A work of fine art that is a fixture or an improvement to real
7-23 property;
7-24 (II) A work of fine art that constitutes a copy of an original work of
7-25 fine art, unless the work is a lithograph that is a limited edition and that is
7-26 signed and numbered by the artist;
7-27 (III) Products of filmmaking or photography, including, without
7-28 limitation, motion pictures;
7-29 (IV) Literary works;
7-30 (V) Property used in the performing arts, including, without
7-31 limitation, scenery or props for a stage; or
7-32 (VI) Property that was created for a functional use other than, or in
7-33 addition to, its aesthetic qualities, including, without limitation, a classic
7-34 or custom-built automobile or boat, a sign that advertises a business, and
7-35 custom or antique furniture, lamps, chandeliers, jewelry, mirrors, doors or
7-36 windows.
7-37 (c) “Personal property held for sale by a merchant” includes
7-38 property that:
7-39 (1) Meets the requirements of sub-subparagraphs (I) and (II) of
7-40 subparagraph (1) of paragraph (b);
7-41 (2) Is made available for sale within 2 years after it is acquired; and
7-42 (3) Is made available for viewing by the public or prospective
7-43 purchasers, or both, within 2 years after it is acquired, whether or not a fee
7-44 is charged for viewing it and whether or not it is also used for purposes
7-45 other than viewing.
7-46 (d) “Public display” means the display of a work of fine art where
7-47 members of the public have access to the work of fine art for viewing
7-48 during publicly advertised hours. The term does not include the display of
7-49 a work of fine art in an area where the public does not generally have
7-50 access, including, without limitation, a private office, hallway or meeting
8-1 room of a business, a room of a business used for private lodging and a
8-2 private residence.
8-3 (e) “Pupil” means a person who:
8-4 (1) Is enrolled for the current academic year in a public school as
8-5 defined in NRS 385.007 or a private school as defined in NRS 394.103; or
8-6 (2) Receives instruction in a home and is excused from compulsory
8-7 attendance pursuant to NRS 392.070.
8-8 (f) “Student” means a person who is enrolled for the current academic
8-9 year in:
8-10 (1) A community college or university; or
8-11 (2) A licensed postsecondary educational institution as defined in
8-12 NRS 394.099 and a course concerning fine art.
8-13 Sec. 11. NRS 361.069 is hereby amended to read as follows:
8-14 361.069 [Household]
8-15 1. Except as otherwise provided in this section, household goods and
8-16 furniture[, other than] are exempt from taxation.
8-17 2. Except as otherwise provided in subsection 3, appliances and
8-18 furniture which are owned by a person who engages in the business of
8-19 renting the appliances or furniture to other persons[,] are not exempt from
8-20 taxation.
8-21 3. Except as otherwise provided in this subsection, the assessment of
8-22 rented or leased appliances or furniture, or both, of a time-share project
8-23 governed by the provisions of chapter 119A of NRS, which contains five
8-24 or more units, must be reduced by a percentage equal to the average
8-25 percentage of time that all of the units are occupied by an owner of a
8-26 time share in the project. If the units of the time-share project are
8-27 occupied by owners of time shares in the project for an average of more
8-28 than 90 percent of the fiscal year, the rented or leased appliances or
8-29 furniture, or both, are exempt from taxation.
8-30 4. As used in this section:
8-31 [1.] (a) “Household goods and furniture” includes, without limitation,
8-32 the following items if used in a residence:
8-33 [(a)] (1) Clothing;
8-34 [(b)] (2) Personal effects;
8-35 [(c)] (3) Gold and silver;
8-36 [(d)] (4) Jewelry;
8-37 [(e)] (5) Appliances that are not attached to real property or a mobile or
8-38 manufactured home;
8-39 [(f)] (6) Furniture;
8-40 [(g)] (7) Recreational equipment not required by NRS to be registered;
8-41 and
8-42 [(h)] (8) Portable goods and storage sheds and other household
8-43 equipment.
8-44 [2.] (b) “Engages in the business of renting appliances or furniture”
8-45 means:
8-46 [(a)] (1) Renting or leasing appliances or furniture, or both, to other
8-47 persons not in conjunction with the rental or lease of a dwelling unit; or
8-48 [(b)] (2) Renting or leasing appliances or furniture, or both, to other
8-49 persons in conjunction with the rental or lease of a dwelling unit located in
8-50 a complex containing five or more dwelling units which are rented or
9-1 leased by the owner to other persons in conjunction with appliances or
9-2 furniture, or both.
9-3 (c) “Owner” has the meaning ascribed to it in NRS 119A.056.
9-4 (d) “Unit” has the meaning ascribed to it in NRS 119A.160.
9-5 Sec. 12. NRS 361.080 is hereby amended to read as follows:
9-6 361.080 1. The property of [widows] surviving spouses and orphan
9-7 children, not to exceed the amount of $1,000 assessed valuation, is exempt
9-8 from taxation, but no such exemption may be allowed to anyone but actual
9-9 bona fide residents of this state, and must be allowed in but one county in
9-10 this state to the same family.
9-11 2. For the purpose of this section, property in which the [widow]
9-12 surviving spouse or orphan child has any interest shall be deemed the
9-13 property of the [widow] surviving spouse or orphan child.
9-14 3. The person claiming such an exemption shall file with the county
9-15 assessor an affidavit declaring his residency and that the exemption has
9-16 been claimed in no other county in this state for that year. The affidavit
9-17 must be made before the county assessor or a notary public. After the
9-18 filing of the original affidavit, the county assessor shall mail a form for
9-19 renewal of the exemption to the person each year following a year in
9-20 which the exemption was allowed for that person. The form must be
9-21 designed to facilitate its return by mail by the person claiming the
9-22 exemption.
9-23 4. A [widow] surviving spouse is not entitled to the exemption
9-24 provided by this section in any fiscal year beginning after [her] any
9-25 remarriage, even if the remarriage is later annulled.
9-26 Sec. 13. NRS 361.1565 is hereby amended to read as follows:
9-27 361.1565 The personal property tax exemption to which a [widow,]
9-28 surviving spouse, orphan child, blind person, veteran or surviving spouse
9-29 of a disabled veteran is entitled pursuant to NRS 361.080, 361.085,
9-30 361.090 or 361.091 is reduced to the extent that he is allowed an
9-31 exemption from the governmental services tax pursuant to chapter 371 of
9-32 NRS.
9-33 Sec. 14. NRS 361.159 is hereby amended to read as follows:
9-34 361.159 1. Except as otherwise provided in subsection 3, when
9-35 personal property, or a portion of personal property, which for any reason
9-36 is exempt from taxation is leased, loaned or otherwise made available to
9-37 and used by a natural person, association or corporation in connection with
9-38 a business conducted for profit, the leasehold interest, possessory interest,
9-39 beneficial interest or beneficial use of any such lessee or user of the
9-40 property is subject to taxation to the extent the:
9-41 (a) Portion of the property leased or used; and
9-42 (b) Percentage of time during the fiscal year that the property is leased
9-43 to the lessee or used by the user,
9-44 can be segregated and identified. The taxable value of the interest or use
9-45 must be determined in the manner provided in subsection 3 of NRS
9-46 361.227.
9-47 2. Taxes must be assessed to lessees or users of exempt personal
9-48 property and collected in the same manner as taxes assessed to owners of
9-49 other personal property, except that taxes due under this section do not
9-50 become a lien against the personal property. When due, the taxes
9-51 constitute a debt due from the lessee or user to the county for which the
9-52 taxes were
10-1 assessed and if unpaid are recoverable by the county in the proper court of
10-2 the county.
10-3 3. The provisions of this section do not apply to personal property:
10-4 (a) Used in vending stands operated by blind persons under the auspices
10-5 of the bureau of services to the blind and visually impaired of the
10-6 rehabilitation division of the department of employment, training and
10-7 rehabilitation.
10-8 (b) Owned by a public airport and used for the purposes of the public
10-9 airport.
10-10 Sec. 15. (Deleted by amendment.)
10-11 Sec. 16. NRS 361.189 is hereby amended to read as follows:
10-12 361.189 1. Not later than July 1, 1979, and thereafter:
10-13 (a) All land in this state shall be legally described for tax purposes by
10-14 parcel number in accordance with the parceling system prescribed by the
10-15 department. The provisions of NRS 361.190 to 361.220, inclusive, shall
10-16 remain in effect until each county has established and implemented the
10-17 prescribed parceling system.
10-18 (b) Each county shall prepare and possess a complete set of maps drawn
10-19 in accordance with such parceling system for all land in the county.
10-20 2. The department may assist any county in preparing the maps
10-21 required by subsection 1, if it is shown to the satisfaction of the
10-22 department that the county does not have the ability to prepare such maps.
10-23 The county shall reimburse the department for its costs from the county
10-24 general fund. The department may employ such services as are needed to
10-25 carry out the provisions of this section.
10-26 3. The county assessor shall insure that the parcels of land on such
10-27 maps are numbered in the manner prescribed by the department. The
10-28 county assessor shall continually update the maps to reflect transfers,
10-29 conveyances, acquisitions or any other transaction or event that change the
10-30 boundaries of any parcel and shall renumber the parcels or prepare new
10-31 map pages for any portion of the maps to show combinations or divisions
10-32 of parcels in the manner prescribed by the department. The maps shall
10-33 readily disclose precisely what land is covered by any particular parcel
10-34 number in the current fiscal year.
10-35 4. The department may review such maps annually to insure that they
10-36 are being properly updated. If it is determined that such maps are not
10-37 properly updated the department may order the board of county
10-38 commissioners to employ forthwith one or more qualified persons
10-39 approved by the department to prepare the required maps. The payment of
10-40 all costs incidental thereto shall be a proper charge against the funds of the
10-41 county, notwithstanding such funds were not budgeted according to law.
10-42 5. Such maps shall at all times be available in the office of the county
10-43 assessor. All such maps shall be retained by the county assessor as a
10-44 permanent public record.
10-45 6. Land shall not be described in any deed or conveyance by reference
10-46 to any such map unless the map is filed for record in the office of the
10-47 county recorder of the county in which the land is located.
10-48 7. A county assessor shall not reflect on the tax roll a change in the
10-49 ownership of land in this state unless the document that conveys the
10-50 ownership of land contains a complete legal description, adequately
11-1 describing the exact boundaries of the parcel of land. A parcel number
11-2 assigned by a county assessor does not constitute a complete legal
11-3 description of the land conveyed.
11-4 Sec. 17. NRS 361.244 is hereby amended to read as follows:
11-5 361.244 1. A mobile or manufactured home is eligible to become
11-6 real property if [the running gear is removed and] it becomes[, on or after
11-7 July 1, 1979,] permanently affixed to land which is owned by the owner of
11-8 the mobile or manufactured home.
11-9 2. A mobile or manufactured home becomes real property when the
11-10 assessor of the county in which the mobile or manufactured home is
11-11 located has placed it on the tax roll as real property. The assessor shall not
11-12 place a mobile or manufactured home on the tax roll until:
11-13 (a) He has received verification from the manufactured housing division
11-14 of the department of business and industry that [there is no security
11-15 interest in the mobile home or the holders of security interests have agreed
11-16 in writing to the conversion of] the mobile or manufactured home has
11-17 been converted to real property;
11-18 (b) The unsecured personal property tax has been paid in full for the
11-19 current fiscal year;
11-20 (c) An affidavit of conversion of the mobile or manufactured home
11-21 from personal to real property has been recorded in the county recorder’s
11-22 office of the county in which the mobile or manufactured home is
11-23 located; and
11-24 (d) The dealer or owner has delivered to the division a copy of the
11-25 recorded affidavit of conversion and all documents relating to the mobile
11-26 or manufactured home in its former condition as personal property.
11-27 3. A mobile or manufactured home which is converted to real
11-28 property pursuant to this section shall be deemed to be a fixture and an
11-29 improvement to the real property to which it is affixed.
11-30 4. Factory-built housing, as defined in NRS 461.080, constitutes real
11-31 property if it becomes, on or after July 1, 1979, permanently affixed to
11-32 land which is owned by the owner of the factory-built housing.
11-33 5. A manufactured home, as defined in NRS 489.113, constitutes real
11-34 property if it becomes, on or after January 1, 2000, permanently affixed to
11-35 land which is owned by the owner of the manufactured home.
11-36 6. For the purposes of this section, “land which is owned” includes
11-37 land for which the owner has a possessory interest resulting from a life
11-38 estate, lease or contract for sale.
11-39 Sec. 18. NRS 361.2445 is hereby amended to read as follows:
11-40 361.2445 1. A mobile or manufactured home which has been
11-41 converted to real property pursuant to NRS 361.244 may not be removed
11-42 from the real property to which it is affixed unless, at least 30 days before
11-43 removing the mobile or manufactured home:
11-44 (a) The owner:
11-45 (1) Files with the division an affidavit stating that the sole purpose for
11-46 converting the mobile or manufactured home from real to personal
11-47 property is to effect a transfer of the title to the mobile or manufactured
11-48 home;
11-49 (2) Files with the division the affidavit of consent to the removal of
11-50 the mobile or manufactured home of each person who holds any legal
12-1 interest in the real property to which the mobile or manufactured home is
12-2 affixed; and
12-3 (3) Gives written notice to the county assessor of the county in which
12-4 the real property is situated; and
12-5 (b) The county assessor certifies in writing that all taxes for the fiscal
12-6 year on the mobile or manufactured home and the real property to which
12-7 the mobile or manufactured home is affixed have been paid.
12-8 2. The county assessor shall not remove a mobile or manufactured
12-9 home from the tax rolls until:
12-10 (a) He has received verification that there is no security interest in the
12-11 mobile or manufactured home or the holders of security interests have
12-12 agreed in writing to the conversion of the mobile or manufactured home
12-13 to personal property; and
12-14 (b) An affidavit of conversion of the mobile or manufactured home
12-15 from real to personal property has been recorded in the county recorder’s
12-16 office of the county in which the real property to which the mobile or
12-17 manufactured home was affixed is situated.
12-18 3. A mobile or manufactured home which is physically removed from
12-19 real property pursuant to this section shall be deemed to be personal
12-20 property immediately upon its removal.
12-21 4. The department shall adopt:
12-22 (a) Such regulations as are necessary to carry out the provisions of this
12-23 section; and
12-24 (b) A standard form for the affidavits required by this section.
12-25 5. Before the owner of a mobile or manufactured home that has been
12-26 converted to personal property pursuant to this section may transfer
12-27 ownership of the mobile or manufactured home, he must obtain a
12-28 certificate of ownership from the division.
12-29 6. For the purposes of this section, the removal of a mobile or
12-30 manufactured home from real property includes the detachment of the
12-31 mobile or manufactured home from its foundation, other than temporarily
12-32 for the purpose of making repairs or improvements to the mobile or
12-33 manufactured home or the foundation.
12-34 7. As used in this section:
12-35 (a) “Division” means the manufactured housing division of the
12-36 department of business and industry.
12-37 (b) “Owner” means any person who holds an interest in the mobile or
12-38 manufactured home or the real property to which the mobile or
12-39 manufactured home is affixed evidenced by a conveyance or other
12-40 instrument which transfers that interest to him and is recorded in the office
12-41 of the county recorder of the county in which the mobile or manufactured
12-42 home and real property are situated, but does not include the owner or
12-43 holder of a right of way, easement or subsurface property right
12-44 appurtenant to the real property.
12-45 Sec. 19. NRS 361.260 is hereby amended to read as follows:
12-46 361.260 1. Each year, the county assessor, except as otherwise
12-47 required by a particular statute, shall ascertain by diligent inquiry and
12-48 examination all real and secured personal property that is in his county on
12-49 July 1 which is subject to taxation, and also the names of all persons,
12-50 corporations, associations, companies or firms owning the property. He
13-1 shall then determine the taxable value of all such property and he shall then
13-2 list and assess it to the person, firm, corporation, association or company
13-3 owning it on July 1 of that fiscal year. He shall take the same action at any
13-4 time between May 1 and the following April 30, with respect to personal
13-5 property which is to be placed on the unsecured tax roll.
13-6 2. At any time before the lien date for the following fiscal year, the
13-7 county assessor may include additional personal property and mobile and
13-8 manufactured homes on the secured tax roll if the owner of the personal
13-9 property or mobile or manufactured home owns real property within the
13-10 same taxing district which has an assessed value that is equal to or greater
13-11 than the taxes for 3 years on both the real property and the personal
13-12 property or mobile or manufactured home, plus penalties. Personal
13-13 property and mobile and manufactured homes in the county on July 1,
13-14 but not on the secured tax roll for the current year, must be placed on the
13-15 unsecured tax roll for the current year.
13-16 3. An improvement on real property in existence on July 1 whose
13-17 existence was not ascertained in time to be placed on the secured roll for
13-18 that tax year and which is not governed by subsection 4 must be placed on
13-19 the unsecured tax roll.
13-20 4. The value of any property apportioned among counties pursuant to
13-21 NRS 361.320, 361.321 and 361.323 must be added to the central
13-22 assessment roll at the assessed value established by the Nevada tax
13-23 commission or as established pursuant to an appeal to the state board of
13-24 equalization.
13-25 5. In addition to the inquiry and examination required in subsection 1,
13-26 for any property not reappraised in the current assessment year, the county
13-27 assessor shall determine its assessed value for that year by applying a
13-28 factor for improvements, if any, and a factor for land to the assessed value
13-29 for the preceding year. The factor for improvements must reasonably
13-30 represent the change, if any, in the taxable value of typical improvements
13-31 in the area since the preceding year, and must take into account all
13-32 applicable depreciation and obsolescence. The factor for improvements
13-33 must be adopted by the Nevada tax commission. The factor for land must
13-34 be developed by the county assessor and approved by the commission.
13-35 The factor for land must be so chosen that the median ratio of the assessed
13-36 value of the land to the taxable value of the land in each area subject to the
13-37 factor is not less than 30 percent nor more than 35 percent.
13-38 6. The county assessor shall reappraise all real property at least once
13-39 every 5 years.
13-40 7. The county assessor shall establish standards for appraising and
13-41 reappraising land pursuant to this section. In establishing the standards,
13-42 the county assessor shall consider comparable sales of land before July
13-43 1 of the year before the lien date.
13-44 8. Each county assessor shall submit a written request to the board of
13-45 county commissioners and the governing body of each of the local
13-46 governments located in the county which maintain a unit of government
13-47 that issues building permits for a copy of each building permit that is
13-48 issued. Upon receipt of such a request, the governing body shall direct the
13-49 unit which issues the permits to provide a copy of each permit to the
13-50 county assessor within a reasonable time after issuance.
14-1 Sec. 20. NRS 361.334 is hereby amended to read as follows:
14-2 361.334 As used in NRS 361.335 to 361.435, inclusive[:] , and
14-3 section 8 of this act:
14-4 1. The term “property” includes a leasehold interest, possessory
14-5 interest, beneficial interest or beneficial use of a lessee or user of property
14-6 which is taxable pursuant to NRS 361.157 or 361.159.
14-7 2. Where the term “property” is read to mean a taxable leasehold
14-8 interest, possessory interest, beneficial interest or beneficial use of a lessee
14-9 or user of property, the term “owner” used in conjunction therewith must
14-10 be interpreted to mean the lessee or user of the property.
14-11 Sec. 21. NRS 361.356 is hereby amended to read as follows:
14-12 361.356 1. An owner of property who believes that his property was
14-13 assessed at a higher value than another property whose use is identical and
14-14 whose location is comparable may appeal the assessment, on or before
14-15 January 15 of the fiscal year in which the assessment was made, to the
14-16 county board of equalization.
14-17 2. Before a person may file an appeal pursuant to subsection 1, the
14-18 person must complete a form provided by the county assessor to appeal
14-19 the assessment to the county board of equalization. The county assessor
14-20 may, before providing such a form, require the person requesting the
14-21 form to provide the parcel number or other identification number of the
14-22 property that is the subject of the planned appeal.
14-23 3. If the board finds that an inequity exists in the assessment of the
14-24 value of the land or the value of the improvements, or both, the board may
14-25 add to or deduct from the value of the land or the value of the
14-26 improvements, or both, either of the appellant’s property or of the property
14-27 to which it is compared, to equalize the assessment.
14-28 [2.] 4. In the case of residential property, the appellant shall cite other
14-29 property within the same subdivision if possible.
14-30 Sec. 22. NRS 361.357 is hereby amended to read as follows:
14-31 361.357 1. The owner of any property who believes that the full cash
14-32 value of his property is less than the taxable value computed for the
14-33 property in the current assessment year, may, not later than January 15 of
14-34 the fiscal year in which the assessment was made, appeal to the county
14-35 board of equalization. [A person who makes such an appeal on behalf of
14-36 the owner of the property shall provide written authorization from the
14-37 owner of the property at the time the appeal is filed.]
14-38 2. Before a person may file an appeal pursuant to subsection 1, the
14-39 person must complete a form provided by the county assessor to appeal
14-40 the assessment to the county board of equalization. The county assessor
14-41 may, before providing such a form, require the person requesting the
14-42 form to provide the parcel number or other identification number of the
14-43 property that is the subject of the planned appeal.
14-44 3. If the county board of equalization finds that the full cash value of
14-45 the property is less than the taxable value computed for the property, the
14-46 board shall correct the land value or fix a percentage of obsolescence to be
14-47 deducted each year from the otherwise computed taxable value of the
14-48 improvements, or both, to make the taxable value of the property
14-49 correspond as closely as possible to its full cash value.
15-1 [2.] 4. No appeal under this section may result in an increase in the
15-2 taxable value of the property.
15-3 Sec. 23. NRS 361.420 is hereby amended to read as follows:
15-4 361.420 1. Any property owner whose taxes are in excess of the
15-5 amount which the owner claims justly to be due may pay each installment
15-6 of taxes as it becomes due under protest in writing. The protest must be [in
15-7 triplicate and] filed with the [county treasurer] tax receiver at the time of
15-8 the payment of the installment of taxes. The [county treasurer] tax
15-9 receiver forthwith shall forward one copy of the protest to the attorney
15-10 general and one copy to the state controller.
15-11 2. The property owner, having protested the payment of taxes as
15-12 provided in subsection 1 and having been denied relief by the state board
15-13 of equalization, may commence a suit in any court of competent
15-14 jurisdiction in the State of Nevada against the state and county in which
15-15 the taxes were paid, and, in a proper case, both the Nevada tax
15-16 commission and the department may be joined as a defendant for a
15-17 recovery of the difference between the amount of taxes paid and the
15-18 amount which the owner claims justly to be due, and the owner may
15-19 complain upon any of the grounds contained in subsection 4.
15-20 3. Every action commenced under the provisions of this section must
15-21 be commenced within 3 months after the date of the payment of the last
15-22 installment of taxes, and if not so commenced is forever barred. If the tax
15-23 complained of is paid in full and under the written protest provided for in
15-24 this section, at the time of the payment of the first installment of taxes, suit
15-25 for the recovery of the difference between the amount paid and the amount
15-26 claimed to be justly due must be commenced within 3 months after the
15-27 date of the full payment of the tax or the issuance of the decision of the
15-28 state board of equalization denying relief, whichever occurs later, and if
15-29 not so commenced is forever barred.
15-30 4. In any suit brought under the provisions of this section, the person
15-31 assessed may complain or defend upon any of the following grounds:
15-32 (a) That the taxes have been paid before the suit;
15-33 (b) That the property is exempt from taxation under the provisions of
15-34 the revenue or tax laws of the state, specifying in detail the claim of
15-35 exemption;
15-36 (c) That the person assessed was not the owner and had no right, title or
15-37 interest in the property assessed at the time of assessment;
15-38 (d) That the property is situate in and has been assessed in another
15-39 county, and the taxes thereon paid;
15-40 (e) That there was fraud in the assessment or that the assessment is out
15-41 of proportion to and above the taxable cash value of the property assessed;
15-42 (f) That the assessment is out of proportion to and above the valuation
15-43 fixed by the Nevada tax commission for the year in which the taxes were
15-44 levied and the property assessed; or
15-45 (g) That the assessment complained of is discriminatory in that it is not
15-46 in accordance with a uniform and equal rate of assessment and taxation,
15-47 but is at a higher rate of the taxable value of the property so assessed than
15-48 that at which the other property in the state is assessed.
15-49 5. In a suit based upon any one of the grounds mentioned in
15-50 paragraphs (e) [to (g), inclusive,] , (f) and (g) of subsection 4, the court
16-1 shall conduct the trial without a jury and confine its review to the record
16-2 before the state board of equalization. Where procedural irregularities by
16-3 the board are alleged and are not shown in the record, the court may take
16-4 evidence respecting the allegation and, upon the request of either party,
16-5 shall hear oral argument and receive written briefs on the matter.
16-6 6. In all cases mentioned in this section where the complaint is based
16-7 upon any grounds mentioned in subsection 4, the entire assessment must
16-8 not be declared void but is void only as to the excess in valuation.
16-9 7. In any judgment recovered by the taxpayer under this section, the
16-10 court may provide for interest thereon not to exceed 6 percent per annum
16-11 from and after the date of payment of the tax complained of.
16-12 Sec. 24. NRS 361.425 is hereby amended to read as follows:
16-13 361.425 1. Nothing in NRS 361.420 or in any remedy provided
16-14 [therein] in that section prevents the distribution or apportionment of the
16-15 taxes paid under the provisions of NRS 361.420 into the various funds of
16-16 the state and county. In the event of judgment in favor of the person
16-17 bringing the suit to recover taxes claimed to be paid unjustly pursuant to
16-18 NRS 361.420, the amount of the judgment plus the interest thereon, as
16-19 may be fixed and determined by the court, must be paid out of the general
16-20 funds of the state and county by the proper officers thereof as the
16-21 respective liability of the state and county may appear.
16-22 2. In making tax settlements with the state, the [county treasurer] tax
16-23 receiver shall notify the state controller of the amount of state taxes paid
16-24 under protest, and then an amount equivalent to the amount of taxes paid
16-25 under protest plus a reasonable amount of interest thereon, not exceeding 6
16-26 percent per annum after the date of the payment to the [county treasurer,]
16-27 tax receiver, shall be deemed to be and hereby is appropriated for the
16-28 purpose of satisfying any judgment therefor recovered against the state in
16-29 a suit under the provisions of NRS 361.420.
16-30 3. When a judgment is secured under the provisions of NRS 361.420
16-31 and there is not sufficient money in the general fund of the county affected
16-32 by the judgment to satisfy the judgment, the board of county
16-33 commissioners of the county shall immediately levy and provide for the
16-34 collection of a sufficient tax upon all the taxable property within the
16-35 county, exclusive of the property of the person securing the judgment, to
16-36 satisfy the judgment and any interest on the judgment as may have been
16-37 fixed and determined by the court.
16-38 4. Annually, the boards of county commissioners of the respective
16-39 counties shall provide in their respective budgets a reasonable amount of
16-40 money and shall levy a tax to provide for the payment of interest required
16-41 in NRS 361.420 with respect to judgments which may be secured against
16-42 the counties.
16-43 5. The governor shall include in the biennial proposed executive
16-44 budget of the state a reasonable amount of money to provide for the
16-45 payments of interest required in NRS 361.420 with respect to judgments
16-46 which may be secured against the state. If at the time a final judgment
16-47 secured against the state pursuant to NRS 361.420 is presented for
16-48 satisfaction there is not sufficient money in the state treasury set apart for
16-49 the satisfaction of the judgment, the state treasurer shall satisfy the
16-50 judgment from money then in the general fund of the state.
17-1 Sec. 25. NRS 361.450 is hereby amended to read as follows:
17-2 361.450 1. Except as otherwise provided in subsection 3, every tax
17-3 levied under the provisions of or authority of this chapter is a perpetual
17-4 lien against the property assessed until the tax and any penalty charges and
17-5 interest which may accrue thereon are paid.
17-6 2. Except as provided in this subsection, the lien attaches on July 1 of
17-7 the year for which the taxes are levied, upon all property then within the
17-8 county. The lien attaches upon all migratory property, as described in NRS
17-9 361.505, on the day it is moved into the county. If real and personal
17-10 property are assessed against the same owner, a lien attaches upon such
17-11 real property also for the tax levied upon the personal property within the
17-12 county; and a lien for taxes on personal property also attaches upon real
17-13 property assessed against the same owner in any other county of the state
17-14 from the date on which a certified copy of any unpaid property assessment
17-15 is filed for record with the county recorder in the county in which the real
17-16 property is situated.
17-17 3. All liens for taxes levied under this chapter which have already
17-18 attached to a mobile or manufactured home expire on the date when the
17-19 mobile or manufactured home is sold, except the liens for personal
17-20 property taxes due in the county in which the mobile or manufactured
17-21 home was situate at the time of sale, for any part of the 12 months
17-22 immediately preceding the date of sale.
17-23 4. All special taxes levied for city, town, school, road or other
17-24 purposes throughout the different counties of this state are a lien on the
17-25 property so assessed, and must be assessed and collected by the same
17-26 officer at the same time and in the same manner as the state and county
17-27 taxes are assessed and collected.
17-28 Sec. 26. NRS 361.483 is hereby amended to read as follows:
17-29 361.483 1. Except as otherwise provided in subsection 5, taxes
17-30 assessed upon the real property tax roll and upon mobile or manufactured
17-31 homes are due on the third Monday of August.
17-32 2. Taxes assessed upon the real property tax roll may be paid in four
17-33 approximately equal installments if the taxes assessed on the parcel exceed
17-34 $100.
17-35 3. Taxes assessed upon a mobile or manufactured home may be paid in
17-36 four installments if the taxes assessed exceed $100.
17-37 4. Except as otherwise provided in NRS 361.505, taxes assessed upon
17-38 personal property may be paid in four approximately equal installments if:
17-39 (a) The total personal property taxes assessed exceed $10,000;
17-40 (b) Not later than July 31, the taxpayer returns to the county assessor the
17-41 written statement of personal property required pursuant to NRS 361.265;
17-42 (c) The taxpayer files with the county assessor, or county treasurer if the
17-43 county treasurer has been designated to collect taxes, a written request to
17-44 be billed in quarterly installments and includes with the request a copy of
17-45 the written statement of personal property required pursuant to NRS
17-46 361.265; and
17-47 (d) The business has been in existence for at least 3 years if the personal
17-48 property assessed is the property of a business.
17-49 5. If a person elects to pay in installments, the first installment is due
17-50 on the third Monday of August, the second installment on the first Monday
18-1 of October, the third installment on the first Monday of January, and the
18-2 fourth installment on the first Monday of March.
18-3 6. If any person charged with taxes which are a lien on real property
18-4 fails to pay:
18-5 (a) Any one installment of the taxes on or within 10 days following the
18-6 day the taxes become due, there must be added thereto a penalty of 4
18-7 percent.
18-8 (b) Any two [installment] installments of the taxes, together with
18-9 accumulated penalties, on or within 10 days following the day the later
18-10 installment of taxes becomes due, there must be added thereto a penalty of
18-11 5 percent of the two [installment] installments due.
18-12 (c) Any three [installment] installments of the taxes, together with
18-13 accumulated penalties, on or within 10 days following the day the latest
18-14 installment of taxes becomes due, there must be added thereto a penalty of
18-15 6 percent of the three installments due.
18-16 (d) The full amount of the taxes, together with accumulated penalties,
18-17 on or within 10 days following the first Monday of March, there must be
18-18 added thereto a penalty of 7 percent of the full amount of the taxes.
18-19 7. Any person charged with taxes which are a lien on a mobile or
18-20 manufactured home who fails to pay the taxes within 10 days after [the]
18-21 an installment payment is due is subject to the following provisions:
18-22 (a) A penalty of 10 percent of the taxes due; and
18-23 (b) [An additional penalty of $3 per month or any portion thereof, until
18-24 the taxes are paid; and
18-25 (c)] The county assessor may proceed under NRS 361.535.
18-26 8. The ex officio tax receiver of a county shall notify each person in
18-27 the county who is subject to a penalty pursuant to this section of the
18-28 provisions of NRS 360.419 and 361.4835.
18-29 Sec. 27. NRS 361.485 is hereby amended to read as follows:
18-30 361.485 1. Whenever any tax is paid to the ex officio tax receiver he
18-31 shall appropriately record such payment and the date thereof on the tax
18-32 roll contiguously with the name of the person or the description of the
18-33 property liable for such taxes, and shall give a receipt for such payment if
18-34 requested by the taxpayer.
18-35 2. If the assessment roll is maintained on magnetic storage files in a
18-36 computer system, the requirement of subsection 1 is met if the system is
18-37 capable of producing, as printed output, the assessment roll with the dates
18-38 of payments shown opposite the name of the person or the description of
18-39 the property liable for such taxes.
18-40 3. If the amount of an overpayment of taxes for personal property is
18-41 less than the average cost of collecting property taxes in this state as
18-42 determined by the Nevada tax commission, the ex officio tax receiver
18-43 shall pay the amount of the overpayment into the county treasury, for
18-44 the benefit of the general fund of the county, unless the taxpayer who
18-45 made the overpayment requests a refund. All interest paid on money
18-46 deposited in the account pursuant to this subsection is the property of
18-47 the county. All requests for refunds under this section must be made
18-48 within 6 months after the original payment.
18-49 4. A deficiency in the amount of a payment of taxes for personal
18-50 property, other than a payment for a penalty, must be exempted from
19-1 collection if the amount of the deficiency is less than the average cost of
19-2 collecting property taxes in this state as determined by the Nevada tax
19-3 commission.
19-4 Sec. 28. NRS 361.535 is hereby amended to read as follows:
19-5 361.535 1. If the person, company or corporation so assessed
19-6 neglects or refuses to pay the taxes within 30 days after demand, the taxes
19-7 become delinquent. If the person, company or corporation so assessed
19-8 neglects or refuses to pay the taxes within 10 days after the taxes become
19-9 delinquent, a penalty of 10 percent must be added. If the tax and penalty
19-10 are not paid on demand, the county assessor or his deputy [shall] may
19-11 seize, seal or lock enough of the personal property of the person, company
19-12 or corporation so neglecting or refusing to pay to satisfy the taxes and
19-13 costs. The county assessor may use alternative methods of collection,
19-14 including, without limitation, the assistance of the district attorney.
19-15 2. The county assessor shall post a notice of the seizure, with a
19-16 description of the property, in three public places in the township or
19-17 district where it is seized, and shall, at the expiration of 5 days, proceed to
19-18 sell at public auction, at the time and place mentioned in the notice, to the
19-19 highest bidder, for lawful money of the United States, a sufficient quantity
19-20 of the property to pay the taxes and expenses incurred. For this service the
19-21 county assessor must be allowed from the delinquent person a fee of $3.
19-22 3. If the personal property seized by the county assessor or his deputy
19-23 consists of a mobile or manufactured home , an aircraft, or the personal
19-24 property of a business, the county assessor shall publish a notice of the
19-25 seizure once during each of 2 successive weeks in a newspaper of general
19-26 circulation in the county. If the legal owner of the property is someone
19-27 other than the registered owner and the name and address of the legal
19-28 owner can be ascertained from the records of the department of motor
19-29 vehicles and public safety, the county assessor shall, before publication,
19-30 send a copy of the notice by registered or certified mail to the legal owner.
19-31 The cost of the publication and notice must be charged to the delinquent
19-32 taxpayer. The notice must state:
19-33 (a) The name of the owner, if known.
19-34 (b) The description of the property seized, including the location, the
19-35 make, model and dimensions and the serial number, body number or other
19-36 identifying number.
19-37 (c) The fact that the property has been seized and the reason for seizure.
19-38 (d) The amount of the taxes due on the property and the penalties and
19-39 costs as provided by law.
19-40 (e) The time and place at which the property is to be sold.
19-41 After the expiration of 5 days from the date of the second publication of the
19-42 notice, the property must be sold at public auction in the manner provided
19-43 in subsection 2 for the sale of other personal property by the county
19-44 assessor.
19-45 4. Upon payment of the purchase money, the county assessor shall
19-46 deliver to the purchaser of the property sold, with a certificate of the sale,
19-47 a statement of the amount of taxes or assessment and the expenses thereon
19-48 for which the property was sold, whereupon the title of the property so
19-49 sold vests absolutely in the purchaser.
20-1 5. After a mobile or manufactured home, an aircraft, or the personal
20-2 property of a business is sold and the county assessor has paid all the
20-3 taxes and costs on the property, the county assessor shall deposit into the
20-4 general fund of the county the first $300 of the excess proceeds from the
20-5 sale. The county assessor shall deposit any remaining amount of the
20-6 excess proceeds from the sale into an interest-bearing account
20-7 maintained for the purpose of holding excess proceeds separate from
20-8 other money of the county. If no claim is made for the money within 6
20-9 months after the sale of the property for which the claim is made, the
20-10 county assessor shall pay the money into the general fund of the county.
20-11 All interest paid on money deposited in the account pursuant to this
20-12 subsection is the property of the county.
20-13 6. If the former owner of a mobile or manufactured home, aircraft,
20-14 or personal property of a business that was sold pursuant to this section
20-15 makes a claim in writing for the balance of the proceeds of the sale
20-16 within 6 months after the completion of the sale, the county assessor
20-17 shall pay the balance of the proceeds of the sale or the proper portion of
20-18 the balance over to the former owner if the county assessor is satisfied
20-19 that the former owner is entitled to it.
20-20 Sec. 29. NRS 361.545 is hereby amended to read as follows:
20-21 361.545 On or before the 5th day of each month, the county
20-22 assessor shall:
20-23 1. Return to the county auditor a list, under oath, of all collections
20-24 made under the provisions of NRS 361.505 and 361.535, and shall, at the
20-25 same time, return all the original schedules of assessment of such property
20-26 made the previous month. After comparing the schedules with the sworn
20-27 list of collections, the county auditor shall file them in his office, and shall
20-28 enter upon the assessment roll of his county for that year, when it comes
20-29 into his hands, and mark the word “Paid” opposite, the name of each
20-30 person whose taxes are so paid.
20-31 2. [Pay] Except as otherwise provided in NRS 361.535, pay over to
20-32 the county treasurer all money collected under the provisions of NRS
20-33 361.505 and 361.535, taking duplicate receipts from the county treasurer
20-34 for the amount so paid. The county assessor shall file one of the receipts
20-35 with the county auditor.
20-36 Sec. 30. NRS 361.800 is hereby amended to read as follows:
20-37 361.800 NRS 361.800 to 361.877, inclusive, and section 7 of this act,
20-38 may be cited as the Senior Citizens’ Property Tax Assistance Act.
20-39 Sec. 31. NRS 361.850 is hereby amended to read as follows:
20-40 361.850 1. A person may receive assistance under the Senior
20-41 Citizens’ Property Tax Assistance Act while receiving a property tax
20-42 exemption as a [widow,] surviving spouse, blind person or veteran if the
20-43 person has filed a claim for the exemption with the county assessor.
20-44 2. The assessed valuation of any property used to determine a refund
20-45 pursuant to the Senior Citizens’ Property Tax Assistance Act must be
20-46 reduced by the amount of such an exemption.
20-47 Sec. 31.5 NRS 371.101 is hereby amended to read as follows:
20-48 371.101 1. Vehicles registered by [widows] surviving spouses and
20-49 orphan children not to exceed the amount of $1,000 determined valuation,
20-50 are exempt from taxation, but the exemption must not be allowed to
21-1 anyone but actual bona fide residents of this state, and must be filed in but
21-2 one county in this state to the same family.
21-3 2. For the purpose of this section, vehicles in which the [widow]
21-4 surviving spouse or orphan child has any interest shall be deemed to
21-5 belong entirely to that [widow] surviving spouse or orphan child.
21-6 3. The person claiming the exemption shall file with the department in
21-7 the county where the exemption is claimed an affidavit declaring his
21-8 residency and that the exemption has been claimed in no other county in
21-9 this state for that year. The affidavit must be made before the county
21-10 assessor or a notary public. After the filing of the original affidavit, the
21-11 county assessor shall mail a form for renewal of the exemption to the
21-12 person each year following a year in which the exemption was allowed for
21-13 that person. The form must be designed to facilitate its return by mail by
21-14 the person claiming the exemption.
21-15 4. A [widow] surviving spouse is not entitled to the exemption
21-16 provided by this section in any fiscal year beginning after [her] any
21-17 remarriage, even if the remarriage is later annulled.
21-18 Sec. 32. NRS 111.312 is hereby amended to read as follows:
21-19 111.312 1. The county recorder shall not record with respect to real
21-20 property, a notice of completion, a declaration of homestead, a lien or
21-21 notice of lien, an affidavit of death, a mortgage or deed of trust, or any
21-22 conveyance of real property or instrument in writing setting forth an
21-23 agreement to convey real property unless the document being recorded
21-24 contains:
21-25 (a) The mailing address of the grantee or, if there is no grantee, the
21-26 mailing address of the person who is requesting the recording of the
21-27 document; and
21-28 (b) The assessor’s parcel number of the property at the top of the first
21-29 page of the document, if the county assessor has assigned a parcel number
21-30 to the property. The county recorder is not required to verify that the
21-31 assessor’s parcel number is correct.
21-32 2. The county recorder shall not record with respect to real property
21-33 any conveyance of real property or instrument in writing setting forth an
21-34 agreement to convey real property unless the document being recorded
21-35 contains the name and address of the person to whom a statement of the
21-36 taxes assessed on the real property is to be mailed.
21-37 3. The assessor’s parcel number shall not be deemed to be a complete
21-38 legal description of the real property conveyed.
21-39 Sec. 33. NRS 247.180 is hereby amended to read as follows:
21-40 247.180 1. Except as otherwise provided in NRS 111.312, whenever
21-41 an instrument conveying, encumbering or mortgaging both real and
21-42 personal property is presented to any county recorder for recording, the
21-43 county recorder shall record the instrument in a book kept by him for that
21-44 purpose, which record must be indexed in the real estate index as deeds
21-45 and other conveyances are required by law to be indexed, and for which he
21-46 may receive the same fees as are allowed by law for recording and
21-47 indexing deeds and other instruments, but only one fee for the recording of
21-48 any instrument may be collected.
22-1 2. A county recorder who records an instrument pursuant to this
22-2 section shall, within 7 working days after he records the instrument,
22-3 provide to the county assessor at no charge:
22-4 (a) A duplicate copy of the instrument and any supporting
22-5 documents; or
22-6 (b) Access to the digital instrument and any digital supporting
22-7 documents.
22-8 Sec. 34. NRS 268.600 is hereby amended to read as follows:
22-9 268.600 1. Whenever the corporate limits of any city are extended in
22-10 accordance with the provisions of NRS 268.570 to 268.608, inclusive, the
22-11 governing body of such city shall cause an accurate map or plat of the
22-12 annexed territory, prepared under the supervision of a competent surveyor
22-13 or engineer, together with a certified copy of the annexation ordinance in
22-14 respect thereof, to be recorded in the office of the county recorder of the
22-15 county in which such territory is situated, which recording shall be done
22-16 prior to the effective date of the annexation as specified in the annexation
22-17 ordinance. A duplicate copy of such map or plat and such annexation
22-18 ordinance shall be filed with the department of taxation.
22-19 2. A county recorder who records a map or plat pursuant to this
22-20 section shall, within 7 working days after he records the map or plat,
22-21 provide to the county assessor at no charge:
22-22 (a) A duplicate copy of the map or plat and any supporting
22-23 documents; or
22-24 (b) Access to the digital map or plat and any digital supporting
22-25 documents.
22-26 Sec. 35. NRS 270.090 is hereby amended to read as follows:
22-27 270.090 1. The findings of fact and conclusions of law and judgment
22-28 must be made and entered as in other cases, and exceptions, motions for
22-29 new trial and appeals may be had as provided in NRS and the Nevada
22-30 Rules of Appellate Procedure.
22-31 2. The court or judge thereof shall in the findings and decree establish
22-32 a definite map or plat of the city or part thereof or addition thereto, in
22-33 accordance with the pleadings and proof, and shall, by reference, make a
22-34 part of the findings and judgment the map or plat so established.
22-35 3. Wherever blocks or parts of blocks in the original lost, destroyed,
22-36 conflicting, erroneous or faulty maps or plats have been insufficiently or
22-37 incorrectly platted, numbered or lettered, the omission, insufficiency or
22-38 fault must be supplied and corrected in accordance with the pleadings and
22-39 proof.
22-40 4. If the map or plat prepared by the surveyor is inadequate or
22-41 impracticable of use for the judgment, the judgment or decree may require
22-42 the making of a new map or plat in accordance with the provisions of the
22-43 findings and judgment.
22-44 5. A certified copy of the judgment, together with such map or plat as
22-45 is established by the court, must be filed in the office of the county
22-46 recorder of the county in which the action is tried. All the ties and
22-47 descriptions of section or quarter section corners, monuments or marks
22-48 required by NRS 270.020 must appear on the map finally established by
22-49 the judgment. The county recorder may collect and receive as his fees for
22-50 recording and indexing the certified copy of the judgment and map, $10
22-51 for
23-1 the map, and the specific statutory fees for the judgment, but not exceeding
23-2 $50.
23-3 6. The judgment may require that all prior existing maps in conflict
23-4 with the map or plat adopted be so marked or identified by the county
23-5 recorder to show the substitution of the new map or plat in place thereof.
23-6 7. A county recorder who records a map or plat pursuant to this
23-7 section shall, within 7 working days after he records the map or plat,
23-8 provide to the county assessor at no charge:
23-9 (a) A duplicate copy of the map or plat and any supporting
23-10 documents; or
23-11 (b) Access to the digital map or plat and any digital supporting
23-12 documents.
23-13 Sec. 36. NRS 278.460 is hereby amended to read as follows:
23-14 278.460 1. A county recorder shall not file for record any final map
23-15 unless the map:
23-16 (a) Contains or is accompanied by the report of a title company and all
23-17 the certificates of approval, conveyance and consent required by the
23-18 provisions of NRS 278.374 to 278.378, inclusive, and by the provisions of
23-19 any local ordinance; and
23-20 (b) Is accompanied by a written statement signed by the treasurer of the
23-21 county in which the land to be divided is located indicating that all
23-22 property taxes on the land for the fiscal year have been paid and that the
23-23 full amount of any deferred property taxes for the conversion of the
23-24 property from agricultural use has been paid pursuant to NRS 361A.265.
23-25 2. Nothing contained in NRS 278.010 to 278.630, inclusive, prevents
23-26 the recording, pursuant to the provisions of NRS 278.010 to 278.630,
23-27 inclusive, and any applicable local ordinances, of a map of any land which
23-28 is not a subdivision, nor do NRS 278.010 to 278.630, inclusive, prohibit
23-29 the filing of a map in accordance with the provisions of any statute
23-30 requiring the filing of professional land surveyor’s records of surveys.
23-31 3. A county recorder shall accept or refuse a final map for recordation
23-32 within 10 days after its delivery to him.
23-33 4. A county recorder who records a final map pursuant to this
23-34 section shall, within 7 working days after he records the final map,
23-35 provide to the county assessor at no charge:
23-36 (a) A duplicate copy of the final map and any supporting
23-37 documents; or
23-38 (b) Access to the digital final map and any digital supporting
23-39 documents.
23-40 Sec. 37. NRS 278.467 is hereby amended to read as follows:
23-41 278.467 1. If the requirement for a parcel map is waived, the
23-42 authority which granted the waiver may require the preparation and
23-43 recordation of a document which contains:
23-44 (a) A legal description of all parts based on a system of rectangular
23-45 surveys;
23-46 (b) A provision for the dedication or reservation of any road right of
23-47 way or easement; and
23-48 (c) The approval of the authority which granted the waiver.
24-1 2. If a description by metes and bounds is necessary in describing the
24-2 parcel division, it must be prepared by a professional land surveyor and
24-3 bear his signature and stamp.
24-4 3. The person preparing the document may include the following
24-5 statement:
24-6 This document was prepared from existing information (identifying it
24-7 and stating where filed and recorded) and the undersigned assumes no
24-8 responsibility for the existence of monuments or correctness of other
24-9 information shown on or copied from any such prior documents.
24-10 4. A document recorded pursuant to this section must be accompanied
24-11 by a written statement signed by the treasurer of the county in which the
24-12 land to be divided is located indicating that all property taxes on the land
24-13 for the fiscal year have been paid.
24-14 5. A county recorder who records a document pursuant to this
24-15 section shall, within 7 working days after he records the document,
24-16 provide to the county assessor at no charge:
24-17 (a) A duplicate copy of the document; or
24-18 (b) Access to the digital document.
24-19 Sec. 38. NRS 278.468 is hereby amended to read as follows:
24-20 278.468 1. If a parcel map is approved or deemed approved pursuant
24-21 to NRS 278.464, the preparer of the map shall:
24-22 (a) Cause the approved map to be recorded in the office of the county
24-23 recorder within 1 year after the date the map was approved or deemed
24-24 approved, unless the governing body establishes by ordinance a longer
24-25 period, not to exceed 2 years, for recording the map. The map must be
24-26 accompanied by a written statement signed by the treasurer of the county
24-27 in which the land to be divided is located indicating that all property taxes
24-28 on the land for the fiscal year have been paid.
24-29 (b) Pay a $17 fee to the county recorder for filing and indexing.
24-30 2. Upon receipt of a parcel map, the county recorder shall file the map
24-31 in a suitable place. He shall keep proper indexes of parcel maps by the
24-32 name of grant, tract, subdivision or United States subdivision.
24-33 3. A county recorder who records a parcel map pursuant to this
24-34 section shall, within 7 working days after he records the parcel map,
24-35 provide to the county assessor at no charge:
24-36 (a) A duplicate copy of the parcel map and any supporting
24-37 documents; or
24-38 (b) Access to the digital parcel map and any digital supporting
24-39 documents.
24-40 Sec. 39. NRS 278.4725 is hereby amended to read as follows:
24-41 278.4725 1. Except as otherwise provided in this section, if the
24-42 governing body has authorized the planning commission to take final
24-43 action on a final map, the planning commission shall approve,
24-44 conditionally approve or disapprove the final map, basing its action upon
24-45 the requirements of NRS 278.472:
24-46 (a) In a county whose population is 40,000 or more, within 45 days; or
24-47 (b) In a county whose population is less than 40,000, within
24-48 60 days,
24-49 after accepting the final map as a complete application. The planning
24-50 commission shall file its written decision with the governing body. Except
25-1 as otherwise provided in subsection 5, or unless the time is extended by
25-2 mutual agreement, if the planning commission is authorized to take final
25-3 action and it fails to take action within the period specified in this
25-4 subsection, the final map shall be deemed approved unconditionally.
25-5 2. If there is no planning commission or if the governing body has not
25-6 authorized the planning commission to take final action, the governing
25-7 body or its authorized representative shall approve, conditionally approve
25-8 or disapprove the final map, basing its action upon the requirements of
25-9 NRS 278.472:
25-10 (a) In a county whose population is 40,000 or more, within 45 days; or
25-11 (b) In a county whose population is less than 40,000, within
25-12 60 days,
25-13 after the final map is accepted as a complete application. Except as
25-14 otherwise provided in subsection 5 or unless the time is extended by
25-15 mutual agreement, if the governing body or its authorized representative
25-16 fails to take action within the period specified in this subsection, the final
25-17 map shall be deemed approved unconditionally.
25-18 3. An applicant or other person aggrieved by a decision of the
25-19 authorized representative of the governing body or by a final act of the
25-20 planning commission may appeal to the governing body within a
25-21 reasonable period to be determined, by ordinance, by the governing body.
25-22 The governing body shall render its decision:
25-23 (a) In a county whose population is 40,000 or more, within 45 days; or
25-24 (b) In a county whose population is less than 40,000, within
25-25 60 days,
25-26 after the date on which the appeal is filed.
25-27 4. If the map is disapproved, the governing body or its authorized
25-28 representative or the planning commission shall return the map to the
25-29 person who proposes to divide the land, with the reason for its action and a
25-30 statement of the changes necessary to render the map acceptable.
25-31 5. If the final map divides the land into 16 lots or more, the governing
25-32 body or its authorized representative or the planning commission shall not
25-33 approve a map, and a map shall not be deemed approved, unless:
25-34 (a) Each lot contains an access road that is suitable for use by
25-35 emergency vehicles; and
25-36 (b) The corners of each lot are set by a professional land surveyor.
25-37 6. If the final map divides the land into 15 lots or less, the governing
25-38 body or its authorized representative or the planning commission may, if
25-39 reasonably necessary, require the map to comply with the provisions of
25-40 subsection 5.
25-41 7. Upon approval, the map must be filed with the county recorder.
25-42 Filing with the county recorder operates as a continuing:
25-43 (a) Offer to dedicate for public roads the areas shown as proposed roads
25-44 or easements of access, which the governing body may accept in whole or
25-45 in part at any time or from time to time.
25-46 (b) Offer to grant the easements shown for public utilities, which any
25-47 public utility may similarly accept without excluding any other public
25-48 utility whose presence is physically compatible.
25-49 8. The map filed with the county recorder must include:
26-1 (a) A certificate signed and acknowledged by each owner of land to be
26-2 divided consenting to the preparation of the map, the dedication of the
26-3 roads and the granting of the easements.
26-4 (b) A certificate signed by the clerk of the governing body or authorized
26-5 representative of the governing body or the secretary to the planning
26-6 commission that the map was approved, or the affidavit of the person
26-7 presenting the map for filing that the time limited by subsection 1 or 2 for
26-8 action by the governing body or its authorized representative or the
26-9 planning commission has expired and that the requirements of subsection
26-10 5 have been met. A certificate signed pursuant to this paragraph must also
26-11 indicate, if applicable, that the governing body or planning commission
26-12 determined that a public street, easement or utility easement which will
26-13 not remain in effect after a merger and resubdivision of parcels conducted
26-14 pursuant to NRS 278.4925, has been vacated or abandoned in accordance
26-15 with NRS 278.480.
26-16 (c) A written statement signed by the treasurer of the county in which
26-17 the land to be divided is located indicating that all property taxes on the
26-18 land for the fiscal year have been paid.
26-19 9. A governing body may by local ordinance require a final map to
26-20 include:
26-21 (a) A report from a title company which lists the names of:
26-22 (1) Each owner of record of the land to be divided; and
26-23 (2) Each holder of record of a security interest in the land to be
26-24 divided, if the security interest was created by a mortgage or a deed of
26-25 trust.
26-26 (b) The signature of each owner of record of the land to be divided.
26-27 (c) The written consent of each holder of record of a security interest
26-28 listed pursuant to subparagraph (2) of paragraph (a), to the preparation and
26-29 recordation of the final map. A holder of record may consent by signing:
26-30 (1) The final map; or
26-31 (2) A separate document that is filed with the final map and declares
26-32 his consent to the division of land.
26-33 10. After a map has been filed with the county recorder, any lot shown
26-34 thereon may be conveyed by reference to the map, without further
26-35 description.
26-36 11. The county recorder shall charge and collect for recording the map
26-37 a fee of not more than $35 per page set by the board of county
26-38 commissioners.
26-39 12. A county recorder who records a final map pursuant to this
26-40 section shall, within 7 working days after he records the final map,
26-41 provide to the county assessor at no charge:
26-42 (a) A duplicate copy of the final map and any supporting
26-43 documents; or
26-44 (b) Access to the digital final map and any digital supporting
26-45 documents.
26-46 Sec. 40. NRS 278.475 is hereby amended to read as follows:
26-47 278.475 1. To correct an error or omission in or to amend any
26-48 recorded subdivision plat, record of survey, parcel map, map of division
26-49 into large parcels or reversionary map, if the correction or amendment
26-50 changes or purports to change the physical location of any survey
27-1 monument, property line or boundary line, an amended plat, survey or map
27-2 must be requested and recorded pursuant to this section.
27-3 2. An amended plat, survey or map may be requested by:
27-4 (a) The county surveyor to make a correction or amendment which
27-5 affects land located within the boundaries of an unincorporated area or
27-6 Carson City;
27-7 (b) The city surveyor or a professional land surveyor appointed by the
27-8 governing body of the city to make a correction or amendment which
27-9 affects land located within an incorporated city;
27-10 (c) The planning commission if authorized by local ordinance; or
27-11 (d) A professional land surveyor registered pursuant to chapter 625
27-12 of NRS.
27-13 3. Except as otherwise provided in this subsection, a surveyor who:
27-14 (a) Performed the survey; or
27-15 (b) Is responsible for an error or omission which is to be
27-16 corrected,
27-17 shall prepare and record the amended plat, survey or map within 90 days
27-18 after he receives notification of the request made pursuant to subsection 2.
27-19 The time within which the surveyor must prepare and record the amended
27-20 plat, survey or map may be extended by the county surveyor, the city
27-21 surveyor or a professional land surveyor appointed by the governing body
27-22 of the city or the planning commission. If the surveyor who performed the
27-23 survey or is responsible for the error or omission is no longer
27-24 professionally active, the county surveyor, city surveyor or a professional
27-25 land surveyor appointed by the governing body shall prepare and file the
27-26 amended plat, survey or map.
27-27 4. A county recorder who records a plat, record of survey or map
27-28 pursuant to this section shall, within 7 working days after he records the
27-29 plat, record of survey or map, provide to the county assessor at no
27-30 charge:
27-31 (a) A duplicate copy of the plat, record of survey or map, and any
27-32 supporting documents; or
27-33 (b) Access to the digital plat, record of survey or map, and any digital
27-34 supporting documents.
27-35 Sec. 41. NRS 278.477 is hereby amended to read as follows:
27-36 278.477 1. In addition to the requirements of subsection 2, an
27-37 amendment of a recorded subdivision plat, parcel map, map of division
27-38 into large parcels or record of survey which changes or purports to change
27-39 the physical location of any survey monument, property line or boundary
27-40 line is subject to the following requirements:
27-41 (a) If the proposed amendment is to a parcel map, map of division into
27-42 large parcels or record of survey, the same procedures and requirements
27-43 [apply] as in the original filing.
27-44 (b) If the proposed amendment is to a subdivision plat, only those
27-45 procedures for the approval and filing of a final map.
27-46 2. Any amended subdivision plat, parcel map, map of division into
27-47 large parcels or record of survey required pursuant to subsection 1 must:
27-48 (a) Be identical in size and scale to the document being amended, drawn
27-49 in the manner and on the material provided by law;
28-1 (b) Have the words “Amended Plat of” prominently displayed on each
28-2 sheet above the title of the document amended;
28-3 (c) Have a blank margin for the county recorder’s index information;
28-4 (d) Have a 3-inch square adjacent to and on the left side of the existing
28-5 square for the county recorder’s information and stamp; and
28-6 (e) Contain a certificate of the professional land surveyor licensed
28-7 pursuant to chapter 625 of NRS who prepared the amendment stating that
28-8 it complies with all pertinent sections of NRS 278.010 to 278.630,
28-9 inclusive, and 625.340 to 625.380, inclusive, and with any applicable local
28-10 ordinance.
28-11 3. Any amended subdivision plat, parcel map, map of division into
28-12 large parcels or record of survey that is recorded in support of an adjusted
28-13 boundary must:
28-14 (a) Contain or be accompanied by the report of a title company and the
28-15 certificate required by NRS 278.374 or an order of the district court of the
28-16 county in which the land is located that the amendment may be approved
28-17 without all the necessary signatures if the order is based upon a
28-18 finding that:
28-19 (1) A bona fide effort was made to notify the necessary persons;
28-20 (2) All persons who responded to the notice have consented to the
28-21 amendment; and
28-22 (3) The amendment does not adversely affect the persons who did not
28-23 respond; and
28-24 (b) Contain a certificate executed by the appropriate county surveyor,
28-25 county engineer, city surveyor or city engineer, if he is registered as a
28-26 professional land surveyor or civil engineer pursuant to chapter 625 of
28-27 NRS, stating that he has examined the document and that it is technically
28-28 correct.
28-29 4. Upon recording the amended document, the county recorder shall
28-30 cause a proper notation to be entered upon all recorded sheets of the
28-31 document being amended, if the county recorder does not maintain a
28-32 cumulative index for such maps and amendments. If such an index is
28-33 maintained, the county recorder shall direct an appropriate entry for the
28-34 amendment.
28-35 5. A county recorder who records a plat, map or record of survey
28-36 pursuant to this section shall, within 7 working days after he records the
28-37 plat, map or record of survey, provide to the county assessor at no
28-38 charge:
28-39 (a) A duplicate copy of the plat, map or record of survey, and any
28-40 supporting documents; or
28-41 (b) Access to the digital plat, map or record of survey, and any digital
28-42 supporting documents.
28-43 Sec. 42. NRS 278.490 is hereby amended to read as follows:
28-44 278.490 1. Except as otherwise provided in NRS 278.4925, an owner
28-45 or governing body desiring to revert any recorded subdivision map, parcel
28-46 map, map of division into large parcels, or part thereof to acreage or to
28-47 revert the map or portion thereof, or to revert more than one map recorded
28-48 under the same tentative map if the parcels to be reverted are contiguous,
28-49 shall submit a written application accompanied by a map of the proposed
28-50 reversion which contains the same survey dimensions as the recorded map
28-51 or maps to the governing body or, if authorized by local ordinance, to the
29-1 planning commission or other authorized person. The application must
29-2 describe the requested changes.
29-3 2. At its next meeting, or within a period of not more than 30 days
29-4 after the filing of the map of reversion, whichever occurs later, the
29-5 governing body or, if authorized by local ordinance, the planning
29-6 commission or other authorized person shall review the map and approve,
29-7 conditionally approve or disapprove it.
29-8 3. Except for the provisions of this section, NRS 278.4955, 278.496
29-9 and 278.4965 and any provision or local ordinance relating to the payment
29-10 of fees in conjunction with filing, recordation or checking of a map of the
29-11 kind offered, no other provision of NRS 278.010 to 278.630, inclusive,
29-12 applies to a map made solely for the purpose of reversion of a former map
29-13 or for reversion of any division of land to acreage.
29-14 4. Upon approval of the map of reversion, it must be recorded in the
29-15 office of the county recorder. The county recorder shall make a written
29-16 notation of the fact on each sheet of the previously recorded map affected
29-17 by the later recording, if the county recorder does not maintain a
29-18 cumulative index for such maps and amendments. If such an index is
29-19 maintained, the county recorder shall direct an appropriate entry for the
29-20 amendment.
29-21 5. A county recorder who records a map pursuant to this section
29-22 shall, within 7 working days after he records the map, provide to the
29-23 county assessor at no charge:
29-24 (a) A duplicate copy of the map and any supporting documents; or
29-25 (b) Access to the digital map and any digital supporting documents.
29-26 Sec. 43. NRS 278.630 is hereby amended to read as follows:
29-27 278.630 1. When there is no final map, parcel map or map of
29-28 division into large parcels as required by the provisions of NRS 278.010 to
29-29 278.630, inclusive, then the county assessor shall [determine, as lands are
29-30 placed upon the tax roll and maps of the county assessor’s office,] :
29-31 (a) Determine any apparent discrepancies with respect to the provisions
29-32 of NRS 278.010 to 278.630, inclusive[, and shall report his findings in
29-33 writing] ;
29-34 (b) Report his determinations to the governing body of the county or
29-35 city in which such apparent violation occurs[.] in writing, including,
29-36 without limitation, by noting his determinations in the appropriate
29-37 parcel record of the county assessor; and
29-38 (c) Not place on the tax roll or maps of the county assessor any land
29-39 for which the county assessor has determined that a discrepancy exists
29-40 with respect to the provisions of NRS 278.010 to 278.630, inclusive.
29-41 2. Upon receipt of the report the governing body shall cause an
29-42 investigation to be made by the district attorney’s office when such lands
29-43 are within an unincorporated area, or by the city attorney when such lands
29-44 are within a city, the county recorder and any planning commission having
29-45 jurisdiction over the lands in question.
29-46 3. If the report shows evidence of violation of the provisions of NRS
29-47 278.010 to 278.630, inclusive, with respect to the division of lands or upon
29-48 the filing of a verified complaint by any municipality or other political
29-49 subdivision or person, firm or corporation with respect to violation of the
29-50 provisions of those sections, the district attorney of each county in this
30-1 state shall prosecute all such violations in respective counties in which the
30-2 violations occur.
30-3 Sec. 44. NRS 517.213 is hereby amended to read as follows:
30-4 517.213 1. The county recorder shall include all patented mines and
30-5 mining claims in the county on the county map of mining claims in a
30-6 manner which clearly distinguishes the patented mines and mining claims
30-7 from the unpatented claims.
30-8 2. When a record of survey filed with the county by a registered
30-9 surveyor shows the location of a patented mine or mining claim, the
30-10 county recorder shall conform the county map to the record of survey if
30-11 there is any discrepancy between the two maps concerning the location of
30-12 the mine or claim.
30-13 3. A county recorder who records a map pursuant to this section
30-14 shall, within 7 working days after he records the map, provide to the
30-15 county assessor at no charge:
30-16 (a) A duplicate copy of the map and any supporting documents; or
30-17 (b) Access to the digital map and any digital supporting documents.
30-18 Sec. 45. NRS 562.160 is hereby amended to read as follows:
30-19 562.160 Upon receipt of the reports from the [committee for assessing
30-20 livestock] state department of agriculture pursuant to NRS 575.180, the
30-21 board shall fix the rate to be levied each year as provided for in NRS
30-22 562.170 and shall send notice of it to the [county assessor or treasurer of
30-23 each county that administers the special tax, and to the] state department
30-24 of agriculture on or before the first Monday in May of each year.
30-25 Sec. 46. NRS 567.110 is hereby amended to read as follows:
30-26 567.110 1. Upon receipt of the reports from the [committee for
30-27 assessing livestock] state department of agriculture pursuant to NRS
30-28 575.180, the state board of sheep commissioners, acting as the committee
30-29 to control predatory animals, may levy an annual special tax of not to
30-30 exceed the equivalent of 20 cents per head on all sheep and goats.
30-31 2. The special tax is designated as the tax for control of predatory
30-32 animals.
30-33 3. Notice of the tax must be sent by the board to [the county assessor
30-34 or treasurer of each county that is administering the special taxes on
30-35 livestock, and to] the state department of agriculture on or before the first
30-36 Monday in May of each year.
30-37 Sec. 47. NRS 571.035 is hereby amended to read as follows:
30-38 571.035 1. Upon [receipt of the reports from the committee for
30-39 assessing livestock] approval of the report of owners of livestock and
30-40 sheep pursuant to NRS 575.180, the department shall fix the amount of the
30-41 annual special tax on each head of the following specified classes of
30-42 livestock, which, except as otherwise provided in subsection [4,] 3, must
30-43 not exceed the following rates per head for each class:
30-44 Class Rate per head
30-45 Stock cattle............................................ $0.28
30-46 Dairy cattle................................................ .53
30-47 Horses...................................................... .75
30-48 Mules........................................................ .75
31-1 Burros or asses.......................................... .75
31-2 Hogs and pigs............................................ .07
31-3 Goats......................................................... .06
31-4 2. As used in subsection 1:
31-5 (a) “Dairy cattle” are bulls, cows and heifers of the dairy breeds that are
31-6 more than 6 months old.
31-7 (b) “Stock cattle” are:
31-8 (1) Steers of any breed and other weaned calves of the beef breeds
31-9 that are more than 6 months old; and
31-10 (2) Bulls, cows and older heifers of the beef breeds.
31-11 (c) The classes consisting of horses, mules, and burros and asses
31-12 exclude animals that are less than 1 year old.
31-13 3. [The department shall send a notice of the annual special tax on
31-14 each head of the specified classes of livestock to the county assessor or
31-15 treasurer of each county on or before the first Monday in May of each year
31-16 unless the department makes the election provided in subsection 7.
31-17 4.] The minimum special tax due annually pursuant to this section
31-18 from each owner of livestock is $5.
31-19 [5.] 4. Upon the receipt of payment of the special tax and the report
31-20 thereof by the state controller, the department shall credit the amount of
31-21 the tax as paid on its records.
31-22 [6.] 5. The special taxes paid by an owner of livestock, when
31-23 transmitted to the state treasurer, must be deposited in the livestock
31-24 inspection account.
31-25 [7. The department may elect to perform the duties otherwise
31-26 performed by the county assessor and county treasurer under NRS 575.100
31-27 to 575.140, inclusive.]
31-28 Sec. 47.5 Chapter 575 of NRS is hereby amended by adding thereto a
31-29 new section to read as follows:
31-30 1. Except as otherwise provided in subsection 2, any person who fails
31-31 to pay the tax levied by the department pursuant to NRS 571.035, within
31-32 the time required, shall pay a penalty of not more than 10 percent of the
31-33 amount of the tax that is owed, in addition to the tax, plus interest at the
31-34 rate of 1.5 percent per month, or fraction of a month, from the date the
31-35 tax was due until the date of payment.
31-36 2. The department may, for good cause shown, waive or reduce the
31-37 payment of the interest or penalty, or both, that is required to be paid
31-38 pursuant to subsection 1. The department shall, upon the request of any
31-39 person, disclose:
31-40 (a) The name of the person whose interest or penalty was waived or
31-41 reduced; and
31-42 (b) The amount so waived or the amount of the reduction.
31-43 3. All taxes levied by the department on livestock pursuant to NRS
31-44 571.035, and all penalties and interest accrued thereon, constitute a lien
31-45 upon the livestock until paid.
31-46 Sec. 48. NRS 575.070 is hereby amended to read as follows:
31-47 575.070 1. Upon receipt of the reports from the [committee for
31-48 assessing livestock] state department of agriculture pursuant to NRS
31-49 575.180, the Nevada beef council may fix a special tax, to be known as the
32-1 tax to promote beef, on all cattle except calves that have not been weaned,
32-2 the rate of which must not exceed $1 per head. [If such a tax is fixed, the
32-3 council shall send a notice of the rate of the tax to the county assessor or
32-4 treasurer of each county on or before the first Monday in May of each
32-5 year.] The proceeds of the tax, if any, must be deposited in the state
32-6 treasury for credit to the account for the promotion of beef.
32-7 2. During the month of April if such a tax is fixed, any person who has
32-8 paid the special tax may file a claim for a refund with the state department
32-9 of agriculture, accompanied by a receipt showing the payment. Upon
32-10 verification of the claim, the department shall transmit the claim to the
32-11 state controller for payment from the account for the promotion of beef.
32-12 Sec. 49. NRS 575.080 is hereby amended to read as follows:
32-13 575.080 As used in NRS 575.080 to 575.230, inclusive, and section
32-14 47.5 of this act, unless the context otherwise requires:
32-15 1. “Board” means the state board of sheep commissioners.
32-16 2. “Department” means the state department of agriculture.
32-17 3. “Livestock” means the animals subject to the taxes levied pursuant
32-18 to NRS 571.035 and 575.070.
32-19 4. “Sheep” means the animals subject to the taxes levied pursuant to
32-20 NRS 562.170 and 567.110.
32-21 5. “Tax” means any of the taxes levied pursuant to NRS 562.170,
32-22 567.110, 571.035 and 575.070.
32-23 Sec. 50. NRS 575.120 is hereby amended to read as follows:
32-24 575.120 [1.] The department shall prepare a form for declaration of
32-25 livestock and sheep on which an owner of livestock or sheep shall declare
32-26 the average number, kind and classification of all livestock and sheep in
32-27 the state owned by him during the year immediately preceding the date the
32-28 declaration is made.
32-29 [2. Before May 6 of each year, the department shall distribute the form
32-30 for declaration to all the county assessors of the counties in which the
32-31 special tax is administered by the county.]
32-32 Sec. 51. NRS 575.130 is hereby amended to read as follows:
32-33 575.130 1. [In a county in which the special tax is administered by
32-34 the county, the county assessor] The department shall mail the form for
32-35 declaration to each owner of livestock or sheep listed in [his] its most
32-36 current report of such owners. [He] The department may include the form
32-37 with any other mailing sent [by him] to that owner.
32-38 2. [In a county in which the department elects to administer the special
32-39 tax, the department shall mail the form for declaration to each owner of
32-40 livestock or sheep.
32-41 3.] An owner of livestock or sheep who fails to complete and return
32-42 the form for declaration within 30 days after the date it was mailed to him
32-43 is subject to a penalty of $5 assessed by the [committee.] department.
32-44 Sec. 52. (Deleted by amendment.)
32-45 Sec. 53. NRS 575.150 is hereby amended to read as follows:
32-46 575.150 1. Upon receipt of the forms for declaration of livestock and
32-47 sheep and the report of owners of livestock and sheep , [from the county
32-48 assessor or] the department [, the committee for assessing livestock] shall:
32-49 (a) Make an estimate of the number, kind and classification of all
32-50 livestock and sheep owned by any person failing to return the form for
33-1 declaration of livestock and sheep and include that information on the
33-2 report; and
33-3 (b) Examine each completed form for declaration of livestock and sheep
33-4 and the report to determine its accuracy, and if there is any evidence that
33-5 any information is inaccurate or incomplete, may change and correct any
33-6 listing as to number, kind, classification, ownership or location by adding
33-7 thereto or deducting therefrom as necessary to make the report complete
33-8 and accurate.
33-9 2. The [committee for assessing livestock] department may verify the
33-10 number of livestock or sheep by any reasonable means, including actual
33-11 count at any reasonable time.
33-12 3. If the [committee for assessing livestock] department changes the
33-13 listings on the report of owners of livestock and sheep for any owner and
33-14 the listing for that owner does not conform to the listings on the form for
33-15 declaration completed by that owner, the [committee] department shall
33-16 notify the owner of the change within 15 days after the change is made.
33-17 The notification must contain a statement explaining the owner’s right to
33-18 challenge the accuracy of the report made by the [committee for assessing
33-19 livestock.] department.
33-20 Sec. 53.3 NRS 575.160 is hereby amended to read as follows:
33-21 575.160 If the [committee for assessing livestock] department
33-22 determines that the amount of tax to be collected from an owner of
33-23 livestock or sheep is less than the cost of collecting the tax, it may exempt
33-24 that owner from the tax.
33-25 Sec. 53.7 NRS 575.170 is hereby amended to read as follows:
33-26 575.170 1. An owner of sheep or livestock who wishes to challenge
33-27 the accuracy of the report as changed by the [committee for assessing
33-28 livestock] department may, within 15 days after receiving notice of the
33-29 change, file a statement with the [committee] department for assessing
33-30 livestock for his county specifying the alleged inaccuracy.
33-31 2. Upon receipt of the statement under subsection 1, the [committee
33-32 for assessing livestock] department shall review the allegations and may
33-33 make any changes it considers necessary to make the report accurate and
33-34 complete. An owner of sheep or livestock [,] or the board [, or the director
33-35 of the department] may appeal from any decision of the [committee for
33-36 assessing livestock] department to and in the manner prescribed by the
33-37 state board of agriculture.
33-38 Sec. 54. NRS 575.180 is hereby amended to read as follows:
33-39 575.180 1. When the report of owners of livestock and sheep is
33-40 approved by the [committee for assessing livestock] department as
33-41 complete and accurate, the approval must be noted on the report. [The] A
33-42 copy of the approved report must be [returned to the county assessor, or
33-43 the department if it is administering the special tax, and a copy] sent to the
33-44 board [, the department unless it is administering the special tax,] and the
33-45 Nevada beef council.
33-46 2. If, as the result of a challenge of the accuracy of the report, any
33-47 change is ordered in the report of owners of livestock and sheep after it
33-48 has been approved by the [committee for assessing livestock,] department,
33-49 each recipient of a copy of the report [or copy] must be notified of the
33-50 change.
34-1 Sec. 55. NRS 575.190 is hereby amended to read as follows:
34-2 575.190 Using the tax levies from the board, the department and the
34-3 Nevada beef council[, the county assessor, auditor or treasurer, or the
34-4 department if it is administering the special tax,] shall calculate the total
34-5 taxes due from each owner of livestock or sheep based on the report of
34-6 owners of livestock or sheep approved by the [committee for assessing
34-7 livestock.] department.
34-8 Sec. 56. NRS 575.200 is hereby amended to read as follows:
34-9 575.200 The [county treasurer or the assessor, or the department if it is
34-10 administering the special tax,] department shall mail to each owner of
34-11 livestock or sheep a bill for the total taxes due from that owner. [The
34-12 billing may be made from the secured or unsecured tax roll. The bill may
34-13 be included with any other tax bill sent by the county assessor or treasurer
34-14 to that owner.] Failure to receive a tax bill does not excuse the taxpayer
34-15 from the timely payment of his taxes.
34-16 Sec. 57. NRS 575.210 is hereby amended to read as follows:
34-17 575.210 Whenever any taxes, or penalties or interest for delinquencies
34-18 pursuant to NRS 562.175 or 575.130 are paid to the [county treasurer, he]
34-19 department, the department shall record the payment and the date thereof
34-20 with the name of the person liable therefor, and the amount of taxes,
34-21 penalties and interest collected pursuant to NRS 562.170, 562.175,
34-22 567.110, 571.035, 575.070 and 575.130, and transmit the revenue thereof
34-23 to the state controller for deposit into the appropriate account or fund in
34-24 the state treasury.
34-25 Sec. 58. NRS 575.220 is hereby amended to read as follows:
34-26 575.220 [Any] The department shall report to the board any taxes
34-27 delinquent [must be reported by the county assessor or county treasurer
34-28 to the:
34-29 1. Department, if the taxes were levied pursuant to NRS 571.035 and
34-30 575.070; or
34-31 2. Board,] if the taxes were levied pursuant to NRS 562.170 and
34-32 567.110.
34-33 Sec. 59. NRS 625.370 is hereby amended to read as follows:
34-34 625.370 1. The charge for filing and indexing any record of survey
34-35 is $17.
34-36 2. The record of survey must be suitably filed by the county recorder
34-37 and he shall keep proper indexes of such survey records by name of tract,
34-38 subdivision or United States land subdivision.
34-39 3. A county recorder who records a record of survey pursuant to this
34-40 section shall, within 7 working days after he records the record of
34-41 survey, provide to the county assessor at no charge:
34-42 (a) A duplicate copy of the record of survey and any supporting
34-43 documents; or
34-44 (b) Access to the digital record of survey and any digital supporting
34-45 documents.
34-46 Sec. 60. NRS 575.090, 575.100 and 575.140 are hereby repealed.
34-47 Sec. 61. 1. This section and sections 1 to 10, inclusive, 11, 12, 14 to
34-48 25, inclusive, 27 to 44, inclusive, and 59 of this act become effective on
34-49 July 1, 2001.
35-1 2. Sections 13 and 26 of this act become effective at 12:01 a.m. on
35-2 July 1, 2001.
35-3 3. Section 10 of this act expires by limitation on June 30, 2003.
35-4 4. Section 10.5 of this act becomes effective at 12:02 a.m. on
35-5 July 1, 2003.
35-6 5. Sections 45 to 58, inclusive, and 60 of this act become effective on
35-7 July 1, 2004.
35-8 20~~~~~01