(REPRINTED WITH ADOPTED AMENDMENTS)

 

Senate Bill No. 376–Committee on Taxation

 

March 16, 2001

____________

 

Referred to Committee on Taxation

 

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

 

FISCAL NOTE:  Effect on Local Government: Yes.

                             Effect on the State: Yes.

 

~

 

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

 

AN ACT relating to taxation; providing an exemption from the taxes on personal property for certain 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 and instructions on how to avoid such problems.

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

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

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

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

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

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

2-7  penalties; or

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

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

2-10  administered by the department.

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

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

2-13  overpayment.

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

2-15  imposed by the state.

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

2-17  interview or hearing:

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

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

2-20  rights thereunder;

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

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

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

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

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

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

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

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

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

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

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

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

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

2-34  the department.

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

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

2-37      (1) The tax is paid;

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

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

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

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

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

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

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

2-45  interest and penalties; or

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

2-47  hardship.

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

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

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

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

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

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

3-7  the department.

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

3-9  employee of the department for any reason.

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

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

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

3-13  statutory provision that is applicable.

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

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

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

3-17  applicable regulations.

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

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

3-20  regulations by the department.

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

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

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

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

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

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

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

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

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

3-30  NRS 489.113.

3-31    Sec. 6.  (Deleted by amendment.)

3-32    Sec. 7.  A senior citizen is entitled to a refund calculated pro rata

3-33  pursuant to NRS 361.833 and 361.835, respectively, for the portion of the

3-34  year that he owned and rented his primary residence if he has

3-35  maintained his primary residence in Nevada since July 1 of the

3-36  preceding calendar year and:

3-37    1.  For any portion of that year, owned his home and would have

3-38  otherwise been entitled to a refund pursuant to NRS 361.833 if he has

3-39  owned the home for the entire year; and

3-40    2.  For all the remaining portion of that year, rented a home or lot for

3-41  his primary residence and would have otherwise been entitled to a refund

3-42  pursuant to NRS 361.835 if he has rented the home for the entire year.

3-43    Sec. 8.  At the time that a person files an appeal pursuant to NRS

3-44  361.356, 361.357 or 361.360 on behalf of the owner of a property, the

3-45  person shall provide to the county board of equalization or the state

3-46  board of equalization, as appropriate, written authorization from the

3-47  owner of the property that authorizes the person to file the appeal

3-48  concerning the assessment that was made.

 

4-1    Sec. 9.  NRS 361.010 is hereby amended to read as follows:

4-2    361.010  As used in this chapter, unless the context otherwise requires,

4-3  the words and terms defined in NRS 361.013 to 361.043, inclusive, and

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

4-5    Sec. 10.  NRS 361.068 is hereby amended to read as follows:

4-6    361.068  1.  The following personal property is exempt from taxation:

4-7    (a) Personal property held for sale by a merchant;

4-8    (b) Personal property held for sale by a manufacturer;

4-9    (c) Raw materials and components held by a manufacturer for

4-10  manufacture into products, and supplies to be consumed in the process of

4-11  manufacture;

4-12  (d) Tangible personal property purchased by a business which will be

4-13  consumed during the operation of the business;

4-14  (e) Livestock;

4-15  (f) Colonies of bees;

4-16  (g) Pipe and other agricultural equipment used to convey water for the

4-17  irrigation of legal crops;

4-18  (h) All boats;

4-19  (i) Slide-in campers and camper shells;

4-20  (j) Except as otherwise provided in NRS 361.186, fine art for public

4-21  display; [and]

4-22  (k) Computers and related equipment donated for use in schools in this

4-23  state [.] ; and

4-24  (l) All personal property that is:

4-25      (1) Owned by a person who is not a resident of this state; and

4-26      (2) Located in this state solely for the purposes of a display,

4-27  exhibition, convention, carnival, fair or circus that is transient in nature.

4-28  2.  The Nevada tax commission may exempt from taxation that

4-29  personal property for which the annual taxes would be less than the cost of

4-30  collecting those taxes. If such an exemption is provided, the Nevada tax

4-31  commission shall annually determine the average cost of collecting

4-32  property taxes in this state which must be used in determining the

4-33  applicability of the exemption.

4-34  3.  A person claiming the exemption provided for in paragraph (j) of

4-35  subsection 1 shall:

4-36  (a) On or before June 15 for the next ensuing fiscal year, file with the

4-37  county assessor an affidavit declaring that the fine art will, during that

4-38  ensuing fiscal year, meet all the criteria set forth in paragraph (b) of

4-39  subsection 5; and

4-40  (b) During any fiscal year in which he claims the exemption, make

4-41  available for educational purposes and not for resale, upon written request

4-42  and without charge to any public school as defined in NRS 385.007,

4-43  private school as defined in NRS 394.103 and parent of a child who

4-44  receives instruction in a home pursuant to NRS 392.070, one copy of a

4-45  poster depicting the fine art that the facility has on public display if such a

4-46  poster is available for purchase by the public at the time of the request.

4-47  4.  To qualify for the exemption provided in paragraph (k) of

4-48  subsection 1, a taxpayer must donate the property through a foundation or

4-49  organization, not for profit, that accepts such property for use in schools in

5-1  this state. The foundation or organization shall issue a voucher identifying

5-2  each item of property donated. To obtain the benefit of the exemption, the

5-3  taxpayer must apply to the county assessor and tender the voucher. The

5-4  county assessor shall compute the assessed value of the property for the

5-5  year in which the donation was made using the original cost and the year of

5-6  acquisition. The county assessor shall allow a credit of that amount against

5-7  the personal property assessment for the year following the donation.

5-8    5.  As used in this section:

5-9    (a) “Boat” includes any vessel or other watercraft, other than a seaplane,

5-10  used or capable of being used as a means of transportation on the water.

5-11  (b) “Fine art for public display”:

5-12      (1) Except as otherwise provided in subparagraph (2), means a work

5-13  of art which:

5-14         (I) Is an original painting in oil, mineral, water colors, vitreous

5-15  enamel, pastel or other medium, an original mosaic, drawing or sketch, an

5-16  original sculpture of clay, textiles, fiber, wood, metal, plastic, glass or a

5-17  similar material, an original work of mixed media or a lithograph;

5-18         (II) Was purchased in an arm’s length transaction for $25,000 or

5-19  more, or has an appraised value of $25,000 or more;

5-20         (III) Is on public display in a public or private art gallery, museum

5-21  or other building or area in this state for at least 20 hours per week during

5-22  at least 35 weeks of each year for which the exemption is claimed or, if the

5-23  facility displaying the fine art disposes of it before the end of that year,

5-24  during at least two-thirds of the full weeks during which the facility had

5-25  possession of it, or if the gallery, museum or other building or area in

5-26  which the fine art will be displayed will not be opened until after the

5-27  beginning of the fiscal year for which the exemption is claimed, these

5-28  display requirements must instead be met for the first full fiscal year after

5-29  the date of opening, and the date of opening must not be later than 2 years

5-30  after the purchase of the fine art being displayed; and

5-31         (IV) Is on display in a facility that is available for group tours by

5-32  pupils or students for at least 5 hours on at least 60 days of each full year

5-33  for which the exemption is claimed, during which the facility in which it is

5-34  displayed is open, by prior appointment and at reasonable times, without

5-35  charge; and

5-36      (2) Does not include:

5-37         (I) A work of fine art that is a fixture or an improvement to real

5-38  property;

5-39         (II) A work of fine art that constitutes a copy of an original work of

5-40  fine art, unless the work is a lithograph that is a limited edition and that is

5-41  signed and numbered by the artist;

5-42         (III) Products of filmmaking or photography, including, without

5-43  limitation, motion pictures;

5-44         (IV) Literary works;

5-45         (V) Property used in the performing arts, including, without

5-46  limitation, scenery or props for a stage; or

5-47         (VI) Property that was created for a functional use other than, or in

5-48  addition to, its aesthetic qualities, including, without limitation, a classic or

5-49  custom-built automobile or boat, a sign that advertises a business, and

6-1  custom or antique furniture, lamps, chandeliers, jewelry, mirrors, doors or

6-2  windows.

6-3    (c) “Personal property held for sale by a merchant” includes

6-4  property that:

6-5       (1) Meets the requirements of sub-subparagraphs (I) and (II) of

6-6  subparagraph (1) of paragraph (b);

6-7       (2) Is made available for sale within 2 years after it is acquired; and

6-8       (3) Is made available for viewing by the public or prospective

6-9  purchasers, or both, within 2 years after it is acquired, whether or not a fee

6-10  is charged for viewing it and whether or not it is also used for purposes

6-11  other than viewing.

6-12  (d) “Public display” means the display of a work of fine art where

6-13  members of the public have access to the work of fine art for viewing

6-14  during publicly advertised hours. The term does not include the display of

6-15  a work of fine art in an area where the public does not generally have

6-16  access, including, without limitation, a private office, hallway or meeting

6-17  room of a business, a room of a business used for private lodging and a

6-18  private residence.

6-19  (e) “Pupil” means a person who:

6-20      (1) Is enrolled for the current academic year in a public school as

6-21  defined in NRS 385.007 or a private school as defined in NRS 394.103; or

6-22      (2) Receives instruction in a home and is excused from compulsory

6-23  attendance pursuant to NRS 392.070.

6-24  (f) “Student” means a person who is enrolled for the current academic

6-25  year in:

6-26      (1) A community college or university; or

6-27      (2) A licensed postsecondary educational institution as defined in

6-28  NRS 394.099 and a course concerning fine art.

6-29  Sec. 10.5  NRS 361.068 is hereby amended to read as follows:

6-30  361.068  1.  The following personal property is exempt from taxation:

6-31  (a) Personal property held for sale by a merchant;

6-32  (b) Personal property held for sale by a manufacturer;

6-33  (c) Raw materials and components held by a manufacturer for

6-34  manufacture into products, and supplies to be consumed in the process of

6-35  manufacture;

6-36  (d) Tangible personal property purchased by a business which will be

6-37  consumed during the operation of the business;

6-38  (e) Livestock;

6-39  (f) Colonies of bees;

6-40  (g) Pipe and other agricultural equipment used to convey water for the

6-41  irrigation of legal crops;

6-42  (h) All boats;

6-43  (i) Slide-in campers and camper shells; [and]

6-44  (j) Except as otherwise provided in NRS 361.186, fine art for public

6-45  display [.] ; and

6-46  (k) All personal property that is:

6-47      (1) Owned by a person who is not a resident of this state; and

6-48      (2) Located in this state solely for the purposes of a display,

6-49  exhibition, convention, carnival, fair or circus that is transient in nature.

7-1    2.  The Nevada tax commission may exempt from taxation that

7-2  personal property for which the annual taxes would be less than the cost of

7-3  collecting those taxes. If such an exemption is provided, the Nevada tax

7-4  commission shall annually determine the average cost of collecting

7-5  property taxes in this state which must be used in determining the

7-6  applicability of the exemption.

7-7    3.  A person claiming the exemption provided for in paragraph (j) of

7-8  subsection 1 shall:

7-9    (a) On or before June 15 for the next ensuing fiscal year, file with the

7-10  county assessor an affidavit declaring that the fine art will, during that

7-11  ensuing fiscal year, meet all the criteria set forth in paragraph (b) of

7-12  subsection 4; and

7-13  (b) During any fiscal year in which he claims the exemption, make

7-14  available for educational purposes and not for resale, upon written request

7-15  and without charge to any public school as defined in NRS 385.007,

7-16  private school as defined in NRS 394.103 and parent of a child who

7-17  receives instruction in a home pursuant to NRS 392.070, one copy of a

7-18  poster depicting the fine art that the facility has on public display if such a

7-19  poster is available for purchase by the public at the time of the request.

7-20  4.  As used in this section:

7-21  (a) “Boat” includes any vessel or other watercraft, other than a seaplane,

7-22  used or capable of being used as a means of transportation on the water.

7-23  (b) “Fine art for public display”:

7-24      (1) Except as otherwise provided in subparagraph (2), means a work

7-25  of art which:

7-26         (I) Is an original painting in oil, mineral, water colors, vitreous

7-27  enamel, pastel or other medium, an original mosaic, drawing or sketch, an

7-28  original sculpture of clay, textiles, fiber, wood, metal, plastic, glass or a

7-29  similar material, an original work of mixed media or a lithograph;

7-30         (II) Was purchased in an arm’s length transaction for $25,000 or

7-31  more, or has an appraised value of $25,000 or more;

7-32         (III) Is on public display in a public or private art gallery, museum

7-33  or other building or area in this state for at least 20 hours per week during

7-34  at least 35 weeks of each year for which the exemption is claimed or, if the

7-35  facility displaying the fine art disposes of it before the end of that year,

7-36  during at least two-thirds of the full weeks during which the facility had

7-37  possession of it, or if the gallery, museum or other building or area in

7-38  which the fine art will be displayed will not be opened until after the

7-39  beginning of the fiscal year for which the exemption is claimed, these

7-40  display requirements must be met for the first full fiscal year after the date

7-41  of opening, and the date of opening must not be later than 2 years after the

7-42  purchase of the fine art being displayed; and

7-43         (IV) Is on display in a facility that is available for group tours by

7-44  pupils or students for at least 5 hours on at least 60 days of each full year

7-45  for which the exemption is claimed, during which the facility in which it is

7-46  displayed is open, by prior appointment and at reasonable times, without

7-47  charge; and

7-48      (2) Does not include:

8-1         (I) A work of fine art that is a fixture or an improvement to real

8-2  property;

8-3         (II) A work of fine art that constitutes a copy of an original work of

8-4  fine art, unless the work is a lithograph that is a limited edition and that is

8-5  signed and numbered by the artist;

8-6         (III) Products of filmmaking or photography, including, without

8-7  limitation, motion pictures;

8-8         (IV) Literary works;

8-9         (V) Property used in the performing arts, including, without

8-10  limitation, scenery or props for a stage; or

8-11         (VI) Property that was created for a functional use other than, or in

8-12  addition to, its aesthetic qualities, including, without limitation, a classic or

8-13  custom-built automobile or boat, a sign that advertises a business, and

8-14  custom or antique furniture, lamps, chandeliers, jewelry, mirrors, doors or

8-15  windows.

8-16  (c) “Personal property held for sale by a merchant” includes

8-17  property that:

8-18      (1) Meets the requirements of sub-subparagraphs (I) and (II) of

8-19  subparagraph (1) of paragraph (b);

8-20      (2) Is made available for sale within 2 years after it is acquired; and

8-21      (3) Is made available for viewing by the public or prospective

8-22  purchasers, or both, within 2 years after it is acquired, whether or not a fee

8-23  is charged for viewing it and whether or not it is also used for purposes

8-24  other than viewing.

8-25  (d) “Public display” means the display of a work of fine art where

8-26  members of the public have access to the work of fine art for viewing

8-27  during publicly advertised hours. The term does not include the display of

8-28  a work of fine art in an area where the public does not generally have

8-29  access, including, without limitation, a private office, hallway or meeting

8-30  room of a business, a room of a business used for private lodging and a

8-31  private residence.

8-32  (e) “Pupil” means a person who:

8-33      (1) Is enrolled for the current academic year in a public school as

8-34  defined in NRS 385.007 or a private school as defined in NRS 394.103; or

8-35      (2) Receives instruction in a home and is excused from compulsory

8-36  attendance pursuant to NRS 392.070.

8-37  (f) “Student” means a person who is enrolled for the current academic

8-38  year in:

8-39      (1) A community college or university; or

8-40      (2) A licensed postsecondary educational institution as defined in

8-41  NRS 394.099 and a course concerning fine art.

8-42    Sec. 11.  NRS 361.069 is hereby amended to read as follows:

8-43    361.069  [Household]

8-44    1.  Except as otherwise provided in this section, household goods and

8-45  furniture[, other than] are exempt from taxation.

8-46    2.  Except as otherwise provided in subsection 3, appliances and

8-47  furniture which are owned by a person who engages in the business of

8-48  renting the appliances or furniture to other persons[,] are not exempt from

8-49  taxation.

9-1    3.  Except as otherwise provided in this subsection, the assessment of

9-2  rented or leased appliances or furniture, or both, of a time-share project

9-3  governed by the provisions of chapter 119A of NRS, which contains five

9-4  or more units, must be reduced by a percentage equal to the average

9-5  percentage of time that all of the units are occupied by an owner of a

9-6  time share in the project. If the units of the time-share project are

9-7  occupied by owners of time shares in the project for an average of more

9-8  than 90 percent of the fiscal year, the rented or leased appliances or

9-9  furniture, or both, are exempt from taxation.

9-10    4.  As used in this section:

9-11    [1.] (a) “Household goods and furniture” includes, without limitation,

9-12  the following items if used in a residence:

9-13    [(a)] (1) Clothing;

9-14    [(b)] (2) Personal effects;

9-15    [(c)] (3) Gold and silver;

9-16    [(d)] (4) Jewelry;

9-17    [(e)] (5) Appliances that are not attached to real property or a mobile or

9-18  manufactured home;

9-19    [(f)] (6) Furniture;

9-20    [(g)] (7) Recreational equipment not required by NRS to be registered;

9-21  and

9-22    [(h)] (8) Portable goods and storage sheds and other household

9-23  equipment.

9-24    [2.] (b) “Engages in the business of renting appliances or furniture”

9-25  means:

9-26    [(a)] (1) Renting or leasing appliances or furniture, or both, to other

9-27  persons not in conjunction with the rental or lease of a dwelling unit; or

9-28    [(b)] (2) Renting or leasing appliances or furniture, or both, to other

9-29  persons in conjunction with the rental or lease of a dwelling unit located in

9-30  a complex containing five or more dwelling units which are rented or

9-31  leased by the owner to other persons in conjunction with appliances or

9-32  furniture, or both.

9-33    (c) “Owner” has the meaning ascribed to it in NRS 119A.056.

9-34    (d) “Unit” has the meaning ascribed to it in NRS 119A.160.

9-35    Sec. 12.  NRS 361.080 is hereby amended to read as follows:

9-36    361.080  1.  The property of [widows] surviving spouses and orphan

9-37  children, not to exceed the amount of $1,000 assessed valuation, is exempt

9-38  from taxation, but no such exemption may be allowed to anyone but actual

9-39  bona fide residents of this state, and must be allowed in but one county in

9-40  this state to the same family.

9-41    2.  For the purpose of this section, property in which the [widow]

9-42  surviving spouse or orphan child has any interest shall be deemed the

9-43  property of the [widow] surviving spouse or orphan child.

9-44    3.  The person claiming such an exemption shall file with the county

9-45  assessor an affidavit declaring his residency and that the exemption has

9-46  been claimed in no other county in this state for that year. The affidavit

9-47  must be made before the county assessor or a notary public. After the filing

9-48  of the original affidavit, the county assessor shall mail a form for renewal

9-49  of the exemption to the person each year following a year in which the

10-1  exemption was allowed for that person. The form must be designed to

10-2  facilitate its return by mail by the person claiming the exemption.

10-3    4.  A [widow] surviving spouse is not entitled to the exemption

10-4  provided by this section in any fiscal year beginning after [her] any

10-5  remarriage, even if the remarriage is later annulled.

10-6    Sec. 13.  NRS 361.1565 is hereby amended to read as follows:

10-7    361.1565  The personal property tax exemption to which a [widow,]

10-8  surviving spouse, orphan child, blind person, veteran or surviving spouse

10-9  of a disabled veteran is entitled pursuant to NRS 361.080, 361.085,

10-10  361.090 or 361.091 is reduced to the extent that he is allowed an

10-11  exemption from the governmental services tax pursuant to chapter 371 of

10-12  NRS.

10-13  Sec. 14.  NRS 361.159 is hereby amended to read as follows:

10-14  361.159  1.  Except as otherwise provided in subsection 3, when

10-15  personal property, or a portion of personal property, which for any reason

10-16  is exempt from taxation is leased, loaned or otherwise made available to

10-17  and used by a natural person, association or corporation in connection with

10-18  a business conducted for profit, the leasehold interest, possessory interest,

10-19  beneficial interest or beneficial use of any such lessee or user of the

10-20  property is subject to taxation to the extent the:

10-21  (a) Portion of the property leased or used; and

10-22  (b) Percentage of time during the fiscal year that the property is leased

10-23  to the lessee or used by the user,

10-24  can be segregated and identified. The taxable value of the interest or use

10-25  must be determined in the manner provided in subsection 3 of NRS

10-26  361.227.

10-27  2.  Taxes must be assessed to lessees or users of exempt personal

10-28  property and collected in the same manner as taxes assessed to owners of

10-29  other personal property, except that taxes due under this section do not

10-30  become a lien against the personal property. When due, the taxes constitute

10-31  a debt due from the lessee or user to the county for which the taxes were

10-32  assessed and if unpaid are recoverable by the county in the proper court of

10-33  the county.

10-34  3.  The provisions of this section do not apply to personal property:

10-35  (a) Used in vending stands operated by blind persons under the auspices

10-36  of the bureau of services to the blind and visually impaired of the

10-37  rehabilitation division of the department of employment, training and

10-38  rehabilitation.

10-39  (b) Owned by a public airport and used for the purposes of the public

10-40  airport.

10-41  Sec. 15.  (Deleted by amendment.)

10-42  Sec. 16.  NRS 361.189 is hereby amended to read as follows:

10-43  361.189  1.  Not later than July 1, 1979, and thereafter:

10-44  (a) All land in this state shall be legally described for tax purposes by

10-45  parcel number in accordance with the parceling system prescribed by the

10-46  department. The provisions of NRS 361.190 to 361.220, inclusive, shall

10-47  remain in effect until each county has established and implemented the

10-48  prescribed parceling system.

11-1    (b) Each county shall prepare and possess a complete set of maps drawn

11-2  in accordance with such parceling system for all land in the county.

11-3    2.  The department may assist any county in preparing the maps

11-4  required by subsection 1, if it is shown to the satisfaction of the department

11-5  that the county does not have the ability to prepare such maps. The county

11-6  shall reimburse the department for its costs from the county general fund.

11-7  The department may employ such services as are needed to carry out the

11-8  provisions of this section.

11-9    3.  The county assessor shall insure that the parcels of land on such

11-10  maps are numbered in the manner prescribed by the department. The

11-11  county assessor shall continually update the maps to reflect transfers,

11-12  conveyances, acquisitions or any other transaction or event that change the

11-13  boundaries of any parcel and shall renumber the parcels or prepare new

11-14  map pages for any portion of the maps to show combinations or divisions

11-15  of parcels in the manner prescribed by the department. The maps shall

11-16  readily disclose precisely what land is covered by any particular parcel

11-17  number in the current fiscal year.

11-18  4.  The department may review such maps annually to insure that they

11-19  are being properly updated. If it is determined that such maps are not

11-20  properly updated the department may order the board of county

11-21  commissioners to employ forthwith one or more qualified persons

11-22  approved by the department to prepare the required maps. The payment of

11-23  all costs incidental thereto shall be a proper charge against the funds of the

11-24  county, notwithstanding such funds were not budgeted according to law.

11-25  5.  Such maps shall at all times be available in the office of the county

11-26  assessor. All such maps shall be retained by the county assessor as a

11-27  permanent public record.

11-28  6.  Land shall not be described in any deed or conveyance by reference

11-29  to any such map unless the map is filed for record in the office of the

11-30  county recorder of the county in which the land is located.

11-31  7.  A county assessor shall not reflect on the tax roll a change in the

11-32  ownership of land in this state unless the document that conveys the

11-33  ownership of land contains a complete legal description, adequately

11-34  describing the exact boundaries of the parcel of land. A parcel number

11-35  assigned by a county assessor does not constitute a complete legal

11-36  description of the land conveyed.

11-37  Sec. 17.  NRS 361.244 is hereby amended to read as follows:

11-38  361.244  1.  A mobile or manufactured home is eligible to become

11-39  real property if [the running gear is removed and] it becomes[, on or after

11-40  July 1, 1979,] permanently affixed to land which is owned by the owner of

11-41  the mobile or manufactured home.

11-42  2.  A mobile or manufactured home becomes real property when the

11-43  assessor of the county in which the mobile or manufactured home is

11-44  located has placed it on the tax roll as real property. The assessor shall not

11-45  place a mobile or manufactured home on the tax roll until:

11-46  (a) He has received verification from the manufactured housing division

11-47  of the department of business and industry that [there is no security interest

11-48  in the mobile home or the holders of security interests have agreed in

12-1  writing to the conversion of] the mobile or manufactured home has been

12-2  converted to real property;

12-3    (b) The unsecured personal property tax has been paid in full for the

12-4  current fiscal year;

12-5    (c) An affidavit of conversion of the mobile or manufactured home

12-6  from personal to real property has been recorded in the county recorder’s

12-7  office of the county in which the mobile or manufactured home is

12-8  located; and

12-9    (d) The dealer or owner has delivered to the division a copy of the

12-10  recorded affidavit of conversion and all documents relating to the mobile

12-11  or manufactured home in its former condition as personal property.

12-12  3.  A mobile or manufactured home which is converted to real

12-13  property pursuant to this section shall be deemed to be a fixture and an

12-14  improvement to the real property to which it is affixed.

12-15  4.  Factory-built housing, as defined in NRS 461.080, constitutes real

12-16  property if it becomes, on or after July 1, 1979, permanently affixed to land

12-17  which is owned by the owner of the factory-built housing.

12-18  5.  A manufactured home, as defined in NRS 489.113, constitutes real

12-19  property if it becomes, on or after January 1, 2000, permanently affixed to

12-20  land which is owned by the owner of the manufactured home.

12-21  6.  For the purposes of this section, “land which is owned” includes

12-22  land for which the owner has a possessory interest resulting from a life

12-23  estate, lease or contract for sale.

12-24  Sec. 18.  NRS 361.2445 is hereby amended to read as follows:

12-25  361.2445  1.  A mobile or manufactured home which has been

12-26  converted to real property pursuant to NRS 361.244 may not be removed

12-27  from the real property to which it is affixed unless, at least 30 days before

12-28  removing the mobile or manufactured home:

12-29  (a) The owner:

12-30     (1) Files with the division an affidavit stating that the sole purpose for

12-31  converting the mobile or manufactured home from real to personal

12-32  property is to effect a transfer of the title to the mobile or manufactured

12-33  home;

12-34     (2) Files with the division the affidavit of consent to the removal of

12-35  the mobile or manufactured home of each person who holds any legal

12-36  interest in the real property to which the mobile or manufactured home is

12-37  affixed; and

12-38     (3) Gives written notice to the county assessor of the county in which

12-39  the real property is situated; and

12-40  (b) The county assessor certifies in writing that all taxes for the fiscal

12-41  year on the mobile or manufactured home and the real property to which

12-42  the mobile or manufactured home is affixed have been paid.

12-43  2.  The county assessor shall not remove a mobile or manufactured

12-44  home from the tax rolls until:

12-45  (a) He has received verification that there is no security interest in the

12-46  mobile or manufactured home or the holders of security interests have

12-47  agreed in writing to the conversion of the mobile or manufactured home to

12-48  personal property; and

13-1    (b) An affidavit of conversion of the mobile or manufactured home

13-2  from real to personal property has been recorded in the county recorder’s

13-3  office of the county in which the real property to which the mobile or

13-4  manufactured home was affixed is situated.

13-5    3.  A mobile or manufactured home which is physically removed from

13-6  real property pursuant to this section shall be deemed to be personal

13-7  property immediately upon its removal.

13-8    4.  The department shall adopt:

13-9    (a) Such regulations as are necessary to carry out the provisions of this

13-10  section; and

13-11  (b) A standard form for the affidavits required by this section.

13-12  5.  Before the owner of a mobile or manufactured home that has been

13-13  converted to personal property pursuant to this section may transfer

13-14  ownership of the mobile or manufactured home, he must obtain a

13-15  certificate of ownership from the division.

13-16  6.  For the purposes of this section, the removal of a mobile or

13-17  manufactured home from real property includes the detachment of the

13-18  mobile or manufactured home from its foundation, other than temporarily

13-19  for the purpose of making repairs or improvements to the mobile or

13-20  manufactured home or the foundation.

13-21  7.  As used in this section:

13-22  (a) “Division” means the manufactured housing division of the

13-23  department of business and industry.

13-24  (b) “Owner” means any person who holds an interest in the mobile or

13-25  manufactured home or the real property to which the mobile or

13-26  manufactured home is affixed evidenced by a conveyance or other

13-27  instrument which transfers that interest to him and is recorded in the office

13-28  of the county recorder of the county in which the mobile or manufactured

13-29  home and real property are situated, but does not include the owner or

13-30  holder of a right of way, easement or subsurface property right appurtenant

13-31  to the real property.

13-32  Sec. 19.  NRS 361.260 is hereby amended to read as follows:

13-33  361.260  1.  Each year, the county assessor, except as otherwise

13-34  required by a particular statute, shall ascertain by diligent inquiry and

13-35  examination all real and secured personal property that is in his county on

13-36  July 1 which is subject to taxation, and also the names of all persons,

13-37  corporations, associations, companies or firms owning the property. He

13-38  shall then determine the taxable value of all such property and he shall then

13-39  list and assess it to the person, firm, corporation, association or company

13-40  owning it on July 1 of that fiscal year. He shall take the same action at any

13-41  time between May 1 and the following April 30, with respect to personal

13-42  property which is to be placed on the unsecured tax roll.

13-43  2.  At any time before the lien date for the following fiscal year, the

13-44  county assessor may include additional personal property and mobile and

13-45  manufactured homes on the secured tax roll if the owner of the personal

13-46  property or mobile or manufactured home owns real property within the

13-47  same taxing district which has an assessed value that is equal to or greater

13-48  than the taxes for 3 years on both the real property and the personal

13-49  property or mobile or manufactured home, plus penalties. Personal

14-1  property and mobile and manufactured homes in the county on July 1, but

14-2  not on the secured tax roll for the current year, must be placed on the

14-3  unsecured tax roll for the current year.

14-4    3.  An improvement on real property in existence on July 1 whose

14-5  existence was not ascertained in time to be placed on the secured roll for

14-6  that tax year and which is not governed by subsection 4 must be placed on

14-7  the unsecured tax roll.

14-8    4.  The value of any property apportioned among counties pursuant to

14-9  NRS 361.320, 361.321 and 361.323 must be added to the central

14-10  assessment roll at the assessed value established by the Nevada tax

14-11  commission or as established pursuant to an appeal to the state board of

14-12  equalization.

14-13  5.  In addition to the inquiry and examination required in subsection 1,

14-14  for any property not reappraised in the current assessment year, the county

14-15  assessor shall determine its assessed value for that year by applying a

14-16  factor for improvements, if any, and a factor for land to the assessed value

14-17  for the preceding year. The factor for improvements must reasonably

14-18  represent the change, if any, in the taxable value of typical improvements

14-19  in the area since the preceding year, and must take into account all

14-20  applicable depreciation and obsolescence. The factor for improvements

14-21  must be adopted by the Nevada tax commission. The factor for land must

14-22  be developed by the county assessor and approved by the commission. The

14-23  factor for land must be so chosen that the median ratio of the assessed

14-24  value of the land to the taxable value of the land in each area subject to the

14-25  factor is not less than 30 percent nor more than 35 percent.

14-26  6.  The county assessor shall reappraise all real property at least once

14-27  every 5 years.

14-28  7.  The county assessor shall establish standards for appraising and

14-29  reappraising land pursuant to this section. In establishing the standards,

14-30  the county assessor shall consider comparable sales of land before July 1

14-31  of the year before the lien date.

14-32  8.  Each county assessor shall submit a written request to the board of

14-33  county commissioners and the governing body of each of the local

14-34  governments located in the county which maintain a unit of government

14-35  that issues building permits for a copy of each building permit that is

14-36  issued. Upon receipt of such a request, the governing body shall direct the

14-37  unit which issues the permits to provide a copy of each permit to the

14-38  county assessor within a reasonable time after issuance.

14-39  Sec. 20.  NRS 361.334 is hereby amended to read as follows:

14-40  361.334  As used in NRS 361.335 to 361.435, inclusive[:] , and

14-41  section 8 of this act:

14-42  1.  The term “property” includes a leasehold interest, possessory

14-43  interest, beneficial interest or beneficial use of a lessee or user of property

14-44  which is taxable pursuant to NRS 361.157 or 361.159.

14-45  2.  Where the term “property” is read to mean a taxable leasehold

14-46  interest, possessory interest, beneficial interest or beneficial use of a lessee

14-47  or user of property, the term “owner” used in conjunction therewith must

14-48  be interpreted to mean the lessee or user of the property.

 

 

15-1    Sec. 21.  NRS 361.356 is hereby amended to read as follows:

15-2    361.356  1.  An owner of property who believes that his property was

15-3  assessed at a higher value than another property whose use is identical and

15-4  whose location is comparable may appeal the assessment, on or before

15-5  January 15 of the fiscal year in which the assessment was made, to the

15-6  county board of equalization.

15-7    2.  Before a person may file an appeal pursuant to subsection 1, the

15-8  person must complete a form provided by the county assessor to appeal

15-9  the assessment to the county board of equalization. The county assessor

15-10  may, before providing such a form, require the person requesting the

15-11  form to provide the parcel number or other identification number of the

15-12  property that is the subject of the planned appeal.

15-13  3.  If the board finds that an inequity exists in the assessment of the

15-14  value of the land or the value of the improvements, or both, the board may

15-15  add to or deduct from the value of the land or the value of the

15-16  improvements, or both, either of the appellant’s property or of the property

15-17  to which it is compared, to equalize the assessment.

15-18  [2.] 4. In the case of residential property, the appellant shall cite other

15-19  property within the same subdivision if possible.

15-20  Sec. 22.  NRS 361.357 is hereby amended to read as follows:

15-21  361.357  1.  The owner of any property who believes that the full cash

15-22  value of his property is less than the taxable value computed for the

15-23  property in the current assessment year, may, not later than January 15 of

15-24  the fiscal year in which the assessment was made, appeal to the county

15-25  board of equalization. [A person who makes such an appeal on behalf of

15-26  the owner of the property shall provide written authorization from the

15-27  owner of the property at the time the appeal is filed.]

15-28  2.  Before a person may file an appeal pursuant to subsection 1, the

15-29  person must complete a form provided by the county assessor to appeal

15-30  the assessment to the county board of equalization. The county assessor

15-31  may, before providing such a form, require the person requesting the

15-32  form to provide the parcel number or other identification number of the

15-33  property that is the subject of the planned appeal.

15-34  3.  If the county board of equalization finds that the full cash value of

15-35  the property is less than the taxable value computed for the property, the

15-36  board shall correct the land value or fix a percentage of obsolescence to be

15-37  deducted each year from the otherwise computed taxable value of the

15-38  improvements, or both, to make the taxable value of the property

15-39  correspond as closely as possible to its full cash value.

15-40  [2.] 4. No appeal under this section may result in an increase in the

15-41  taxable value of the property.

15-42  Sec. 23.  NRS 361.420 is hereby amended to read as follows:

15-43  361.420  1.  Any property owner whose taxes are in excess of the

15-44  amount which the owner claims justly to be due may pay each installment

15-45  of taxes as it becomes due under protest in writing. The protest must be [in

15-46  triplicate and] filed with the [county treasurer] tax receiver at the time of

15-47  the payment of the installment of taxes. The [county treasurer] tax receiver

16-1  forthwith shall forward one copy of the protest to the attorney general and

16-2  one copy to the state controller.

16-3    2.  The property owner, having protested the payment of taxes as

16-4  provided in subsection 1 and having been denied relief by the state board

16-5  of equalization, may commence a suit in any court of competent

16-6  jurisdiction in the State of Nevada against the state and county in which the

16-7  taxes were paid, and, in a proper case, both the Nevada tax commission and

16-8  the department may be joined as a defendant for a recovery of the

16-9  difference between the amount of taxes paid and the amount which the

16-10  owner claims justly to be due, and the owner may complain upon any of

16-11  the grounds contained in subsection 4.

16-12  3.  Every action commenced under the provisions of this section must

16-13  be commenced within 3 months after the date of the payment of the last

16-14  installment of taxes, and if not so commenced is forever barred. If the tax

16-15  complained of is paid in full and under the written protest provided for in

16-16  this section, at the time of the payment of the first installment of taxes, suit

16-17  for the recovery of the difference between the amount paid and the amount

16-18  claimed to be justly due must be commenced within 3 months after the date

16-19  of the full payment of the tax or the issuance of the decision of the state

16-20  board of equalization denying relief, whichever occurs later, and if not so

16-21  commenced is forever barred.

16-22  4.  In any suit brought under the provisions of this section, the person

16-23  assessed may complain or defend upon any of the following grounds:

16-24  (a) That the taxes have been paid before the suit;

16-25  (b) That the property is exempt from taxation under the provisions of

16-26  the revenue or tax laws of the state, specifying in detail the claim of

16-27  exemption;

16-28  (c) That the person assessed was not the owner and had no right, title or

16-29  interest in the property assessed at the time of assessment;

16-30  (d) That the property is situate in and has been assessed in another

16-31  county, and the taxes thereon paid;

16-32  (e) That there was fraud in the assessment or that the assessment is out

16-33  of proportion to and above the taxable cash value of the property assessed;

16-34  (f) That the assessment is out of proportion to and above the valuation

16-35  fixed by the Nevada tax commission for the year in which the taxes were

16-36  levied and the property assessed; or

16-37  (g) That the assessment complained of is discriminatory in that it is not

16-38  in accordance with a uniform and equal rate of assessment and taxation,

16-39  but is at a higher rate of the taxable value of the property so assessed than

16-40  that at which the other property in the state is assessed.

16-41  5.  In a suit based upon any one of the grounds mentioned in

16-42  paragraphs (e) [to (g), inclusive,] , (f) and (g) of subsection 4, the court

16-43  shall conduct the trial without a jury and confine its review to the record

16-44  before the state board of equalization. Where procedural irregularities by

16-45  the board are alleged and are not shown in the record, the court may take

16-46  evidence respecting the allegation and, upon the request of either party,

16-47  shall hear oral argument and receive written briefs on the matter.

17-1    6.  In all cases mentioned in this section where the complaint is based

17-2  upon any grounds mentioned in subsection 4, the entire assessment must

17-3  not be declared void but is void only as to the excess in valuation.

17-4    7.  In any judgment recovered by the taxpayer under this section, the

17-5  court may provide for interest thereon not to exceed 6 percent per annum

17-6  from and after the date of payment of the tax complained of.

17-7    Sec. 24.  NRS 361.425 is hereby amended to read as follows:

17-8    361.425  1.  Nothing in NRS 361.420 or in any remedy provided

17-9  [therein] in that section prevents the distribution or apportionment of the

17-10  taxes paid under the provisions of NRS 361.420 into the various funds of

17-11  the state and county. In the event of judgment in favor of the person

17-12  bringing the suit to recover taxes claimed to be paid unjustly pursuant to

17-13  NRS 361.420, the amount of the judgment plus the interest thereon, as may

17-14  be fixed and determined by the court, must be paid out of the general funds

17-15  of the state and county by the proper officers thereof as the respective

17-16  liability of the state and county may appear.

17-17  2.  In making tax settlements with the state, the [county treasurer] tax

17-18  receiver shall notify the state controller of the amount of state taxes paid

17-19  under protest, and then an amount equivalent to the amount of taxes paid

17-20  under protest plus a reasonable amount of interest thereon, not exceeding 6

17-21  percent per annum after the date of the payment to the [county treasurer,]

17-22  tax receiver, shall be deemed to be and hereby is appropriated for the

17-23  purpose of satisfying any judgment therefor recovered against the state in a

17-24  suit under the provisions of NRS 361.420.

17-25  3.  When a judgment is secured under the provisions of NRS 361.420

17-26  and there is not sufficient money in the general fund of the county affected

17-27  by the judgment to satisfy the judgment, the board of county

17-28  commissioners of the county shall immediately levy and provide for the

17-29  collection of a sufficient tax upon all the taxable property within the

17-30  county, exclusive of the property of the person securing the judgment, to

17-31  satisfy the judgment and any interest on the judgment as may have been

17-32  fixed and determined by the court.

17-33  4.  Annually, the boards of county commissioners of the respective

17-34  counties shall provide in their respective budgets a reasonable amount of

17-35  money and shall levy a tax to provide for the payment of interest required

17-36  in NRS 361.420 with respect to judgments which may be secured against

17-37  the counties.

17-38  5.  The governor shall include in the biennial proposed executive

17-39  budget of the state a reasonable amount of money to provide for the

17-40  payments of interest required in NRS 361.420 with respect to judgments

17-41  which may be secured against the state. If at the time a final judgment

17-42  secured against the state pursuant to NRS 361.420 is presented for

17-43  satisfaction there is not sufficient money in the state treasury set apart for

17-44  the satisfaction of the judgment, the state treasurer shall satisfy the

17-45  judgment from money then in the general fund of the state.

17-46  Sec. 25.  NRS 361.450 is hereby amended to read as follows:

17-47  361.450  1.  Except as otherwise provided in subsection 3, every tax

17-48  levied under the provisions of or authority of this chapter is a perpetual lien

18-1  against the property assessed until the tax and any penalty charges and

18-2  interest which may accrue thereon are paid.

18-3    2.  Except as provided in this subsection, the lien attaches on July 1 of

18-4  the year for which the taxes are levied, upon all property then within the

18-5  county. The lien attaches upon all migratory property, as described in NRS

18-6  361.505, on the day it is moved into the county. If real and personal

18-7  property are assessed against the same owner, a lien attaches upon such

18-8  real property also for the tax levied upon the personal property within the

18-9  county; and a lien for taxes on personal property also attaches upon real

18-10  property assessed against the same owner in any other county of the state

18-11  from the date on which a certified copy of any unpaid property assessment

18-12  is filed for record with the county recorder in the county in which the real

18-13  property is situated.

18-14  3.  All liens for taxes levied under this chapter which have already

18-15  attached to a mobile or manufactured home expire on the date when the

18-16  mobile or manufactured home is sold, except the liens for personal

18-17  property taxes due in the county in which the mobile or manufactured

18-18  home was situate at the time of sale, for any part of the 12 months

18-19  immediately preceding the date of sale.

18-20  4.  All special taxes levied for city, town, school, road or other

18-21  purposes throughout the different counties of this state are a lien on the

18-22  property so assessed, and must be assessed and collected by the same

18-23  officer at the same time and in the same manner as the state and county

18-24  taxes are assessed and collected.

18-25  Sec. 26.  NRS 361.483 is hereby amended to read as follows:

18-26  361.483  1.  Except as otherwise provided in subsection 5, taxes

18-27  assessed upon the real property tax roll and upon mobile or manufactured

18-28  homes are due on the third Monday of August.

18-29  2.  Taxes assessed upon the real property tax roll may be paid in four

18-30  approximately equal installments if the taxes assessed on the parcel exceed

18-31  $100.

18-32  3.  Taxes assessed upon a mobile or manufactured home may be paid in

18-33  four installments if the taxes assessed exceed $100.

18-34  4.  Except as otherwise provided in NRS 361.505, taxes assessed upon

18-35  personal property may be paid in four approximately equal installments if:

18-36  (a) The total personal property taxes assessed exceed $10,000;

18-37  (b) Not later than July 31, the taxpayer returns to the county assessor the

18-38  written statement of personal property required pursuant to NRS 361.265;

18-39  (c) The taxpayer files with the county assessor, or county treasurer if the

18-40  county treasurer has been designated to collect taxes, a written request to

18-41  be billed in quarterly installments and includes with the request a copy of

18-42  the written statement of personal property required pursuant to NRS

18-43  361.265; and

18-44  (d) The business has been in existence for at least 3 years if the personal

18-45  property assessed is the property of a business.

18-46  5.  If a person elects to pay in installments, the first installment is due

18-47  on the third Monday of August, the second installment on the first Monday

18-48  of October, the third installment on the first Monday of January, and the

18-49  fourth installment on the first Monday of March.

19-1    6.  If any person charged with taxes which are a lien on real property

19-2  fails to pay:

19-3    (a) Any one installment of the taxes on or within 10 days following the

19-4  day the taxes become due, there must be added thereto a penalty of 4

19-5  percent.

19-6    (b) Any two [installment] installments of the taxes, together with

19-7  accumulated penalties, on or within 10 days following the day the later

19-8  installment of taxes becomes due, there must be added thereto a penalty of

19-9  5 percent of the two [installment] installments due.

19-10  (c) Any three [installment] installments of the taxes, together with

19-11  accumulated penalties, on or within 10 days following the day the latest

19-12  installment of taxes becomes due, there must be added thereto a penalty of

19-13  6 percent of the three installments due.

19-14  (d) The full amount of the taxes, together with accumulated penalties,

19-15  on or within 10 days following the first Monday of March, there must be

19-16  added thereto a penalty of 7 percent of the full amount of the taxes.

19-17  7.  Any person charged with taxes which are a lien on a mobile or

19-18  manufactured home who fails to pay the taxes within 10 days after [the] an

19-19  installment payment is due is subject to the following provisions:

19-20  (a) A penalty of 10 percent of the taxes due; and

19-21  (b) [An additional penalty of $3 per month or any portion thereof, until

19-22  the taxes are paid; and

19-23  (c)] The county assessor may proceed under NRS 361.535.

19-24  8.  The ex officio tax receiver of a county shall notify each person in

19-25  the county who is subject to a penalty pursuant to this section of the

19-26  provisions of NRS 360.419 and 361.4835.

19-27  Sec. 27.  NRS 361.485 is hereby amended to read as follows:

19-28  361.485  1.  Whenever any tax is paid to the ex officio tax receiver he

19-29  shall appropriately record such payment and the date thereof on the tax roll

19-30  contiguously with the name of the person or the description of the property

19-31  liable for such taxes, and shall give a receipt for such payment if requested

19-32  by the taxpayer.

19-33  2.  If the assessment roll is maintained on magnetic storage files in a

19-34  computer system, the requirement of subsection 1 is met if the system is

19-35  capable of producing, as printed output, the assessment roll with the dates

19-36  of payments shown opposite the name of the person or the description of

19-37  the property liable for such taxes.

19-38  3.  If the amount of an overpayment of taxes for personal property is

19-39  less than the average cost of collecting property taxes in this state as

19-40  determined by the Nevada tax commission, the ex officio tax receiver

19-41  shall pay the amount of the overpayment into the county treasury, for the

19-42  benefit of the general fund of the county, unless the taxpayer who made

19-43  the overpayment requests a refund. All interest paid on money deposited

19-44  in the account pursuant to this subsection is the property of the county.

19-45  All requests for refunds under this section must be made within 6 months

19-46  after the original payment.

19-47  4.  A deficiency in the amount of a payment of taxes for personal

19-48  property, other than a payment for a penalty, must be exempted from

19-49  collection if the amount of the deficiency is less than the average cost of

20-1  collecting property taxes in this state as determined by the Nevada tax

20-2  commission.

20-3    Sec. 28.  NRS 361.535 is hereby amended to read as follows:

20-4    361.535  1.  If the person, company or corporation so assessed

20-5  neglects or refuses to pay the taxes within 30 days after demand, the taxes

20-6  become delinquent. If the person, company or corporation so assessed

20-7  neglects or refuses to pay the taxes within 10 days after the taxes become

20-8  delinquent, a penalty of 10 percent must be added. If the tax and penalty

20-9  are not paid on demand, the county assessor or his deputy [shall] may

20-10  seize, seal or lock enough of the personal property of the person, company

20-11  or corporation so neglecting or refusing to pay to satisfy the taxes and

20-12  costs. The county assessor may use alternative methods of collection,

20-13  including, without limitation, the assistance of the district attorney.

20-14  2.  The county assessor shall post a notice of the seizure, with a

20-15  description of the property, in three public places in the township or district

20-16  where it is seized, and shall, at the expiration of 5 days, proceed to sell at

20-17  public auction, at the time and place mentioned in the notice, to the highest

20-18  bidder, for lawful money of the United States, a sufficient quantity of the

20-19  property to pay the taxes and expenses incurred. For this service the county

20-20  assessor must be allowed from the delinquent person a fee of $3.

20-21  3.  If the personal property seized by the county assessor or his deputy

20-22  consists of a mobile or manufactured home , an aircraft, or the personal

20-23  property of a business, the county assessor shall publish a notice of the

20-24  seizure once during each of 2 successive weeks in a newspaper of general

20-25  circulation in the county. If the legal owner of the property is someone

20-26  other than the registered owner and the name and address of the legal

20-27  owner can be ascertained from the records of the department of motor

20-28  vehicles and public safety, the county assessor shall, before publication,

20-29  send a copy of the notice by registered or certified mail to the legal owner.

20-30  The cost of the publication and notice must be charged to the delinquent

20-31  taxpayer. The notice must state:

20-32  (a) The name of the owner, if known.

20-33  (b) The description of the property seized, including the location, the

20-34  make, model and dimensions and the serial number, body number or other

20-35  identifying number.

20-36  (c) The fact that the property has been seized and the reason for seizure.

20-37  (d) The amount of the taxes due on the property and the penalties and

20-38  costs as provided by law.

20-39  (e) The time and place at which the property is to be sold.

20-40  After the expiration of 5 days from the date of the second publication of the

20-41  notice, the property must be sold at public auction in the manner provided

20-42  in subsection 2 for the sale of other personal property by the county

20-43  assessor.

20-44  4.  Upon payment of the purchase money, the county assessor shall

20-45  deliver to the purchaser of the property sold, with a certificate of the sale, a

20-46  statement of the amount of taxes or assessment and the expenses thereon

20-47  for which the property was sold, whereupon the title of the property so sold

20-48  vests absolutely in the purchaser.

21-1    5.  After a mobile or manufactured home, an aircraft, or the personal

21-2  property of a business is sold and the county assessor has paid all the

21-3  taxes and costs on the property, the county assessor shall deposit into the

21-4  general fund of the county the first $300 of the excess proceeds from the

21-5  sale. The county assessor shall deposit any remaining amount of the

21-6  excess proceeds from the sale into an interest-bearing account

21-7  maintained for the purpose of holding excess proceeds separate from

21-8  other money of the county. If no claim is made for the money within 6

21-9  months after the sale of the property for which the claim is made, the

21-10  county assessor shall pay the money into the general fund of the county.

21-11  All interest paid on money deposited in the account pursuant to this

21-12  subsection is the property of the county.

21-13  6.  If the former owner of a mobile or manufactured home, aircraft,

21-14  or personal property of a business that was sold pursuant to this section

21-15  makes a claim in writing for the balance of the proceeds of the sale

21-16  within 6 months after the completion of the sale, the county assessor

21-17  shall pay the balance of the proceeds of the sale or the proper portion of

21-18  the balance over to the former owner if the county assessor is satisfied

21-19  that the former owner is entitled to it.

21-20  Sec. 29.  NRS 361.545 is hereby amended to read as follows:

21-21  361.545  On or before the 5th day of each month, the county

21-22  assessor shall:

21-23  1.  Return to the county auditor a list, under oath, of all collections

21-24  made under the provisions of NRS 361.505 and 361.535, and shall, at the

21-25  same time, return all the original schedules of assessment of such property

21-26  made the previous month. After comparing the schedules with the sworn

21-27  list of collections, the county auditor shall file them in his office, and shall

21-28  enter upon the assessment roll of his county for that year, when it comes

21-29  into his hands, and mark the word “Paid” opposite, the name of each

21-30  person whose taxes are so paid.

21-31  2.  [Pay] Except as otherwise provided in NRS 361.535, pay over to

21-32  the county treasurer all money collected under the provisions of NRS

21-33  361.505 and 361.535, taking duplicate receipts from the county treasurer

21-34  for the amount so paid. The county assessor shall file one of the receipts

21-35  with the county auditor.

21-36  Sec. 30.  NRS 361.800 is hereby amended to read as follows:

21-37  361.800  NRS 361.800 to 361.877, inclusive, and section 7 of this act,

21-38  may be cited as the Senior Citizens’ Property Tax Assistance Act.

21-39  Sec. 31.  NRS 361.850 is hereby amended to read as follows:

21-40  361.850  1.  A person may receive assistance under the Senior

21-41  Citizens’ Property Tax Assistance Act while receiving a property tax

21-42  exemption as a [widow,] surviving spouse, blind person or veteran if the

21-43  person has filed a claim for the exemption with the county assessor.

21-44  2.  The assessed valuation of any property used to determine a refund

21-45  pursuant to the Senior Citizens’ Property Tax Assistance Act must be

21-46  reduced by the amount of such an exemption.

21-47  Sec. 31.5  NRS 371.101 is hereby amended to read as follows:

21-48  371.101  1.  Vehicles registered by [widows] surviving spouses and

21-49  orphan children not to exceed the amount of $1,000 determined valuation,

22-1  are exempt from taxation, but the exemption must not be allowed to

22-2  anyone but actual bona fide residents of this state, and must be filed in but

22-3  one county in this state to the same family.

22-4  2.  For the purpose of this section, vehicles in which the [widow]

22-5  surviving spouse or orphan child has any interest shall be deemed to

22-6  belong entirely to that [widow] surviving spouse or orphan child.

22-7  3.  The person claiming the exemption shall file with the department in

22-8  the county where the exemption is claimed an affidavit declaring his

22-9  residency and that the exemption has been claimed in no other county in

22-10  this state for that year. The affidavit must be made before the county

22-11  assessor or a notary public. After the filing of the original affidavit, the

22-12  county assessor shall mail a form for renewal of the exemption to the

22-13  person each year following a year in which the exemption was allowed for

22-14  that person. The form must be designed to facilitate its return by mail by

22-15  the person claiming the exemption.

22-16  4.  A [widow] surviving spouse is not entitled to the exemption

22-17  provided by this section in any fiscal year beginning after [her] any

22-18  remarriage, even if the remarriage is later annulled.

22-19  Sec. 32.  NRS 111.312 is hereby amended to read as follows:

22-20  111.312  1.  The county recorder shall not record with respect to real

22-21  property, a notice of completion, a declaration of homestead, a lien or

22-22  notice of lien, an affidavit of death, a mortgage or deed of trust, or any

22-23  conveyance of real property or instrument in writing setting forth an

22-24  agreement to convey real property unless the document being recorded

22-25  contains:

22-26  (a) The mailing address of the grantee or, if there is no grantee, the

22-27  mailing address of the person who is requesting the recording of the

22-28  document; and

22-29  (b) The assessor’s parcel number of the property at the top of the first

22-30  page of the document, if the county assessor has assigned a parcel number

22-31  to the property. The county recorder is not required to verify that the

22-32  assessor’s parcel number is correct.

22-33  2.  The county recorder shall not record with respect to real property

22-34  any conveyance of real property or instrument in writing setting forth an

22-35  agreement to convey real property unless the document being recorded

22-36  contains the name and address of the person to whom a statement of the

22-37  taxes assessed on the real property is to be mailed.

22-38  3.  The assessor’s parcel number shall not be deemed to be a complete

22-39  legal description of the real property conveyed.

22-40  Sec. 33.  NRS 247.180 is hereby amended to read as follows:

22-41  247.180  1.  Except as otherwise provided in NRS 111.312, whenever

22-42  an instrument conveying, encumbering or mortgaging both real and

22-43  personal property is presented to any county recorder for recording, the

22-44  county recorder shall record the instrument in a book kept by him for that

22-45  purpose, which record must be indexed in the real estate index as deeds and

22-46  other conveyances are required by law to be indexed, and for which he may

22-47  receive the same fees as are allowed by law for recording and indexing

22-48  deeds and other instruments, but only one fee for the recording of any

22-49  instrument may be collected.

23-1    2.  A county recorder who records an instrument pursuant to this

23-2  section shall, within 7 working days after he records the instrument,

23-3  provide to the county assessor at no charge:

23-4    (a) A duplicate copy of the instrument and any supporting

23-5  documents; or

23-6    (b) Access to the digital instrument and any digital supporting

23-7  documents.

23-8    Sec. 34.  NRS 268.600 is hereby amended to read as follows:

23-9    268.600  1.  Whenever the corporate limits of any city are extended in

23-10  accordance with the provisions of NRS 268.570 to 268.608, inclusive, the

23-11  governing body of such city shall cause an accurate map or plat of the

23-12  annexed territory, prepared under the supervision of a competent surveyor

23-13  or engineer, together with a certified copy of the annexation ordinance in

23-14  respect thereof, to be recorded in the office of the county recorder of the

23-15  county in which such territory is situated, which recording shall be done

23-16  prior to the effective date of the annexation as specified in the annexation

23-17  ordinance. A duplicate copy of such map or plat and such annexation

23-18  ordinance shall be filed with the department of taxation.

23-19  2.  A county recorder who records a map or plat pursuant to this

23-20  section shall, within 7 working days after he records the map or plat,

23-21  provide to the county assessor at no charge:

23-22  (a) A duplicate copy of the map or plat and any supporting

23-23  documents; or

23-24  (b) Access to the digital map or plat and any digital supporting

23-25  documents.

23-26  Sec. 35.  NRS 270.090 is hereby amended to read as follows:

23-27  270.090  1.  The findings of fact and conclusions of law and judgment

23-28  must be made and entered as in other cases, and exceptions, motions for

23-29  new trial and appeals may be had as provided in NRS and the Nevada

23-30  Rules of Appellate Procedure.

23-31  2.  The court or judge thereof shall in the findings and decree establish

23-32  a definite map or plat of the city or part thereof or addition thereto, in

23-33  accordance with the pleadings and proof, and shall, by reference, make a

23-34  part of the findings and judgment the map or plat so established.

23-35  3.  Wherever blocks or parts of blocks in the original lost, destroyed,

23-36  conflicting, erroneous or faulty maps or plats have been insufficiently or

23-37  incorrectly platted, numbered or lettered, the omission, insufficiency or

23-38  fault must be supplied and corrected in accordance with the pleadings and

23-39  proof.

23-40  4.  If the map or plat prepared by the surveyor is inadequate or

23-41  impracticable of use for the judgment, the judgment or decree may require

23-42  the making of a new map or plat in accordance with the provisions of the

23-43  findings and judgment.

23-44  5.  A certified copy of the judgment, together with such map or plat as

23-45  is established by the court, must be filed in the office of the county

23-46  recorder of the county in which the action is tried. All the ties and

23-47  descriptions of section or quarter section corners, monuments or marks

23-48  required by NRS 270.020 must appear on the map finally established by

23-49  the judgment. The county recorder may collect and receive as his fees for

24-1  recording and indexing the certified copy of the judgment and map, $10 for

24-2  the map, and the specific statutory fees for the judgment, but not exceeding

24-3  $50.

24-4    6.  The judgment may require that all prior existing maps in conflict

24-5  with the map or plat adopted be so marked or identified by the county

24-6  recorder to show the substitution of the new map or plat in place thereof.

24-7    7.  A county recorder who records a map or plat pursuant to this

24-8  section shall, within 7 working days after he records the map or plat,

24-9  provide to the county assessor at no charge:

24-10  (a) A duplicate copy of the map or plat and any supporting

24-11  documents; or

24-12  (b) Access to the digital map or plat and any digital supporting

24-13  documents.

24-14  Sec. 36.  NRS 278.460 is hereby amended to read as follows:

24-15  278.460  1.  A county recorder shall not file for record any final map

24-16  unless the map:

24-17  (a) Contains or is accompanied by the report of a title company and all

24-18  the certificates of approval, conveyance and consent required by the

24-19  provisions of NRS 278.374 to 278.378, inclusive, and by the provisions of

24-20  any local ordinance; and

24-21  (b) Is accompanied by a written statement signed by the treasurer of the

24-22  county in which the land to be divided is located indicating that all

24-23  property taxes on the land for the fiscal year have been paid and that the

24-24  full amount of any deferred property taxes for the conversion of the

24-25  property from agricultural use has been paid pursuant to NRS 361A.265.

24-26  2.  Nothing contained in NRS 278.010 to 278.630, inclusive, prevents

24-27  the recording, pursuant to the provisions of NRS 278.010 to 278.630,

24-28  inclusive, and any applicable local ordinances, of a map of any land which

24-29  is not a subdivision, nor do NRS 278.010 to 278.630, inclusive, prohibit

24-30  the filing of a map in accordance with the provisions of any statute

24-31  requiring the filing of professional land surveyor’s records of surveys.

24-32  3.  A county recorder shall accept or refuse a final map for recordation

24-33  within 10 days after its delivery to him.

24-34  4.  A county recorder who records a final map pursuant to this

24-35  section shall, within 7 working days after he records the final map,

24-36  provide to the county assessor at no charge:

24-37  (a) A duplicate copy of the final map and any supporting

24-38  documents; or

24-39  (b) Access to the digital final map and any digital supporting

24-40  documents.

24-41  Sec. 37.  NRS 278.467 is hereby amended to read as follows:

24-42  278.467  1.  If the requirement for a parcel map is waived, the

24-43  authority which granted the waiver may require the preparation and

24-44  recordation of a document which contains:

24-45  (a) A legal description of all parts based on a system of rectangular

24-46  surveys;

24-47  (b) A provision for the dedication or reservation of any road right of

24-48  way or easement; and

24-49  (c) The approval of the authority which granted the waiver.

25-1    2.  If a description by metes and bounds is necessary in describing the

25-2  parcel division, it must be prepared by a professional land surveyor and

25-3  bear his signature and stamp.

25-4    3.  The person preparing the document may include the following

25-5  statement:

25-6    This document was prepared from existing information (identifying it

25-7  and stating where filed and recorded) and the undersigned assumes no

25-8  responsibility for the existence of monuments or correctness of other

25-9  information shown on or copied from any such prior documents.

25-10  4.  A document recorded pursuant to this section must be accompanied

25-11  by a written statement signed by the treasurer of the county in which the

25-12  land to be divided is located indicating that all property taxes on the land

25-13  for the fiscal year have been paid.

25-14  5.  A county recorder who records a document pursuant to this

25-15  section shall, within 7 working days after he records the document,

25-16  provide to the county assessor at no charge:

25-17  (a) A duplicate copy of the document; or

25-18  (b) Access to the digital document.

25-19  Sec. 38.  NRS 278.468 is hereby amended to read as follows:

25-20  278.468  1.  If a parcel map is approved or deemed approved pursuant

25-21  to NRS 278.464, the preparer of the map shall:

25-22  (a) Cause the approved map to be recorded in the office of the county

25-23  recorder within 1 year after the date the map was approved or deemed

25-24  approved, unless the governing body establishes by ordinance a longer

25-25  period, not to exceed 2 years, for recording the map. The map must be

25-26  accompanied by a written statement signed by the treasurer of the county in

25-27  which the land to be divided is located indicating that all property taxes on

25-28  the land for the fiscal year have been paid.

25-29  (b) Pay a $17 fee to the county recorder for filing and indexing.

25-30  2.  Upon receipt of a parcel map, the county recorder shall file the map

25-31  in a suitable place. He shall keep proper indexes of parcel maps by the

25-32  name of grant, tract, subdivision or United States subdivision.

25-33  3.  A county recorder who records a parcel map pursuant to this

25-34  section shall, within 7 working days after he records the parcel map,

25-35  provide to the county assessor at no charge:

25-36  (a) A duplicate copy of the parcel map and any supporting

25-37  documents; or

25-38  (b) Access to the digital parcel map and any digital supporting

25-39  documents.

25-40  Sec. 39.  NRS 278.4725 is hereby amended to read as follows:

25-41  278.4725  1.  Except as otherwise provided in this section, if the

25-42  governing body has authorized the planning commission to take final

25-43  action on a final map, the planning commission shall approve,

25-44  conditionally approve or disapprove the final map, basing its action upon

25-45  the requirements of NRS 278.472:

25-46  (a) In a county whose population is 40,000 or more, within 45 days; or

25-47  (b) In a county whose population is less than 40,000, within

25-48  60 days,

26-1  after accepting the final map as a complete application. The planning

26-2  commission shall file its written decision with the governing body. Except

26-3  as otherwise provided in subsection 5, or unless the time is extended by

26-4  mutual agreement, if the planning commission is authorized to take final

26-5  action and it fails to take action within the period specified in this

26-6  subsection, the final map shall be deemed approved unconditionally.

26-7    2.  If there is no planning commission or if the governing body has not

26-8  authorized the planning commission to take final action, the governing

26-9  body or its authorized representative shall approve, conditionally approve

26-10  or disapprove the final map, basing its action upon the requirements of

26-11  NRS 278.472:

26-12  (a) In a county whose population is 40,000 or more, within 45 days; or

26-13  (b) In a county whose population is less than 40,000, within

26-14  60 days,

26-15  after the final map is accepted as a complete application. Except as

26-16  otherwise provided in subsection 5 or unless the time is extended by

26-17  mutual agreement, if the governing body or its authorized representative

26-18  fails to take action within the period specified in this subsection, the final

26-19  map shall be deemed approved unconditionally.

26-20  3.  An applicant or other person aggrieved by a decision of the

26-21  authorized representative of the governing body or by a final act of the

26-22  planning commission may appeal to the governing body within a

26-23  reasonable period to be determined, by ordinance, by the governing body.

26-24  The governing body shall render its decision:

26-25  (a) In a county whose population is 40,000 or more, within 45 days; or

26-26  (b) In a county whose population is less than 40,000, within

26-27  60 days,

26-28  after the date on which the appeal is filed.

26-29  4.  If the map is disapproved, the governing body or its authorized

26-30  representative or the planning commission shall return the map to the

26-31  person who proposes to divide the land, with the reason for its action and a

26-32  statement of the changes necessary to render the map acceptable.

26-33  5.  If the final map divides the land into 16 lots or more, the governing

26-34  body or its authorized representative or the planning commission shall not

26-35  approve a map, and a map shall not be deemed approved, unless:

26-36  (a) Each lot contains an access road that is suitable for use by

26-37  emergency vehicles; and

26-38  (b) The corners of each lot are set by a professional land surveyor.

26-39  6.  If the final map divides the land into 15 lots or less, the governing

26-40  body or its authorized representative or the planning commission may, if

26-41  reasonably necessary, require the map to comply with the provisions of

26-42  subsection 5.

26-43  7.  Upon approval, the map must be filed with the county recorder.

26-44  Filing with the county recorder operates as a continuing:

26-45  (a) Offer to dedicate for public roads the areas shown as proposed roads

26-46  or easements of access, which the governing body may accept in whole or

26-47  in part at any time or from time to time.

27-1    (b) Offer to grant the easements shown for public utilities, which any

27-2  public utility may similarly accept without excluding any other public

27-3  utility whose presence is physically compatible.

27-4    8.  The map filed with the county recorder must include:

27-5    (a) A certificate signed and acknowledged by each owner of land to be

27-6  divided consenting to the preparation of the map, the dedication of the

27-7  roads and the granting of the easements.

27-8    (b) A certificate signed by the clerk of the governing body or authorized

27-9  representative of the governing body or the secretary to the planning

27-10  commission that the map was approved, or the affidavit of the person

27-11  presenting the map for filing that the time limited by subsection 1 or 2 for

27-12  action by the governing body or its authorized representative or the

27-13  planning commission has expired and that the requirements of subsection 5

27-14  have been met. A certificate signed pursuant to this paragraph must also

27-15  indicate, if applicable, that the governing body or planning commission

27-16  determined that a public street, easement or utility easement which will not

27-17  remain in effect after a merger and resubdivision of parcels conducted

27-18  pursuant to NRS 278.4925, has been vacated or abandoned in accordance

27-19  with NRS 278.480.

27-20  (c) A written statement signed by the treasurer of the county in which

27-21  the land to be divided is located indicating that all property taxes on the

27-22  land for the fiscal year have been paid.

27-23  9.  A governing body may by local ordinance require a final map to

27-24  include:

27-25  (a) A report from a title company which lists the names of:

27-26     (1) Each owner of record of the land to be divided; and

27-27     (2) Each holder of record of a security interest in the land to be

27-28  divided, if the security interest was created by a mortgage or a deed of

27-29  trust.

27-30  (b) The signature of each owner of record of the land to be divided.

27-31  (c) The written consent of each holder of record of a security interest

27-32  listed pursuant to subparagraph (2) of paragraph (a), to the preparation and

27-33  recordation of the final map. A holder of record may consent by signing:

27-34     (1) The final map; or

27-35     (2) A separate document that is filed with the final map and declares

27-36  his consent to the division of land.

27-37  10.  After a map has been filed with the county recorder, any lot shown

27-38  thereon may be conveyed by reference to the map, without further

27-39  description.

27-40  11.  The county recorder shall charge and collect for recording the map

27-41  a fee of not more than $35 per page set by the board of county

27-42  commissioners.

27-43  12.  A county recorder who records a final map pursuant to this

27-44  section shall, within 7 working days after he records the final map,

27-45  provide to the county assessor at no charge:

27-46  (a) A duplicate copy of the final map and any supporting

27-47  documents; or

27-48  (b) Access to the digital final map and any digital supporting

27-49  documents.

28-1    Sec. 40.  NRS 278.475 is hereby amended to read as follows:

28-2    278.475  1.  To correct an error or omission in or to amend any

28-3  recorded subdivision plat, record of survey, parcel map, map of division

28-4  into large parcels or reversionary map, if the correction or amendment

28-5  changes or purports to change the physical location of any survey

28-6  monument, property line or boundary line, an amended plat, survey or map

28-7  must be requested and recorded pursuant to this section.

28-8    2.  An amended plat, survey or map may be requested by:

28-9    (a) The county surveyor to make a correction or amendment which

28-10  affects land located within the boundaries of an unincorporated area or

28-11  Carson City;

28-12  (b) The city surveyor or a professional land surveyor appointed by the

28-13  governing body of the city to make a correction or amendment which

28-14  affects land located within an incorporated city;

28-15  (c) The planning commission if authorized by local ordinance; or

28-16  (d) A professional land surveyor registered pursuant to chapter 625

28-17  of NRS.

28-18  3.  Except as otherwise provided in this subsection, a surveyor who:

28-19  (a) Performed the survey; or

28-20  (b) Is responsible for an error or omission which is to be

28-21  corrected,

28-22  shall prepare and record the amended plat, survey or map within 90 days

28-23  after he receives notification of the request made pursuant to subsection 2.

28-24  The time within which the surveyor must prepare and record the amended

28-25  plat, survey or map may be extended by the county surveyor, the city

28-26  surveyor or a professional land surveyor appointed by the governing body

28-27  of the city or the planning commission. If the surveyor who performed the

28-28  survey or is responsible for the error or omission is no longer

28-29  professionally active, the county surveyor, city surveyor or a professional

28-30  land surveyor appointed by the governing body shall prepare and file the

28-31  amended plat, survey or map.

28-32  4.  A county recorder who records a plat, record of survey or map

28-33  pursuant to this section shall, within 7 working days after he records the

28-34  plat, record of survey or map, provide to the county assessor at no

28-35  charge:

28-36  (a) A duplicate copy of the plat, record of survey or map, and any

28-37  supporting documents; or

28-38  (b) Access to the digital plat, record of survey or map, and any digital

28-39  supporting documents.

28-40  Sec. 41.  NRS 278.477 is hereby amended to read as follows:

28-41  278.477  1.  In addition to the requirements of subsection 2, an

28-42  amendment of a recorded subdivision plat, parcel map, map of division

28-43  into large parcels or record of survey which changes or purports to change

28-44  the physical location of any survey monument, property line or boundary

28-45  line is subject to the following requirements:

28-46  (a) If the proposed amendment is to a parcel map, map of division into

28-47  large parcels or record of survey, the same procedures and requirements

28-48  [apply] as in the original filing.

29-1    (b) If the proposed amendment is to a subdivision plat, only those

29-2  procedures for the approval and filing of a final map.

29-3    2.  Any amended subdivision plat, parcel map, map of division into

29-4  large parcels or record of survey required pursuant to subsection 1 must:

29-5    (a) Be identical in size and scale to the document being amended, drawn

29-6  in the manner and on the material provided by law;

29-7    (b) Have the words “Amended Plat of” prominently displayed on each

29-8  sheet above the title of the document amended;

29-9    (c) Have a blank margin for the county recorder’s index information;

29-10  (d) Have a 3-inch square adjacent to and on the left side of the existing

29-11  square for the county recorder’s information and stamp; and

29-12  (e) Contain a certificate of the professional land surveyor licensed

29-13  pursuant to chapter 625 of NRS who prepared the amendment stating that it

29-14  complies with all pertinent sections of NRS 278.010 to 278.630, inclusive,

29-15  and 625.340 to 625.380, inclusive, and with any applicable local ordinance.

29-16  3.  Any amended subdivision plat, parcel map, map of division into

29-17  large parcels or record of survey that is recorded in support of an adjusted

29-18  boundary must:

29-19  (a) Contain or be accompanied by the report of a title company and the

29-20  certificate required by NRS 278.374 or an order of the district court of the

29-21  county in which the land is located that the amendment may be approved

29-22  without all the necessary signatures if the order is based upon a

29-23  finding that:

29-24     (1) A bona fide effort was made to notify the necessary persons;

29-25     (2) All persons who responded to the notice have consented to the

29-26  amendment; and

29-27     (3) The amendment does not adversely affect the persons who did not

29-28  respond; and

29-29  (b) Contain a certificate executed by the appropriate county surveyor,

29-30  county engineer, city surveyor or city engineer, if he is registered as a

29-31  professional land surveyor or civil engineer pursuant to chapter 625 of

29-32  NRS, stating that he has examined the document and that it is technically

29-33  correct.

29-34  4.  Upon recording the amended document, the county recorder shall

29-35  cause a proper notation to be entered upon all recorded sheets of the

29-36  document being amended, if the county recorder does not maintain a

29-37  cumulative index for such maps and amendments. If such an index is

29-38  maintained, the county recorder shall direct an appropriate entry for the

29-39  amendment.

29-40  5.  A county recorder who records a plat, map or record of survey

29-41  pursuant to this section shall, within 7 working days after he records the

29-42  plat, map or record of survey, provide to the county assessor at no

29-43  charge:

29-44  (a) A duplicate copy of the plat, map or record of survey, and any

29-45  supporting documents; or

29-46  (b) Access to the digital plat, map or record of survey, and any digital

29-47  supporting documents.

 

 

30-1    Sec. 42.  NRS 278.490 is hereby amended to read as follows:

30-2    278.490  1.  Except as otherwise provided in NRS 278.4925, an owner

30-3  or governing body desiring to revert any recorded subdivision map, parcel

30-4  map, map of division into large parcels, or part thereof to acreage or to

30-5  revert the map or portion thereof, or to revert more than one map recorded

30-6  under the same tentative map if the parcels to be reverted are contiguous,

30-7  shall submit a written application accompanied by a map of the proposed

30-8  reversion which contains the same survey dimensions as the recorded map

30-9  or maps to the governing body or, if authorized by local ordinance, to the

30-10  planning commission or other authorized person. The application must

30-11  describe the requested changes.

30-12  2.  At its next meeting, or within a period of not more than 30 days

30-13  after the filing of the map of reversion, whichever occurs later, the

30-14  governing body or, if authorized by local ordinance, the planning

30-15  commission or other authorized person shall review the map and approve,

30-16  conditionally approve or disapprove it.

30-17  3.  Except for the provisions of this section, NRS 278.4955, 278.496

30-18  and 278.4965 and any provision or local ordinance relating to the payment

30-19  of fees in conjunction with filing, recordation or checking of a map of the

30-20  kind offered, no other provision of NRS 278.010 to 278.630, inclusive,

30-21  applies to a map made solely for the purpose of reversion of a former map

30-22  or for reversion of any division of land to acreage.

30-23  4.  Upon approval of the map of reversion, it must be recorded in the

30-24  office of the county recorder. The county recorder shall make a written

30-25  notation of the fact on each sheet of the previously recorded map affected

30-26  by the later recording, if the county recorder does not maintain a

30-27  cumulative index for such maps and amendments. If such an index is

30-28  maintained, the county recorder shall direct an appropriate entry for the

30-29  amendment.

30-30  5.  A county recorder who records a map pursuant to this section

30-31  shall, within 7 working days after he records the map, provide to the

30-32  county assessor at no charge:

30-33  (a) A duplicate copy of the map and any supporting documents; or

30-34  (b) Access to the digital map and any digital supporting documents.

30-35  Sec. 43.  NRS 278.630 is hereby amended to read as follows:

30-36  278.630  1.  When there is no final map, parcel map or map of

30-37  division into large parcels as required by the provisions of NRS 278.010 to

30-38  278.630, inclusive, then the county assessor shall [determine, as lands are

30-39  placed upon the tax roll and maps of the county assessor’s office,] :

30-40  (a) Determine any apparent discrepancies with respect to the provisions

30-41  of NRS 278.010 to 278.630, inclusive[, and shall report his findings in

30-42  writing] ;

30-43  (b) Report his determinations to the governing body of the county or

30-44  city in which such apparent violation occurs[.] in writing, including,

30-45  without limitation, by noting his determinations in the appropriate parcel

30-46  record of the county assessor; and

30-47  (c) Not place on the tax roll or maps of the county assessor any land

30-48  for which the county assessor has determined that a discrepancy exists

30-49  with respect to the provisions of NRS 278.010 to 278.630, inclusive.

31-1    2.  Upon receipt of the report the governing body shall cause an

31-2  investigation to be made by the district attorney’s office when such lands

31-3  are within an unincorporated area, or by the city attorney when such lands

31-4  are within a city, the county recorder and any planning commission having

31-5  jurisdiction over the lands in question.

31-6    3.  If the report shows evidence of violation of the provisions of NRS

31-7  278.010 to 278.630, inclusive, with respect to the division of lands or upon

31-8  the filing of a verified complaint by any municipality or other political

31-9  subdivision or person, firm or corporation with respect to violation of the

31-10  provisions of those sections, the district attorney of each county in this

31-11  state shall prosecute all such violations in respective counties in which the

31-12  violations occur.

31-13  Sec. 44.  NRS 517.213 is hereby amended to read as follows:

31-14  517.213  1.  The county recorder shall include all patented mines and

31-15  mining claims in the county on the county map of mining claims in a

31-16  manner which clearly distinguishes the patented mines and mining claims

31-17  from the unpatented claims.

31-18  2.  When a record of survey filed with the county by a registered

31-19  surveyor shows the location of a patented mine or mining claim, the county

31-20  recorder shall conform the county map to the record of survey if there is

31-21  any discrepancy between the two maps concerning the location of the mine

31-22  or claim.

31-23  3.  A county recorder who records a map pursuant to this section

31-24  shall, within 7 working days after he records the map, provide to the

31-25  county assessor at no charge:

31-26  (a) A duplicate copy of the map and any supporting documents; or

31-27  (b) Access to the digital map and any digital supporting documents.

31-28  Sec. 45.  NRS 562.160 is hereby amended to read as follows:

31-29  562.160  Upon receipt of the reports from the [committee for assessing

31-30  livestock] state department of agriculture pursuant to NRS 575.180, the

31-31  board shall fix the rate to be levied each year as provided for in NRS

31-32  562.170 and shall send notice of it to the [county assessor or treasurer of

31-33  each county that administers the special tax, and to the] state department of

31-34  agriculture on or before the first Monday in May of each year.

31-35  Sec. 46.  NRS 567.110 is hereby amended to read as follows:

31-36  567.110  1.  Upon receipt of the reports from the [committee for

31-37  assessing livestock] state department of agriculture pursuant to NRS

31-38  575.180, the state board of sheep commissioners, acting as the committee

31-39  to control predatory animals, may levy an annual special tax of not to

31-40  exceed the equivalent of 20 cents per head on all sheep and goats.

31-41  2.  The special tax is designated as the tax for control of predatory

31-42  animals.

31-43  3.  Notice of the tax must be sent by the board to [the county assessor

31-44  or treasurer of each county that is administering the special taxes on

31-45  livestock, and to] the state department of agriculture on or before the first

31-46  Monday in May of each year.

31-47  Sec. 47.  NRS 571.035 is hereby amended to read as follows:

31-48  571.035  1.  Upon [receipt of the reports from the committee for

31-49  assessing livestock] approval of the report of owners of livestock and

32-1  sheep pursuant to NRS 575.180, the department shall fix the amount of the

32-2  annual special tax on each head of the following specified classes of

32-3  livestock, which, except as otherwise provided in subsection [4,] 3, must

32-4  not exceed the following rates per head for each class:

 

32-5  Class                                          Rate per head

 

32-6  Stock cattle............................................ $0.28

32-7  Dairy cattle................................................. .53

32-8  Horses....................................................... .75

32-9  Mules......................................................... .75

32-10  Burros or asses......................................... .75

32-11  Hogs and pigs........................................... .07

32-12  Goats........................................................ .06

 

32-13  2.  As used in subsection 1:

32-14  (a) “Dairy cattle” are bulls, cows and heifers of the dairy breeds that are

32-15  more than 6 months old.

32-16  (b) “Stock cattle” are:

32-17     (1) Steers of any breed and other weaned calves of the beef breeds

32-18  that are more than 6 months old; and

32-19     (2) Bulls, cows and older heifers of the beef breeds.

32-20  (c) The classes consisting of horses, mules, and burros and asses

32-21  exclude animals that are less than 1 year old.

32-22  3.  [The department shall send a notice of the annual special tax on

32-23  each head of the specified classes of livestock to the county assessor or

32-24  treasurer of each county on or before the first Monday in May of each year

32-25  unless the department makes the election provided in subsection 7.

32-26  4.] The minimum special tax due annually pursuant to this section

32-27  from each owner of livestock is $5.

32-28  [5.] 4.  Upon the receipt of payment of the special tax and the report

32-29  thereof by the state controller, the department shall credit the amount of the

32-30  tax as paid on its records.

32-31  [6.] 5.  The special taxes paid by an owner of livestock, when

32-32  transmitted to the state treasurer, must be deposited in the livestock

32-33  inspection account.

32-34  [7.  The department may elect to perform the duties otherwise

32-35  performed by the county assessor and county treasurer under NRS 575.100

32-36  to 575.140, inclusive.]

32-37  Sec. 47.5  Chapter 575 of NRS is hereby amended by adding thereto a

32-38  new section to read as follows:

32-39  1.  Except as otherwise provided in subsection 2, any person who fails

32-40  to pay the tax levied by the department pursuant to NRS 571.035, within

32-41  the time required, shall pay a penalty of not more than 10 percent of the

32-42  amount of the tax that is owed, in addition to the tax, plus interest at the

32-43  rate of 1.5 percent per month, or fraction of a month, from the date the

32-44  tax was due until the date of payment.

32-45  2.  The department may, for good cause shown, waive or reduce the

32-46  payment of the interest or penalty, or both, that is required to be paid

33-1  pursuant to subsection 1. The department shall, upon the request of any

33-2  person, disclose:

33-3    (a) The name of the person whose interest or penalty was waived or

33-4  reduced; and

33-5    (b) The amount so waived or the amount of the reduction.

33-6    3.  All taxes levied by the department on livestock pursuant to NRS

33-7  571.035, and all penalties and interest accrued thereon, constitute a lien

33-8  upon the livestock until paid.

33-9    Sec. 48.  NRS 575.070 is hereby amended to read as follows:

33-10  575.070  1.  Upon receipt of the reports from the [committee for

33-11  assessing livestock] state department of agriculture pursuant to NRS

33-12  575.180, the Nevada beef council may fix a special tax, to be known as the

33-13  tax to promote beef, on all cattle except calves that have not been weaned,

33-14  the rate of which must not exceed $1 per head. [If such a tax is fixed, the

33-15  council shall send a notice of the rate of the tax to the county assessor or

33-16  treasurer of each county on or before the first Monday in May of each

33-17  year.] The proceeds of the tax, if any, must be deposited in the state

33-18  treasury for credit to the account for the promotion of beef.

33-19  2.  During the month of April if such a tax is fixed, any person who has

33-20  paid the special tax may file a claim for a refund with the state department

33-21  of agriculture, accompanied by a receipt showing the payment. Upon

33-22  verification of the claim, the department shall transmit the claim to the

33-23  state controller for payment from the account for the promotion of beef.

33-24  Sec. 49.  NRS 575.080 is hereby amended to read as follows:

33-25  575.080  As used in NRS 575.080 to 575.230, inclusive, and section

33-26  47.5 of this act, unless the context otherwise requires:

33-27  1.  “Board” means the state board of sheep commissioners.

33-28  2.  “Department” means the state department of agriculture.

33-29  3.  “Livestock” means the animals subject to the taxes levied pursuant

33-30  to NRS 571.035 and 575.070.

33-31  4.  “Sheep” means the animals subject to the taxes levied pursuant to

33-32  NRS 562.170 and 567.110.

33-33  5.  “Tax” means any of the taxes levied pursuant to NRS 562.170,

33-34  567.110, 571.035 and 575.070.

33-35  Sec. 50.  NRS 575.120 is hereby amended to read as follows:

33-36  575.120  [1.] The department shall prepare a form for declaration of

33-37  livestock and sheep on which an owner of livestock or sheep shall declare

33-38  the average number, kind and classification of all livestock and sheep in

33-39  the state owned by him during the year immediately preceding the date the

33-40  declaration is made.

33-41  [2.  Before May 6 of each year, the department shall distribute the form

33-42  for declaration to all the county assessors of the counties in which the

33-43  special tax is administered by the county.]

33-44  Sec. 51.  NRS 575.130 is hereby amended to read as follows:

33-45  575.130  1.  [In a county in which the special tax is administered by

33-46  the county, the county assessor] The department shall mail the form for

33-47  declaration to each owner of livestock or sheep listed in [his] its most

33-48  current report of such owners. [He] The department may include the form

33-49  with any other mailing sent [by him] to that owner.

34-1    2.  [In a county in which the department elects to administer the special

34-2  tax, the department shall mail the form for declaration to each owner of

34-3  livestock or sheep.

34-4    3.] An owner of livestock or sheep who fails to complete and return

34-5  the form for declaration within 30 days after the date it was mailed to him

34-6  is subject to a penalty of $5 assessed by the [committee.] department.

34-7    Sec. 52.  (Deleted by amendment.)

34-8    Sec. 53.  NRS 575.150 is hereby amended to read as follows:

34-9    575.150  1.  Upon receipt of the forms for declaration of livestock and

34-10  sheep and the report of owners of livestock and sheep , [from the county

34-11  assessor or] the department [, the committee for assessing livestock] shall:

34-12  (a) Make an estimate of the number, kind and classification of all

34-13  livestock and sheep owned by any person failing to return the form for

34-14  declaration of livestock and sheep and include that information on the

34-15  report; and

34-16  (b) Examine each completed form for declaration of livestock and sheep

34-17  and the report to determine its accuracy, and if there is any evidence that

34-18  any information is inaccurate or incomplete, may change and correct any

34-19  listing as to number, kind, classification, ownership or location by adding

34-20  thereto or deducting therefrom as necessary to make the report complete

34-21  and accurate.

34-22  2.  The [committee for assessing livestock] department may verify the

34-23  number of livestock or sheep by any reasonable means, including actual

34-24  count at any reasonable time.

34-25  3.  If the [committee for assessing livestock] department changes the

34-26  listings on the report of owners of livestock and sheep for any owner and

34-27  the listing for that owner does not conform to the listings on the form for

34-28  declaration completed by that owner, the [committee] department shall

34-29  notify the owner of the change within 15 days after the change is made.

34-30  The notification must contain a statement explaining the owner’s right to

34-31  challenge the accuracy of the report made by the [committee for assessing

34-32  livestock.] department.

34-33  Sec. 53.3  NRS 575.160 is hereby amended to read as follows:

34-34  575.160  If the [committee for assessing livestock] department

34-35  determines that the amount of tax to be collected from an owner of

34-36  livestock or sheep is less than the cost of collecting the tax, it may exempt

34-37  that owner from the tax.

34-38  Sec. 53.7  NRS 575.170 is hereby amended to read as follows:

34-39  575.170  1.  An owner of sheep or livestock who wishes to challenge

34-40  the accuracy of the report as changed by the [committee for assessing

34-41  livestock] department may, within 15 days after receiving notice of the

34-42  change, file a statement with the [committee] department for assessing

34-43  livestock for his county specifying the alleged inaccuracy.

34-44  2.  Upon receipt of the statement under subsection 1, the [committee

34-45  for assessing livestock] department shall review the allegations and may

34-46  make any changes it considers necessary to make the report accurate and

34-47  complete. An owner of sheep or livestock [,] or the board [, or the director

34-48  of the department] may appeal from any decision of the [committee for

35-1  assessing livestock] department to and in the manner prescribed by the

35-2  state board of agriculture.

35-3  Sec. 54.  NRS 575.180 is hereby amended to read as follows:

35-4  575.180  1.  When the report of owners of livestock and sheep is

35-5  approved by the [committee for assessing livestock] department as

35-6  complete and accurate, the approval must be noted on the report. [The] A

35-7  copy of the approved report must be [returned to the county assessor, or the

35-8  department if it is administering the special tax, and a copy] sent to the

35-9  board [, the department unless it is administering the special tax,] and the

35-10  Nevada beef council.

35-11  2.  If, as the result of a challenge of the accuracy of the report, any

35-12  change is ordered in the report of owners of livestock and sheep after it has

35-13  been approved by the [committee for assessing livestock,] department,

35-14  each recipient of a copy of the report [or copy] must be notified of the

35-15  change.

35-16  Sec. 55.  NRS 575.190 is hereby amended to read as follows:

35-17  575.190  Using the tax levies from the board, the department and the

35-18  Nevada beef council[, the county assessor, auditor or treasurer, or the

35-19  department if it is administering the special tax,] shall calculate the total

35-20  taxes due from each owner of livestock or sheep based on the report of

35-21  owners of livestock or sheep approved by the [committee for assessing

35-22  livestock.] department.

35-23  Sec. 56.  NRS 575.200 is hereby amended to read as follows:

35-24  575.200  The [county treasurer or the assessor, or the department if it is

35-25  administering the special tax,] department shall mail to each owner of

35-26  livestock or sheep a bill for the total taxes due from that owner. [The

35-27  billing may be made from the secured or unsecured tax roll. The bill may

35-28  be included with any other tax bill sent by the county assessor or treasurer

35-29  to that owner.] Failure to receive a tax bill does not excuse the taxpayer

35-30  from the timely payment of his taxes.

35-31  Sec. 57.  NRS 575.210 is hereby amended to read as follows:

35-32  575.210  Whenever any taxes, or penalties or interest for delinquencies

35-33  pursuant to NRS 562.175 or 575.130 are paid to the [county treasurer, he]

35-34  department, the department shall record the payment and the date thereof

35-35  with the name of the person liable therefor, and the amount of taxes,

35-36  penalties and interest collected pursuant to NRS 562.170, 562.175,

35-37  567.110, 571.035, 575.070 and 575.130, and transmit the revenue thereof

35-38  to the state controller for deposit into the appropriate account or fund in the

35-39  state treasury.

35-40  Sec. 58.  NRS 575.220 is hereby amended to read as follows:

35-41  575.220  [Any] The department shall report to the board any taxes

35-42  delinquent [must be reported by the county assessor or county treasurer

35-43  to the:

35-44  1.  Department, if the taxes were levied pursuant to NRS 571.035 and

35-45  575.070; or

35-46  2.  Board,] if the taxes were levied pursuant to NRS 562.170 and

35-47  567.110.

 

 

36-1    Sec. 59.  NRS 625.370 is hereby amended to read as follows:

36-2    625.370  1.  The charge for filing and indexing any record of survey

36-3  is $17.

36-4    2.  The record of survey must be suitably filed by the county recorder

36-5  and he shall keep proper indexes of such survey records by name of tract,

36-6  subdivision or United States land subdivision.

36-7    3.  A county recorder who records a record of survey pursuant to this

36-8  section shall, within 7 working days after he records the record of survey,

36-9  provide to the county assessor at no charge:

36-10  (a) A duplicate copy of the record of survey and any supporting

36-11  documents; or

36-12  (b) Access to the digital record of survey and any digital supporting

36-13  documents.

36-14  Sec. 60.  NRS 575.090, 575.100 and 575.140 are hereby repealed.

36-15  Sec. 61.  1.  This section and sections 1 to 10, inclusive, 11, 12, 14 to

36-16  25, inclusive, 27 to 44, inclusive, and 59 of this act become effective on

36-17  July 1, 2001.

36-18  2.  Sections 13 and 26 of this act become effective at 12:01 a.m. on

36-19  July 1, 2001.

36-20  3.  Section 10 of this act expires by limitation on June 30, 2003.

36-21  4.  Section 10.5 of this act becomes effective at 12:02 a.m. on

36-22  July 1, 2003.

36-23  5.  Sections 45 to 58, inclusive, and 60 of this act become effective on

36-24  July 1, 2004.

 

36-25  TEXT OF REPEALED SECTION

 

36-26  575.090  Committee for assessing livestock: Creation; composition;

36-27  qualifications, terms, salary and expenses of members.

36-28  1.  There is hereby created in each county a committee for assessing

36-29  livestock composed of:

36-30  (a) Two persons who own livestock in the county and who are

36-31  appointed by the state board of agriculture;

36-32  (b) One person who owns sheep in the county and who is appointed by

36-33  the board or, if there is no owner of sheep in the county, another person

36-34  who owns livestock in the county who is appointed by the state board of

36-35  agriculture;

36-36  (c) A brand inspector who is designated by the director of the

36-37  department; and

36-38  (d) In a county where the department elects to administer the special

36-39  tax, another person who owns livestock, appointed by the state board of

36-40  agriculture, otherwise the county assessor or a person designated by him.

36-41  2.  Except as otherwise provided in this subsection, the term of each

36-42  member is 2 years, and any vacancy must be filled by appointment for the

36-43  unexpired term. The term of the county assessor expires upon the

36-44  expiration of the term of his office. A person designated by the county

37-1  assessor serves at the pleasure of the county assessor. The brand inspector

37-2  serves at the pleasure of the director of the department.

37-3    3.  While engaged in official business of the committee for assessing

37-4  livestock, each member of the committee is entitled to:

37-5    (a) A salary not exceeding $60 per day for attending meetings or

37-6  performing other official business, to be paid from any money available to

37-7  the department.

37-8    (b) The per diem allowance and travel expenses fixed for state officers

37-9  and employees.

37-10  575.100  Duties of county assessors and county treasurers. Except

37-11  as other provisions are made for their assessment, the county assessors and

37-12  county treasurers of the various counties shall assess and collect the taxes

37-13  and related penalties for livestock and sheep which are billed:

37-14  1.  On the unsecured roll in the same manner as taxes and penalties on

37-15  personal property are assessed and collected.

37-16  2.  On the secured roll in the same manner as taxes and penalties on

37-17  real property are assessed and collected, except that the amount of annual

37-18  tax due may be billed and declared due at the time regularly scheduled for

37-19  the first quarterly payment.

37-20  575.140  County assessor or department to forward completed

37-21  forms and report of owners to committee for assessing livestock.  The

37-22  county assessor or the department shall forward to the committee for

37-23  assessing livestock all of the completed forms for declaration of livestock

37-24  and sheep received by him and a copy of his most current report of owners

37-25  of livestock and sheep. This report may show a parcel number and must

37-26  include the name and address of each owner and the number, kind and

37-27  classification of the livestock and sheep belonging to each owner.

 

37-28  H