Senate Bill No. 64–Committee on Government
Affairs
Prefiled January 31, 2001
(On Behalf of the Interim Study Concerning
Distribution
Among Local Governments of Revenue from
State and Local Taxes (NRS 218.53881))
____________
Referred to Committee on Taxation
SUMMARY—Authorizes payment of taxes assessed upon
personal property under certain circumstances. (BDR 32‑889)
FISCAL NOTE: Effect on Local Government: No.
~
EXPLANATION
– Matter in bolded italics is new; matter
between brackets [omitted material] is material to be omitted.
Green numbers along
left margin indicate location on the printed bill (e.g., 5-15 indicates page 5, line 15).
AN ACT relating to property taxes; authorizing the payment of taxes assessed upon personal
property in installments under certain circumstances; and providing other
matters properly relating thereto.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
1-1 Section 1. NRS 361.483
is hereby amended to read as follows:
1-2 361.483 1. Except as otherwise provided in subsection [4,] 5, taxes
1-3 assessed upon the real
property tax roll and upon mobile or manufactured
1-4 homes are due on the third
Monday of August.
1-5 2. Taxes assessed upon the
real property tax roll may be paid in four
1-6 approximately equal
installments if the taxes assessed on the parcel exceed
1-7 $100.
1-8 3. Taxes assessed upon a
mobile or manufactured home may be paid in
1-9 four installments if the
taxes assessed exceed $100.
1-10 4. Except as otherwise provided in NRS 361.505, taxes assessed
upon
1-11 personal property may be paid in four approximately equal
installments
1-12 if:
1-13 (a) The total personal
property taxes assessed exceed $10,000;
1-14 (b) Not later than July 31,
the taxpayer returns to the county assessor
1-15 the written statement of personal property required pursuant to NRS
1-16 361.265;
2-1 (c) The taxpayer files with
the county assessor, or county treasurer if
2-2 the county treasurer has been designated to collect taxes, a
written
2-3 request to be billed in quarterly installments and includes with
the
2-4 request a copy of the written statement of personal property
required
2-5 pursuant to NRS 361.265; and
2-6 (d) The business has been in
existence for at least 3 years if the
2-7 personal property assessed is the property of a business.
2-8 5. If a person elects to pay in installments, the first
installment is due
2-9 on the third Monday of
August, the second installment on the first Monday
2-10 of October, the third
installment on the first Monday of January, and the
2-11 fourth installment on the
first Monday of March.
2-12 [5.] 6. If any person charged with taxes which are a
lien on real
2-13 property fails to pay:
2-14 (a) Any one installment of the taxes on or within 10 days following
the
2-15 day the taxes become due,
there must be added thereto a penalty of 4
2-16 percent.
2-17 (b) Any two installments of the taxes, together with accumulated
2-18 penalties, on or within 10
days following the day the later installment of
2-19 taxes becomes due, there
must be added thereto a penalty of 5 percent of
2-20 the two installments due.
2-21 (c) Any three installments of the taxes, together with accumulated
2-22 penalties, on or within 10
days following the day the latest installment of
2-23 taxes becomes due, there
must be added thereto a penalty of 6 percent of
2-24 the three installments due.
2-25 (d) The full amount of the taxes, together with accumulated
penalties,
2-26 on or within 10 days
following the first Monday of March, there must be
2-27 added thereto a penalty of 7
percent of the full amount of the taxes.
2-28 [6.] 7. Any person charged with taxes which are a lien
on a mobile or
2-29 manufactured home who fails
to pay the taxes within 10 days after the
2-30 installment payment is due
is subject to the following provisions:
2-31 (a) A penalty of 10 percent of the taxes due;
2-32 (b) An additional penalty of $3 per month or any portion thereof,
until
2-33 the taxes are paid; and
2-34 (c) The county assessor may proceed under NRS 361.535.
2-35 [7.] 8. The ex officio tax receiver of a county shall
notify each person
2-36 in the county who is subject
to a penalty pursuant to this section of the
2-37 provisions of NRS 360.419
and 361.4835.
2-38 Sec. 2. NRS 361.770 is hereby amended to read as follows:
2-39 361.770 1. If newly constructed real property is not
assessed on the
2-40 secured assessment roll for
the current tax year and the roll has been closed
2-41 pursuant to NRS 361.310, the
county assessor of any county wherein the
2-42 property is located shall
assess the property as personal property and give
2-43 his receipt for the taxes
paid thereon in the amount received by him. If the
2-44 amount of the taxes exceeds
$100, they may be paid in installments as
2-45 provided in NRS 361.483 [.] for property assessed upon the real
property
2-46 tax roll.
2-47 2. An assessment may be
made at any time between July 1 and
2-48 December 15. The receipt
issued by the county assessor must specify the
2-49 description of the property,
together with the year for which the tax is paid.
3-1 3. Any taxes for property
assessed pursuant to this section which
3-2 become delinquent must be
treated in the same manner as if the property
3-3 had been placed on the
secured roll.
3-4 4. The receipt issued by
the county assessor is conclusive evidence for
3-5 the payment of all taxes
against the property described for the year named
3-6 on the receipt and is a
complete defense to any action for taxes which may
3-7 be brought for the period
covered by the receipt.
3-8 Sec. 3. NRS 268.785
is hereby amended to read as follows:
3-9 268.785 1. After creation of the district, the council
shall annually
3-10 ascertain and include in its
budget the total amount of money to be derived
3-11 from assessments required to
provide the higher level of police protection
3-12 found beneficial to the
public interest for the next ensuing fiscal year.
3-13 2. The city council shall
designate an existing citizens’ group within
3-14 the area or create an
advisory committee, to recommend to the council any
3-15 appropriate changes in the
level or kind of additional police protection to
3-16 be provided in the district.
The council shall consider these
3-17 recommendations, and any
others that may be offered by interested
3-18 persons, at a public hearing
before adopting its annual budget for the
3-19 district.
3-20 3. The total amount of
money to be derived from assessments for the
3-21 next ensuing fiscal year
must be apportioned among the individual property
3-22 owners in the district based
upon the relative special benefit received by
3-23 each property using an
apportionment method approved by the city
3-24 council. On or before April
20 of each year, a notice specifying the
3-25 proposed amount of the
assessment for the next ensuing fiscal year must be
3-26 mailed to each property
owner. The city council shall hold a public hearing
3-27 concerning the assessments
at the same time and place as the hearing on
3-28 the tentative budget. The
city council shall levy the assessments after the
3-29 hearing but not later than
June 1. The assessments so levied must be paid in
3-30 installments on or before
the dates specified for installments paid pursuant
3-31 to subsection [4] 5 of NRS 361.483. Any
installment payment that is not
3-32 paid on or before the date
on which it is due, together with any interest or
3-33 penalty and the cost of
collecting any such amounts, is a lien upon the
3-34 property upon which it is
levied equal in priority to a lien for general taxes
3-35 and may be collected in the
same manner.
3-36 4. A district is not
entitled to receive any distribution of supplemental
3-37 city-county relief tax.
3-38 Sec. 4. NRS 268.795 is hereby amended to read as follows:
3-39 268.795 1. After creation of the district, the council
shall annually
3-40 ascertain and include in its
budget the total amount of money to be derived
3-41 from assessments required to
provide the maintenance found beneficial to
3-42 the public interest for the
next ensuing fiscal year.
3-43 2. The city council shall
designate an existing citizens’ group within
3-44 the area or create an
advisory committee, to recommend to the council any
3-45 appropriate changes in the
level or kind of maintenance to be provided in
3-46 the district. The council
shall consider these recommendations, and any
3-47 others that may be offered
by interested persons, at a public hearing before
3-48 adopting its annual budget
for the district.
4-1 3. The total amount of
money to be derived from assessments for the
4-2 next ensuing fiscal year
must be apportioned among the individual property
4-3 owners in the district based
upon the relative special benefit received by
4-4 each property using an
apportionment method approved by the city
4-5 council. On or before April
20 of each year, a notice specifying the
4-6 proposed amount of the
assessment for the next ensuing fiscal year must be
4-7 mailed to each property
owner. The city council shall hold a public hearing
4-8 concerning the assessments
at the same time and place as the hearing on
4-9 the tentative budget. The
city council shall levy the assessments after the
4-10 hearing but not later than
June 1. The assessments so levied must be paid in
4-11 installments on or before
the dates specified for installments paid pursuant
4-12 to subsection [4] 5 of NRS 361.483. Any
installment payment that is not
4-13 paid on or before the date
on which it is due, together with any interest or
4-14 penalty and the cost of
collecting any such amounts, is a lien upon the
4-15 property upon which it is
levied equal in priority to a lien for general taxes
4-16 and may be collected in the
same manner.
4-17 4. A district is not
entitled to receive any distribution of supplemental
4-18 city-county relief tax.
4-19 Sec. 5. This act
becomes effective on July 1, 2001.
4-20 H