SB64_EN

S enate Bill No. 64–Committee on Government Affairs

CHAPTER..........

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:

Section 1. NRS 361.483 is hereby amended to read as follows:

361.483 1. Except as otherwise provided in subsection [4,] 5, taxes

assessed upon the real property tax roll and upon mobile or manufactured

homes are due on the third Monday of August.

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

approximately equal installments if the taxes assessed on the parcel exceed

$100.

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

four installments if the taxes assessed exceed $100.

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

personal property may be paid in four approximately equal installments

if:

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

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

the written statement of personal property required pursuant to NRS

361.265;

the county treasurer has been designated to collect taxes, a written

request to be billed in quarterly installments and includes with the

request a copy of the written statement of personal property required

pursuant to NRS 361.265; and

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

personal property assessed is the property of a business.

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

on the third Monday of August, the second installment on the first Monday

of October, the third installment on the first Monday of January, and the

fourth installment on the first Monday of March.

[5.] 6. If any person charged with taxes which are a lien on real

property fails to pay:

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

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

percent.

(b) Any two installments of the taxes, together with accumulated

penalties, on or within 10 days following the day the later installment of

taxes becomes due, there must be added thereto a penalty of 5 percent of

the two installments due.

penalties, on or within 10 days following the day the latest installment of

taxes becomes due, there must be added thereto a penalty of 6 percent of

the three installments due.

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

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

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

[6.] 7. Any person charged with taxes which are a lien on a mobile or

manufactured home who fails to pay the taxes within 10 days after the

installment payment is due is subject to the following provisions:

(a) A penalty of 10 percent of the taxes due;

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

the taxes are paid; and

[7.] 8. The ex officio tax receiver of a county shall notify each person

in the county who is subject to a penalty pursuant to this section of the

provisions of NRS 360.419 and 361.4835.

Sec. 2. NRS 361.770 is hereby amended to read as follows:

361.770 1. If newly constructed real property is not assessed on the

secured assessment roll for the current tax year and the roll has been

closed pursuant to NRS 361.310, the county assessor of any county

wherein the property is located shall assess the property as personal

property and give his receipt for the taxes paid thereon in the amount

received by him. If the amount of the taxes exceeds $100, they may be

paid in installments as provided in NRS 361.483[.] for property assessed

upon the real property tax roll.

2. An assessment may be made at any time between July 1 and

December 15. The receipt issued by the county assessor must specify the

description of the property, together with the year for which the tax is

paid.

3. Any taxes for property assessed pursuant to this section which

become delinquent must be treated in the same manner as if the property

had been placed on the secured roll.

4. The receipt issued by the county assessor is conclusive evidence for

the payment of all taxes against the property described for the year named

on the receipt and is a complete defense to any action for taxes which may

be brought for the period covered by the receipt.

Sec. 3. NRS 268.785 is hereby amended to read as follows:

268.785 1. After creation of the district, the council shall annually

ascertain and include in its budget the total amount of money to be derived

from assessments required to provide the higher level of police protection

found beneficial to the public interest for the next ensuing fiscal year.

2. The city council shall designate an existing citizens’ group within

the area or create an advisory committee, to recommend to the council any

appropriate changes in the level or kind of additional police protection to

be provided in the district. The council shall consider these

recommendations, and any others that may be offered by interested

persons, at a public hearing before adopting its annual budget for the

district.

3. The total amount of money to be derived from assessments for the

next ensuing fiscal year must be apportioned among the individual

property owners in the district based upon the relative special benefit

received by each property using an apportionment method approved by the

city council. On or before April 20 of each year, a notice specifying the

proposed amount of the assessment for the next ensuing fiscal year must

mailed to each property owner. The city council shall hold a public hearing

concerning the assessments at the same time and place as the hearing on

the tentative budget. The city council shall levy the assessments after the

hearing but not later than June 1. The assessments so levied must be paid

in installments on or before the dates specified for installments paid

pursuant to subsection [4] 5 of NRS 361.483. Any installment payment

that is not paid on or before the date on which it is due, together with any

interest or penalty and the cost of collecting any such amounts, is a lien

upon the property upon which it is levied equal in priority to a lien for

general taxes and may be collected in the same manner.

4. A district is not entitled to receive any distribution of supplemental

city-county relief tax.

Sec. 4. NRS 268.795 is hereby amended to read as follows:

268.795 1. After creation of the district, the council shall annually

ascertain and include in its budget the total amount of money to be derived

from assessments required to provide the maintenance found beneficial to

the public interest for the next ensuing fiscal year.

2. The city council shall designate an existing citizens’ group within

the area or create an advisory committee, to recommend to the council any

appropriate changes in the level or kind of maintenance to be provided in

the district. The council shall consider these recommendations, and any

others that may be offered by interested persons, at a public hearing before

adopting its annual budget for the district.

3. The total amount of money to be derived from assessments for the

next ensuing fiscal year must be apportioned among the individual

property owners in the district based upon the relative special benefit

received by each property using an apportionment method approved by the

city council. On or before April 20 of each year, a notice specifying the

proposed amount of the assessment for the next ensuing fiscal year must

be mailed to each property owner. The city council shall hold a public

hearing concerning the assessments at the same time and place as the

hearing on the tentative budget. The city council shall levy the

assessments after the hearing but not later than June 1. The assessments so

levied must be paid in installments on or before the dates specified for

installments paid pursuant to subsection [4] 5 of NRS 361.483. Any

installment payment that is not paid on or before the date on which it is

due, together with any interest or penalty and the cost of collecting any

such amounts, is a lien upon the property upon which it is levied equal in

priority to a lien for general taxes and may be collected in the same

manner.

4. A district is not entitled to receive any distribution of supplemental

city-county relief tax.

Sec. 5. This act becomes effective on July 1, 2001.

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