Assembly Bill No. 533–Committee on Taxation

 

(On Behalf of the County Assessors Association)

 

March 24, 2003

____________

 

Referred to Committee on Taxation

 

SUMMARY—Makes various changes to provisions governing the recordation and taxation of property. (BDR 32‑122)

 

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 property; revising the qualifications for obtaining an exemption from the property and governmental services taxes for a surviving spouse, orphan child, blind person, veteran or disabled veteran; providing for the adjustment of the amount of the exemptions from the property and governmental services taxes for surviving spouses, orphan children and blind persons; revising the limitation on the computed taxable value of property; revising the circumstances under which a person may have the valuation of his property changed or corrected; providing specifically that a tax lien is superior to all other liens on the taxable property; establishing a procedure for the detachment of territory from cities to avoid division of legal tax parcels; requiring certain digital documents maintained by a county recorder to be compatible with the information technology used by the county assessor; 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 360.215 is hereby amended to read as follows:

1-2  360.215  1.  The Department:

2-1  [1.] (a) May assist the county assessors in appraising property

2-2  within their respective counties which the ratio study shows to be in

2-3  need of reappraisal.

2-4  [2.  Shall]

2-5  (b) Has the exclusive authority to consult with and assist county

2-6  assessors to develop and maintain standard assessment procedures

2-7  to be applied and used in all of the counties of the State, to ensure

2-8  that assessments of property by county assessors are made equal in

2-9  each of the several counties of this state. These procedures must

2-10  include uniform methods for:

2-11      [(a)] (1) Assessing, projecting and reporting construction work

2-12  in progress and other new property; and

2-13      [(b)] (2) Counting and reporting housing units.

2-14      [3.  Shall]

2-15      (c) Has the exclusive authority to visit a selective cross section

2-16  of assessable properties within the various counties in cooperation

2-17  with the county assessor and examine these properties and compare

2-18  them with the tax roll and assist the various county assessors in

2-19  correcting any inequalities found to exist with factors of equal value

2-20  and actual assessed value considered, and place upon the rolls any

2-21  property found to be omitted from the tax roll.

2-22      [4.] (d) Shall carry on a continuing study, the object of which is

2-23  the equalization of property values between counties.

2-24      [5.] (e) Shall carry on a program of in-service training for

2-25  county assessors of the several counties of the State, and each year

2-26  hold classes of instruction in assessing procedure for the purpose of

2-27  bringing each county assessor and his authorized personnel the

2-28  newest methods, procedures and practices in assessing property.

2-29  Expenses of attending such classes are a proper and allowable

2-30  charge by the board of county commissioners in each county.

2-31      [6.  Shall continually supervise]

2-32      (f) Has the exclusive authority to continually supervise

2-33  assessment procedures which are carried on in the several counties

2-34  of the State and advise county assessors in the application of such

2-35  procedures. The Department shall make a complete written report to

2-36  each session of the Legislature, which must include all reports of its

2-37  activities and findings and all recommendations which it has made

2-38  to the several county assessors, and the extent to which the

2-39  recommendations have been followed.

2-40      [7.] (g) Shall carry on a continuing program to maintain and

2-41  study the assessment of public utilities and all other property

2-42  assessed by the Department to the end that the assessment is

2-43  equalized with the property assessable by county assessors.

2-44      [8.] (h) May conduct appraisals at the request of and in

2-45  conjunction with any county assessor when the assessor considers

3-1  such assistance necessary. One-half of the cost of the appraisal must

3-2  be paid by the county. In lieu of a cash payment, the county may

3-3  provide labor, material or services having a value equal to one-half

3-4  of the appraisal cost.

3-5  [9.] (i) Shall establish and maintain a manual of assessment

3-6  policies and procedures.

3-7  2.  Notwithstanding any other provision of law to the contrary,

3-8  a local governmental entity or state agency, other than the

3-9  Department, shall not perform an audit, other than a financial

3-10  audit, of the receipts generated in the office of the county assessor.

3-11      Sec. 2.  Chapter 361 of NRS is hereby amended by adding

3-12  thereto a new section to read as follows:

3-13      A person who owns at least 25 mobile or manufactured homes

3-14  that are leased within a county for commercial purposes and have

3-15  not been converted to real property pursuant to NRS 361.244 shall

3-16  file:

3-17      1.  A written statement required by NRS 361.265 that includes

3-18  an inventory of such homes; and

3-19      2.  With the county assessor of the county in which the homes

3-20  are situated a report of any new or used mobile or manufactured

3-21  homes brought into the county as required by NRS 361.562.

3-22      Sec. 3.  NRS 361.015 is hereby amended to read as follows:

3-23      361.015  “Bona fide resident” means a person who has

3-24  [established] :

3-25      1.  Established a residence in the State of Nevada[, and has

3-26  actually] ; and

3-27      2.  Actually resided in this state for at least 6 months[.] or has

3-28  a valid driver’s license or identification card issued by the

3-29  Department of Motor Vehicles of this state.

3-30      Sec. 4.  NRS 361.080 is hereby amended to read as follows:

3-31      361.080  1.  The property of surviving spouses and orphan

3-32  children, not to exceed the amount of $1,000 assessed valuation, is

3-33  exempt from taxation, but no such exemption may be allowed to

3-34  anyone but actual bona fide residents of this state, and must be

3-35  allowed in but one county in this state to the same family.

3-36      2.  For the purpose of this section, property in which the

3-37  surviving spouse or orphan child has any interest shall be deemed

3-38  the property of the surviving spouse or orphan child.

3-39      3.  The person claiming such an exemption shall file with the

3-40  county assessor an affidavit declaring his residency and that the

3-41  exemption has been claimed in no other county in this state for that

3-42  year. The affidavit must be made before the county assessor or a

3-43  notary public. After the filing of the original affidavit, the county

3-44  assessor shall mail a form for renewal of the exemption to the

3-45  person each year following a year in which the exemption was

4-1  allowed for that person. The form must be designed to facilitate its

4-2  return by mail by the person claiming the exemption.

4-3  4.  A surviving spouse is not entitled to the exemption provided

4-4  by this section in any fiscal year beginning after any remarriage,

4-5  even if the remarriage is later annulled.

4-6  5.  Beginning with the 2005-2006 fiscal year, the monetary

4-7  amount in subsection 1 must be adjusted for each fiscal year by

4-8  adding to each amount the product of the amount multiplied by

4-9  the percentage increase in the Consumer Price Index (All Items)

4-10  from December 2003 to the December preceding the fiscal year for

4-11  which the adjustment is calculated.

4-12      Sec. 5.  NRS 361.082 is hereby amended to read as follows:

4-13      361.082  1.  That portion of real property and tangible

4-14  personal property which is used for housing and related facilities for

4-15  persons with low incomes is exempt from taxation if the portion of

4-16  property qualifies as a low-income unit and is part of a qualified

4-17  low-income housing project that is funded in part by federal money

4-18  appropriated pursuant to 42 U.S.C. §§ 12701 et seq. for the year in

4-19  which the exemption applies.

4-20      2.  The portion of a qualified low-income housing project that is

4-21  entitled to the property tax exemption pursuant to subsection 1 must

4-22  be determined by dividing the total assessed value of the housing

4-23  project and the land upon which it is situated into the assessed value

4-24  of the low-income units and related facilities that are occupied by or

4-25  used exclusively [by] for persons with low incomes.

4-26      3.  The Nevada Tax Commission shall, by regulation, prescribe

4-27  a form for an application for the exemption described in subsection

4-28  1. After an original application is filed, the county assessor of the

4-29  county in which the housing project is located may mail a form for

4-30  the renewal of the exemption to the owner of the housing project

4-31  each year following a year in which the exemption was allowed for

4-32  that project.

4-33      4.  A renewal form returned to a county assessor must

4-34  indicate the total number of units in the housing project and the

4-35  number of units used for housing and related facilities for persons

4-36  with low incomes. If the owner of a housing project fails to

4-37  provide a properly completed renewal form to the county assessor

4-38  of the county in which the project is located by the date required in

4-39  NRS 361.155, or fails to qualify for the exemption described in

4-40  subsection 1, he is not entitled to the exemption in the following

4-41  fiscal year.

4-42      5.  As used in this section, the terms “low-income unit” and

4-43  “qualified low-income housing project” have the meanings ascribed

4-44  to them in 26 U.S.C. § 42.

 

5-1  Sec. 6.  NRS 361.085 is hereby amended to read as follows:

5-2  361.085  1.  The property of all blind persons, not to exceed

5-3  the amount of $3,000 of assessed valuation, is exempt from taxation,

5-4  including community property to the extent only of the blind

5-5  person’s interest therein, but no such exemption may be allowed to

5-6  anyone but bona fide residents of this state, and must be allowed in

5-7  but one county in this state on account of the same blind person.

5-8  2.  The person claiming such an exemption [shall] must file

5-9  with the county assessor an affidavit declaring [his residency] that

5-10  he is an actual bona fide resident of the State of Nevada, that he is

5-11  a blind person and that the exemption [has been] is claimed in no

5-12  other county in this state . [for that year.] The affidavit must be

5-13  made before the county assessor or a notary public. After the filing

5-14  of the original affidavit, the county assessor shall mail a form for

5-15  renewal of the exemption to the person each year following a year in

5-16  which the exemption was allowed for that person. The form must be

5-17  designed to facilitate its return by mail by the person claiming the

5-18  exemption.

5-19      3.  Upon first claiming the exemption in a county the claimant

5-20  shall furnish to the assessor a certificate of a licensed physician

5-21  [licensed under the laws of this state] setting forth that he has

5-22  examined the claimant and has found him to be a blind person.

5-23      4.  Beginning with the 2005-2006 fiscal year, the monetary

5-24  amount in subsection 1 must be adjusted for each fiscal year by

5-25  adding to each amount the product of the amount multiplied by

5-26  the percentage increase in the Consumer Price Index (All Items)

5-27  from December 2003 to the December preceding the fiscal year for

5-28  which the adjustment is calculated.

5-29      5.  As used in this section, “blind person” includes any person

5-30  whose visual acuity with correcting lenses does not exceed 20/200

5-31  in the better eye, or whose vision in the better eye is restricted to a

5-32  field which subtends an angle of not greater than 20°.

5-33      Sec. 7.  NRS 361.090 is hereby amended to read as follows:

5-34      361.090  1.  The property, to the extent of the assessed

5-35  valuation as set forth in subsection 2, of any actual bona fide

5-36  resident of the State of Nevada who[:

5-37      (a) Has served a minimum of 90 days on active duty, who was

5-38  assigned to active duty at some time between April 21, 1898, and

5-39  June 15, 1903, or between April 6, 1917, and November 11, 1918,

5-40  or between December 7, 1941, and December 31, 1946, or between

5-41  June 25, 1950, and January 31, 1955;

5-42      (b) Has] has served a minimum of 90 continuous days on active

5-43  duty none of which was for training purposes, [who was assigned to

5-44  active duty at some time between January 1, 1961, and May 7, 1975;

5-45  or

6-1  (c) Has served on active duty in connection with carrying out

6-2  the authorization granted to the President of the United States in

6-3  Public Law 102-1,]and who received, upon severance from service,

6-4  an honorable discharge or certificate of satisfactory service from the

6-5  Armed Forces of the United States, or who, having so served, is still

6-6  serving in the Armed Forces of the United States, is exempt from

6-7  taxation.

6-8  2.  The amount of assessed valuation that is exempt from

6-9  taxation pursuant to subsection 1:

6-10      (a) For Fiscal Year 2001-2002, is $1,250;

6-11      (b) For Fiscal Year 2002-2003, is $1,500; and

6-12      (c) For Fiscal Year 2003-2004, is $1,750.

6-13      3.  For the purpose of this section:

6-14      (a) For Fiscal Year 2001-2002, the first $1,250 assessed

6-15  valuation of property in which such a person has any interest;

6-16      (b) For Fiscal Year 2002-2003, the first $1,500 assessed

6-17  valuation of property in which such a person has any interest; and

6-18      (c) For Fiscal Year 2003-2004, the first $1,750 assessed

6-19  valuation of property in which such a person has any

6-20  interest,

6-21  shall be deemed the property of that person.

6-22      4.  The exemption may be allowed only to a claimant who files

6-23  an affidavit with his claim for exemption on real property pursuant

6-24  to NRS 361.155. The affidavit may be filed at any time by a person

6-25  claiming exemption from taxation on personal property.

6-26      5.  The affidavit must be made before the county assessor or a

6-27  notary public and filed with the county assessor. It must state that

6-28  the affiant is an actual bona fide resident of the State of Nevada who

6-29  meets all the other requirements of subsection 1 and that the

6-30  exemption is claimed in no other county in this state. After the filing

6-31  of the original affidavit, the county assessor shall mail a form for:

6-32      (a) The renewal of the exemption; and

6-33      (b) The designation of any amount to be credited to the

6-34  Veterans’ Home Account[,] established pursuant to

6-35  NRS 417.145,

6-36  to the person each year following a year in which the exemption was

6-37  allowed for that person. The form must be designed to facilitate its

6-38  return by mail by the person claiming the exemption.

6-39      6.  Persons in actual military service are exempt during the

6-40  period of such service from filing annual affidavits of exemption,

6-41  and the county assessors shall continue to grant exemption to such

6-42  persons on the basis of the original affidavits filed. In the case of

6-43  any person who has entered the military service without having

6-44  previously made and filed an affidavit of exemption, the affidavit

7-1  may be filed in his behalf during the period of such service by any

7-2  person having knowledge of the facts.

7-3  7.  Before allowing any veteran’s exemption pursuant to the

7-4  provisions of this chapter, the county assessor of each of the several

7-5  counties of this state shall require proof of status of the veteran, and

7-6  for that purpose shall require production of an honorable discharge

7-7  or certificate of satisfactory service or a certified copy thereof, or

7-8  such other proof of status as may be necessary.

7-9  8.  If any person files a false affidavit or produces false proof to

7-10  the county assessor, and as a result of the false affidavit or false

7-11  proof a tax exemption is allowed to a person not entitled to the

7-12  exemption, he is guilty of a gross misdemeanor.

7-13      Sec. 8.  NRS 361.090 is hereby amended to read as follows:

7-14      361.090  1.  The property, to the extent of $2,000 assessed

7-15  valuation, of any actual bona fide resident of the State of Nevada

7-16  who[:

7-17      (a) Has served a minimum of 90 days on active duty, who was

7-18  assigned to active duty at some time between April 21, 1898, and

7-19  June 15, 1903, or between April 6, 1917, and November 11, 1918,

7-20  or between December 7, 1941, and December 31, 1946, or between

7-21  June 25, 1950, and January 31, 1955;

7-22      (b) Has] has served a minimum of 90 continuous days on active

7-23  duty none of which was for training purposes, [who was assigned to

7-24  active duty at some time between January 1, 1961, and May 7, 1975;

7-25  or

7-26      (c) Has served on active duty in connection with carrying out

7-27  the authorization granted to the President of the United States in

7-28  Public Law 102-1,] and who received, upon severance from service,

7-29  an honorable discharge or certificate of satisfactory service from the

7-30  Armed Forces of the United States, or who, having so served, is still

7-31  serving in the Armed Forces of the United States, is exempt from

7-32  taxation.

7-33      2.  For the purpose of this section, the first $2,000 assessed

7-34  valuation of property in which such a person has any interest shall

7-35  be deemed the property of that person.

7-36      3.  The exemption may be allowed only to a claimant who files

7-37  an affidavit with his claim for exemption on real property pursuant

7-38  to NRS 361.155. The affidavit may be filed at any time by a person

7-39  claiming exemption from taxation on personal property.

7-40      4.  The affidavit must be made before the county assessor or a

7-41  notary public and filed with the county assessor. It must state that

7-42  the affiant is an actual bona fide resident of the State of Nevada who

7-43  meets all the other requirements of subsection 1 and that the

7-44  exemption is claimed in no other county in this state. After the filing

7-45  of the original affidavit, the county assessor shall mail a form for:

8-1  (a) The renewal of the exemption; and

8-2  (b) The designation of any amount to be credited to the

8-3  Veterans’ Home Account[,] established pursuant to

8-4  NRS 417.145,

8-5  to the person each year following a year in which the exemption was

8-6  allowed for that person. The form must be designed to facilitate its

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

8-8  5.  Persons in actual military service are exempt during the

8-9  period of such service from filing annual affidavits of exemption,

8-10  and the county assessors shall continue to grant exemption to such

8-11  persons on the basis of the original affidavits filed. In the case of

8-12  any person who has entered the military service without having

8-13  previously made and filed an affidavit of exemption, the affidavit

8-14  may be filed in his behalf during the period of such service by any

8-15  person having knowledge of the facts.

8-16      6.  Before allowing any veteran’s exemption pursuant to the

8-17  provisions of this chapter, the county assessor of each of the several

8-18  counties of this state shall require proof of status of the veteran, and

8-19  for that purpose shall require production of an honorable discharge

8-20  or certificate of satisfactory service or a certified copy thereof, or

8-21  such other proof of status as may be necessary.

8-22      7.  If any person files a false affidavit or produces false proof to

8-23  the county assessor, and as a result of the false affidavit or false

8-24  proof a tax exemption is allowed to a person not entitled to the

8-25  exemption, he is guilty of a gross misdemeanor.

8-26      8.  Beginning with the 2005-2006 Fiscal Year, the monetary

8-27  amounts in subsections 1 and 2 must be adjusted for each fiscal year

8-28  by adding to each amount the product of the amount multiplied by

8-29  the percentage increase in the Consumer Price Index (All Items)

8-30  from December 2003 to the December preceding the fiscal year for

8-31  which the adjustment is calculated.

8-32      Sec. 9.  NRS 361.0905 is hereby amended to read as follows:

8-33      361.0905  1.  Any person who qualifies for an exemption

8-34  pursuant to NRS 361.090 or 361.091 may, in lieu of claiming his

8-35  exemption:

8-36      (a) Pay to the county assessor all or any portion of the amount

8-37  by which the tax would be reduced if he claimed his exemption; and

8-38      (b) Direct the county assessor to deposit that amount for credit

8-39  to the Veterans’ Home Account established pursuant to

8-40  NRS 417.145.

8-41      2.  Any person who wishes to waive his exemption pursuant to

8-42  this section shall designate the amount to be credited to the Account

8-43  on a form provided by the Nevada Tax Commission.

8-44      3.  The county assessor shall deposit any money received

8-45  pursuant to this section with the State Treasurer for credit to the

9-1  Veterans’ Home Account established pursuant to NRS 417.145. The

9-2  State Treasurer shall not accept:

9-3  (a) For Fiscal Year 2001-2002, more than a total of $1,250,000;

9-4  (b) For Fiscal Year 2002-2003, more than a total of $1,500,000;

9-5  and

9-6  (c) For Fiscal Year 2003-2004, more than a total of

9-7  $1,750,000,

9-8  for credit to the Account pursuant to this section and NRS 371.1035

9-9  during any fiscal year.

9-10      Sec. 10.  NRS 361.0905 is hereby amended to read as follows:

9-11      361.0905  1.  Any person who qualifies for an exemption

9-12  pursuant to NRS 361.090 or 361.091 may, in lieu of claiming his

9-13  exemption:

9-14      (a) Pay to the county assessor all or any portion of the amount

9-15  by which the tax would be reduced if he claimed his exemption; and

9-16      (b) Direct the county assessor to deposit that amount for credit

9-17  to the Veterans’ Home Account established pursuant to

9-18  NRS 417.145.

9-19      2.  Any person who wishes to waive his exemption pursuant to

9-20  this section shall designate the amount to be credited to the Account

9-21  on a form provided by the Nevada Tax Commission.

9-22      3.  The county assessor shall deposit any money received

9-23  pursuant to this section with the State Treasurer for credit to the

9-24  Veterans’ Home Account established pursuant to NRS 417.145. The

9-25  State Treasurer shall not accept more than a total of $2,000,000 for

9-26  credit to the Account pursuant to this section and NRS 371.1035

9-27  during any fiscal year.

9-28      Sec. 11.  NRS 361.091 is hereby amended to read as follows:

9-29      361.091  1.  A bona fide resident of the State of Nevada who

9-30  has incurred a permanent service-connected disability and has been

9-31  honorably discharged from the Armed Forces of the United States,

9-32  or his surviving spouse, is entitled to a disabled veteran’s

9-33  exemption.

9-34      2.  The amount of exemption is based on the total percentage of

9-35  permanent service-connected disability. The maximum allowable

9-36  exemption for total permanent disability is:

9-37      (a) For Fiscal Year 2001-2002, the first $12,500 assessed

9-38  valuation;

9-39      (b) For Fiscal Year 2002-2003, the first $15,000 assessed

9-40  valuation; and

9-41      (c) For Fiscal Year 2003-2004, the first $17,500 assessed

9-42  valuation.

9-43      3.  A person with a permanent service-connected disability of:

9-44      (a) Eighty to 99 percent, inclusive, is entitled to:

10-1          (1) For Fiscal Year 2001-2002, an exemption of $9,375

10-2  assessed value;

10-3          (2) For Fiscal Year 2002-2003, an exemption of $11,250

10-4  assessed value; and

10-5          (3) For Fiscal Year 2003-2004, an exemption of $13,125

10-6  assessed value.

10-7      (b) Sixty to 79 percent, inclusive, is entitled to:

10-8          (1) For Fiscal Year 2001-2002, an exemption of $6,250

10-9  assessed value;

10-10         (2) For Fiscal Year 2002-2003, an exemption of $7,500

10-11  assessed value; and

10-12         (3) For Fiscal Year 2003-2004, an exemption of $8,750

10-13  assessed value.

10-14  For the purposes of this section, any property in which an applicant

10-15  has any interest is deemed to be the property of the applicant.

10-16     4.  The exemption may be allowed only to a claimant who has

10-17  filed an affidavit with his claim for exemption on real property

10-18  pursuant to NRS 361.155. The affidavit may be made at any time by

10-19  a person claiming an exemption from taxation on personal property.

10-20     5.  The affidavit must be made before the county assessor or a

10-21  notary public and be submitted to the county assessor. It must be to

10-22  the effect that the affiant is a bona fide resident of the State of

10-23  Nevada, that he meets all the other requirements of subsection 1 and

10-24  that he does not claim the exemption in any other county within this

10-25  state. After the filing of the original affidavit, the county assessor

10-26  shall mail a form for :

10-27     (a) The renewal of the exemption ; and

10-28     (b) The designation of any amount to be credited to the

10-29  Veterans’ Home Account established pursuant to

10-30  NRS 417.145,

10-31  to the person each year following a year in which the exemption was

10-32  allowed for that person. The form must be designed to facilitate its

10-33  return by mail by the person claiming the exemption.

10-34     6.  Before allowing any exemption pursuant to the provisions of

10-35  this section, the county assessor shall require proof of the

10-36  applicant’s status, and for that purpose shall require him to produce

10-37  an original or certified copy of:

10-38     (a) An honorable discharge or other document of honorable

10-39  separation from the Armed Forces of the United States which

10-40  indicates the total percentage of his permanent service-connected

10-41  disability;

10-42     (b) A certificate of satisfactory service which indicates the total

10-43  percentage of his permanent service-connected disability; or

10-44     (c) A certificate from the Department of Veterans Affairs or any

10-45  other military document which shows that he has incurred a

11-1  permanent service-connected disability and which indicates the total

11-2  percentage of that disability, together with a certificate of honorable

11-3  discharge or satisfactory service.

11-4      7.  A surviving spouse claiming an exemption pursuant to this

11-5  section must file with the county assessor an affidavit declaring that:

11-6      (a) The surviving spouse was married to and living with the

11-7  disabled veteran for the 5 years preceding his death;

11-8      (b) The disabled veteran was eligible for the exemption at the

11-9  time of his death or would have been eligible if he had been a

11-10  resident of the State of Nevada;

11-11     (c) The surviving spouse has not remarried; and

11-12     (d) The surviving spouse is a bona fide resident of the State of

11-13  Nevada.

11-14  The affidavit required by this subsection is in addition to the

11-15  certification required pursuant to subsections 5 and 6. After the

11-16  filing of the original affidavit required by this subsection, the county

11-17  assessor shall mail a form for renewal of the exemption to the

11-18  person each year following a year in which the exemption was

11-19  allowed for that person. The form must be designed to facilitate its

11-20  return by mail by the person claiming the exemption.

11-21     8.  If a tax exemption is allowed under this section, the claimant

11-22  is not entitled to an exemption under NRS 361.090.

11-23     9.  If any person makes a false affidavit or produces false proof

11-24  to the county assessor or a notary public, and as a result of the false

11-25  affidavit or false proof, the person is allowed a tax exemption to

11-26  which he is not entitled, he is guilty of a gross misdemeanor.

11-27     Sec. 12.  NRS 361.091 is hereby amended to read as follows:

11-28     361.091  1.  A bona fide resident of the State of Nevada who

11-29  has incurred a permanent service-connected disability and has been

11-30  honorably discharged from the Armed Forces of the United States,

11-31  or his surviving spouse, is entitled to a disabled veteran’s

11-32  exemption.

11-33     2.  The amount of exemption is based on the total percentage of

11-34  permanent service-connected disability. The maximum allowable

11-35  exemption for total permanent disability is the first $20,000 assessed

11-36  valuation. A person with a permanent service-connected disability

11-37  of:

11-38     (a) Eighty to 99 percent, inclusive, is entitled to an exemption of

11-39  $15,000 assessed value.

11-40     (b) Sixty to 79 percent, inclusive, is entitled to an exemption of

11-41  $10,000 assessed value.

11-42  For the purposes of this section, any property in which an applicant

11-43  has any interest is deemed to be the property of the applicant.

11-44     3.  The exemption may be allowed only to a claimant who has

11-45  filed an affidavit with his claim for exemption on real property

12-1  pursuant to NRS 361.155. The affidavit may be made at any time by

12-2  a person claiming an exemption from taxation on personal property.

12-3      4.  The affidavit must be made before the county assessor or a

12-4  notary public and be submitted to the county assessor. It must be to

12-5  the effect that the affiant is a bona fide resident of the State of

12-6  Nevada, that he meets all the other requirements of subsection 1 and

12-7  that he does not claim the exemption in any other county within this

12-8  state. After the filing of the original affidavit, the county assessor

12-9  shall mail a form for :

12-10     (a) The renewal of the exemption ; and

12-11     (b) The designation of any amount to be credited to the

12-12  Veterans’ Home Account established pursuant to

12-13  NRS 417.145,

12-14  to the person each year following a year in which the exemption was

12-15  allowed for that person. The form must be designed to facilitate its

12-16  return by mail by the person claiming the exemption.

12-17     5.  Before allowing any exemption pursuant to the provisions of

12-18  this section, the county assessor shall require proof of the

12-19  applicant’s status, and for that purpose shall require him to produce

12-20  an original or certified copy of:

12-21     (a) An honorable discharge or other document of honorable

12-22  separation from the Armed Forces of the United States which

12-23  indicates the total percentage of his permanent service-connected

12-24  disability;

12-25     (b) A certificate of satisfactory service which indicates the total

12-26  percentage of his permanent service-connected disability; or

12-27     (c) A certificate from the Department of Veterans Affairs or any

12-28  other military document which shows that he has incurred a

12-29  permanent service-connected disability and which indicates the total

12-30  percentage of that disability, together with a certificate of honorable

12-31  discharge or satisfactory service.

12-32     6.  A surviving spouse claiming an exemption pursuant to this

12-33  section must file with the county assessor an affidavit declaring that:

12-34     (a) The surviving spouse was married to and living with the

12-35  disabled veteran for the 5 years preceding his death;

12-36     (b) The disabled veteran was eligible for the exemption at the

12-37  time of his death or would have been eligible if he had been a

12-38  resident of the State of Nevada;

12-39     (c) The surviving spouse has not remarried; and

12-40     (d) The surviving spouse is a bona fide resident of the State of

12-41  Nevada.

12-42  The affidavit required by this subsection is in addition to the

12-43  certification required pursuant to subsections 4 and 5. After the

12-44  filing of the original affidavit required by this subsection, the county

12-45  assessor shall mail a form for renewal of the exemption to the

13-1  person each year following a year in which the exemption was

13-2  allowed for that person. The form must be designed to facilitate its

13-3  return by mail by the person claiming the exemption.

13-4      7.  If a tax exemption is allowed under this section, the claimant

13-5  is not entitled to an exemption under NRS 361.090.

13-6      8.  If any person makes a false affidavit or produces false proof

13-7  to the county assessor or a notary public, and as a result of the false

13-8  affidavit or false proof, the person is allowed a tax exemption to

13-9  which he is not entitled, he is guilty of a gross misdemeanor.

13-10     9.  Beginning with the 2005-2006 Fiscal Year, the monetary

13-11  amounts in subsection 2 must be adjusted for each fiscal year by

13-12  adding to the amount the product of the amount multiplied by the

13-13  percentage increase in the Consumer Price Index (All Items) from

13-14  December 2003 to the December preceding the fiscal year for which

13-15  the adjustment is calculated.

13-16     Sec. 13.  NRS 361.189 is hereby amended to read as follows:

13-17     361.189  1.  Not later than July 1, 1979, and thereafter:

13-18     (a) All land in this state [shall] must be legally described for tax

13-19  purposes by parcel number in accordance with the parceling system

13-20  prescribed by the Department. The provisions of NRS 361.190 to

13-21  361.220, inclusive, [shall] must remain in effect until each county

13-22  has established and implemented the prescribed parceling system.

13-23     (b) Each county shall prepare and possess a complete set of

13-24  maps drawn in accordance with such parceling system for all land in

13-25  the county.

13-26     2.  The Department may assist any county in preparing the

13-27  maps required by subsection 1, if it is shown to the satisfaction of

13-28  the Department that the county does not have the ability to prepare

13-29  such maps. The county shall reimburse the Department for its costs

13-30  from the county general fund. The Department may employ such

13-31  services as are needed to carry out the provisions of this section.

13-32     3.  The county assessor shall ensure that the parcels of land on

13-33  such maps are numbered in the manner prescribed by the

13-34  Department. The county assessor shall continually update the maps

13-35  to reflect transfers, conveyances, acquisitions or any other

13-36  transaction or event that changes the boundaries of any parcel and

13-37  shall renumber the parcels or prepare new map pages for any portion

13-38  of the maps to show combinations or divisions of parcels in the

13-39  manner prescribed by the Department. The maps [shall] must

13-40  readily disclose precisely what land is covered by any particular

13-41  parcel number in the current fiscal year.

13-42     4.  The Department may review such maps annually to ensure

13-43  that they are being properly updated. If it is determined that such

13-44  maps are not properly updated, the Department may order the board

13-45  of county commissioners to employ forthwith one or more qualified

14-1  persons approved by the Department to prepare the required maps.

14-2  The payment of all costs incidental thereto [shall be] is a proper

14-3  charge against the funds of the county, notwithstanding such funds

14-4  were not budgeted according to law.

14-5      5.  Such maps [shall] must at all times be available in the office

14-6  of the county assessor. All such maps [shall] must be retained by the

14-7  county assessor as a permanent public record.

14-8      6.  Land [shall] must not be described in any deed or

14-9  conveyance by reference to any such map unless the map is filed for

14-10  record in the office of the county recorder of the county in which the

14-11  land is located.

14-12     7.  A county assessor shall not reflect on the tax roll a change in

14-13  the ownership of land in this state unless the document that conveys

14-14  the ownership of land contains a correct and complete legal

14-15  description, adequately describing the exact boundaries of the parcel

14-16  of land. A parcel number assigned by a county assessor does not

14-17  constitute a correct and complete legal description of the land

14-18  conveyed.

14-19     Sec. 14.  NRS 361.221 is hereby amended to read as follows:

14-20     361.221  1.  A person shall not perform the duties of an

14-21  appraiser for purposes of the taxation of property as an employee of

14-22  or as an independent contractor for the State or any of its political

14-23  subdivisions unless he holds a valid appraiser’s certificate issued by

14-24  the Department. A person not so certified may collect data but shall

14-25  not appraise value, and data so collected must be reviewed by a

14-26  certified appraiser.

14-27     2.  There is established an Appraiser’s Certification Board

14-28  consisting of six members, three of whom must be chosen by

14-29  majority vote of the several county assessors from persons who hold

14-30  a valid appraiser’s certificate issued by the Department and three of

14-31  whom must be appointed by the Nevada Tax Commission. This

14-32  Board shall:

14-33     (a) Advise the Department on any matter pertaining to the

14-34  certification and continuing education of appraisers who are subject

14-35  to the provisions of this section; and

14-36     (b) Perform such other duties as are provided by law.

14-37     3.  Each member of the Board is entitled to the per diem

14-38  allowance and travel expenses provided for state officers and

14-39  employees while attending meetings of the Board.

14-40     4.  The Department may contract for the development and

14-41  administration of the appropriate examinations. Except as otherwise

14-42  provided in this subsection, an appraiser’s certificate must be issued

14-43  to an applicant only if he has passed the appropriate examination.

14-44  The Department may charge each examinee a reasonable

14-45  examination fee to recover the cost of the examination. An applicant

15-1  who has a professional designation or certification recognized by the

15-2  Board may, with the approval of the Board, be issued an appraiser’s

15-3  certificate without examination.

15-4      5.  An appraiser licensed pursuant to chapter 645C of NRS

15-5  shall not prepare an appraisal for tax purposes unless he holds a

15-6  valid appraiser’s certificate issued by the Department.

15-7      Sec. 15.  NRS 361.227 is hereby amended to read as follows:

15-8      361.227  1.  Any person determining the taxable value of real

15-9  property shall appraise:

15-10     (a) The full cash value of:

15-11         (1) Vacant land by considering the uses to which it may

15-12  lawfully be put, any legal or physical restrictions upon those uses,

15-13  the character of the terrain, and the uses of other land in the vicinity.

15-14         (2) Improved land consistently with the use to which the

15-15  improvements are being put.

15-16     (b) Any improvements made on the land by subtracting from the

15-17  cost of replacement of the improvements all applicable depreciation

15-18  and obsolescence. Depreciation of an improvement made on real

15-19  property must be calculated at 1.5 percent of the cost of replacement

15-20  for each year of adjusted actual age of the improvement, up to a

15-21  maximum of 50 years.

15-22     2.  The unit of appraisal must be a single parcel unless:

15-23     (a) The location of the improvements causes two or more

15-24  parcels to function as a single parcel;

15-25     (b) The parcel is one of a group of contiguous parcels which

15-26  qualifies for valuation as a subdivision pursuant to the regulations of

15-27  the Nevada Tax Commission; or

15-28     (c) In the professional judgment of the person determining the

15-29  taxable value, the parcel is one of a group of parcels which should

15-30  be valued as a collective unit.

15-31     3.  The taxable value of a leasehold interest, possessory interest,

15-32  beneficial interest or beneficial use for the purpose of NRS 361.157

15-33  or 361.159 must be determined in the same manner as the taxable

15-34  value of the property would otherwise be determined if the lessee or

15-35  user of the property was the owner of the property and it was not

15-36  exempt from taxation, except that the taxable value so determined

15-37  must be reduced by a percentage of the taxable value that is equal to

15-38  the:

15-39     (a) Percentage of the property that is not actually leased by the

15-40  lessee or used by the user during the fiscal year; and

15-41     (b) Percentage of time that the property is not actually leased by

15-42  the lessee or used by the user during the fiscal year, which must be

15-43  determined in accordance with NRS 361.2275.

15-44     4.  The taxable value of other taxable personal property, except

15-45  a mobile [homes,] or manufactured home, must be determined by

16-1  subtracting from the cost of replacement of the property all

16-2  applicable depreciation and obsolescence. Depreciation of a

16-3  billboard must be calculated at 1.5 percent of the cost of

16-4  replacement for each year after the year of acquisition of the

16-5  billboard, up to a maximum of 50 years.

16-6      5.  The computed taxable value of any property must not exceed

16-7  [its] the full cash value[.] of a fee simple interest in the property.

16-8  Each person determining the taxable value of property shall reduce

16-9  it if necessary to comply with this requirement. A person

16-10  determining whether taxable value exceeds that full cash value or

16-11  whether obsolescence is a factor in valuation may consider:

16-12     (a) Comparative sales, based on prices actually paid in market

16-13  transactions.

16-14     (b) A summation of the estimated full cash value of the land and

16-15  contributory value of the improvements.

16-16     (c) Capitalization of the fair economic income expectancy or fair

16-17  economic rent, or an analysis of the discounted cash flow.

16-18  A county assessor is required to make the reduction prescribed in

16-19  this subsection if the owner calls to his attention the facts warranting

16-20  it, if he discovers those facts during physical reappraisal of the

16-21  property or if he is otherwise aware of those facts.

16-22     6.  The Nevada Tax Commission shall, by regulation, establish:

16-23     (a) Standards for determining the cost of replacement of

16-24  improvements of various kinds.

16-25     (b) Standards for determining the cost of replacement of

16-26  personal property of various kinds. The standards must include a

16-27  separate index of factors for application to the acquisition cost of a

16-28  billboard to determine its replacement cost.

16-29     (c) Schedules of depreciation for personal property based on its

16-30  estimated life.

16-31     (d) Criteria for the valuation of two or more parcels as a

16-32  subdivision.

16-33     7.  In determining the cost of replacement of personal property

16-34  for the purpose of computing taxable value, the cost of all

16-35  improvements of the personal property, including any additions to

16-36  or renovations of the personal property, but excluding routine

16-37  maintenance and repairs, must be added to the cost of acquisition of

16-38  the personal property.

16-39     8.  The county assessor shall, upon the request of the owner,

16-40  furnish within 15 days to the owner a copy of the most recent

16-41  appraisal of the property, including, without limitation, copies of

16-42  any sales data, materials presented on appeal to the county board

16-43  of equalization or State Board of Equalization and other materials

16-44  used to determine or defend the taxable value of the property.

17-1      9.  The provisions of this section do not apply to property which

17-2  is assessed pursuant to NRS 361.320.

17-3      Sec. 16.  NRS 361.228 is hereby amended to read as follows:

17-4      361.228  1.  All intangible personal property is exempt from

17-5  taxation, including, without limitation:

17-6      (a) Shares of stock, bonds, mortgages, notes, bank deposits,

17-7  book accounts such as an acquisition adjustment and credits, and

17-8  securities and choses in action of like character; and

17-9      (b) Goodwill, customer lists, contracts and contract rights,

17-10  patents, trademarks, trade names, custom computer programs,

17-11  copyrights, trade secrets, franchises and licenses.

17-12     2.  The value of intangible personal property must not enhance

17-13  or be reflected in the value of real property or tangible personal

17-14  property.

17-15     3.  The attributes of real property, such as zoning, location,

17-16  water rights, view and geographic features, are not intangible

17-17  personal property and must be considered in valuing the [real]

17-18  property, if appropriate.

17-19     4.  The provisions of this section do not apply for the purposes

17-20  of determining the full cash value of a fee simple interest in

17-21  property pursuant to subsection 5 of NRS 361.227.

17-22     Sec. 17.  NRS 361.260 is hereby amended to read as follows:

17-23     361.260  1.  Each year, the county assessor, except as

17-24  otherwise required by a particular statute, shall ascertain by diligent

17-25  inquiry and examination all real and secured personal property that

17-26  is in his county on July 1 which is subject to taxation, and also the

17-27  names of all persons, corporations, associations, companies or firms

17-28  owning the property. He shall then determine the taxable value of all

17-29  such property, and he shall then list and assess it to the person, firm,

17-30  corporation, association or company owning it on July 1 of that

17-31  fiscal year. He shall take the same action at any time between May 1

17-32  and the following April 30, with respect to personal property which

17-33  is to be placed on the unsecured tax roll.

17-34     2.  At any time before the lien date for the following fiscal year,

17-35  the county assessor may include additional personal property and

17-36  mobile and manufactured homes on the secured tax roll if the owner

17-37  of the personal property or mobile or manufactured home owns real

17-38  property within the same taxing district which has an assessed value

17-39  that is equal to or greater than the taxes for 3 years on both the real

17-40  property and the personal property or mobile or manufactured home,

17-41  plus penalties. Personal property and mobile and manufactured

17-42  homes in the county on July 1, but not on the secured tax roll for the

17-43  current year, must be placed on the unsecured tax roll for the current

17-44  year.

18-1      3.  An improvement on real property in existence on July 1

18-2  whose existence was not ascertained in time to be placed on the

18-3  secured roll for that tax year and which is not governed by

18-4  subsection 4 must be placed on the unsecured tax roll.

18-5      4.  The value of any property apportioned among counties

18-6  pursuant to NRS 361.320, 361.321 and 361.323 must be added to

18-7  the central assessment roll at the assessed value established by the

18-8  Nevada Tax Commission or as established pursuant to an appeal to

18-9  the State Board of Equalization.

18-10     5.  In addition to the inquiry and examination required in

18-11  subsection 1, for any property not reappraised in the current

18-12  assessment year, the county assessor shall determine its assessed

18-13  value for that year by [applying] :

18-14     (a) Determining the replacement cost, subtracting all

18-15  applicable depreciation and obsolescence, applying the assessment

18-16  ratio for improvements, if any, and applying a factor for land to

18-17  the assessed value for the preceding year; or

18-18     (b) Applying a factor for improvements, if any, and a factor for

18-19  land to the assessed value for the preceding year. The factor for

18-20  improvements must reasonably represent the change, if any, in the

18-21  taxable value of typical improvements in the area since the

18-22  preceding year, and must take into account all applicable

18-23  depreciation and obsolescence. The factor for improvements must

18-24  be adopted by the Nevada Tax Commission.

18-25  The factor for land must be developed by the county assessor and

18-26  approved by the Commission. The factor for land must be so chosen

18-27  that the median ratio of the assessed value of the land to the taxable

18-28  value of the land in each area subject to the factor is not less than 30

18-29  percent nor more than 35 percent.

18-30     6.  The county assessor shall reappraise all real property at least

18-31  once every 5 years.

18-32     7.  The county assessor shall establish standards for appraising

18-33  and reappraising land pursuant to this section. In establishing the

18-34  standards, the county assessor shall consider comparable sales of

18-35  land before July 1 of the year before the lien date.

18-36     8.  Each county assessor shall submit a written request to the

18-37  board of county commissioners and the governing body of each of

18-38  the local governments located in the county which maintain a unit of

18-39  government that issues building permits for a copy of each building

18-40  permit that is issued. Upon receipt of such a request, the governing

18-41  body shall direct the unit which issues the permits to provide a copy

18-42  of each permit to the county assessor within a reasonable time after

18-43  issuance.

 

 

19-1      Sec. 18.  NRS 361.265 is hereby amended to read as follows:

19-2      361.265  1.  To enable the county assessor to make

19-3  assessments, he shall demand from each natural person or firm, and

19-4  from the president, cashier, treasurer or managing agent of each

19-5  corporation, association or company, including all banking

19-6  institutions, associations or firms within his county, a written

19-7  statement, signed under penalty of perjury, on forms [to be

19-8  furnished] and in the format prescribed by the county assessor of

19-9  all the personal property within the county, owned, claimed,

19-10  possessed, controlled or managed by those persons, firms,

19-11  corporations, associations or companies.

19-12     2.  The statement must include:

19-13     (a) A description of the location of any taxable personal

19-14  property that is owned, claimed, possessed, controlled or managed

19-15  by the natural person, firm, corporation, association or company, but

19-16  stored, maintained or otherwise placed at a location other than the

19-17  principal residence of the natural person or principal place of

19-18  business of the firm, corporation, association or company; [and]

19-19     (b) The cost of acquisition of each item of taxable personal

19-20  property including the cost of any improvements of the personal

19-21  property, such as additions to or renovations of the property other

19-22  than routine maintenance or repairs[.] ; and

19-23     (c) If the natural person, firm, corporation, association or

19-24  company owns at least 25 mobile or manufactured homes that are

19-25  being leased within the county for commercial purposes, and those

19-26  homes have not been converted to real property pursuant to NRS

19-27  361.244, the year, make or model, size, serial number and location

19-28  of each such mobile or manufactured home.

19-29     3.  The statement must be returned not later than July 31, except

19-30  for a statement mailed to the taxpayer after July 15, in which case it

19-31  must be returned within 15 days after demand for its return is made.

19-32  Upon petition of the property owner showing good cause, the county

19-33  assessor may grant one or more 30-day extensions.

19-34     4.  If the owners of any taxable property not listed by another

19-35  person are absent or unknown, or fail to provide the written

19-36  statement as described in subsection 1, the county assessor shall

19-37  make an estimate of the value of the property and assess it

19-38  accordingly. If the name of the absent owner is known to the county

19-39  assessor, the property must be assessed in his name. If the name of

19-40  the owner is unknown to the county assessor, the property must be

19-41  assessed to “unknown owner ,” [”;] but no mistake made in the

19-42  name of the owner or the supposed owner of personal property

19-43  renders the assessment or any sale of the property for taxes invalid.

19-44     5.  If any person, officer or agent neglects or refuses on demand

19-45  of the county assessor or his deputy to give the statement required

20-1  by this section, or gives a false name, or refuses to give his name or

20-2  sign the statement, he is guilty of a misdemeanor.

20-3      Sec. 19.  NRS 361.300 is hereby amended to read as follows:

20-4      361.300  1.  On or before January 1 of each year, the county

20-5  assessor shall transmit to the county clerk, post at the front door of

20-6  the courthouse and publish in a newspaper published in the county a

20-7  notice to the effect that the secured tax roll is completed and open

20-8  for inspection by interested persons of the county.

20-9      2.  If the county assessor fails to complete the assessment roll in

20-10  the manner and at the time specified in this section, the board of

20-11  county commissioners shall not allow him a salary or other

20-12  compensation for any day after January 1 during which the roll is

20-13  not completed, unless excused by the board of county

20-14  commissioners.

20-15     3.  Except as otherwise provided in subsection 4, each board of

20-16  county commissioners shall by resolution, before December 1 of

20-17  any fiscal year in which assessment is made, require the county

20-18  assessor to prepare a list of all the taxpayers on the secured roll in

20-19  the county and the total valuation of property on which they

20-20  severally pay taxes and direct the county assessor:

20-21     (a) To cause such list and valuations to be printed and delivered

20-22  by the county assessor or mailed by him on or before January 1 of

20-23  the fiscal year in which assessment is made to each taxpayer in the

20-24  county; or

20-25     (b) To cause such list and valuations to be published once on or

20-26  before January 1 of the fiscal year in which assessment is made in a

20-27  newspaper of general circulation in the county.

20-28     4.  A board of county commissioners may, in the resolution

20-29  required by subsection 3, authorize the county assessor not to

20-30  deliver or mail the list, as provided in paragraph (a) of subsection 3,

20-31  to taxpayers whose property is assessed at $1,000 or less and direct

20-32  the county assessor to mail to each such taxpayer a statement of the

20-33  amount of his assessment. Failure by a taxpayer to receive such a

20-34  mailed statement does not invalidate any assessment.

20-35     5.  The several boards of county commissioners in the State

20-36  may allow the bill contracted with their approval by the county

20-37  assessor under this section on a claim to be allowed and paid as are

20-38  other claims against the county.

20-39     6.  Whenever property is appraised or reappraised pursuant to

20-40  NRS 361.260, the county assessor shall, on or before [January 1]

20-41  December 18 of the fiscal year in which the appraisal or reappraisal

20-42  is made, deliver or mail to each owner of such property a written

20-43  notice stating its assessed valuation as determined from the appraisal

20-44  or reappraisal.

21-1      7.  If the secured tax roll is changed pursuant to NRS 361.310,

21-2  the county assessor shall mail an amended notice of assessed

21-3  valuation to each affected taxpayer. The notice must include the

21-4  dates for appealing the new assessed valuation.

21-5      8.  Failure by the taxpayer to receive a notice required by this

21-6  section does not invalidate the appraisal or reappraisal.

21-7      Sec. 20.  NRS 361.333 is hereby amended to read as follows:

21-8      361.333  1.  [Not] The Department has the exclusive

21-9  authority to, and shall, not later than May 1 of each year : [, the

21-10  Department shall:]

21-11     (a) Determine the ratio of the assessed value of each type or

21-12  class of property for which the county assessor has the responsibility

21-13  of assessing in each county to:

21-14         (1) The assessed value of comparable property in the

21-15  remaining counties.

21-16         (2) The taxable value of that type or class of property within

21-17  that county.

21-18     (b) Publish and deliver to the county assessors and the boards of

21-19  county commissioners of the counties of this state:

21-20         (1) A comparison of the latest median ratio, overall ratio and

21-21  coefficient of dispersion of the median for:

21-22             (I) The total property for each of the 17 counties; and

21-23             (II) Each major class of property within each county.

21-24         (2) A determination whether each county has adequate

21-25  procedures to ensure that all property subject to taxation is being

21-26  assessed in a correct and timely manner.

21-27         (3) A summary for each county of any deficiencies that were

21-28  discovered in carrying out the study of those ratios.

21-29     2.  The Nevada Tax Commission shall allocate the counties into

21-30  three groups such that the work of conducting the study is

21-31  approximately the same for each group. The Department shall

21-32  conduct the study in one group each year. The commission may

21-33  from time to time reallocate counties among the groups, but each

21-34  county must be studied at least once in every 3 years. The study

21-35  conducted pursuant to this section is the final determination of

21-36  those ratios and remains valid until the next study conducted

21-37  pursuant to this section has been completed. No other local or

21-38  state entity may audit the receipts generated in the office of the

21-39  county assessor or otherwise attempt to influence the manner in

21-40  which property is assessed by the county assessor. The provisions

21-41  of this subsection do not prohibit a financial audit of the office of

21-42  the county assessor.

21-43     3.  In conducting the study the Department shall include an

21-44  adequate sample of each major class of property and may use any

22-1  statistical criteria that will indicate an accurate ratio of taxable value

22-2  to assessed value and an accurate measure of equality in assessment.

22-3      4.  During the month of May of each year, the board of county

22-4  commissioners, or a representative designated by the board’s

22-5  chairman, and the county assessor, or a representative designated by

22-6  the assessor, of each county in which the study was conducted shall

22-7  meet with the Nevada Tax Commission. The board of county

22-8  commissioners and the county assessor, or their representatives,

22-9  shall:

22-10     (a) Present evidence to the Nevada Tax Commission of the steps

22-11  taken to ensure that all property subject to taxation within the county

22-12  has been assessed as required by law.

22-13     (b) Demonstrate to the Nevada Tax Commission that any

22-14  adjustments in assessments ordered in the preceding year as a result

22-15  of the procedure provided in paragraph (c) of subsection 5 have

22-16  been complied with.

22-17     5.  At the conclusion of each meeting with the board of county

22-18  commissioners and the county assessor, or their representatives, the

22-19  Nevada Tax Commission may:

22-20     (a) If it finds that all property subject to taxation within the

22-21  county has been assessed at the proper percentage, take no further

22-22  action.

22-23     (b) If it finds that any class of property is assessed at less or

22-24  more than the proper percentage, and if the board of county

22-25  commissioners approves, order a specified percentage increase or

22-26  decrease in the assessed valuation of that class on the succeeding tax

22-27  list and assessment roll.

22-28     (c) If it finds the existence of underassessment or

22-29  overassessment wherein the ratio of assessed value to taxable value

22-30  is less than 32 percent or more than 36 percent in any of the

22-31  following classes:

22-32         (1) Improvement values for the reappraisal area;

22-33         (2) Land values for the reappraisal area; and

22-34         (3) Total property values for each of the following use

22-35  categories in the reappraisal area:

22-36             (I) Vacant;

22-37             (II) Single-family residential;

22-38             (III) Multi-residential;

22-39             (IV) Commercial and industrial; and

22-40             (V) Rural,

22-41  of the county which are required by law to be assessed at 35 percent

22-42  of their taxable value, if in the nonreappraisal area the approved

22-43  land and improvement factors are not being correctly applied or new

22-44  construction is not being added to the assessment roll in a timely

22-45  manner, or if the board of county commissioners does not agree to

23-1  an increase or decrease in assessed value as provided in paragraph

23-2  (b), order the board of county commissioners to employ forthwith

23-3  one or more qualified appraisers approved by the Department. The

23-4  payment of those appraisers’ fees is a proper charge against the

23-5  county notwithstanding that the amount of such fees has not been

23-6  budgeted in accordance with law. The appraisers shall determine

23-7  whether or not the county assessor has assessed all real and personal

23-8  property in the county subject to taxation at the rate of assessment

23-9  required by law. The appraisers may cooperate with the Department

23-10  in making their determination if so agreed by the appraisers and the

23-11  Department, and shall cooperate with the Department in preparing a

23-12  report to the Nevada Tax Commission. The report to the Nevada

23-13  Tax Commission must be made on or before October 1 following

23-14  the date of the order. If the report indicates that any real or personal

23-15  property in the county subject to taxation has not been assessed at

23-16  the rate required by law, a copy of the report must be transmitted to

23-17  the board of county commissioners by the Department before

23-18  November 1. The board of county commissioners shall then order

23-19  the county assessor to raise or lower the assessment of such property

23-20  to the rate required by law on the succeeding tax list and assessment

23-21  roll.

23-22     6.  The Nevada Tax Commission may adopt regulations

23-23  reasonably necessary to carry out the provisions of this section.

23-24     7.  Any county assessor who refuses to increase or decrease the

23-25  assessment of any property pursuant to an order of the Nevada Tax

23-26  Commission or the board of county commissioners as provided in

23-27  this section is guilty of malfeasance in office.

23-28     Sec. 21.  NRS 361.340 is hereby amended to read as follows:

23-29     361.340  1.  Except as otherwise provided in subsection 2, the

23-30  board of equalization of each county consists of:

23-31     (a) Five members, only two of whom may be elected public

23-32  officers, in counties having a population of 15,000 or more; and

23-33     (b) Three members, only one of whom may be an elected public

23-34  officer, in counties having a population of less than 15,000.

23-35     2.  The board of county commissioners may by resolution

23-36  provide for an additional panel of like composition to be added to

23-37  the board of equalization to serve for a designated fiscal year. The

23-38  board of county commissioners may also appoint alternate members

23-39  to either panel.

23-40     3.  A district attorney, county treasurer or county assessor or

23-41  any of their deputies or employees may not be appointed to the

23-42  county board of equalization.

23-43     4.  The chairman of the board of county commissioners shall

23-44  nominate persons to serve on the county board of equalization who

23-45  are sufficiently experienced in business generally to be able to bring

24-1  knowledge and sound judgment to the deliberations of the board or

24-2  who are elected public officers. The nominees must be appointed

24-3  upon a majority vote of the board of county commissioners. The

24-4  chairman of the board of county commissioners shall designate one

24-5  of the appointees to serve as chairman of the county board of

24-6  equalization.

24-7      5.  Except as otherwise provided in this subsection, the term of

24-8  each member is 4 years and any vacancy must be filled by

24-9  appointment for the unexpired term. The term of any elected public

24-10  officer expires upon the expiration of the term of his elected office.

24-11     6.  The county clerk or his designated deputy is the clerk of

24-12  each panel of the county board of equalization.

24-13     7.  Any member of the county board of equalization may be

24-14  removed by the board of county commissioners if, in its opinion, the

24-15  member is guilty of malfeasance in office or neglect of duty.

24-16     8.  The members of the county board of equalization are entitled

24-17  to receive per diem allowance and travel expenses as provided for

24-18  state officers and employees. The board of county commissioners of

24-19  any county may by resolution provide for compensation to members

24-20  of the board of equalization in their county who are not elected

24-21  public officers as they deem adequate for time actually spent on the

24-22  work of the board of equalization. In no event may the rate of

24-23  compensation established by a board of county commissioners

24-24  exceed $40 per day.

24-25     9.  A majority of the members of the county board of

24-26  equalization constitutes a quorum, and a majority of the board

24-27  determines the action of the board.

24-28     10.  The county board of equalization of each county shall hold

24-29  such number of meetings as may be necessary to care for the

24-30  business of equalization presented to it. Every appeal to the county

24-31  board of equalization must be filed not later than January 15. Each

24-32  county board shall cause to be published, in a newspaper of general

24-33  circulation published in that county, a schedule of dates, times and

24-34  places of the board meetings at least 5 days before the first meeting.

24-35  The county board of equalization shall conclude the business of

24-36  equalization on or before the last day of February [28] of each year

24-37  except as to matters remanded by the State Board of Equalization.

24-38  The State Board of Equalization may establish procedures for the

24-39  county boards, including setting the period for hearing appeals and

24-40  for setting aside time to allow the county board to review and make

24-41  final determinations. The district attorney or his deputy shall be

24-42  present at all meetings of the county board of equalization to explain

24-43  the law and the board’s authority.

24-44     11.  The county assessor or his deputy shall attend all meetings

24-45  of each panel of the county board of equalization.

25-1      Sec. 22.  NRS 361.345 is hereby amended to read as follows:

25-2      361.345  1.  Except as otherwise provided in subsection 2, the

25-3  county board of equalization may determine the valuation of any

25-4  property assessed by the county assessor, and may change and

25-5  correct any valuation found to be incorrect either by adding thereto

25-6  or by deducting therefrom such sum as is necessary to make it

25-7  conform to the taxable value of the property assessed, whether that

25-8  valuation was fixed by the owner or the county assessor. The county

25-9  board of equalization may not reduce the assessment of the county

25-10  assessor unless the appellant shows by clear and satisfactory

25-11  evidence that the valuation established by the county assessor is

25-12  excessive or inequitable. A change so made is effective only for the

25-13  fiscal year for which the assessment was made. The county assessor

25-14  shall each year review all such changes made for the previous fiscal

25-15  year and maintain or remove each change as circumstances warrant.

25-16     2.  If a person complaining of the assessment of his property

25-17  [has] :

25-18     (a) Has refused or, without good cause, has neglected to give

25-19  the county assessor his list under oath, as required by [this chapter,

25-20  or has] NRS 361.265;

25-21     (b) Has refused entry to the assessor for the purpose of

25-22  conducting the physical examination required by NRS 361.260[,] ;

25-23     (c) Has refused to comply with or, without good cause, has

25-24  neglected to comply with a subpoena issued by the county assessor

25-25  pursuant to NRS 361.263; or

25-26     (d) Has failed to provide the financial and legal documents

25-27  that are necessary to comply with the provisions of

25-28  NRS 361.227,

25-29  the county assessor shall make a reasonable estimate of the property

25-30  and assess it accordingly. No reduction may be made by the county

25-31  board of equalization from the assessment of the county assessor

25-32  made pursuant to this subsection.

25-33     3.  If the county board of equalization finds it necessary to add

25-34  to the assessed valuation of any property on the assessment roll, it

25-35  shall direct the clerk to give notice to the person so interested by

25-36  registered or certified letter, or by personal service, naming the day

25-37  when it will act on the matter and allowing a reasonable time for the

25-38  interested person to appear.

25-39     Sec. 23.  NRS 361.355 is hereby amended to read as follows:

25-40     361.355  1.  Any person, firm, company, association or

25-41  corporation, claiming overvaluation or excessive valuation of its real

25-42  or secured personal property in the State, whether assessed by the

25-43  Nevada Tax Commission or by the county assessor or assessors, by

25-44  reason of undervaluation for taxation purposes of the property of

25-45  any other person, firm, company, association or corporation within

26-1  any county of the State or by reason of any such property not being

26-2  so assessed, shall appear before the county board of equalization of

26-3  the county or counties where the undervalued or nonassessed

26-4  property is located and make complaint concerning it and submit

26-5  proof thereon. The complaint and proof must show the name of the

26-6  owner or owners, the location, the description, and the taxable value

26-7  of the property claimed to be undervalued or nonassessed.

26-8      2.  Any person, firm, company, association or corporation

26-9  wishing to protest the valuation of real or personal property placed

26-10  on the unsecured tax roll which is assessed between May 1 and

26-11  December 15 [shall likewise appear before] may appeal the

26-12  assessment on or before the following January 15 or the first

26-13  business day following January 15 if it falls on a Saturday,

26-14  Sunday or holiday to the county board of equalization.

26-15     3.  The county board of equalization forthwith shall examine

26-16  the proof and all data and evidence submitted by the complainant,

26-17  together with any evidence submitted thereon by the county assessor

26-18  or any other person. If the county board of equalization determines

26-19  that the complainant has just cause for making the complaint it shall

26-20  immediately make such increase in valuation of the property

26-21  complained of as conforms to its taxable value, or cause the

26-22  property to be placed on the assessment roll at its taxable value, as

26-23  the case may be, and make proper equalization thereof.

26-24     4.  Except as provided in subsection 5 and NRS 361.403, any

26-25  such person, firm, company, association or corporation who fails to

26-26  make a complaint and submit proof to the county board of

26-27  equalization of each county wherein it is claimed property is

26-28  undervalued or nonassessed as provided in this section, is not

26-29  entitled to file a complaint with, or offer proof concerning that

26-30  undervalued or nonassessed property to, the State Board of

26-31  Equalization.

26-32     5.  If the fact that there is such undervalued or nonassessed

26-33  property in any county has become known to the complainant after

26-34  the final adjournment of the county board of equalization of that

26-35  county for that year, the complainant may file his complaint [no

26-36  later than] on or before March 10 with the State Board of

26-37  Equalization and submit his proof as provided in this section at a

26-38  session of the State Board of Equalization, upon complainant

26-39  proving to the satisfaction of the State Board of Equalization he had

26-40  no knowledge of the undervalued or nonassessed property before the

26-41  final adjournment of the county board of equalization. If March 10

26-42  falls on a Saturday, Sunday or legal holiday, the complaint may be

26-43  filed on the next business day. The State Board of Equalization

26-44  shall proceed in the matter in the same manner as provided in this

26-45  section for a county board of equalization in such a case, and cause

27-1  its order thereon to be certified to the county auditor with direction

27-2  therein to change the assessment roll accordingly.

27-3      Sec. 24.  NRS 361.356 is hereby amended to read as follows:

27-4      361.356  1.  An owner of property who believes that his

27-5  property was assessed at a higher value than another property whose

27-6  use is identical and whose location is comparable may appeal the

27-7  assessment, on or before January 15 of the fiscal year in which the

27-8  assessment was made, to the county board of equalization. If

27-9  January 15 falls on a Saturday, Sunday or legal holiday, the

27-10  appeal may be filed on the next business day.

27-11     2.  Before a person may file an appeal pursuant to subsection 1,

27-12  the person must complete a form provided by the county assessor to

27-13  appeal the assessment to the county board of equalization. The

27-14  county assessor may, before providing such a form, require the

27-15  person requesting the form to provide the parcel number or other

27-16  identification number of the property that is the subject of the

27-17  planned appeal.

27-18     3.  If the board finds that an inequity exists in the assessment of

27-19  the value of the land or the value of the improvements, or both, the

27-20  board may add to or deduct from the value of the land or the value

27-21  of the improvements, or both, either of the appellant’s property or of

27-22  the property to which it is compared, to equalize the assessment.

27-23     4.  In the case of residential property, the appellant shall cite

27-24  other property within the same subdivision if possible.

27-25     Sec. 25.  NRS 361.357 is hereby amended to read as follows:

27-26     361.357  1.  The owner of any property who believes that the

27-27  full cash value of [his] a fee simple interest in the property is less

27-28  than the taxable value computed for the property in the current

27-29  assessment year, may, not later than January 15 of the fiscal year in

27-30  which the assessment was made, appeal to the county board of

27-31  equalization. If January 15 falls on a Saturday, Sunday or legal

27-32  holiday, the appeal may be filed on the next business day.

27-33     2.  Before a person may file an appeal pursuant to subsection 1,

27-34  the person must complete a form provided by the county assessor to

27-35  appeal the assessment to the county board of equalization. The

27-36  county assessor may, before providing such a form, require the

27-37  person requesting the form to provide the parcel number or other

27-38  identification number of the property that is the subject of the

27-39  planned appeal.

27-40     3.  If the county board of equalization finds that the full

27-41  cash value of a fee simple interest in the property is less than the

27-42  taxable value computed for the property, the board shall correct the

27-43  land value or fix a percentage of obsolescence to be deducted each

27-44  year from the otherwise computed taxable value of the

27-45  improvements, or both, to make the taxable value of the property

28-1  correspond as closely as possible to [its] the full cash value[.] of a

28-2  fee simple interest in the property.

28-3      4.  No appeal under this section may result in an increase in the

28-4  taxable value of the property.

28-5      Sec. 26.  NRS 361.360 is hereby amended to read as follows:

28-6      361.360  1.  Any taxpayer aggrieved at the action of the

28-7  county board of equalization in equalizing, or failing to equalize, the

28-8  value of his property, or property of others, or a county assessor,

28-9  may file an appeal with the State Board of Equalization [no later

28-10  than] on or before March 10 and present to the State Board of

28-11  Equalization the matters complained of at one of its sessions. If

28-12  March 10 falls on a Saturday, Sunday or legal holiday, the appeal

28-13  may be filed on the next business day.

28-14     2.  All such appeals must be presented upon the same facts and

28-15  evidence as were submitted to the county board of equalization in

28-16  the first instance, unless there is discovered new evidence pertaining

28-17  to the matter which could not, by due diligence, have been

28-18  discovered before the final adjournment of the county board of

28-19  equalization. The new evidence must be submitted in writing to the

28-20  State Board of Equalization and served upon the county assessor not

28-21  less than 7 days before the hearing.

28-22     3.  Any taxpayer whose real or personal property placed on the

28-23  unsecured tax roll was assessed after December 15 but before or on

28-24  the following April 30 may likewise protest to the State Board of

28-25  Equalization. Every such appeal must be filed on or before May 15.

28-26  If May 15 falls on a Saturday, Sunday or legal holiday, the appeal

28-27  may be filed on the next business day. A meeting must be held

28-28  before May 31 to hear those protests that in the opinion of the State

28-29  Board of Equalization may have a substantial effect on tax revenues.

28-30  One or more meetings may be held at any time and place in the

28-31  State before October 1 to hear all other protests.

28-32     4.  [If the] The State Board of Equalization may not reduce

28-33  the assessment of the county assessor if:

28-34     (a) The appeal involves an assessment on property which the

28-35  taxpayer has refused or, without good cause, has neglected to

28-36  include in the list required of him pursuant to NRS 361.265 or has

28-37  refused or, without good cause, has neglected to provide the list to

28-38  the county assessor[, the State Board of Equalization may not

28-39  reduce the assessment of the county assessor.

28-40     5.] ;

28-41     (b) The taxpayer has refused to comply with or, without good

28-42  cause, has neglected to comply with a subpoena issued by the

28-43  county assessor pursuant to NRS 361.263;

29-1      (c) The taxpayer has failed to provide the financial and legal

29-2  documents that are necessary to comply with the provisions of

29-3  NRS 361.227;

29-4      (d) The taxpayer has refused entry to the assessor for the

29-5  purpose of conducting the physical examination require by NRS

29-6  361.260; or

29-7      (e) The taxpayer fails to show by clear and satisfactory

29-8  evidence that the evaluation established by the county assessor or

29-9  the county board of equalization is excessive or inequitable.

29-10     5.  The county assessor shall each year review any change

29-11  made in an assessment for the previous fiscal year and maintain

29-12  or remove the change as circumstances warrant.

29-13     6.  If the State Board of Equalization determines that the record

29-14  of a case on appeal from the county board of equalization is

29-15  inadequate because of an act or omission of the county assessor, the

29-16  district attorney or the county board of equalization, the State Board

29-17  of Equalization may remand the case to the county board of

29-18  equalization with directions to develop an adequate record within 30

29-19  days after the remand. The directions must indicate specifically the

29-20  inadequacies to be remedied. If the State Board of Equalization

29-21  determines that the record returned from the county board of

29-22  equalization after remand is still inadequate, the State Board of

29-23  Equalization may hold a hearing anew on the appellant’s complaint

29-24  or it may, if necessary, contract with an appropriate person to hear

29-25  the matter, develop an adequate record in the case and submit

29-26  recommendations to the State Board. The cost of the contract and all

29-27  costs, including attorney’s fees, to the State or the appellant

29-28  necessary to remedy the inadequate record on appeal are a charge

29-29  against the county.

29-30     Sec. 27.  NRS 361.390 is hereby amended to read as follows:

29-31     361.390  Each county assessor shall:

29-32     1.  File with or cause to be filed with the secretary of the State

29-33  Board of Equalization, on or before March 10 of each year, the tax

29-34  roll, or a true copy thereof, of his county for the current year as

29-35  corrected by the county board of equalization.

29-36     2.  Prepare and file with the Department on or before

29-37  January 31, and again on or before [the first Monday in March,]

29-38  March 5 of each year , a segregation report showing the assessed

29-39  values for each taxing entity within the county on a form prescribed

29-40  by the Department. The assessor shall make any projections

29-41  required for the current fiscal year. The Department shall make any

29-42  projections required for the upcoming fiscal year.

29-43     3.  Prepare and file with the Department on or before July 31

29-44  for the secured roll and on or before [April 30] May 5 for the

30-1  unsecured roll, a statistical report showing values for all categories

30-2  of property on a form prescribed by the Department.

30-3      Sec. 28.  NRS 361.420 is hereby amended to read as follows:

30-4      361.420  1.  Any property owner whose taxes are in excess of

30-5  the amount which the owner claims justly to be due may pay each

30-6  installment of taxes as it becomes due under protest in writing. The

30-7  protest must be in the form of a notarized statement from the

30-8  property owner and filed with the tax receiver at the time of

30-9  the payment of the installment of taxes. The tax receiver forthwith

30-10  shall forward one copy of the protest to the Attorney General and

30-11  one copy to the State Controller.

30-12     2.  The property owner, having protested the payment of taxes

30-13  as provided in subsection 1 and having been denied relief by the

30-14  State Board of Equalization, may commence a suit in any court of

30-15  competent jurisdiction in the State of Nevada against the State and

30-16  county in which the taxes were paid, and, in a proper case, both the

30-17  Nevada Tax Commission and the Department may be joined as a

30-18  defendant for a recovery of the difference between the amount of

30-19  taxes paid and the amount which the owner claims justly to be due,

30-20  and the owner may complain upon any of the grounds contained in

30-21  subsection 4.

30-22     3.  Every action commenced under the provisions of this section

30-23  must be commenced within 3 months after the date of the payment

30-24  of the last installment of taxes, and if not so commenced is forever

30-25  barred. If the tax complained of is paid in full and under the written

30-26  protest provided for in this section, at the time of the payment of the

30-27  first installment of taxes, suit for the recovery of the difference

30-28  between the amount paid and the amount claimed to be justly due

30-29  must be commenced within 3 months after the date of the full

30-30  payment of the tax or the issuance of the decision of the State Board

30-31  of Equalization denying relief, whichever occurs later, and if not so

30-32  commenced is forever barred.

30-33     4.  In any suit brought under the provisions of this section, the

30-34  person assessed may complain or defend upon any of the following

30-35  grounds:

30-36     (a) That the taxes have been paid before the suit;

30-37     (b) That the property is exempt from taxation under the

30-38  provisions of the revenue or tax laws of the State, specifying in

30-39  detail the claim of exemption;

30-40     (c) That the person assessed was not the owner and had no right,

30-41  title or interest in the property assessed at the time of assessment;

30-42     (d) That the property is situate in and has been assessed in

30-43  another county, and the taxes thereon paid;

31-1      (e) That there was fraud in the assessment or that the assessment

31-2  is out of proportion to and above the taxable cash value of the

31-3  property assessed;

31-4      (f) That the assessment is out of proportion to and above the

31-5  valuation fixed by the Nevada Tax Commission for the year in

31-6  which the taxes were levied and the property assessed; or

31-7      (g) That the assessment complained of is discriminatory in that

31-8  it is not in accordance with a uniform and equal rate of assessment

31-9  and taxation, but is at a higher rate of the taxable value of the

31-10  property so assessed than that at which the other property in the

31-11  state is assessed.

31-12     5.  In a suit based upon any one of the grounds mentioned in

31-13  paragraphs (e), (f) and (g) of subsection 4, the court shall conduct

31-14  the trial without a jury and confine its review to the record before

31-15  the State Board of Equalization. Where procedural irregularities

31-16  by the Board are alleged and are not shown in the record, the court

31-17  may take evidence respecting the allegation and, upon the request of

31-18  either party, shall hear oral argument and receive written briefs on

31-19  the matter.

31-20     6.  In all cases mentioned in this section where the complaint is

31-21  based upon any grounds mentioned in subsection 4, the entire

31-22  assessment must not be declared void but is void only as to the

31-23  excess in valuation.

31-24     7.  In any judgment recovered by the taxpayer under this

31-25  section, the court may provide for interest thereon not to exceed 6

31-26  percent per annum from and after the date of payment of the tax

31-27  complained of.

31-28     Sec. 29.  NRS 361.450 is hereby amended to read as follows:

31-29     361.450  1.  Except as otherwise provided in subsection 3,

31-30  every tax levied under the provisions of or authority of this chapter

31-31  is a perpetual lien against the property assessed until the tax and any

31-32  penalty charges and interest which may accrue thereon are paid.

31-33  Notwithstanding the provisions of any other specific statute, such

31-34  a lien is superior to all other liens, claims, encumbrances and

31-35  titles on the property, including, without limitation, interests

31-36  secured pursuant to the provisions of chapter 104 of NRS, whether

31-37  or not the lien was filed or perfected first in time.

31-38     2.  Except as otherwise provided in this subsection, the lien

31-39  attaches on July 1 of the year for which the taxes are levied, upon all

31-40  property then within the county. The lien attaches upon all

31-41  migratory property, as described in NRS 361.505, on the day it is

31-42  moved into the county. If real and personal property are assessed

31-43  against the same owner, a lien attaches upon such real property also

31-44  for the tax levied upon the personal property within the county; and

31-45  a lien for taxes on personal property also attaches upon real property

32-1  assessed against the same owner in any other county of the State

32-2  from the date on which a certified copy of any unpaid property

32-3  assessment is filed for record with the county recorder in the county

32-4  in which the real property is situated.

32-5      3.  All liens for taxes levied under this chapter which have

32-6  already attached to a mobile or manufactured home expire on the

32-7  date when the mobile or manufactured home is sold, except the liens

32-8  for personal property taxes due in the county in which the mobile or

32-9  manufactured home was situate at the time of sale, for any part of

32-10  the 12 months immediately preceding the date of sale.

32-11     4.  All special taxes levied for city, town, school, road or other

32-12  purposes throughout the different counties of this state are a lien on

32-13  the property so assessed, and must be assessed and collected by the

32-14  same officer at the same time and in the same manner as the state

32-15  and county taxes are assessed and collected.

32-16     Sec. 30.  NRS 361.483 is hereby amended to read as follows:

32-17     361.483  1.  Except as otherwise provided in subsection [5,] 6,

32-18  taxes assessed upon the real property tax roll and upon mobile or

32-19  manufactured homes are due on the third Monday of August.

32-20     2.  Taxes assessed upon the real property tax roll may be paid in

32-21  four approximately equal installments if the taxes assessed on the

32-22  parcel exceed $100.

32-23     3.  [Taxes] Except as otherwise provided in this section, taxes

32-24  assessed upon a mobile or manufactured home may be paid in four

32-25  installments if the taxes assessed exceed $100.

32-26     4.  If a taxpayer owns at least 25 mobile or manufactured

32-27  homes in a county that are leased for commercial purposes, and

32-28  those mobile or manufactured homes have not been converted to

32-29  real property pursuant to NRS 361.244, taxes assessed upon those

32-30  homes may be paid in four installments if, not later than July 31,

32-31  the taxpayer returns to the county assessor the written statement of

32-32  personal property required pursuant to NRS 361.265.

32-33     5.  Except as otherwise provided in this section and NRS

32-34  361.505, taxes assessed upon personal property may be paid in four

32-35  approximately equal installments if:

32-36     (a) The total personal property taxes assessed exceed $10,000;

32-37     (b) Not later than July 31, the taxpayer returns to the county

32-38  assessor the written statement of personal property required

32-39  pursuant to NRS 361.265;

32-40     (c) The taxpayer files with the county assessor, or county

32-41  treasurer if the county treasurer has been designated to collect taxes,

32-42  a written request to be billed in quarterly installments and includes

32-43  with the request a copy of the written statement of personal property

32-44  required pursuant to NRS 361.265; and

33-1      (d) The [business has been in existence for at least 3 years if the]

33-2  personal property assessed is the property of a business[.

33-3      5.] and the business has paid its personal property taxes

33-4  without accruing penalties for the immediately preceding 2 fiscal

33-5  years in any county in the State.

33-6      6.  If a person elects to pay in installments, the first installment

33-7  is due on the third Monday of August, the second installment on the

33-8  first Monday of October, the third installment on the first Monday

33-9  of January, and the fourth installment on the first Monday of March.

33-10     [6.] 7. If any person charged with taxes which are a lien on

33-11  real property fails to pay:

33-12     (a) Any one installment of the taxes on or within 10 days

33-13  following the day the taxes become due, there must be added thereto

33-14  a penalty of 4 percent.

33-15     (b) Any two installments of the taxes, together with accumulated

33-16  penalties, on or within 10 days following the day the later

33-17  installment of taxes becomes due, there must be added thereto a

33-18  penalty of 5 percent of the two installments due.

33-19     (c) Any three installments of the taxes, together with

33-20  accumulated penalties, on or within 10 days following the day the

33-21  latest installment of taxes becomes due, there must be added thereto

33-22  a penalty of 6 percent of the three installments due.

33-23     (d) The full amount of the taxes, together with accumulated

33-24  penalties, on or within 10 days following the first Monday of

33-25  March, there must be added thereto a penalty of 7 percent of the full

33-26  amount of the taxes.

33-27     [7.] 8. Any person charged with taxes which are a lien on a

33-28  mobile or manufactured home who fails to pay the taxes within 10

33-29  days after an installment payment is due is subject to the following

33-30  provisions:

33-31     (a) A penalty of 10 percent of the taxes due; and

33-32     (b) The county assessor may proceed under NRS 361.535.

33-33     [8.] 9. The ex officio tax receiver of a county shall notify each

33-34  person in the county who is subject to a penalty pursuant to this

33-35  section of the provisions of NRS 360.419 and 361.4835.

33-36     Sec. 31.  NRS 361.4835 is hereby amended to read as follows:

33-37     361.4835  1.  If the county treasurer or the county assessor

33-38  finds that a person’s failure to make a timely return or payment of

33-39  tax that is assessed by the county treasurer or county assessor and

33-40  that is imposed pursuant to chapter 361 of NRS, except NRS

33-41  361.320, is the result of circumstances beyond his control and

33-42  occurred despite the exercise of ordinary care and without intent, the

33-43  county treasurer or the county assessor may relieve him of all or part

33-44  of any interest or penalty, or both.

34-1      2.  A person seeking this relief must file a statement [under

34-2  oath] setting forth the facts upon which he bases his claim with the

34-3  county treasurer or the county assessor.

34-4      3.  The county treasurer or the county assessor shall disclose,

34-5  upon the request of any person:

34-6      (a) The name of the person; and

34-7      (b) The amount of the relief.

34-8      4.  If the relief sought by the taxpayer is denied, he may appeal

34-9  from the denial to the Nevada Tax Commission.

34-10     5.  The county treasurer or the county assessor may defer the

34-11  decision to the Department.

34-12     Sec. 32.  NRS 361.484 is hereby amended to read as follows:

34-13     361.484  1.  As used in this section, “acquired” means

34-14  acquired [either by:] :

34-15     (a) Pursuant to a purchase order or other sales agreement or

34-16  by condemnation proceedings pursuant to chapter 37 of NRS, if

34-17  the property acquired is personal property.

34-18     (b) By purchase and deed or by condemnation proceedings

34-19  pursuant to chapter 37 of NRS[.]

34-20  , if the property acquired is real property.

34-21     2.  Taxes levied on real or personal property which is acquired

34-22  by the Federal Government or the State or any of its political

34-23  subdivisions must be abated ratably for the portion of the fiscal year

34-24  in which the [real] property is owned by the Federal Government or

34-25  the State or its political subdivision.

34-26     3.  For the purposes of abatement, the Federal Government or

34-27  the State or its political subdivision shall be deemed to own [real] :

34-28     (a) Personal property acquired by purchase commencing on

34-29  the date of sale indicated on the purchase order or other sales

34-30  agreement.

34-31     (b) Personal property acquired by condemnation from the date

34-32  of judgment pursuant to NRS 37.160.

34-33     (c) Real property acquired by purchase commencing with the

34-34  date the deed is recorded . [and to own real]

34-35     (d) Real property acquired by condemnation from the date of

34-36  judgment pursuant to NRS 37.160 or the date of occupancy of the

34-37  property pursuant to NRS 37.100, whichever occurs earlier.

34-38     Sec. 33.  NRS 361.530 is hereby amended to read as follows:

34-39     361.530  [On all moneys]

34-40     1.  Except as otherwise provided in this section, on all money

34-41  collected from personal property tax by the several county assessors

34-42  and county treasurers, there [shall] must be reserved and paid into

34-43  the county treasury, for the benefit of the general fund of their

34-44  respective counties, by the county assessor[,] or county treasurer, a

35-1  percentage commission of [6] 8 percent on the gross amount of

35-2  collections from personal property tax.

35-3      2.  One-quarter of the commission reserved pursuant to

35-4  subsection 1 must be accounted for separately in the county

35-5  general fund and used to acquire technology for or improve the

35-6  technology used in the office of the county assessor and, at his

35-7  discretion, may be used by other county offices that do business

35-8  with the county assessor, including, without limitation, costs

35-9  related to acquiring or improving technology for converting and

35-10  archiving records, purchasing hardware and software,

35-11  maintaining the technology, training employees in the operation

35-12  of the technology and contracting for professional services

35-13  relating to the technology.

35-14     3.  On or before July 1 of each year, the county assessor shall

35-15  submit to the board of county commissioners a report of the

35-16  projected expenditures of the proceeds accounted for separately

35-17  pursuant to subsection 2 for the following fiscal year. Any money

35-18  remaining at the end of a fiscal year that has not been committed

35-19  for expenditure reverts to the county general fund.

35-20     Sec. 34.  NRS 361.535 is hereby amended to read as follows:

35-21     361.535  1.  If the person, company or corporation so assessed

35-22  neglects or refuses to pay the taxes within 30 days after demand, the

35-23  taxes become delinquent. If the person, company or corporation so

35-24  assessed neglects or refuses to pay the taxes within 10 days after the

35-25  taxes become delinquent, a penalty of 10 percent must be added. If

35-26  the tax and penalty are not paid on demand, the county assessor or

35-27  his deputy may seize, seal or lock enough of the personal property

35-28  of the person, company or corporation so neglecting or refusing to

35-29  pay to satisfy the taxes and costs. The county assessor may use

35-30  alternative methods of collection, including, without limitation, the

35-31  assistance of the district attorney.

35-32     2.  The county assessor shall [post] :

35-33     (a) Post a notice of the seizure, with a description of the

35-34  property, in [three public places in the township or district where it

35-35  is seized, and shall, at] a public area of the county courthouse or

35-36  the county office building in which the assessor’s office is located,

35-37  and within the immediate vicinity of the property being seized; and

35-38     (b) At the expiration of 5 days, proceed to sell at public auction,

35-39  at the time and place mentioned in the notice, to the highest bidder,

35-40  for lawful money of the United States, a sufficient quantity of the

35-41  property to pay the taxes and expenses incurred. For this service, the

35-42  county assessor must be allowed from the delinquent person a fee of

35-43  $3. The county assessor is not required to sell the property if the

35-44  highest bid received is less than the lowest acceptable bid indicated

35-45  in the notice.

36-1      3.  If the personal property seized by the county assessor or his

36-2  deputy consists of a mobile or manufactured home, an aircraft, or

36-3  the personal property of a business, the county assessor shall publish

36-4  a notice of the seizure once during each of 2 successive weeks in a

36-5  newspaper of general circulation in the county. If the legal owner of

36-6  the property is someone other than the registered owner and the

36-7  name and address of the legal owner can be ascertained from [the

36-8  records of the Department of Motor Vehicles,] public records,

36-9  the county assessor shall, before publication, send a copy of the

36-10  notice by registered or certified mail to the legal owner. The cost of

36-11  the publication and notice must be charged to the delinquent

36-12  taxpayer. The notice must state:

36-13     (a) The name of the owner, if known.

36-14     (b) The description of the property seized, including the

36-15  location, the make, model and dimensions and the serial number,

36-16  body number or other identifying number.

36-17     (c) The fact that the property has been seized and the reason for

36-18  seizure.

36-19     (d) The lowest acceptable bid for the sale of the property,

36-20  which is the total amount of the taxes due on the property and the

36-21  penalties and costs as provided by law.

36-22     (e) The time and place at which the property is to be

36-23  sold.

36-24  After the expiration of 5 days from the date of the second

36-25  publication of the notice, the property must be sold at public auction

36-26  in the manner provided in subsection 2 for the sale of other personal

36-27  property by the county assessor.

36-28     4.  Upon payment of the purchase money, the county assessor

36-29  shall deliver to the purchaser of the property sold, with a certificate

36-30  of the sale, a statement of the amount of taxes or assessment and the

36-31  expenses thereon for which the property was sold, whereupon the

36-32  title of the property so sold vests absolutely in the purchaser.

36-33     5.  After a mobile or manufactured home, an aircraft, or the

36-34  personal property of a business is sold and the county assessor has

36-35  paid all the taxes and costs on the property, the county assessor shall

36-36  deposit into the general fund of the county the first $300 of the

36-37  excess proceeds from the sale. The county assessor shall deposit any

36-38  remaining amount of the excess proceeds from the sale into an

36-39  interest-bearing account maintained for the purpose of holding

36-40  excess proceeds separate from other money of the county. If no

36-41  claim is made for the money within 6 months after the sale of the

36-42  property for which the claim is made, the county assessor shall pay

36-43  the money into the general fund of the county. All interest paid on

36-44  money deposited in the account pursuant to this subsection is the

36-45  property of the county.

37-1      6.  If the former owner of a mobile or manufactured home,

37-2  aircraft, or personal property of a business that was sold pursuant to

37-3  this section makes a claim in writing for the balance of the proceeds

37-4  of the sale within 6 months after the completion of the sale, the

37-5  county assessor shall pay the balance of the proceeds of the sale or

37-6  the proper portion of the balance over to the former owner if the

37-7  county assessor is satisfied that the former owner is entitled to it.

37-8      Sec. 35.  NRS 361.561 is hereby amended to read as follows:

37-9      361.561  [Those units]

37-10     1.  A dwelling unit identified as “chassis-mount camper,” “mini

37-11  motor home,” “motor home,” “recreational park trailer,” “travel

37-12  trailer,” “utility trailer” and “van conversion,” in chapter 482 of

37-13  NRS and any other vehicle required to be registered with the

37-14  Department of Motor Vehicles are subject to the personal property

37-15  tax unless registered and taxed pursuant to chapter 371 of NRS.

37-16  Such unregistered units and vehicles must be taxed in the manner

37-17  provided in NRS 361.561 to 361.5644, inclusive.

37-18     2.  As used in this section, “dwelling unit” means a vehicle

37-19  that is primarily used as living quarters, but has not been

37-20  converted to real property pursuant to NRS 361.244, and is located

37-21  in a manufactured home park, as defined in NRS 118B.017, or on

37-22  other land within the county, but not in a recreational vehicle

37-23  park, as defined in NRS 108.2678, that is licensed for parking

37-24  vehicles for a duration of less than 9 months per year.

37-25     Sec. 36.  NRS 361.768 is hereby amended to read as follows:

37-26     361.768  1.  If an overassessment of real or personal property

37-27  appears upon the secured tax roll of any county because of a factual

37-28  error concerning its existence, size, quantity, age, use or zoning or

37-29  legal or physical restrictions on its use within 3 years after the end

37-30  of the fiscal year for which the assessment was made, the county

37-31  assessor shall make a report thereof to the board of county

37-32  commissioners of the county.

37-33     2.  The board of county commissioners shall examine the error

37-34  so reported, together with any evidence presented and, if satisfied

37-35  that the error is factual, shall:

37-36     (a) By an order entered in the minutes of the board, direct the

37-37  county treasurer to correct the error; and

37-38     (b) Deliver a copy of the order to the county treasurer, who shall

37-39  make the necessary adjustments to the tax bill and correct the

37-40  secured tax roll. The adjustment may be a full refund or a credit

37-41  against taxes due which may be allocated over a period no longer

37-42  than 3 years.

37-43     3.  Partial or complete destruction [or removal of an

37-44  improvement or secured] of a real property improvement or of

37-45  personal property may be adjusted pro rata if [removal or] the

38-1  destruction occurred on or after the lien date and the property was

38-2  rendered unusable or uninhabitable for a period of not less than 90

38-3  consecutive days. The adjustments may be made in the form of a

38-4  credit on taxes due or a refund if taxes have been paid for the period.

38-5  The county assessor shall notify the county treasurer of each

38-6  adjustment. The county assessor shall report recommended

38-7  adjustments to the board of county commissioners no later than

38-8  June 30 of each fiscal year.

38-9      Sec. 37.  NRS 362.040 is hereby amended to read as follows:

38-10     362.040  Upon receipt of an affidavit from the county [clerk]

38-11  recorder pursuant to NRS 362.050 stating that at least $100 in

38-12  development work has been actually performed upon the patented

38-13  mine or mining claim during the federal mining assessment work

38-14  period ending within the year before the fiscal year for which the

38-15  assessment has been levied, the assessor shall exclude from the roll

38-16  the assessment against the patented mine or mining claim named in

38-17  the affidavit.

38-18     Sec. 38.  NRS 362.050 is hereby amended to read as follows:

38-19     362.050  1.  To obtain the exemption of the surface of a

38-20  patented mine or mining claim from taxation ad valorem, pursuant

38-21  to Section 5 of Article 10 of the Constitution of this state, the owner

38-22  must [submit] record an affidavit [to] with the office of the county

38-23  [clerk] recorder for the county in which the mine is located on or

38-24  before December 30 covering work done during the 12 months next

38-25  preceding 12 a.m. on September 1 of that year. The exemption then

38-26  applies to the taxes for the fiscal year beginning on July 1 following

38-27  the filing of the affidavit. Upon receipt of such an affidavit, the

38-28  county [clerk shall cause it to be recorded in the office of the county

38-29  recorder and transmit it] recorder shall transmit a copy of the

38-30  affidavit, without charge, to the county assessor.

38-31     2.  The affidavit of labor must describe particularly the work

38-32  performed, upon what portion of the mine or claim, and when and

38-33  by whom done, and may be substantially in the following form:

 

38-34  State of Nevada        }

38-35                          }ss.

38-36  County of...... }

 

38-37     ................................, being first duly sworn, deposes and says:

38-38  That development work worth at least $100 was performed upon the

38-39  ............................... patented mine or mining claim, situated in the

38-40  ........................................ Mining District, County of

38-41  ..........................................., State of Nevada, during the federal

38-42  mining assessment work period ending within the year ....... . The

38-43  work was done at the expense of .............................., the owner (or

39-1  one of the owners) of the patented mine or mining claim, for the

39-2  purpose of relieving it from the tax assessment. It was performed by

39-3  ................................, at about ................ feet in a ................ direction

39-4  from the monument of location, and was done between the ........ day

39-5  of the month of ........ of the year ......., and the .......... day of the

39-6  month of .......... of the year ......., and consisted of the following

39-7  work:

39-8  ............................................................................

39-9  ............................................................................

 

39-10                                                                              ...........................

39-11                                                       (Signature)

39-12  Subscribed and sworn to before me

39-13  this ...... day of the month of ...... of the year ......

39-14  ..............................................

39-15  Notary Public (or other person

39-16  authorized to administer oaths)

 

39-17     Sec. 39.  NRS 371.101 is hereby amended to read as follows:

39-18     371.101  1.  Vehicles registered by surviving spouses and

39-19  orphan children not to exceed the amount of $1,000 determined

39-20  valuation, are exempt from taxation, but the exemption must not be

39-21  allowed to anyone but actual bona fide residents of this state, and

39-22  must be filed in but one county in this state to the same family.

39-23     2.  For the purpose of this section, vehicles in which the

39-24  surviving spouse or orphan child has any interest shall be deemed to

39-25  belong entirely to that surviving spouse or orphan child.

39-26     3.  The person claiming the exemption shall file with the

39-27  Department in the county where the exemption is claimed an

39-28  affidavit declaring his residency and that the exemption has been

39-29  claimed in no other county in this state for that year. The affidavit

39-30  must be made before the county assessor or a notary public. After

39-31  the filing of the original affidavit, the county assessor shall mail a

39-32  form for renewal of the exemption to the person each year following

39-33  a year in which the exemption was allowed for that person. The

39-34  form must be designed to facilitate its return by mail by the person

39-35  claiming the exemption.

39-36     4.  A surviving spouse is not entitled to the exemption provided

39-37  by this section in any fiscal year beginning after any remarriage,

39-38  even if the remarriage is later annulled.

39-39     5.  Beginning with the 2005-2006 Fiscal Year, the monetary

39-40  amount in subsection 1 must be adjusted for each fiscal year by

39-41  adding to each amount the product of the amount multiplied by

39-42  the percentage increase in the Consumer Price Index (All Items)

40-1  from December 2003 to the December preceding the fiscal year for

40-2  which the adjustment is calculated.

40-3      Sec. 40.  NRS 371.102 is hereby amended to read as follows:

40-4      371.102  1.  Vehicles registered by a blind person, not to

40-5  exceed the amount of $3,000 determined valuation, are exempt from

40-6  taxation, but the exemption must not be allowed to anyone but bona

40-7  fide residents of this state, and must be filed in but one county in

40-8  this state on account of the same blind person.

40-9      2.  The person claiming the exemption [shall] must file with the

40-10  [Department in] county assessor of the county where the exemption

40-11  is claimed an affidavit declaring [his residency] that he is an actual

40-12  bona fide resident of the State of Nevada, that he is a blind person

40-13  and that the exemption [has been] is claimed in no other county in

40-14  this state . [for that year.] The affidavit must be made before the

40-15  county assessor or a notary public. After the filing of the original

40-16  affidavit, the county assessor shall mail a form for renewal of the

40-17  exemption to the person each year following a year in which the

40-18  exemption was allowed for that person. The form must be designed

40-19  to facilitate its return by mail by the person claiming the exemption.

40-20     3.  Upon first claiming the exemption in a county the claimant

40-21  shall furnish to the [Department] county assessor a certificate of a

40-22  physician licensed under the laws of this state setting forth that he

40-23  has examined the claimant and has found him to be a blind person.

40-24     4.  Beginning with the 2005-2006 Fiscal Year, the monetary

40-25  amount in subsection 1 must be adjusted for each fiscal year by

40-26  adding to each amount the product of the amount multiplied by

40-27  the percentage increase in the Consumer Price Index (All Items)

40-28  from December 2003 to the December preceding the fiscal year for

40-29  which the adjustment is calculated.

40-30     5.  As used in this section, “blind person” includes any person

40-31  whose visual acuity with correcting lenses does not exceed 20/200

40-32  in the better eye, or whose vision in the better eye is restricted to a

40-33  field which subtends an angle of not greater than 20°.

40-34     Sec. 41.  NRS 371.103 is hereby amended to read as follows:

40-35     371.103  1.  Vehicles, to the extent of the determined

40-36  valuation as set forth in subsection 2, registered by any actual bona

40-37  fide resident of the State of Nevada who[:

40-38     (a) Has served a minimum of 90 days on active duty, who was

40-39  assigned to active duty at some time between April 21, 1898, and

40-40  June 15, 1903, or between April 6, 1917, and November 11, 1918,

40-41  or between December 7, 1941, and December 31, 1946, or between

40-42  June 25, 1950, and January 31, 1955;

40-43     (b) Has] has served a minimum of 90 continuous days on active

40-44  duty none of which was for training purposes, [who was assigned to

41-1  active duty at some time between January 1, 1961, and May 7, 1975;

41-2  or

41-3      (c) Has served on active duty in connection with carrying out

41-4  the authorization granted to the President of the United States in

41-5  Public Law 102-1,]and who received, upon severance from service,

41-6  an honorable discharge or certificate of satisfactory service from the

41-7  Armed Forces of the United States, or who, having so served, is still

41-8  serving in the Armed Forces of the United States, is exempt from

41-9  taxation.

41-10     2.  The amount of determined valuation that is exempt from

41-11  taxation pursuant to subsection 1:

41-12     (a) For Fiscal Year 2001-2002, is $1,250;

41-13     (b) For Fiscal Year 2002-2003, is $1,500; and

41-14     (c) For Fiscal Year 2003-2004, is $1,750.

41-15     3.  For the purpose of this section:

41-16     (a) For Fiscal Year 2001-2002, the first $1,250 determined

41-17  valuation of vehicles in which such a person has any interest;

41-18     (b) For Fiscal Year 2002-2003, the first $1,500 determined

41-19  valuation of vehicles in which such a person has any interest; and

41-20     (c) For Fiscal Year 2003-2004, the first $1,750 determined

41-21  valuation of vehicles in which such a person has any

41-22  interest,

41-23  shall be deemed to belong to that person.

41-24     4.  A person claiming the exemption shall file annually with the

41-25  Department in the county where the exemption is claimed an

41-26  affidavit declaring that he is an actual bona fide resident of the State

41-27  of Nevada who meets all the other requirements of subsection 1 and

41-28  that the exemption is claimed in no other county in this state. The

41-29  affidavit must be made before the county assessor or a notary

41-30  public. After the filing of the original affidavit, the county assessor

41-31  shall mail a form for:

41-32     (a) The renewal of the exemption; and

41-33     (b) The designation of any amount to be credited to the

41-34  Veterans’ Home Account[,] established pursuant to

41-35  NRS 417.145,

41-36  to the person each year following a year in which the exemption was

41-37  allowed for that person. The form must be designed to facilitate its

41-38  return by mail by the person claiming the exemption.

41-39     5.  Persons in actual military service are exempt during the

41-40  period of such service from filing annual affidavits of exemption,

41-41  and the Department shall grant exemptions to those persons on the

41-42  basis of the original affidavits filed. In the case of any person who

41-43  has entered the military service without having previously made and

41-44  filed an affidavit of exemption, the affidavit may be filed in his

42-1  behalf during the period of such service by any person having

42-2  knowledge of the facts.

42-3      6.  Before allowing any veteran’s exemption pursuant to the

42-4  provisions of this chapter, the Department shall require proof of

42-5  status of the veteran, and for that purpose shall require production of

42-6  an honorable discharge or certificate of satisfactory service or a

42-7  certified copy thereof, or such other proof of status as may be

42-8  necessary.

42-9      7.  If any person files a false affidavit or produces false proof to

42-10  the Department, and as a result of the false affidavit or false proof a

42-11  tax exemption is allowed to a person not entitled to the exemption,

42-12  he is guilty of a gross misdemeanor.

42-13     Sec. 42.  NRS 371.103 is hereby amended to read as follows:

42-14     371.103  1.  Vehicles, to the extent of $2,000 determined

42-15  valuation, registered by any actual bona fide resident of the State of

42-16  Nevada who[:

42-17     (a) Has served a minimum of 90 days on active duty, who was

42-18  assigned to active duty at some time between April 21, 1898, and

42-19  June 15, 1903, or between April 6, 1917, and November 11, 1918,

42-20  or between December 7, 1941, and December 31, 1946, or between

42-21  June 25, 1950, and January 31, 1955;

42-22     (b) Has] has served a minimum of 90 continuous days on active

42-23  duty none of which was for training purposes, [who was assigned to

42-24  active duty at some time between January 1, 1961, and May 7, 1975;

42-25  or

42-26     (c) Has served on active duty in connection with carrying out

42-27  the authorization granted to the President of the United States in

42-28  Public Law 102-1,] and who received, upon severance from service,

42-29  an honorable discharge or certificate of satisfactory service from the

42-30  Armed Forces of the United States, or who, having so served, is still

42-31  serving in the Armed Forces of the United States, is exempt from

42-32  taxation.

42-33     2.  For the purpose of this section, the first $2,000 determined

42-34  valuation of vehicles in which such a person has any interest shall

42-35  be deemed to belong to that person.

42-36     3.  A person claiming the exemption shall file annually with the

42-37  Department in the county where the exemption is claimed an

42-38  affidavit declaring that he is an actual bona fide resident of the State

42-39  of Nevada who meets all the other requirements of subsection 1 and

42-40  that the exemption is claimed in no other county in this state. The

42-41  affidavit must be made before the county assessor or a notary

42-42  public. After the filing of the original affidavit, the county assessor

42-43  shall mail a form for:

42-44     (a) The renewal of the exemption; and

43-1      (b) The designation of any amount to be credited to the

43-2  Veterans’ Home Account[,] established pursuant to

43-3  NRS 417.145,

43-4  to the person each year following a year in which the exemption was

43-5  allowed for that person. The form must be designed to facilitate its

43-6  return by mail by the person claiming the exemption.

43-7      4.  Persons in actual military service are exempt during the

43-8  period of such service from filing annual affidavits of exemption

43-9  and the Department shall grant exemptions to those persons on the

43-10  basis of the original affidavits filed. In the case of any person who

43-11  has entered the military service without having previously made and

43-12  filed an affidavit of exemption, the affidavit may be filed in his

43-13  behalf during the period of such service by any person having

43-14  knowledge of the facts.

43-15     5.  Before allowing any veteran’s exemption pursuant to the

43-16  provisions of this chapter, the Department shall require proof of

43-17  status of the veteran, and for that purpose shall require production of

43-18  an honorable discharge or certificate of satisfactory service or a

43-19  certified copy thereof, or such other proof of status as may be

43-20  necessary.

43-21     6.  If any person files a false affidavit or produces false proof to

43-22  the Department, and as a result of the false affidavit or false proof a

43-23  tax exemption is allowed to a person not entitled to the exemption,

43-24  he is guilty of a gross misdemeanor.

43-25     7.  Beginning with the 2005-2006 fiscal year, the monetary

43-26  amounts in subsections 1 and 2 must be adjusted for each fiscal year

43-27  by adding to each amount the product of the amount multiplied by

43-28  the percentage increase in the Consumer Price Index (All Items)

43-29  from December 2003 to the December preceding the fiscal year for

43-30  which the adjustment is calculated.

43-31     Sec. 43.  NRS 371.1035 is hereby amended to read as follows:

43-32     371.1035  1.  Any person who qualifies for an exemption

43-33  pursuant to NRS 371.103 or 371.104 may, in lieu of claiming his

43-34  exemption:

43-35     (a) Pay to the Department all or any portion of the amount by

43-36  which the tax would be reduced if he claimed his exemption; and

43-37     (b) Direct the Department to deposit that amount for credit to

43-38  the Veterans’ Home Account established pursuant to NRS 417.145.

43-39     2.  Any person who wishes to waive his exemption pursuant to

43-40  this section shall designate the amount to be credited to the Account

43-41  on a form provided by the Department.

43-42     3.  The Department shall deposit any money received pursuant

43-43  to this section with the State Treasurer for credit to the Veterans’

43-44  Home Account established pursuant to NRS 417.145. The State

43-45  Treasurer shall not accept:

44-1      (a) For Fiscal Year 2001-2002, more than a total of $1,250,000;

44-2      (b) For Fiscal Year 2002-2003, more than a total of $1,500,000;

44-3  and

44-4      (c) For Fiscal Year 2003-2004, more than a total of

44-5  $1,750,000,

44-6  for credit to the Account pursuant to this section and NRS 361.0905

44-7  during any fiscal year.

44-8      Sec. 44.  NRS 371.1035 is hereby amended to read as follows:

44-9      371.1035  1.  Any person who qualifies for an exemption

44-10  pursuant to NRS 371.103 or 371.104 may, in lieu of claiming his

44-11  exemption:

44-12     (a) Pay to the Department all or any portion of the amount by

44-13  which the tax would be reduced if he claimed his exemption; and

44-14     (b) Direct the Department to deposit that amount for credit to

44-15  the Veterans’ Home Account established pursuant to NRS 417.145.

44-16     2.  Any person who wishes to waive his exemption pursuant to

44-17  this section shall designate the amount to be credited to the Account

44-18  on a form provided by the Department.

44-19     3.  The Department shall deposit any money received pursuant

44-20  to this section with the State Treasurer for credit to the Veterans’

44-21  Home Account established pursuant to NRS 417.145. The State

44-22  Treasurer shall not accept more than a total of $2,000,000 for credit

44-23  to the Account pursuant to this section and NRS 361.0905 during

44-24  any fiscal year.

44-25     Sec. 45.  NRS 371.104 is hereby amended to read as follows:

44-26     371.104  1.  A bona fide resident of the State of Nevada who

44-27  has incurred a permanent service-connected disability and has been

44-28  honorably discharged from the Armed Forces of the United States,

44-29  or his surviving spouse, is entitled to a veteran’s exemption from the

44-30  payment of governmental services taxes on vehicles of the following

44-31  determined valuations:

44-32     (a) If he has a disability of 100 percent:

44-33         (1) For Fiscal Year 2001-2002, the first $12,500 of

44-34  determined valuation;

44-35         (2) For Fiscal Year 2002-2003, the first $15,000 of

44-36  determined valuation; and

44-37         (3) For Fiscal Year 2003-2004, the first $17,500 of

44-38  determined valuation.

44-39     (b) If he has a disability of 80 to 99 percent, inclusive:

44-40         (1) For Fiscal Year 2001-2002, the first $9,375 of determined

44-41  valuation;

44-42         (2) For Fiscal Year 2002-2003, the first $11,250 of

44-43  determined valuation; and

44-44         (3) For Fiscal Year 2003-2004, the first $13,125 of

44-45  determined valuation.

45-1      (c) If he has a disability of 60 to 79 percent, inclusive:

45-2          (1) For Fiscal Year 2001-2002, the first $6,250 of determined

45-3  valuation;

45-4          (2) For Fiscal Year 2002-2003, the first $7,500 of determined

45-5  valuation; and

45-6          (3) For Fiscal Year 2003-2004, the first $8,750 of determined

45-7  valuation.

45-8      2.  For the purpose of this section:

45-9      (a) For Fiscal Year 2001-2002, the first $12,500 determined

45-10  valuation of vehicles in which an applicant has any interest;

45-11     (b) For Fiscal Year 2002-2003, the first $15,000 of determined

45-12  valuation of vehicles in which an applicant has any interest; and

45-13     (c) For Fiscal Year 2003-2004, the first $17,500 of determined

45-14  valuation of vehicles in which an applicant has any

45-15  interest,

45-16  shall be deemed to belong entirely to that person.

45-17     3.  A person claiming the exemption shall file annually with the

45-18  Department in the county where the exemption is claimed an

45-19  affidavit declaring that he is a bona fide resident of the State of

45-20  Nevada who meets all the other requirements of subsection 1 and

45-21  that the exemption is claimed in no other county within this state.

45-22  After the filing of the original affidavit, the county assessor shall

45-23  mail a form for :

45-24     (a) The renewal of the exemption ; and

45-25     (b) The designation of any amount to be credited to the

45-26  Veterans’ Home Account established pursuant to

45-27  NRS 417.145,

45-28  to the person each year following a year in which the exemption was

45-29  allowed for that person. The form must be designed to facilitate its

45-30  return by mail by the person claiming the exemption.

45-31     4.  Before allowing any exemption pursuant to the provisions of

45-32  this section, the Department shall require proof of the applicant’s

45-33  status, and for that purpose shall require production of:

45-34     (a) A certificate from the Department of Veterans Affairs that

45-35  the veteran has incurred a permanent service-connected disability,

45-36  which shows the percentage of that disability; and

45-37     (b) Any one of the following:

45-38         (1) An honorable discharge;

45-39         (2) A certificate of satisfactory service; or

45-40         (3) A certified copy of either of these documents.

45-41     5.  A surviving spouse claiming an exemption pursuant to this

45-42  section must file with the Department in the county where the

45-43  exemption is claimed an affidavit declaring that:

45-44     (a) The surviving spouse was married to and living with the

45-45  disabled veteran for the 5 years preceding his death;

46-1      (b) The disabled veteran was eligible for the exemption at the

46-2  time of his death; and

46-3      (c) The surviving spouse has not remarried.

46-4  The affidavit required by this subsection is in addition to the

46-5  certification required pursuant to subsections 3 and 4. After the

46-6  filing of the original affidavit required by this subsection, the county

46-7  assessor shall mail a form for renewal of the exemption to the

46-8  person each year following a year in which the exemption was

46-9  allowed for that person. The form must be designed to facilitate its

46-10  return by mail by the person claiming the exemption.

46-11     6.  If a tax exemption is allowed under this section, the claimant

46-12  is not entitled to an exemption under NRS 371.103.

46-13     7.  If any person makes a false affidavit or produces false proof

46-14  to the Department, and as a result of the false affidavit or false

46-15  proof, the person is allowed a tax exemption to which he is not

46-16  entitled, he is guilty of a gross misdemeanor.

46-17     Sec. 46.  NRS 371.104 is hereby amended to read as follows:

46-18     371.104  1.  A bona fide resident of the State of Nevada who

46-19  has incurred a permanent service-connected disability and has been

46-20  honorably discharged from the Armed Forces of the United States,

46-21  or his surviving spouse, is entitled to a veteran’s exemption from the

46-22  payment of governmental services taxes on vehicles of the following

46-23  determined valuations:

46-24     (a) If he has a disability of 100 percent, the first $20,000 of

46-25  determined valuation.

46-26     (b) If he has a disability of 80 to 99 percent, inclusive, the first

46-27  $15,000 of determined valuation.

46-28     (c) If he has a disability of 60 to 79 percent, inclusive, the first

46-29  $10,000 of determined valuation.

46-30     2.  For the purpose of this section, the first $20,000 of

46-31  determined valuation of vehicles in which an applicant has any

46-32  interest, shall be deemed to belong entirely to that person.

46-33     3.  A person claiming the exemption shall file annually with the

46-34  Department in the county where the exemption is claimed an

46-35  affidavit declaring that he is a bona fide resident of the State of

46-36  Nevada who meets all the other requirements of subsection 1 and

46-37  that the exemption is claimed in no other county within this state.

46-38  After the filing of the original affidavit, the county assessor shall

46-39  mail a form for :

46-40     (a) The renewal of the exemption ; and

46-41     (b) The designation of any amount to be credited to the

46-42  Veterans’ Home Account established pursuant to

46-43  NRS 417.145,

47-1  to the person each year following a year in which the exemption was

47-2  allowed for that person. The form must be designed to facilitate its

47-3  return by mail by the person claiming the exemption.

47-4      4.  Before allowing any exemption pursuant to the provisions of

47-5  this section, the Department shall require proof of the applicant’s

47-6  status, and for that purpose shall require production of:

47-7      (a) A certificate from the Department of Veterans Affairs that

47-8  the veteran has incurred a permanent service-connected disability,

47-9  which shows the percentage of that disability; and

47-10     (b) Any one of the following:

47-11         (1) An honorable discharge;

47-12         (2) A certificate of satisfactory service; or

47-13         (3) A certified copy of either of these documents.

47-14     5.  A surviving spouse claiming an exemption pursuant to this

47-15  section must file with the Department in the county where the

47-16  exemption is claimed an affidavit declaring that:

47-17     (a) The surviving spouse was married to and living with the

47-18  disabled veteran for the 5 years preceding his death;

47-19     (b) The disabled veteran was eligible for the exemption at the

47-20  time of his death; and

47-21     (c) The surviving spouse has not remarried.

47-22  The affidavit required by this subsection is in addition to the

47-23  certification required pursuant to subsections 3 and 4. After the

47-24  filing of the original affidavit required by this subsection, the county

47-25  assessor shall mail a form for renewal of the exemption to the

47-26  person each year following a year in which the exemption was

47-27  allowed for that person. The form must be designed to facilitate its

47-28  return by mail by the person claiming the exemption.

47-29     6.  If a tax exemption is allowed under this section, the claimant

47-30  is not entitled to an exemption under NRS 371.103.

47-31     7.  If any person makes a false affidavit or produces false proof

47-32  to the Department, and as a result of the false affidavit or false proof

47-33  the person is allowed a tax exemption to which he is not entitled, he

47-34  is guilty of a gross misdemeanor.

47-35     8.  Beginning with the 2005-2006 fiscal year, the monetary

47-36  amounts in subsections 1 and 2 must be adjusted for each fiscal year

47-37  by adding to each amount the product of the amount multiplied by

47-38  the percentage increase in the Consumer Price Index (All Items)

47-39  from December 2003 to the December preceding the fiscal year for

47-40  which the adjustment is calculated.

47-41     Sec. 47.  NRS 111.312 is hereby amended to read as follows:

47-42     111.312  1.  The county recorder shall not record with respect

47-43  to real property, a notice of completion, a declaration of homestead,

47-44  a lien or notice of lien, an affidavit of death, a mortgage or deed of

47-45  trust, or any conveyance of real property or instrument in writing

48-1  setting forth an agreement to convey real property unless the

48-2  document being recorded contains:

48-3      (a) The mailing address of the grantee or, if there is no grantee,

48-4  the mailing address of the person who is requesting the recording of

48-5  the document; and

48-6      (b) [The] Except as otherwise provided in subsection 2, the

48-7  assessor’s parcel number of the property at the top left corner of the

48-8  first page of the document, if the county assessor has assigned a

48-9  parcel number to the property. The parcel number must comply

48-10  with the current system for numbering parcels used by the county

48-11  assessor’s office. The county recorder is not required to verify that

48-12  the assessor’s parcel number is correct.

48-13     2.  [The] Any document relating exclusively to the transfer of

48-14  water rights may be recorded without containing the assessor’s

48-15  parcel number of the property.

48-16     3.  Except as otherwise provided in this subsection, the county

48-17  recorder shall not record with respect to real property any

48-18  conveyance of real property or instrument in writing setting forth an

48-19  agreement to convey real property unless the document being

48-20  recorded contains the name and address of the person to whom a

48-21  statement of the taxes assessed on the real property is to be mailed.

48-22     [3.] The provisions of this subsection do not apply to:

48-23     (a) A declaration of homestead.

48-24     (b) A lien or notice of lien.

48-25     (c) A mortgage or deed of trust or any breach, assignment or

48-26  reconveyance relating to a mortgage or deed of trust.

48-27     4.  The assessor’s parcel number shall not be deemed to be a

48-28  complete legal description of the real property conveyed.

48-29     [4.] 5. Except as otherwise provided in subsection [5,] 6, if a

48-30  document that is being recorded includes a legal description of real

48-31  property that is provided in metes and bounds, the document must

48-32  include the name and mailing address of the person who prepared

48-33  the legal description. The county recorder is not required to verify

48-34  the accuracy of the name and mailing address of such a person.

48-35     [5.] 6. If a document described in subsection [4] 5 previously

48-36  has been recorded, the document must include all information

48-37  necessary to identify and locate the previous recording, but the name

48-38  and mailing address of the person who prepared the legal

48-39  description is not required for the document to be recorded. The

48-40  county recorder is not required to verify the accuracy of the

48-41  information concerning the previous recording.

48-42     Sec. 48.  NRS 247.180 is hereby amended to read as follows:

48-43     247.180  1.  Except as otherwise provided in NRS 111.312,

48-44  whenever a document conveying, encumbering or mortgaging both

48-45  real and personal property is presented to a county recorder for

49-1  recording, the county recorder shall record the document. The

49-2  record must be indexed in the real estate index as deeds and other

49-3  conveyances are required by law to be indexed, and for which the

49-4  county recorder may receive the same fees as are allowed by law for

49-5  recording and indexing deeds and other documents, but only one fee

49-6  for the recording of a document may be collected.

49-7      2.  A county recorder who records a document pursuant to this

49-8  section shall, within 7 working days after he records the document,

49-9  provide to the county assessor at no charge:

49-10     (a) A duplicate copy of the document and any supporting

49-11  documents; or

49-12     (b) Access to the digital document and any digital supporting

49-13  documents. Such documents must be compatible with the

49-14  information technology used by the county assessor.

49-15     Sec. 49.  NRS 247.306 is hereby amended to read as follows:

49-16     247.306  1.  If a county recorder imposes an additional fee

49-17  pursuant to subsection 2 of NRS 247.305, the proceeds collected

49-18  from such a fee must be accounted for separately in the county

49-19  general fund. Any interest earned on money in the account, after

49-20  deducting any applicable charges, must be credited to the account.

49-21  Money that remains in the account at the end of a fiscal year does

49-22  not revert to the county general fund, and the balance in the account

49-23  must be carried forward to the next fiscal year.

49-24     2.  The money in the account must be used only to acquire

49-25  technology for or improve the technology used in the office of the

49-26  county recorder and, at his discretion, may be used by other

49-27  county offices that do business with the county recorder, including,

49-28  without limitation, costs related to acquiring or improving

49-29  technology for converting and archiving records, purchasing

49-30  hardware and software, maintaining the technology, training

49-31  employees in the operation of the technology and contracting for

49-32  professional services relating to the technology.

49-33     3.  The county recorder shall submit an annual report to the

49-34  board of county commissioners of the county which contains:

49-35     (a) An estimate of the proceeds that the county recorder will

49-36  collect from the additional fee imposed pursuant to subsection 2 of

49-37  NRS 247.305 in the following fiscal year; and

49-38     (b) A proposal for expenditures of the proceeds from the

49-39  additional fee imposed pursuant to subsection 2 of NRS 247.305 for

49-40  the costs related to the technology required for the office of the

49-41  county recorder for the following fiscal year.

49-42     Sec. 50.  Chapter 268 of NRS is hereby amended by adding

49-43  thereto a new section to read as follows:

49-44     1.  A county assessor may request that the governing body of a

49-45  city realign one or more of the boundary lines between the city and

50-1  the unincorporated area of the county or between two cities to

50-2  adjust a boundary that bisects a parcel of land causing the

50-3  creation of more than one tax parcel from a single legal parcel.

50-4  Notwithstanding any other provision of law, the governing body

50-5  may, by ordinance or other appropriate legal action, with the

50-6  consent of the board of county commissioners or the governing

50-7  body of the other city, respectively, adjust the boundary to exclude

50-8  the portion of the split parcel from the city.

50-9      2.  Where any territory is detached from a city as provided in

50-10  this section, provision must be made for such proportion of any

50-11  outstanding general obligations of the city as the assessed

50-12  valuation of property in the territory bears to the total assessed

50-13  valuation of property in the city and for such proportion of any

50-14  obligations secured by the pledge of revenues from a public

50-15  improvement as the revenue arising within the territory bears to

50-16  the total revenue from such improvement as follows:

50-17     (a) If the territory is included in another city, the proportionate

50-18  obligation must be assumed according to its terms by the annexing

50-19  city;

50-20     (b) If the territory is included in the unincorporated area of

50-21  the county, taxes must be levied by the board of county

50-22  commissioners upon all taxable property in the district, sufficient

50-23  to discharge the proportionate share of the debt for the general

50-24  obligation according to its terms; or

50-25     (c) Where substantially all of the physical improvements for

50-26  which the obligation was incurred are within the territory

50-27  remaining in the city, with the consent of the governing body of

50-28  the city from which such territory is detached and of the holders of

50-29  such obligations, the entire obligation may be assumed by the city

50-30  from which such territory is detached and the detached territory

50-31  released therefrom.

50-32     Sec. 51.  NRS 268.570 is hereby amended to read as follows:

50-33     268.570  The provisions of NRS 268.570 to 268.608, inclusive,

50-34  and section 50 of this act, apply only to cities located in a county

50-35  whose population is 400,000 or more.

50-36     Sec. 52.  NRS 268.574 is hereby amended to read as follows:

50-37     268.574  As used in NRS 268.570 to 268.608, inclusive[:] ,

50-38  and section 50 of this act:

50-39     1.  “Contiguous” means either abutting directly on the boundary

50-40  of the annexing municipality or separated from the boundary thereof

50-41  by a street, alley, public right-of-way, creek, river or the right-of-

50-42  way of a railroad or other public service corporation, or by lands

50-43  owned by the annexing municipality, by some other political

50-44  subdivision of the State or by the State of Nevada.

51-1      2.  “Lot or parcel” means any tract of land of sufficient size to

51-2  constitute a legal building lot as determined by the zoning ordinance

51-3  of the county in which the territory proposed to be annexed is

51-4  situated. If such county has not enacted a zoning ordinance, the

51-5  question of what constitutes a building lot shall be determined by

51-6  reference to the zoning ordinance of the annexing municipality.

51-7      3.  “Majority of the property owners” in a territory means the

51-8  record owners of real property:

51-9      (a) Whose combined value is greater than 50 percent of the total

51-10  value of real property in the territory, as determined by assessment

51-11  for taxation; and

51-12     (b) Whose combined area is greater than 50 percent of the total

51-13  area of the territory, excluding lands held by public bodies.

51-14     4.  A lot or parcel of land is “used for residential purposes” if it

51-15  is 5 acres or less in area and contains a habitable dwelling unit of a

51-16  permanent nature.

51-17     Sec. 53.  NRS 268.600 is hereby amended to read as follows:

51-18     268.600  1.  Whenever the corporate limits of any city are

51-19  extended in accordance with the provisions of NRS 268.570 to

51-20  268.608, inclusive, the governing body of such city shall cause an

51-21  accurate map or plat of the annexed territory, prepared under the

51-22  supervision of a competent surveyor or engineer, together with a

51-23  certified copy of the annexation ordinance in respect thereof, to be

51-24  recorded in the office of the county recorder of the county in which

51-25  such territory is situated, which recording shall be done prior to the

51-26  effective date of the annexation as specified in the annexation

51-27  ordinance. A duplicate copy of such map or plat and such

51-28  annexation ordinance shall be filed with the Department of

51-29  Taxation.

51-30     2.  A county recorder who records a map or plat pursuant to this

51-31  section shall, within 7 working days after he records the map or plat,

51-32  provide to the county assessor at no charge:

51-33     (a) A duplicate copy of the map or plat and any supporting

51-34  documents; or

51-35     (b) Access to the digital map or plat and any digital supporting

51-36  documents. The map or plat and the supporting documents must

51-37  be compatible with the information technology used by the county

51-38  assessor.

51-39     Sec. 54.  NRS 268.785 is hereby amended to read as follows:

51-40     268.785  1.  After creation of the district, the council shall

51-41  annually ascertain and include in its budget the total amount of

51-42  money to be derived from assessments required to provide the

51-43  higher level of police protection found beneficial to the public

51-44  interest for the next ensuing fiscal year.

52-1      2.  The city council shall designate an existing citizens’ group

52-2  within the area or create an advisory committee, to recommend to

52-3  the council any appropriate changes in the level or kind of additional

52-4  police protection to be provided in the district. The council shall

52-5  consider these recommendations, and any others that may be offered

52-6  by interested persons, at a public hearing before adopting its annual

52-7  budget for the district.

52-8      3.  The total amount of money to be derived from assessments

52-9  for the next ensuing fiscal year must be apportioned among the

52-10  individual property owners in the district based upon the relative

52-11  special benefit received by each property using an apportionment

52-12  method approved by the city council. On or before April 20 of each

52-13  year, a notice specifying the proposed amount of the assessment for

52-14  the next ensuing fiscal year must be mailed to each property owner.

52-15  The city council shall hold a public hearing concerning the

52-16  assessments at the same time and place as the hearing on the

52-17  tentative budget. The city council shall levy the assessments after

52-18  the hearing but not later than June 1. The assessments so levied must

52-19  be paid in installments on or before the dates specified for

52-20  installments paid pursuant to subsection [5] 6 of NRS 361.483. Any

52-21  installment payment that is not paid on or before the date on which

52-22  it is due, together with any interest or penalty and the cost of

52-23  collecting any such amounts, is a lien upon the property upon which

52-24  it is levied equal in priority to a lien for general taxes and may be

52-25  collected in the same manner.

52-26     4.  A district is not entitled to receive any distribution of

52-27  supplemental city-county relief tax.

52-28     Sec. 55.  NRS 268.795 is hereby amended to read as follows:

52-29     268.795  1.  After creation of the district, the council shall

52-30  annually ascertain and include in its budget the total amount of

52-31  money to be derived from assessments required to provide the

52-32  maintenance found beneficial to the public interest for the next

52-33  ensuing fiscal year.

52-34     2.  The city council shall designate an existing citizens’ group

52-35  within the area or create an advisory committee, to recommend to

52-36  the council any appropriate changes in the level or kind of

52-37  maintenance to be provided in the district. The council shall

52-38  consider these recommendations, and any others that may be offered

52-39  by interested persons, at a public hearing before adopting its annual

52-40  budget for the district.

52-41     3.  The total amount of money to be derived from assessments

52-42  for the next ensuing fiscal year must be apportioned among the

52-43  individual property owners in the district based upon the relative

52-44  special benefit received by each property using an apportionment

52-45  method approved by the city council. On or before April 20 of each

53-1  year, a notice specifying the proposed amount of the assessment for

53-2  the next ensuing fiscal year must be mailed to each property owner.

53-3  The city council shall hold a public hearing concerning the

53-4  assessments at the same time and place as the hearing on the

53-5  tentative budget. The city council shall levy the assessments after

53-6  the hearing but not later than June 1. The assessments so levied must

53-7  be paid in installments on or before the dates specified for

53-8  installments paid pursuant to subsection [5] 6 of NRS 361.483. Any

53-9  installment payment that is not paid on or before the date on which

53-10  it is due, together with any interest or penalty and the cost of

53-11  collecting any such amounts, is a lien upon the property upon which

53-12  it is levied equal in priority to a lien for general taxes and may be

53-13  collected in the same manner.

53-14     4.  A district is not entitled to receive any distribution of

53-15  supplemental city-county relief tax.

53-16     Sec. 56.  NRS 270.090 is hereby amended to read as follows:

53-17     270.090  1.  The findings of fact and conclusions of law and

53-18  judgment must be made and entered as in other cases, and

53-19  exceptions, motions for new trial and appeals may be had as

53-20  provided in NRS and the Nevada Rules of Appellate Procedure.

53-21     2.  The court or judge thereof shall in the findings and decree

53-22  establish a definite map or plat of the city, or part thereof or addition

53-23  thereto, in accordance with the pleadings and proof, and shall, by

53-24  reference, make a part of the findings and judgment the map or plat

53-25  so established.

53-26     3.  Wherever blocks or parts of blocks in the original lost,

53-27  destroyed, conflicting, erroneous or faulty maps or plats have been

53-28  insufficiently or incorrectly platted, numbered or lettered, the

53-29  omission, insufficiency or fault must be supplied and corrected in

53-30  accordance with the pleadings and proof.

53-31     4.  If the map or plat prepared by the surveyor is inadequate or

53-32  impracticable of use for the judgment, the judgment or decree may

53-33  require the making of a new map or plat in accordance with the

53-34  provisions of the findings and judgment.

53-35     5.  A certified copy of the judgment, together with the map or

53-36  plat as is established by the court, must be recorded in the office of

53-37  the county recorder of the county in which the action is tried. All the

53-38  ties and descriptions of section or quarter section corners,

53-39  monuments or marks required by NRS 270.020 must appear on the

53-40  map finally established by the judgment. The county recorder may

53-41  collect and receive as his fees for recording and indexing the

53-42  certified copy of the judgment and map, $10 for the map, and the

53-43  specific statutory fees for the judgment, but not exceeding $50.

53-44     6.  The judgment may require that all prior existing maps in

53-45  conflict with the map or plat adopted be so marked or identified by

54-1  the county recorder to show the substitution of the new map or plat

54-2  in place thereof.

54-3      7.  A county recorder who records a map or plat pursuant to this

54-4  section shall, within 7 working days after he records the map or plat,

54-5  provide to the county assessor at no charge:

54-6      (a) A duplicate copy of the map or plat and any supporting

54-7  documents; or

54-8      (b) Access to the digital map or plat and any digital supporting

54-9  documents. The map or plat and the supporting documents must

54-10  be compatible with the information technology used by the county

54-11  assessor.

54-12     Sec. 57.  NRS 278.460 is hereby amended to read as follows:

54-13     278.460  1.  A county recorder shall not record any final map

54-14  unless the map:

54-15     (a) Contains or is accompanied by the report of a title company

54-16  and all the certificates of approval, conveyance and consent required

54-17  by the provisions of NRS 278.374 to 278.378, inclusive, and by the

54-18  provisions of any local ordinance; and

54-19     (b) Is accompanied by a written statement signed by the

54-20  treasurer of the county in which the land to be divided is located

54-21  indicating that all property taxes on the land for the fiscal year have

54-22  been paid and that the full amount of any deferred property taxes for

54-23  the conversion of the property from agricultural use has been paid

54-24  pursuant to NRS 361A.265.

54-25     2.  The provisions of NRS 278.010 to 278.630, inclusive, do not

54-26  prevent the recording, pursuant to the provisions of NRS 278.010 to

54-27  278.630, inclusive, and any applicable local ordinances, of a map of

54-28  any land which is not a subdivision, nor do NRS 278.010 to

54-29  278.630, inclusive, prohibit the recording of a map in accordance

54-30  with the provisions of any statute requiring the recording of

54-31  professional land surveyor’s records of surveys.

54-32     3.  A county recorder shall accept or refuse a final map for

54-33  recordation within 10 days after its delivery to him.

54-34     4.  A county recorder who records a final map pursuant to this

54-35  section shall, within 7 working days after he records the final map,

54-36  provide to the county assessor at no charge:

54-37     (a) A duplicate copy of the final map and any supporting

54-38  documents; or

54-39     (b) Access to the digital final map and any digital supporting

54-40  documents. The map and supporting documents must be

54-41  compatible with the information technology used by the county

54-42  assessor.

 

 

 

55-1      Sec. 58.  NRS 278.467 is hereby amended to read as follows:

55-2      278.467  1.  If the requirement for a parcel map is waived, the

55-3  authority which granted the waiver may require the preparation and

55-4  recordation of a document which contains:

55-5      (a) A legal description of all parts based on a system of

55-6  rectangular surveys;

55-7      (b) A provision for the dedication or reservation of any road

55-8  right-of-way or easement; and

55-9      (c) The approval of the authority which granted the waiver.

55-10     2.  If a description by metes and bounds is necessary in

55-11  describing the parcel division, it must be prepared by a professional

55-12  land surveyor and bear his signature and stamp.

55-13     3.  The person preparing the document may include the

55-14  following statement:

 

55-15     This document was prepared from existing information

55-16  (identifying it and stating where filed and recorded) and the

55-17  undersigned assumes no responsibility for the existence of

55-18  monuments or correctness of other information shown on or

55-19  copied from any such prior documents.

 

55-20     4.  A document recorded pursuant to this section must be

55-21  accompanied by a written statement signed by the treasurer of the

55-22  county in which the land to be divided is located indicating that all

55-23  property taxes on the land for the fiscal year have been paid.

55-24     5.  A county recorder who records a document pursuant to this

55-25  section shall, within 7 working days after he records the document,

55-26  provide to the county assessor at no charge:

55-27     (a) A duplicate copy of the document; or

55-28     (b) Access to the digital document. The document must be

55-29  compatible with the information technology used by the county

55-30  assessor.

55-31     Sec. 59.  NRS 278.468 is hereby amended to read as follows:

55-32     278.468  1.  If a parcel map is approved or deemed approved

55-33  pursuant to NRS 278.464, the preparer of the map shall:

55-34     (a) Cause the approved map to be recorded in the office of the

55-35  county recorder within 1 year after the date the map was approved

55-36  or deemed approved, unless the governing body establishes by

55-37  ordinance a longer period, not to exceed 2 years, for recording the

55-38  map. The map must be accompanied by a written statement signed

55-39  by the treasurer of the county in which the land to be divided is

55-40  located indicating that all property taxes on the land for the fiscal

55-41  year have been paid.

55-42     (b) Pay a fee of $17 for the first sheet of the map plus $10 for

55-43  each additional sheet to the county recorder for filing and indexing.

56-1      2.  Upon receipt of a parcel map, the county recorder shall file

56-2  the map in a suitable place. He shall keep proper indexes of parcel

56-3  maps by the name of grant, tract, subdivision or United States

56-4  subdivision.

56-5      3.  A county recorder who records a parcel map pursuant to this

56-6  section shall, within 7 working days after he records the parcel map,

56-7  provide to the county assessor at no charge:

56-8      (a) A duplicate copy of the parcel map and any supporting

56-9  documents; or

56-10     (b) Access to the digital parcel map and any digital supporting

56-11  documents. The map and supporting documents must be

56-12  compatible with the information technology used by the county

56-13  assessor.

56-14     Sec. 60.  NRS 278.4725 is hereby amended to read as follows:

56-15     278.4725  1.  Except as otherwise provided in this section, if

56-16  the governing body has authorized the planning commission to take

56-17  final action on a final map, the planning commission shall approve,

56-18  conditionally approve or disapprove the final map, basing its action

56-19  upon the requirements of NRS 278.472:

56-20     (a) In a county whose population is 400,000 or more, within 45

56-21  days; or

56-22     (b) In a county whose population is less than 400,000, within 60

56-23  days,

56-24  after accepting the final map as a complete application. The

56-25  planning commission shall file its written decision with the

56-26  governing body. Except as otherwise provided in subsection 5, or

56-27  unless the time is extended by mutual agreement, if the planning

56-28  commission is authorized to take final action and it fails to take

56-29  action within the period specified in this subsection, the final map

56-30  shall be deemed approved unconditionally.

56-31     2.  If there is no planning commission or if the governing body

56-32  has not authorized the planning commission to take final action, the

56-33  governing body or its authorized representative shall approve,

56-34  conditionally approve or disapprove the final map, basing its action

56-35  upon the requirements of NRS 278.472:

56-36     (a) In a county whose population is 400,000 or more, within 45

56-37  days; or

56-38     (b) In a county whose population is less than 400,000, within 60

56-39  days,

56-40  after the final map is accepted as a complete application. Except as

56-41  otherwise provided in subsection 5 or unless the time is extended by

56-42  mutual agreement, if the governing body or its authorized

56-43  representative fails to take action within the period specified in this

56-44  subsection, the final map shall be deemed approved unconditionally.

57-1      3.  An applicant or other person aggrieved by a decision of the

57-2  authorized representative of the governing body or by a final act of

57-3  the planning commission may appeal the decision in accordance

57-4  with the ordinance adopted pursuant to NRS 278.3195.

57-5      4.  If the map is disapproved, the governing body or its

57-6  authorized representative or the planning commission shall return

57-7  the map to the person who proposes to divide the land, with the

57-8  reason for its action and a statement of the changes necessary to

57-9  render the map acceptable.

57-10     5.  If the final map divides the land into 16 lots or more, the

57-11  governing body or its authorized representative or the planning

57-12  commission shall not approve a map, and a map shall not be deemed

57-13  approved, unless:

57-14     (a) Each lot contains an access road that is suitable for use by

57-15  emergency vehicles; and

57-16     (b) The corners of each lot are set by a professional land

57-17  surveyor.

57-18     6.  If the final map divides the land into 15 lots or less, the

57-19  governing body or its authorized representative or the planning

57-20  commission may, if reasonably necessary, require the map to

57-21  comply with the provisions of subsection 5.

57-22     7.  Upon approval, the map must be filed with the county

57-23  recorder. Filing with the county recorder operates as a continuing:

57-24     (a) Offer to dedicate for public roads the areas shown as

57-25  proposed roads or easements of access, which the governing body

57-26  may accept in whole or in part at any time or from time to time.

57-27     (b) Offer to grant the easements shown for public utilities,

57-28  which any public utility may similarly accept without excluding any

57-29  other public utility whose presence is physically compatible.

57-30     8.  The map filed with the county recorder must include:

57-31     (a) A certificate signed and acknowledged by each owner of

57-32  land to be divided consenting to the preparation of the map, the

57-33  dedication of the roads and the granting of the easements.

57-34     (b) A certificate signed by the clerk of the governing body or

57-35  authorized representative of the governing body or the secretary to

57-36  the planning commission that the map was approved, or the affidavit

57-37  of the person presenting the map for filing that the time limited by

57-38  subsection 1 or 2 for action by the governing body or its authorized

57-39  representative or the planning commission has expired and that the

57-40  requirements of subsection 5 have been met. A certificate signed

57-41  pursuant to this paragraph must also indicate, if applicable, that the

57-42  governing body or planning commission determined that a public

57-43  street, easement or utility easement which will not remain in effect

57-44  after a merger and resubdivision of parcels conducted pursuant to

58-1  NRS 278.4925, has been vacated or abandoned in accordance with

58-2  NRS 278.480.

58-3      (c) A written statement signed by the treasurer of the county in

58-4  which the land to be divided is located indicating that all property

58-5  taxes on the land for the fiscal year have been paid.

58-6      9.  A governing body may by local ordinance require a final

58-7  map to include:

58-8      (a) A report from a title company which lists the names of:

58-9          (1) Each owner of record of the land to be divided; and

58-10         (2) Each holder of record of a security interest in the land to

58-11  be divided, if the security interest was created by a mortgage or a

58-12  deed of trust.

58-13     (b) The signature of each owner of record of the land to be

58-14  divided.

58-15     (c) The written consent of each holder of record of a security

58-16  interest listed pursuant to subparagraph (2) of paragraph (a), to the

58-17  preparation and recordation of the final map. A holder of record

58-18  may consent by signing:

58-19         (1) The final map; or

58-20         (2) A separate document that is filed with the final map and

58-21  declares his consent to the division of land.

58-22     10.  After a map has been filed with the county recorder, any lot

58-23  shown thereon may be conveyed by reference to the map, without

58-24  further description.

58-25     11.  The county recorder shall charge and collect for recording

58-26  the map a fee set by the board of county commissioners of not more

58-27  than $50 for the first sheet of the map plus $10 for each additional

58-28  sheet.

58-29     12.  A county recorder who records a final map pursuant to this

58-30  section shall, within 7 working days after he records the final map,

58-31  provide to the county assessor at no charge:

58-32     (a) A duplicate copy of the final map and any supporting

58-33  documents; or

58-34     (b) Access to the digital final map and any digital supporting

58-35  documents. The map and supporting documents must be

58-36  compatible with the information technology used by the county

58-37  assessor.

58-38     Sec. 61.  NRS 278.477 is hereby amended to read as follows:

58-39     278.477  1.  In addition to the requirements of subsection 2, an

58-40  amendment of a recorded subdivision plat, parcel map, map of

58-41  division into large parcels or record of survey which changes or

58-42  purports to change the physical location of any survey monument,

58-43  property line or boundary line is subject to the following

58-44  requirements:

59-1      (a) If the proposed amendment is to a parcel map, map of

59-2  division into large parcels or record of survey, the same procedures

59-3  and requirements as in the original filing.

59-4      (b) If the proposed amendment is to a subdivision plat, only

59-5  those procedures for the approval and filing of a final map.

59-6      2.  Any amended subdivision plat, parcel map, map of division

59-7  into large parcels or record of survey required pursuant to

59-8  subsection 1 must:

59-9      (a) Be identical in size and scale to the document being

59-10  amended, drawn in the manner and on the material provided by law;

59-11     (b) Have the words “Amended Plat of” prominently displayed

59-12  on each sheet above the title of the document amended;

59-13     (c) Have a legal description that describes only the property

59-14  which is to be included in the amendment;

59-15     (d) Have a blank margin for the county recorder’s index

59-16  information;

59-17     [(d)] (e) Have a 3-inch square adjacent to and on the left side of

59-18  the existing square for the county recorder’s information and stamp;

59-19  and

59-20     [(e)] (f) Contain a certificate of the professional land surveyor

59-21  licensed pursuant to chapter 625 of NRS who prepared the

59-22  amendment stating that it complies with all pertinent sections of

59-23  NRS 278.010 to 278.630, inclusive, and 625.340 to 625.380,

59-24  inclusive, and with any applicable local ordinance.

59-25     3.  Any amended subdivision plat, parcel map, map of division

59-26  into large parcels or record of survey that is recorded in support of

59-27  an adjusted boundary must:

59-28     (a) Contain or be accompanied by the report of a title company

59-29  and the certificate required by NRS 278.374 or an order of the

59-30  district court of the county in which the land is located that the

59-31  amendment may be approved without all the necessary signatures if

59-32  the order is based upon a finding that:

59-33         (1) A bona fide effort was made to notify the necessary

59-34  persons;

59-35         (2) All persons who responded to the notice have consented

59-36  to the amendment; and

59-37         (3) The amendment does not adversely affect the persons

59-38  who did not respond; and

59-39     (b) Contain a certificate executed by the appropriate county

59-40  surveyor, county engineer, city surveyor or city engineer, if he is

59-41  registered as a professional land surveyor or civil engineer pursuant

59-42  to chapter 625 of NRS, stating that he has examined the document

59-43  and that it is technically correct.

59-44     4.  Upon recording the amended document, the county recorder

59-45  shall cause a proper notation to be entered upon all recorded sheets

60-1  of the document being amended, if the county recorder does not

60-2  maintain a cumulative index for such maps and amendments. If such

60-3  an index is maintained, the county recorder shall direct an

60-4  appropriate entry for the amendment.

60-5      5.  A county recorder who records a plat, map or record of

60-6  survey pursuant to this section shall, within 7 working days after he

60-7  records the plat, map or record of survey, provide to the county

60-8  assessor at no charge:

60-9      (a) A duplicate copy of the plat, map or record of survey, and

60-10  any supporting documents; or

60-11     (b) Access to the digital plat, map or record of survey, and any

60-12  digital supporting documents. The plat, map or record of survey

60-13  and the supporting documents must be compatible with the

60-14  information technology used by the county assessor.

60-15     Sec. 62.  NRS 278.490 is hereby amended to read as follows:

60-16     278.490  1.  Except as otherwise provided in NRS 278.4925,

60-17  an owner or governing body desiring to revert any recorded

60-18  subdivision map, parcel map, map of division into large parcels, or

60-19  part thereof to acreage or to revert the map or portion thereof, or to

60-20  revert more than one map [recorded under the same tentative map] if

60-21  the parcels to be reverted are contiguous, shall submit a written

60-22  application accompanied by a map of the proposed reversion which

60-23  contains the same survey dimensions as the recorded map or maps

60-24  to the governing body or, if authorized by local ordinance, to the

60-25  planning commission or other authorized person. The application

60-26  must describe the requested changes.

60-27     2.  At its next meeting, or within a period of not more than 30

60-28  days after the filing of the map of reversion, whichever occurs later,

60-29  the governing body or, if authorized by local ordinance, the

60-30  planning commission or other authorized person shall review the

60-31  map and approve, conditionally approve or disapprove it.

60-32     3.  Except for the provisions of this section, NRS 278.4955,

60-33  278.496 and 278.4965 and any provision or local ordinance relating

60-34  to the payment of fees in conjunction with filing, recordation or

60-35  checking of a map of the kind offered, no other provision of NRS

60-36  278.010 to 278.630, inclusive, applies to a map made solely for the

60-37  purpose of reversion of a former map or for reversion of any

60-38  division of land to acreage.

60-39     4.  Upon approval of the map of reversion, it must be recorded

60-40  in the office of the county recorder. The county recorder shall make

60-41  a written notation of the fact on each sheet of the previously

60-42  recorded map affected by the later recording, if the county recorder

60-43  does not maintain a cumulative index for such maps and

60-44  amendments. If such an index is maintained, the county recorder

60-45  shall direct an appropriate entry for the amendment.

61-1      5.  A county recorder who records a map pursuant to this

61-2  section shall, within 7 working days after he records the map,

61-3  provide to the county assessor at no charge:

61-4      (a) A duplicate copy of the map and any supporting documents;

61-5  or

61-6      (b) Access to the digital map and any digital supporting

61-7  documents. The map and supporting documents must be

61-8  compatible with the information technology used by the county

61-9  assessor.

61-10     Sec. 63.  NRS 278.4955 is hereby amended to read as follows:

61-11     278.4955  1.  The map of reversion submitted pursuant to NRS

61-12  278.490 must contain the appropriate certificates required by NRS

61-13  278.376 and 278.377 for the original division of the land, any

61-14  agreement entered into for a required improvement pursuant to NRS

61-15  278.380 for the original division of the land, and the certificates

61-16  required by NRS 278.496 and 278.4965. If the map includes the

61-17  reversion of any street or easement owned by a city, a county or the

61-18  State, the provisions of NRS 278.480 must be followed before

61-19  approval of the map.

61-20     2.  The final map of reversion must [be:

61-21     (a) Prepared] :

61-22     (a) Be prepared by a professional land surveyor licensed

61-23  pursuant to chapter 625 of NRS. The professional land surveyor

61-24  shall state in his certificate that the map has been prepared from

61-25  information on a recorded map or maps that are being reverted. The

61-26  professional land surveyor may state in his certificate that he

61-27  assumes no responsibility for the existence of the monuments or for

61-28  correctness of other information shown on or copied from the

61-29  document. The professional land surveyor shall include in his

61-30  certificate information which is sufficient to identify clearly the

61-31  recorded map or maps being reverted.

61-32     (b) [Clearly] Be clearly and legibly drawn in black permanent

61-33  ink upon good tracing cloth or produced by the use of other

61-34  materials of a permanent nature generally used for such a purpose in

61-35  the engineering profession. Affidavits, certificates and

61-36  acknowledgments must be legibly stamped or printed upon the map

61-37  with black permanent ink.

61-38     3.  The size of each sheet of the final map must be 24 by 32

61-39  inches. A marginal line must be drawn completely around each

61-40  sheet, leaving an entirely blank margin of 1 inch at the top, bottom

61-41  and right edges, and of 2 inches at the left edge along the 24-inch

61-42  dimension.

61-43     4.  The scale of the final map must be large enough to show all

61-44  details clearly and enough sheets must be used to accomplish this

61-45  end.

62-1      5.  The particular number of the sheet and the total number of

62-2  sheets comprising the final map must be stated on each of the sheets

62-3  and its relation to each adjoining sheet must be clearly shown.

62-4      6.  Each future conveyance of the reverted property must

62-5  contain a metes and bounds legal description of the property and

62-6  must include the name and mailing address of the person who

62-7  prepared the legal description.

62-8      Sec. 64.  NRS 502.075 is hereby amended to read as follows:

62-9      502.075  The Division shall issue to a blind person, as defined

62-10  in subsection [4] 5 of NRS 361.085, a hunting license which:

62-11     1.  Authorizes a person selected by the blind person to hunt on

62-12  his behalf if:

62-13     (a) The person selected is a resident of the State of Nevada and

62-14  possesses a valid Nevada hunting license; and

62-15     (b) The blind person is in the company of or in the immediate

62-16  area of the person selected.

62-17     2.  Is issued pursuant and subject to regulations prescribed by

62-18  the Commission.

62-19     3.  Contains the word “Blind” printed on the face of the license.

62-20     Sec. 65.  NRS 517.213 is hereby amended to read as follows:

62-21     517.213  1.  The county recorder shall include all patented

62-22  mines and mining claims in the county on the county map of mining

62-23  claims in a manner which clearly distinguishes the patented mines

62-24  and mining claims from the unpatented claims.

62-25     2.  When a record of survey filed with the county by a

62-26  registered surveyor shows the location of a patented mine or mining

62-27  claim, the county recorder shall conform the county map to the

62-28  record of survey if there is any discrepancy between the two maps

62-29  concerning the location of the mine or claim.

62-30     3.  A county recorder who records a map pursuant to this

62-31  section shall, within 7 working days after he records the map,

62-32  provide to the county assessor at no charge:

62-33     (a) A duplicate copy of the map and any supporting documents;

62-34  or

62-35     (b) Access to the digital map and any digital supporting

62-36  documents. The map and supporting documents must be

62-37  compatible with the information technology used by the county

62-38  assessor.

62-39     Sec. 66.  NRS 625.370 is hereby amended to read as follows:

62-40     625.370  1.  The charge for filing and indexing any record of

62-41  survey is $17 for the first page plus $10 for each additional page.

62-42     2.  The record of survey must be suitably filed by the county

62-43  recorder, and he shall keep proper indexes of such survey records by

62-44  name of tract, subdivision or United States land subdivision.

63-1      3.  A county recorder who records a record of survey pursuant

63-2  to this section shall, within 7 working days after he records the

63-3  record of survey, provide to the county assessor at no charge:

63-4      (a) A duplicate copy of the record of survey and supporting

63-5  documents; or

63-6      (b) Access to the digital record of survey and any digital

63-7  supporting documents. The record of survey and supporting

63-8  documents must be compatible with the information technology

63-9  used by the county assessor.

63-10     Sec. 67.  1.  This section and sections 1 to 7, inclusive, 9, 11,

63-11  13 to 41, inclusive, 43, 45 and 47 to 66, inclusive, of this act

63-12  become effective on July 1, 2003.

63-13     2.  Sections 7, 9, 11, 41, 43 and 45 of this act expire by

63-14  limitation on June 30, 2004.

63-15     3.  Sections 8, 10, 12, 42, 44 and 46 of this act become effective

63-16  on July 1, 2004.

 

63-17  H