exempt

                                                 (Reprinted with amendments adopted on April 21, 2003)

 

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, blind person, veteran or disabled veteran; eliminating the exemption from such taxes for an orphan child; 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 the division of legal tax parcels; requiring certain digital documents maintained by a county recorder to be in a form that is acceptable to the county recorder and 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. (Deleted by amendment.)

 

 

2-1  Sec. 2.  Chapter 361 of NRS is hereby amended by adding

2-2  thereto a new section to read as follows:

2-3  A person who owns at least 25 mobile or manufactured homes

2-4  that are leased within a county for commercial purposes and have

2-5  not been converted to real property pursuant to NRS 361.244 shall

2-6  file:

2-7  1.  A written statement required by NRS 361.265 that includes

2-8  an inventory of such homes; and

2-9  2.  With the county assessor of the county in which the homes

2-10  are situated a report of any new or used mobile or manufactured

2-11  homes brought into the county as required by NRS 361.562.

2-12      Sec. 3.  NRS 361.015 is hereby amended to read as follows:

2-13      361.015  “Bona fide resident” means a person who has

2-14  [established] :

2-15      1.  Established a residence in the State of Nevada[, and has

2-16  actually] ; and

2-17      2.  Actually resided in this state for at least 6 months[.] or has

2-18  a valid driver’s license or identification card issued by the

2-19  Department of Motor Vehicles of this state.

2-20      Sec. 4.  NRS 361.080 is hereby amended to read as follows:

2-21      361.080  1.  The property of surviving spouses , [and orphan

2-22  children,] not to exceed the amount of $1,000 assessed valuation, is

2-23  exempt from taxation, but no such exemption may be allowed to

2-24  anyone but actual bona fide residents of this state, and must be

2-25  allowed in but one county in this state to the same family.

2-26      2.  For the purpose of this section, property in which the

2-27  surviving spouse [or orphan child] has any interest shall be deemed

2-28  the property of the surviving spouse . [or orphan child.]

2-29      3.  The person claiming such an exemption shall file with the

2-30  county assessor an affidavit declaring his residency and that the

2-31  exemption has been claimed in no other county in this state for that

2-32  year. The affidavit must be made before the county assessor or a

2-33  notary public. After the filing of the original affidavit, the county

2-34  assessor shall mail a form for renewal of the exemption to the

2-35  person each year following a year in which the exemption was

2-36  allowed for that person. The form must be designed to facilitate its

2-37  return by mail by the person claiming the exemption.

2-38      4.  A surviving spouse is not entitled to the exemption provided

2-39  by this section in any fiscal year beginning after any remarriage,

2-40  even if the remarriage is later annulled.

2-41      5.  Beginning with the 2005-2006 fiscal year, the monetary

2-42  amount in subsection 1 must be adjusted for each fiscal year by

2-43  adding to each amount the product of the amount multiplied by

2-44  the percentage increase in the Consumer Price Index (All Items)

3-1  from December 2003 to the December preceding the fiscal year for

3-2  which the adjustment is calculated.

3-3  Sec. 5.  NRS 361.082 is hereby amended to read as follows:

3-4  361.082  1.  That portion of real property and tangible

3-5  personal property which is used for housing and related facilities for

3-6  persons with low incomes is exempt from taxation if the portion of

3-7  property qualifies as a low-income unit and is part of a qualified

3-8  low-income housing project that is funded in part by federal money

3-9  appropriated pursuant to 42 U.S.C. §§ 12701 et seq. for the year in

3-10  which the exemption applies.

3-11      2.  The portion of a qualified low-income housing project that is

3-12  entitled to the property tax exemption pursuant to subsection 1 must

3-13  be determined by dividing the total assessed value of the housing

3-14  project and the land upon which it is situated into the assessed value

3-15  of the low-income units and related facilities that are occupied by or

3-16  used exclusively [by] for persons with low incomes.

3-17      3.  The Nevada Tax Commission shall, by regulation, prescribe

3-18  a form for an application for the exemption described in subsection

3-19  1. After an original application is filed, the county assessor of the

3-20  county in which the housing project is located may mail a form for

3-21  the renewal of the exemption to the owner of the housing project

3-22  each year following a year in which the exemption was allowed for

3-23  that project.

3-24      4.  A renewal form returned to a county assessor must

3-25  indicate the total number of units in the housing project and the

3-26  number of units used for housing and related facilities for persons

3-27  with low incomes. If the owner of a housing project fails to

3-28  provide a properly completed renewal form to the county assessor

3-29  of the county in which the project is located by the date required in

3-30  NRS 361.155, or fails to qualify for the exemption described in

3-31  subsection 1, he is not entitled to the exemption in the following

3-32  fiscal year.

3-33      5.  As used in this section, the terms “low-income unit” and

3-34  “qualified low-income housing project” have the meanings ascribed

3-35  to them in 26 U.S.C. § 42.

3-36      Sec. 6.  NRS 361.085 is hereby amended to read as follows:

3-37      361.085  1.  The property of all blind persons, not to exceed

3-38  the amount of $3,000 of assessed valuation, is exempt from taxation,

3-39  including community property to the extent only of the blind

3-40  person’s interest therein, but no such exemption may be allowed to

3-41  anyone but bona fide residents of this state, and must be allowed in

3-42  but one county in this state on account of the same blind person.

3-43      2.  The person claiming such an exemption [shall] must file

3-44  with the county assessor an affidavit declaring [his residency] that

3-45  he is an actual bona fide resident of the State of Nevada, that he is

4-1  a blind person and that the exemption [has been] is claimed in no

4-2  other county in this state . [for that year.] The affidavit must be

4-3  made before the county assessor or a notary public. After the filing

4-4  of the original affidavit, the county assessor shall mail a form for

4-5  renewal of the exemption to the person each year following a year in

4-6  which the exemption was allowed for that person. The form must be

4-7  designed to facilitate its return by mail by the person claiming the

4-8  exemption.

4-9  3.  Upon first claiming the exemption in a county the claimant

4-10  shall furnish to the assessor a certificate of a licensed physician

4-11  [licensed under the laws of this state] setting forth that he has

4-12  examined the claimant and has found him to be a blind person.

4-13      4.  Beginning with the 2005-2006 fiscal year, the monetary

4-14  amount in subsection 1 must be adjusted for each fiscal year by

4-15  adding to each amount the product of the amount multiplied by

4-16  the percentage increase in the Consumer Price Index (All Items)

4-17  from December 2003 to the December preceding the fiscal year for

4-18  which the adjustment is calculated.

4-19      5.  As used in this section, “blind person” includes any person

4-20  whose visual acuity with correcting lenses does not exceed 20/200

4-21  in the better eye, or whose vision in the better eye is restricted to a

4-22  field which subtends an angle of not greater than 20°.

4-23      Sec. 7.  NRS 361.090 is hereby amended to read as follows:

4-24      361.090  1.  The property, to the extent of the assessed

4-25  valuation as set forth in subsection 2, of any actual bona fide

4-26  resident of the State of Nevada who:

4-27      (a) Has served a minimum of 90 days on active duty, who was

4-28  assigned to active duty at some time between April 21, 1898, and

4-29  June 15, 1903, or between April 6, 1917, and November 11, 1918,

4-30  or between December 7, 1941, and December 31, 1946, or between

4-31  June 25, 1950, and [January 31, 1955;] December 31, 1960, or

4-32  between July 1, 1958, and November 1, 1958, or between

4-33  December 31, 1960, and May 7, 1975, or between September 26,

4-34  1982, and December 1, 1987, or between October 23, 1983, and

4-35  November 21, 1983, or between December 20, 1989, and

4-36  January 31, 1990, or between August 2, 1990, and April 11, 1991,

4-37  or between December 5, 1992, and March 31, 1994, or between

4-38  November 20, 1995, and December 20, 1996;

4-39      (b) Has served a minimum of 90 continuous days on active duty

4-40  none of which was for training purposes, who was assigned to active

4-41  duty at some time between January 1, 1961, and May 7, 1975; [or]

4-42      (c) Has served on active duty in connection with carrying out

4-43  the authorization granted to the President of the United States in

4-44  Public Law 102-1 [,] ; or

4-45      (d) Has served on active duty in connection with a campaign

4-46  or expedition for service in which a medal has been authorized by

5-1  the government of the United States, regardless of the number of

5-2  days served on active duty,

5-3  and who received, upon severance from service, an honorable

5-4  discharge or certificate of satisfactory service from the Armed

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

5-6  in the Armed Forces of the United States, is exempt from taxation.

5-7  2.  The amount of assessed valuation that is exempt from

5-8  taxation pursuant to subsection 1:

5-9  (a) For Fiscal Year 2001-2002, is $1,250;

5-10      (b) For Fiscal Year 2002-2003, is $1,500; and

5-11      (c) For Fiscal Year 2003-2004, is $1,750.

5-12      3.  For the purpose of this section:

5-13      (a) For Fiscal Year 2001-2002, the first $1,250 assessed

5-14  valuation of property in which such a person has any interest;

5-15      (b) For Fiscal Year 2002-2003, the first $1,500 assessed

5-16  valuation of property in which such a person has any interest; and

5-17      (c) For Fiscal Year 2003-2004, the first $1,750 assessed

5-18  valuation of property in which such a person has any

5-19  interest,

5-20  shall be deemed the property of that person.

5-21      4.  The exemption may be allowed only to a claimant who files

5-22  an affidavit with his claim for exemption on real property pursuant

5-23  to NRS 361.155. The affidavit may be filed at any time by a person

5-24  claiming exemption from taxation on personal property.

5-25      5.  The affidavit must be made before the county assessor or a

5-26  notary public and filed with the county assessor. It must state that

5-27  the affiant is an actual bona fide resident of the State of Nevada who

5-28  meets all the other requirements of subsection 1 and that the

5-29  exemption is claimed in no other county in this state. After the filing

5-30  of the original affidavit, the county assessor shall mail a form for:

5-31      (a) The renewal of the exemption; and

5-32      (b) The designation of any amount to be credited to the

5-33  [Veterans’ Home Account,] Gift Account for Veterans’ Homes

5-34  established pursuant to NRS 417.145,

5-35  to the person each year following a year in which the exemption was

5-36  allowed for that person. The form must be designed to facilitate its

5-37  return by mail by the person claiming the exemption.

5-38      6.  Persons in actual military service are exempt during the

5-39  period of such service from filing annual affidavits of exemption,

5-40  and the county assessors shall continue to grant exemption to such

5-41  persons on the basis of the original affidavits filed. In the case of

5-42  any person who has entered the military service without having

5-43  previously made and filed an affidavit of exemption, the affidavit

5-44  may be filed in his behalf during the period of such service by any

5-45  person having knowledge of the facts.

6-1  7.  Before allowing any veteran’s exemption pursuant to the

6-2  provisions of this chapter, the county assessor of each of the several

6-3  counties of this state shall require proof of status of the veteran, and

6-4  for that purpose shall require production of an honorable discharge

6-5  or certificate of satisfactory service or a certified copy thereof, or

6-6  such other proof of status as may be necessary.

6-7  8.  If any person files a false affidavit or produces false proof to

6-8  the county assessor, and as a result of the false affidavit or false

6-9  proof a tax exemption is allowed to a person not entitled to the

6-10  exemption, he is guilty of a gross misdemeanor.

6-11      Sec. 8.  NRS 361.090 is hereby amended to read as follows:

6-12      361.090  1.  The property, to the extent of $2,000 assessed

6-13  valuation, of any actual bona fide resident of the State of Nevada

6-14  who:

6-15      (a) Has served a minimum of 90 days on active duty, who was

6-16  assigned to active duty at some time between April 21, 1898, and

6-17  June 15, 1903, or between April 6, 1917, and November 11, 1918,

6-18  or between December 7, 1941, and December 31, 1946, or between

6-19  June 25, 1950, and [January 31, 1955;] December 31, 1960, or

6-20  between July 1, 1958, and November 1, 1958, or between

6-21  December 31, 1960, and May 7, 1975, or between September 26,

6-22  1982, and December 1, 1987, or between October 23, 1983, and

6-23  November 21, 1983, or between December 20, 1989, and

6-24  January 31, 1990, or between August 2, 1990, and April 11, 1991,

6-25  or between December 5, 1992, and March 31, 1994, or between

6-26  November 20, 1995, and December 20, 1996;

6-27      (b) Has served a minimum of 90 continuous days on active duty

6-28  none of which was for training purposes, who was assigned to active

6-29  duty at some time between January 1, 1961, and May 7, 1975; [or]

6-30      (c) Has served on active duty in connection with carrying out

6-31  the authorization granted to the President of the United States in

6-32  Public Law 102-1 [,] ; or

6-33      (d) Has served on active duty in connection with a campaign

6-34  or expedition for service in which a medal has been authorized by

6-35  the government of the United States, regardless of the number of

6-36  days served on active duty,

6-37  and who received, upon severance from service, an honorable

6-38  discharge or certificate of satisfactory service from the Armed

6-39  Forces of the United States, or who, having so served, is still serving

6-40  in the Armed Forces of the United States, is exempt from taxation.

6-41      2.  For the purpose of this section, the first $2,000 assessed

6-42  valuation of property in which such a person has any interest shall

6-43  be deemed the property of that person.

6-44      3.  The exemption may be allowed only to a claimant who files

6-45  an affidavit with his claim for exemption on real property pursuant

6-46  to NRS 361.155. The affidavit may be filed at any time by a person

6-47  claiming exemption from taxation on personal property.

7-1  4.  The affidavit must be made before the county assessor or a

7-2  notary public and filed with the county assessor. It must state that

7-3  the affiant is an actual bona fide resident of the State of Nevada who

7-4  meets all the other requirements of subsection 1 and that the

7-5  exemption is claimed in no other county in this state. After the filing

7-6  of the original affidavit, the county assessor shall mail a form for:

7-7  (a) The renewal of the exemption; and

7-8  (b) The designation of any amount to be credited to the

7-9  [Veterans’ Home Account,] Gift Account for Veterans’ Homes

7-10  established pursuant to NRS 417.145,

7-11  to the person each year following a year in which the exemption was

7-12  allowed for that person. The form must be designed to facilitate its

7-13  return by mail by the person claiming the exemption.

7-14      5.  Persons in actual military service are exempt during the

7-15  period of such service from filing annual affidavits of exemption,

7-16  and the county assessors shall continue to grant exemption to such

7-17  persons on the basis of the original affidavits filed. In the case of

7-18  any person who has entered the military service without having

7-19  previously made and filed an affidavit of exemption, the affidavit

7-20  may be filed in his behalf during the period of such service by any

7-21  person having knowledge of the facts.

7-22      6.  Before allowing any veteran’s exemption pursuant to the

7-23  provisions of this chapter, the county assessor of each of the several

7-24  counties of this state shall require proof of status of the veteran, and

7-25  for that purpose shall require production of an honorable discharge

7-26  or certificate of satisfactory service or a certified copy thereof, or

7-27  such other proof of status as may be necessary.

7-28      7.  If any person files a false affidavit or produces false proof to

7-29  the county assessor, and as a result of the false affidavit or false

7-30  proof a tax exemption is allowed to a person not entitled to the

7-31  exemption, he is guilty of a gross misdemeanor.

7-32      8.  Beginning with the 2005-2006 Fiscal Year, the monetary

7-33  amounts in subsections 1 and 2 must be adjusted for each fiscal year

7-34  by adding to each amount the product of the amount multiplied by

7-35  the percentage increase in the Consumer Price Index (All Items)

7-36  from December 2003 to the December preceding the fiscal year for

7-37  which the adjustment is calculated.

7-38      Sec. 9.  NRS 361.0905 is hereby amended to read as follows:

7-39      361.0905  1.  Any person who qualifies for an exemption

7-40  pursuant to NRS 361.090 or 361.091 may, in lieu of claiming his

7-41  exemption:

7-42      (a) Pay to the county assessor all or any portion of the amount

7-43  by which the tax would be reduced if he claimed his exemption; and

8-1  (b) Direct the county assessor to deposit that amount for credit

8-2  to the [Veterans’ Home] Gift Account for Veterans’ Homes

8-3  established pursuant to NRS 417.145.

8-4  2.  Any person who wishes to waive his exemption pursuant to

8-5  this section shall designate the amount to be credited to the Account

8-6  on a form provided by the Nevada Tax Commission.

8-7  3.  The county assessor shall deposit any money received

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

8-9  [Veterans’ Home] Gift Account for Veterans’ Homes established

8-10  pursuant to NRS 417.145. The State Treasurer shall not accept:

8-11      (a) For Fiscal Year 2001-2002, more than a total of $1,250,000;

8-12      (b) For Fiscal Year 2002-2003, more than a total of $1,500,000;

8-13  and

8-14      (c) For Fiscal Year 2003-2004, more than a total of

8-15  $1,750,000,

8-16  for credit to the Account pursuant to this section and NRS 371.1035

8-17  during any fiscal year.

8-18      Sec. 10.  NRS 361.0905 is hereby amended to read as follows:

8-19      361.0905  1.  Any person who qualifies for an exemption

8-20  pursuant to NRS 361.090 or 361.091 may, in lieu of claiming his

8-21  exemption:

8-22      (a) Pay to the county assessor all or any portion of the amount

8-23  by which the tax would be reduced if he claimed his exemption; and

8-24      (b) Direct the county assessor to deposit that amount for credit

8-25  to the [Veterans’ Home] Gift Account for Veterans’ Homes

8-26  established pursuant to NRS 417.145.

8-27      2.  Any person who wishes to waive his exemption pursuant to

8-28  this section shall designate the amount to be credited to the Account

8-29  on a form provided by the Nevada Tax Commission.

8-30      3.  The county assessor shall deposit any money received

8-31  pursuant to this section with the State Treasurer for credit to the

8-32  [Veterans’ Home] Gift Account for Veterans’ Homes established

8-33  pursuant to NRS 417.145. The State Treasurer shall not accept more

8-34  than a total of $2,000,000 for credit to the Account pursuant to this

8-35  section and NRS 371.1035 during any fiscal year.

8-36      Sec. 11.  NRS 361.091 is hereby amended to read as follows:

8-37      361.091  1.  A bona fide resident of the State of Nevada who

8-38  has incurred a permanent service-connected disability and has been

8-39  honorably discharged from the Armed Forces of the United States,

8-40  or his surviving spouse, is entitled to a disabled veteran’s

8-41  exemption.

8-42      2.  The amount of exemption is based on the total percentage of

8-43  permanent service-connected disability. The maximum allowable

8-44  exemption for total permanent disability is:

9-1  (a) For Fiscal Year 2001-2002, the first $12,500 assessed

9-2  valuation;

9-3  (b) For Fiscal Year 2002-2003, the first $15,000 assessed

9-4  valuation; and

9-5  (c) For Fiscal Year 2003-2004, the first $17,500 assessed

9-6  valuation.

9-7  3.  A person with a permanent service-connected disability of:

9-8  (a) Eighty to 99 percent, inclusive, is entitled to:

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

9-10  assessed value;

9-11          (2) For Fiscal Year 2002-2003, an exemption of $11,250

9-12  assessed value; and

9-13          (3) For Fiscal Year 2003-2004, an exemption of $13,125

9-14  assessed value.

9-15      (b) Sixty to 79 percent, inclusive, is entitled to:

9-16          (1) For Fiscal Year 2001-2002, an exemption of $6,250

9-17  assessed value;

9-18          (2) For Fiscal Year 2002-2003, an exemption of $7,500

9-19  assessed value; and

9-20          (3) For Fiscal Year 2003-2004, an exemption of $8,750

9-21  assessed value.

9-22  For the purposes of this section, any property in which an applicant

9-23  has any interest is deemed to be the property of the applicant.

9-24      4.  The exemption may be allowed only to a claimant who has

9-25  filed an affidavit with his claim for exemption on real property

9-26  pursuant to NRS 361.155. The affidavit may be made at any time by

9-27  a person claiming an exemption from taxation on personal property.

9-28      5.  The affidavit must be made before the county assessor or a

9-29  notary public and be submitted to the county assessor. It must be to

9-30  the effect that the affiant is a bona fide resident of the State of

9-31  Nevada, that he meets all the other requirements of subsection 1 and

9-32  that he does not claim the exemption in any other county within this

9-33  state. After the filing of the original affidavit, the county assessor

9-34  shall mail a form for :

9-35      (a) The renewal of the exemption ; and

9-36      (b) The designation of any amount to be credited to the Gift

9-37  Account for Veterans’ Homes established pursuant to

9-38  NRS 417.145,

9-39  to the person each year following a year in which the exemption was

9-40  allowed for that person. The form must be designed to facilitate its

9-41  return by mail by the person claiming the exemption.

9-42      6.  Before allowing any exemption pursuant to the provisions of

9-43  this section, the county assessor shall require proof of the

9-44  applicant’s status, and for that purpose shall require him to produce

9-45  an original or certified copy of:

10-1      (a) An honorable discharge or other document of honorable

10-2  separation from the Armed Forces of the United States which

10-3  indicates the total percentage of his permanent service-connected

10-4  disability;

10-5      (b) A certificate of satisfactory service which indicates the total

10-6  percentage of his permanent service-connected disability; or

10-7      (c) A certificate from the Department of Veterans Affairs or any

10-8  other military document which shows that he has incurred a

10-9  permanent service-connected disability and which indicates the total

10-10  percentage of that disability, together with a certificate of honorable

10-11  discharge or satisfactory service.

10-12     7.  A surviving spouse claiming an exemption pursuant to this

10-13  section must file with the county assessor an affidavit declaring that:

10-14     (a) The surviving spouse was married to and living with the

10-15  disabled veteran for the 5 years preceding his death;

10-16     (b) The disabled veteran was eligible for the exemption at the

10-17  time of his death or would have been eligible if he had been a

10-18  resident of the State of Nevada;

10-19     (c) The surviving spouse has not remarried; and

10-20     (d) The surviving spouse is a bona fide resident of the State of

10-21  Nevada.

10-22  The affidavit required by this subsection is in addition to the

10-23  certification required pursuant to subsections 5 and 6. After the

10-24  filing of the original affidavit required by this subsection, the county

10-25  assessor shall mail a form for renewal of the exemption to the

10-26  person each year following a year in which the exemption was

10-27  allowed for that person. The form must be designed to facilitate its

10-28  return by mail by the person claiming the exemption.

10-29     8.  If a tax exemption is allowed under this section, the claimant

10-30  is not entitled to an exemption under NRS 361.090.

10-31     9.  If any person makes a false affidavit or produces false proof

10-32  to the county assessor or a notary public, and as a result of the false

10-33  affidavit or false proof, the person is allowed a tax exemption to

10-34  which he is not entitled, he is guilty of a gross misdemeanor.

10-35     Sec. 12.  NRS 361.091 is hereby amended to read as follows:

10-36     361.091  1.  A bona fide resident of the State of Nevada who

10-37  has incurred a permanent service-connected disability and has been

10-38  honorably discharged from the Armed Forces of the United States,

10-39  or his surviving spouse, is entitled to a disabled veteran’s

10-40  exemption.

10-41     2.  The amount of exemption is based on the total percentage of

10-42  permanent service-connected disability. The maximum allowable

10-43  exemption for total permanent disability is the first $20,000 assessed

10-44  valuation. A person with a permanent service-connected disability

10-45  of:

11-1      (a) Eighty to 99 percent, inclusive, is entitled to an exemption of

11-2  $15,000 assessed value.

11-3      (b) Sixty to 79 percent, inclusive, is entitled to an exemption of

11-4  $10,000 assessed value.

11-5  For the purposes of this section, any property in which an applicant

11-6  has any interest is deemed to be the property of the applicant.

11-7      3.  The exemption may be allowed only to a claimant who has

11-8  filed an affidavit with his claim for exemption on real property

11-9  pursuant to NRS 361.155. The affidavit may be made at any time by

11-10  a person claiming an exemption from taxation on personal property.

11-11     4.  The affidavit must be made before the county assessor or a

11-12  notary public and be submitted to the county assessor. It must be to

11-13  the effect that the affiant is a bona fide resident of the State of

11-14  Nevada, that he meets all the other requirements of subsection 1 and

11-15  that he does not claim the exemption in any other county within this

11-16  state. After the filing of the original affidavit, the county assessor

11-17  shall mail a form for :

11-18     (a) The renewal of the exemption ; and

11-19     (b) The designation of any amount to be credited to the Gift

11-20  Account for Veterans’ Homes established pursuant to

11-21  NRS 417.145,

11-22  to the person each year following a year in which the exemption was

11-23  allowed for that person. The form must be designed to facilitate its

11-24  return by mail by the person claiming the exemption.

11-25     5.  Before allowing any exemption pursuant to the provisions of

11-26  this section, the county assessor shall require proof of the

11-27  applicant’s status, and for that purpose shall require him to produce

11-28  an original or certified copy of:

11-29     (a) An honorable discharge or other document of honorable

11-30  separation from the Armed Forces of the United States which

11-31  indicates the total percentage of his permanent service-connected

11-32  disability;

11-33     (b) A certificate of satisfactory service which indicates the total

11-34  percentage of his permanent service-connected disability; or

11-35     (c) A certificate from the Department of Veterans Affairs or any

11-36  other military document which shows that he has incurred a

11-37  permanent service-connected disability and which indicates the total

11-38  percentage of that disability, together with a certificate of honorable

11-39  discharge or satisfactory service.

11-40     6.  A surviving spouse claiming an exemption pursuant to this

11-41  section must file with the county assessor an affidavit declaring that:

11-42     (a) The surviving spouse was married to and living with the

11-43  disabled veteran for the 5 years preceding his death;

12-1      (b) The disabled veteran was eligible for the exemption at the

12-2  time of his death or would have been eligible if he had been a

12-3  resident of the State of Nevada;

12-4      (c) The surviving spouse has not remarried; and

12-5      (d) The surviving spouse is a bona fide resident of the State of

12-6  Nevada.

12-7  The affidavit required by this subsection is in addition to the

12-8  certification required pursuant to subsections 4 and 5. After the

12-9  filing of the original affidavit required by this subsection, the county

12-10  assessor shall mail a form for renewal of the exemption to the

12-11  person each year following a year in which the exemption was

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

12-13  return by mail by the person claiming the exemption.

12-14     7.  If a tax exemption is allowed under this section, the claimant

12-15  is not entitled to an exemption under NRS 361.090.

12-16     8.  If any person makes a false affidavit or produces false proof

12-17  to the county assessor or a notary public, and as a result of the false

12-18  affidavit or false proof, the person is allowed a tax exemption to

12-19  which he is not entitled, he is guilty of a gross misdemeanor.

12-20     9.  Beginning with the 2005-2006 Fiscal Year, the monetary

12-21  amounts in subsection 2 must be adjusted for each fiscal year by

12-22  adding to the amount the product of the amount multiplied by the

12-23  percentage increase in the Consumer Price Index (All Items) from

12-24  December 2003 to the December preceding the fiscal year for which

12-25  the adjustment is calculated.

12-26     Sec. 12.3. NRS 361.155 is hereby amended to read as follows:

12-27     361.155  1.  All claims for personal tax exemptions on real

12-28  property, the initial claim of an organization for a tax exemption on

12-29  real property and the designation of any amount to be credited to the

12-30  [Veterans’ Home] Gift Account for Veterans’ Homes pursuant to

12-31  NRS 361.0905 must be filed on or before June 15. All exemptions

12-32  provided for pursuant to this chapter apply on a fiscal year basis and

12-33  any exemption granted pursuant to this chapter must not be in an

12-34  amount which gives the taxpayer a total exemption greater than that

12-35  to which he is entitled during any fiscal year.

12-36     2.  Each claim for an exemption provided for pursuant to this

12-37  chapter must be filed with the county assessor of:

12-38     (a) The county in which the claimant resides for personal tax

12-39  exemptions; or

12-40     (b) Each county in which property is located for the tax

12-41  exemption of an organization.

12-42     3.  After the initial claim for an exemption pursuant to NRS

12-43  361.088 or 361.098 to 361.150, inclusive, an organization is not

12-44  required to file annual claims if the property remains exempt. If any

12-45  portion of the property loses its exemption pursuant to NRS 361.157

13-1  or for any other reason becomes taxable, the organization must

13-2  notify the county assessor.

13-3      4.  If an exemption is granted or renewed in error because of an

13-4  incorrect claim or failure of an organization to give the notice

13-5  required by subsection 3, the assessor shall assess the taxable

13-6  portion of the property retroactively pursuant to NRS 361.769 and a

13-7  penalty of 10 percent of the tax due for the current year and any

13-8  prior years must be added.

13-9      Sec. 12.7. NRS 361.1565 is hereby amended to read as

13-10  follows:

13-11     361.1565  The personal property tax exemption to which a

13-12  surviving spouse, [orphan child,] blind person, veteran or surviving

13-13  spouse of a disabled veteran is entitled pursuant to NRS 361.080,

13-14  361.085, 361.090 or 361.091 is reduced to the extent that he is

13-15  allowed an exemption from the governmental services tax pursuant

13-16  to chapter 371 of NRS.

13-17     Sec. 13.  NRS 361.189 is hereby amended to read as follows:

13-18     361.189  1.  Not later than July 1, 1979, and thereafter:

13-19     (a) All land in this state [shall] must be legally described for tax

13-20  purposes by parcel number in accordance with the parceling system

13-21  prescribed by the Department. The provisions of NRS 361.190 to

13-22  361.220, inclusive, [shall] must remain in effect until each county

13-23  has established and implemented the prescribed parceling system.

13-24     (b) Each county shall prepare and possess a complete set of

13-25  maps drawn in accordance with such parceling system for all land in

13-26  the county.

13-27     2.  The Department may assist any county in preparing the

13-28  maps required by subsection 1, if it is shown to the satisfaction of

13-29  the Department that the county does not have the ability to prepare

13-30  such maps. The county shall reimburse the Department for its costs

13-31  from the county general fund. The Department may employ such

13-32  services as are needed to carry out the provisions of this section.

13-33     3.  The county assessor shall ensure that the parcels of land on

13-34  such maps are numbered in the manner prescribed by the

13-35  Department. The county assessor shall continually update the maps

13-36  to reflect transfers, conveyances, acquisitions or any other

13-37  transaction or event that changes the boundaries of any parcel and

13-38  shall renumber the parcels or prepare new map pages for any portion

13-39  of the maps to show combinations or divisions of parcels in the

13-40  manner prescribed by the Department. The maps [shall] must

13-41  readily disclose precisely what land is covered by any particular

13-42  parcel number in the current fiscal year.

13-43     4.  The Department may review such maps annually to ensure

13-44  that they are being properly updated. If it is determined that such

13-45  maps are not properly updated, the Department may order the board

14-1  of county commissioners to employ forthwith one or more qualified

14-2  persons approved by the Department to prepare the required maps.

14-3  The payment of all costs incidental thereto [shall be] is a proper

14-4  charge against the funds of the county, notwithstanding such funds

14-5  were not budgeted according to law.

14-6      5.  Such maps [shall] must at all times be available in the office

14-7  of the county assessor. All such maps [shall] must be retained by the

14-8  county assessor as a permanent public record.

14-9      6.  Land [shall] must not be described in any deed or

14-10  conveyance by reference to any such map unless the map is filed for

14-11  record in the office of the county recorder of the county in which the

14-12  land is located.

14-13     7.  A county assessor shall not reflect on the tax roll a change in

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

14-15  the ownership of land contains a correct and complete legal

14-16  description, adequately describing the exact boundaries of the parcel

14-17  of land. A parcel number assigned by a county assessor does not

14-18  constitute a correct and complete legal description of the land

14-19  conveyed.

14-20     Sec. 14.  (Deleted by amendment.)

14-21     Sec. 15.  NRS 361.227 is hereby amended to read as follows:

14-22     361.227  1.  Any person determining the taxable value of real

14-23  property shall appraise:

14-24     (a) The full cash value of:

14-25         (1) Vacant land by considering the uses to which it may

14-26  lawfully be put, any legal or physical restrictions upon those uses,

14-27  the character of the terrain, and the uses of other land in the vicinity.

14-28         (2) Improved land consistently with the use to which the

14-29  improvements are being put.

14-30     (b) Any improvements made on the land by subtracting from the

14-31  cost of replacement of the improvements all applicable depreciation

14-32  and obsolescence. Depreciation of an improvement made on real

14-33  property must be calculated at 1.5 percent of the cost of replacement

14-34  for each year of adjusted actual age of the improvement, up to a

14-35  maximum of 50 years.

14-36     2.  The unit of appraisal must be a single parcel unless:

14-37     (a) The location of the improvements causes two or more

14-38  parcels to function as a single parcel;

14-39     (b) The parcel is one of a group of contiguous parcels which

14-40  qualifies for valuation as a subdivision pursuant to the regulations of

14-41  the Nevada Tax Commission; or

14-42     (c) In the professional judgment of the person determining the

14-43  taxable value, the parcel is one of a group of parcels which should

14-44  be valued as a collective unit.

15-1      3.  The taxable value of a leasehold interest, possessory interest,

15-2  beneficial interest or beneficial use for the purpose of NRS 361.157

15-3  or 361.159 must be determined in the same manner as the taxable

15-4  value of the property would otherwise be determined if the lessee or

15-5  user of the property was the owner of the property and it was not

15-6  exempt from taxation, except that the taxable value so determined

15-7  must be reduced by a percentage of the taxable value that is equal to

15-8  the:

15-9      (a) Percentage of the property that is not actually leased by the

15-10  lessee or used by the user during the fiscal year; and

15-11     (b) Percentage of time that the property is not actually leased by

15-12  the lessee or used by the user during the fiscal year, which must be

15-13  determined in accordance with NRS 361.2275.

15-14     4.  The taxable value of other taxable personal property, except

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

15-16  subtracting from the cost of replacement of the property all

15-17  applicable depreciation and obsolescence. Depreciation of a

15-18  billboard must be calculated at 1.5 percent of the cost of

15-19  replacement for each year after the year of acquisition of the

15-20  billboard, up to a maximum of 50 years.

15-21     5.  The computed taxable value of any property must not exceed

15-22  [its] the full cash value[.] of a fee simple interest in the property.

15-23  Each person determining the taxable value of property shall reduce

15-24  it if necessary to comply with this requirement. A person

15-25  determining whether taxable value exceeds that full cash value or

15-26  whether obsolescence is a factor in valuation may consider:

15-27     (a) Comparative sales, based on prices actually paid in market

15-28  transactions.

15-29     (b) A summation of the estimated full cash value of the land and

15-30  contributory value of the improvements.

15-31     (c) Capitalization of the fair economic income expectancy or fair

15-32  economic rent, or an analysis of the discounted cash flow.

15-33  A county assessor is required to make the reduction prescribed in

15-34  this subsection if the owner calls to his attention the facts warranting

15-35  it, if he discovers those facts during physical reappraisal of the

15-36  property or if he is otherwise aware of those facts.

15-37     6.  The Nevada Tax Commission shall, by regulation, establish:

15-38     (a) Standards for determining the cost of replacement of

15-39  improvements of various kinds.

15-40     (b) Standards for determining the cost of replacement of

15-41  personal property of various kinds. The standards must include a

15-42  separate index of factors for application to the acquisition cost of a

15-43  billboard to determine its replacement cost.

15-44     (c) Schedules of depreciation for personal property based on its

15-45  estimated life.

16-1      (d) Criteria for the valuation of two or more parcels as a

16-2  subdivision.

16-3      7.  In determining the cost of replacement of personal property

16-4  for the purpose of computing taxable value, the cost of all

16-5  improvements of the personal property, including any additions to

16-6  or renovations of the personal property, but excluding routine

16-7  maintenance and repairs, must be added to the cost of acquisition of

16-8  the personal property.

16-9      8.  The county assessor shall, upon the request of the owner,

16-10  furnish within 15 days to the owner a copy of the most recent

16-11  appraisal of the property, including, without limitation, copies of

16-12  any sales data, materials presented on appeal to the county board

16-13  of equalization or State Board of Equalization and other materials

16-14  used to determine or defend the taxable value of the property.

16-15     9.  The provisions of this section do not apply to property which

16-16  is assessed pursuant to NRS 361.320.

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

16-18     361.228  1.  All intangible personal property is exempt from

16-19  taxation, including, without limitation:

16-20     (a) Shares of stock, bonds, mortgages, notes, bank deposits,

16-21  book accounts such as an acquisition adjustment and credits, and

16-22  securities and choses in action of like character; and

16-23     (b) Goodwill, customer lists, contracts and contract rights,

16-24  patents, trademarks, trade names, custom computer programs,

16-25  copyrights, trade secrets, franchises and licenses.

16-26     2.  The value of intangible personal property must not enhance

16-27  or be reflected in the value of real property or tangible personal

16-28  property.

16-29     3.  The attributes of real property, such as zoning, location,

16-30  view and geographic features, are not intangible personal property

16-31  and must be considered in valuing the [real] property, if appropriate.

16-32     4.  The provisions of subsections 1 and 2 do not apply for the

16-33  purposes of determining the full cash value of a fee simple interest

16-34  in property pursuant to subsection 5 of NRS 361.227.

16-35     Sec. 17.  NRS 361.260 is hereby amended to read as follows:

16-36     361.260  1.  Each year, the county assessor, except as

16-37  otherwise required by a particular statute, shall ascertain by diligent

16-38  inquiry and examination all real and secured personal property that

16-39  is in his county on July 1 which is subject to taxation, and also the

16-40  names of all persons, corporations, associations, companies or firms

16-41  owning the property. He shall then determine the taxable value of all

16-42  such property, and he shall then list and assess it to the person, firm,

16-43  corporation, association or company owning it on July 1 of that

16-44  fiscal year. He shall take the same action at any time between May 1

17-1  and the following April 30, with respect to personal property which

17-2  is to be placed on the unsecured tax roll.

17-3      2.  At any time before the lien date for the following fiscal year,

17-4  the county assessor may include additional personal property and

17-5  mobile and manufactured homes on the secured tax roll if the owner

17-6  of the personal property or mobile or manufactured home owns real

17-7  property within the same taxing district which has an assessed value

17-8  that is equal to or greater than the taxes for 3 years on both the real

17-9  property and the personal property or mobile or manufactured home,

17-10  plus penalties. Personal property and mobile and manufactured

17-11  homes in the county on July 1, but not on the secured tax roll for the

17-12  current year, must be placed on the unsecured tax roll for the current

17-13  year.

17-14     3.  An improvement on real property in existence on July 1

17-15  whose existence was not ascertained in time to be placed on the

17-16  secured roll for that tax year and which is not governed by

17-17  subsection 4 must be placed on the unsecured tax roll.

17-18     4.  The value of any property apportioned among counties

17-19  pursuant to NRS 361.320, 361.321 and 361.323 must be added to

17-20  the central assessment roll at the assessed value established by the

17-21  Nevada Tax Commission or as established pursuant to an appeal to

17-22  the State Board of Equalization.

17-23     5.  In addition to the inquiry and examination required in

17-24  subsection 1, for any property not reappraised in the current

17-25  assessment year, the county assessor shall determine its assessed

17-26  value for that year by [applying] :

17-27     (a) Determining the replacement cost, subtracting all

17-28  applicable depreciation and obsolescence, applying the assessment

17-29  ratio for improvements, if any, and applying a factor for land to

17-30  the assessed value for the preceding year; or

17-31     (b) Applying a factor for improvements, if any, and a factor for

17-32  land to the assessed value for the preceding year. The factor for

17-33  improvements must reasonably represent the change, if any, in the

17-34  taxable value of typical improvements in the area since the

17-35  preceding year, and must take into account all applicable

17-36  depreciation and obsolescence. The factor for improvements must

17-37  be adopted by the Nevada Tax Commission.

17-38  The factor for land must be developed by the county assessor and

17-39  approved by the Commission. The factor for land must be so chosen

17-40  that the median ratio of the assessed value of the land to the taxable

17-41  value of the land in each area subject to the factor is not less than 30

17-42  percent nor more than 35 percent.

17-43     6.  The county assessor shall reappraise all real property at least

17-44  once every 5 years.

18-1      7.  The county assessor shall establish standards for appraising

18-2  and reappraising land pursuant to this section. In establishing the

18-3  standards, the county assessor shall consider comparable sales of

18-4  land before July 1 of the year before the lien date.

18-5      8.  Each county assessor shall submit a written request to the

18-6  board of county commissioners and the governing body of each of

18-7  the local governments located in the county which maintain a unit of

18-8  government that issues building permits for a copy of each building

18-9  permit that is issued. Upon receipt of such a request, the governing

18-10  body shall direct the unit which issues the permits to provide a copy

18-11  of each permit to the county assessor within a reasonable time after

18-12  issuance.

18-13     Sec. 18.  NRS 361.265 is hereby amended to read as follows:

18-14     361.265  1.  To enable the county assessor to make

18-15  assessments, he shall demand from each natural person or firm, and

18-16  from the president, cashier, treasurer or managing agent of each

18-17  corporation, association or company, including all banking

18-18  institutions, associations or firms within his county, a written

18-19  statement, signed under penalty of perjury, on forms [to be

18-20  furnished] and in the format prescribed by the county assessor of

18-21  all the personal property within the county, owned, claimed,

18-22  possessed, controlled or managed by those persons, firms,

18-23  corporations, associations or companies.

18-24     2.  The statement must include:

18-25     (a) A description of the location of any taxable personal

18-26  property that is owned, claimed, possessed, controlled or managed

18-27  by the natural person, firm, corporation, association or company, but

18-28  stored, maintained or otherwise placed at a location other than the

18-29  principal residence of the natural person or principal place of

18-30  business of the firm, corporation, association or company; [and]

18-31     (b) The cost of acquisition of each item of taxable personal

18-32  property including the cost of any improvements of the personal

18-33  property, such as additions to or renovations of the property other

18-34  than routine maintenance or repairs[.] ; and

18-35     (c) If the natural person, firm, corporation, association or

18-36  company owns at least 25 mobile or manufactured homes that are

18-37  being leased within the county for commercial purposes, and those

18-38  homes have not been converted to real property pursuant to NRS

18-39  361.244, the year, make or model, size, serial number and location

18-40  of each such mobile or manufactured home.

18-41     3.  The statement must be returned not later than July 31, except

18-42  for a statement mailed to the taxpayer after July 15, in which case it

18-43  must be returned within 15 days after demand for its return is made.

18-44  Upon petition of the property owner showing good cause, the county

18-45  assessor may grant one or more 30-day extensions.

19-1      4.  If the owners of any taxable property not listed by another

19-2  person are absent or unknown, or fail to provide the written

19-3  statement as described in subsection 1, the county assessor shall

19-4  make an estimate of the value of the property and assess it

19-5  accordingly. If the name of the absent owner is known to the county

19-6  assessor, the property must be assessed in his name. If the name of

19-7  the owner is unknown to the county assessor, the property must be

19-8  assessed to “unknown owner ,” [”;] but no mistake made in the

19-9  name of the owner or the supposed owner of personal property

19-10  renders the assessment or any sale of the property for taxes invalid.

19-11     5.  If any person, officer or agent neglects or refuses on demand

19-12  of the county assessor or his deputy to give the statement required

19-13  by this section, or gives a false name, or refuses to give his name or

19-14  sign the statement, he is guilty of a misdemeanor.

19-15     Sec. 19.  NRS 361.300 is hereby amended to read as follows:

19-16     361.300  1.  On or before January 1 of each year, the county

19-17  assessor shall transmit to the county clerk, post at the front door of

19-18  the courthouse and publish in a newspaper published in the county a

19-19  notice to the effect that the secured tax roll is completed and open

19-20  for inspection by interested persons of the county.

19-21     2.  If the county assessor fails to complete the assessment roll in

19-22  the manner and at the time specified in this section, the board of

19-23  county commissioners shall not allow him a salary or other

19-24  compensation for any day after January 1 during which the roll is

19-25  not completed, unless excused by the board of county

19-26  commissioners.

19-27     3.  Except as otherwise provided in subsection 4, each board of

19-28  county commissioners shall by resolution, before December 1 of

19-29  any fiscal year in which assessment is made, require the county

19-30  assessor to prepare a list of all the taxpayers on the secured roll in

19-31  the county and the total valuation of property on which they

19-32  severally pay taxes and direct the county assessor:

19-33     (a) To cause such list and valuations to be printed and delivered

19-34  by the county assessor or mailed by him on or before January 1 of

19-35  the fiscal year in which assessment is made to each taxpayer in the

19-36  county; or

19-37     (b) To [cause] make such list and valuations [to be published

19-38  once] available for public inspection on or before January 1 of the

19-39  fiscal year in which assessment is made . A copy of the list and

19-40  valuations must be:

19-41         (1) Posted in a public area of all public libraries and

19-42  branch libraries located in the county and in a public area of the

19-43  county courthouse or the county office building in which the

19-44  county assessor’s office is located; and

19-45         (2) Posted on a website or other Internet site that is

19-46  operated or administered by or on behalf of the county or county

20-1  assessor or, if there is no such site, published once in a newspaper

20-2  of general circulation in the county.

20-3      4.  A board of county commissioners may, in the resolution

20-4  required by subsection 3, authorize the county assessor not to

20-5  deliver or mail the list, as provided in paragraph (a) of subsection 3,

20-6  to taxpayers whose property is assessed at $1,000 or less and direct

20-7  the county assessor to mail to each such taxpayer a statement of the

20-8  amount of his assessment. Failure by a taxpayer to receive such a

20-9  mailed statement does not invalidate any assessment.

20-10     5.  The several boards of county commissioners in the State

20-11  may allow the bill contracted with their approval by the county

20-12  assessor under this section on a claim to be allowed and paid as are

20-13  other claims against the county.

20-14     6.  Whenever property is appraised or reappraised pursuant to

20-15  NRS 361.260, the county assessor shall, on or before [January 1]

20-16  December 18 of the fiscal year in which the appraisal or reappraisal

20-17  is made, deliver or mail to each owner of such property a written

20-18  notice stating its assessed valuation as determined from the appraisal

20-19  or reappraisal.

20-20     7.  If the secured tax roll is changed pursuant to NRS 361.310,

20-21  the county assessor shall mail an amended notice of assessed

20-22  valuation to each affected taxpayer. The notice must include the

20-23  dates for appealing the new assessed valuation.

20-24     8.  Failure by the taxpayer to receive a notice required by this

20-25  section does not invalidate the appraisal or reappraisal.

20-26     Sec. 20.  (Deleted by amendment.)

20-27     Sec. 21.  NRS 361.340 is hereby amended to read as follows:

20-28     361.340  1.  Except as otherwise provided in subsection 2, the

20-29  board of equalization of each county consists of:

20-30     (a) Five members, only two of whom may be elected public

20-31  officers, in counties having a population of 15,000 or more; and

20-32     (b) Three members, only one of whom may be an elected public

20-33  officer, in counties having a population of less than 15,000.

20-34     2.  The board of county commissioners may by resolution

20-35  provide for an additional panel of like composition to be added to

20-36  the board of equalization to serve for a designated fiscal year. The

20-37  board of county commissioners may also appoint alternate members

20-38  to either panel.

20-39     3.  A district attorney, county treasurer or county assessor or

20-40  any of their deputies or employees may not be appointed to the

20-41  county board of equalization.

20-42     4.  The chairman of the board of county commissioners shall

20-43  nominate persons to serve on the county board of equalization who

20-44  are sufficiently experienced in business generally to be able to bring

20-45  knowledge and sound judgment to the deliberations of the board or

21-1  who are elected public officers. The nominees must be appointed

21-2  upon a majority vote of the board of county commissioners. The

21-3  chairman of the board of county commissioners shall designate one

21-4  of the appointees to serve as chairman of the county board of

21-5  equalization.

21-6      5.  Except as otherwise provided in this subsection, the term of

21-7  each member is 4 years and any vacancy must be filled by

21-8  appointment for the unexpired term. The term of any elected public

21-9  officer expires upon the expiration of the term of his elected office.

21-10     6.  The county clerk or his designated deputy is the clerk of

21-11  each panel of the county board of equalization.

21-12     7.  Any member of the county board of equalization may be

21-13  removed by the board of county commissioners if, in its opinion, the

21-14  member is guilty of malfeasance in office or neglect of duty.

21-15     8.  The members of the county board of equalization are entitled

21-16  to receive per diem allowance and travel expenses as provided for

21-17  state officers and employees. The board of county commissioners of

21-18  any county may by resolution provide for compensation to members

21-19  of the board of equalization in their county who are not elected

21-20  public officers as they deem adequate for time actually spent on the

21-21  work of the board of equalization. In no event may the rate of

21-22  compensation established by a board of county commissioners

21-23  exceed $40 per day.

21-24     9.  A majority of the members of the county board of

21-25  equalization constitutes a quorum, and a majority of the board

21-26  determines the action of the board.

21-27     10.  The county board of equalization of each county shall hold

21-28  such number of meetings as may be necessary to care for the

21-29  business of equalization presented to it. Every appeal to the county

21-30  board of equalization must be filed not later than January 15. Each

21-31  county board shall cause to be published, in a newspaper of general

21-32  circulation published in that county, a schedule of dates, times and

21-33  places of the board meetings at least 5 days before the first meeting.

21-34  The county board of equalization shall conclude the business of

21-35  equalization on or before the last day of February [28] of each year

21-36  except as to matters remanded by the State Board of Equalization.

21-37  The State Board of Equalization may establish procedures for the

21-38  county boards, including setting the period for hearing appeals and

21-39  for setting aside time to allow the county board to review and make

21-40  final determinations. The district attorney or his deputy shall be

21-41  present at all meetings of the county board of equalization to explain

21-42  the law and the board’s authority.

21-43     11.  The county assessor or his deputy shall attend all meetings

21-44  of each panel of the county board of equalization.

 

22-1      Sec. 22.  NRS 361.345 is hereby amended to read as follows:

22-2      361.345  1.  Except as otherwise provided in subsection 2, the

22-3  county board of equalization may determine the valuation of any

22-4  property assessed by the county assessor, and may change and

22-5  correct any valuation found to be incorrect either by adding thereto

22-6  or by deducting therefrom such sum as is necessary to make it

22-7  conform to the taxable value of the property assessed, whether that

22-8  valuation was fixed by the owner or the county assessor. The county

22-9  board of equalization may not reduce the assessment of the county

22-10  assessor unless the appellant shows by clear and satisfactory

22-11  evidence that the valuation established by the county assessor

22-12  exceeds the full cash value of a fee simple interest in the property

22-13  or is inequitable. A change so made is effective only for the fiscal

22-14  year for which the assessment was made. The county assessor shall

22-15  each year review all such changes made for the previous fiscal year

22-16  and maintain or remove each change as circumstances warrant.

22-17     2.  If a person complaining of the assessment of his property

22-18  [has] :

22-19     (a) Has refused or, without good cause, has neglected to give

22-20  the county assessor his list under oath, as required by [this chapter,

22-21  or has] NRS 361.265;

22-22     (b) Has refused entry to the assessor for the purpose of

22-23  conducting the physical examination required by NRS 361.260[,] ;

22-24     (c) Has refused to comply with or, without good cause, has

22-25  neglected to comply with a subpoena issued by the county assessor

22-26  pursuant to NRS 361.263; or

22-27     (d) Has failed to provide the financial and legal documents

22-28  that are necessary to comply with the provisions of

22-29  NRS 361.227,

22-30  the county assessor shall make a reasonable estimate of the property

22-31  and assess it accordingly. No reduction may be made by the county

22-32  board of equalization from the assessment of the county assessor

22-33  made pursuant to this subsection.

22-34     3.  If the county board of equalization finds it necessary to add

22-35  to the assessed valuation of any property on the assessment roll, it

22-36  shall direct the clerk to give notice to the person so interested by

22-37  registered or certified letter, or by personal service, naming the day

22-38  when it will act on the matter and allowing a reasonable time for the

22-39  interested person to appear.

22-40     Sec. 23.  NRS 361.355 is hereby amended to read as follows:

22-41     361.355  1.  Any person, firm, company, association or

22-42  corporation, claiming overvaluation or excessive valuation of its real

22-43  or secured personal property in the State, whether assessed by the

22-44  Nevada Tax Commission or by the county assessor or assessors, by

22-45  reason of undervaluation for taxation purposes of the property of

23-1  any other person, firm, company, association or corporation within

23-2  any county of the State or by reason of any such property not being

23-3  so assessed, shall appear before the county board of equalization of

23-4  the county or counties where the undervalued or nonassessed

23-5  property is located and make complaint concerning it and submit

23-6  proof thereon. The complaint and proof must show the name of the

23-7  owner or owners, the location, the description, and the taxable value

23-8  of the property claimed to be undervalued or nonassessed.

23-9      2.  Any person, firm, company, association or corporation

23-10  wishing to protest the valuation of real or personal property placed

23-11  on the unsecured tax roll which is assessed between May 1 and

23-12  December 15 [shall likewise appear before] may appeal the

23-13  assessment on or before the following January 15 or the first

23-14  business day following January 15 if it falls on a Saturday,

23-15  Sunday or holiday to the county board of equalization.

23-16     3.  The county board of equalization forthwith shall examine

23-17  the proof and all data and evidence submitted by the complainant,

23-18  together with any evidence submitted thereon by the county assessor

23-19  or any other person. If the county board of equalization determines

23-20  that the complainant has just cause for making the complaint it shall

23-21  immediately make such increase in valuation of the property

23-22  complained of as conforms to its taxable value, or cause the

23-23  property to be placed on the assessment roll at its taxable value, as

23-24  the case may be, and make proper equalization thereof.

23-25     4.  Except as provided in subsection 5 and NRS 361.403, any

23-26  such person, firm, company, association or corporation who fails to

23-27  make a complaint and submit proof to the county board of

23-28  equalization of each county wherein it is claimed property is

23-29  undervalued or nonassessed as provided in this section, is not

23-30  entitled to file a complaint with, or offer proof concerning that

23-31  undervalued or nonassessed property to, the State Board of

23-32  Equalization.

23-33     5.  If the fact that there is such undervalued or nonassessed

23-34  property in any county has become known to the complainant after

23-35  the final adjournment of the county board of equalization of that

23-36  county for that year, the complainant may file his complaint [no

23-37  later than] on or before March 10 with the State Board of

23-38  Equalization and submit his proof as provided in this section at a

23-39  session of the State Board of Equalization, upon complainant

23-40  proving to the satisfaction of the State Board of Equalization he had

23-41  no knowledge of the undervalued or nonassessed property before the

23-42  final adjournment of the county board of equalization. If March 10

23-43  falls on a Saturday, Sunday or legal holiday, the complaint may be

23-44  filed on the next business day. The State Board of Equalization

23-45  shall proceed in the matter in the same manner as provided in this

24-1  section for a county board of equalization in such a case, and cause

24-2  its order thereon to be certified to the county auditor with direction

24-3  therein to change the assessment roll accordingly.

24-4      Sec. 24.  NRS 361.356 is hereby amended to read as follows:

24-5      361.356  1.  An owner of property who believes that his

24-6  property was assessed at a higher value than another property whose

24-7  use is identical and whose location is comparable may appeal the

24-8  assessment, on or before January 15 of the fiscal year in which the

24-9  assessment was made, to the county board of equalization. If

24-10  January 15 falls on a Saturday, Sunday or legal holiday, the

24-11  appeal may be filed on the next business day.

24-12     2.  Before a person may file an appeal pursuant to subsection 1,

24-13  the person must complete a form provided by the county assessor to

24-14  appeal the assessment to the county board of equalization. The

24-15  county assessor may, before providing such a form, require the

24-16  person requesting the form to provide the parcel number or other

24-17  identification number of the property that is the subject of the

24-18  planned appeal.

24-19     3.  If the board finds that an inequity exists in the assessment of

24-20  the value of the land or the value of the improvements, or both, the

24-21  board may add to or deduct from the value of the land or the value

24-22  of the improvements, or both, either of the appellant’s property or of

24-23  the property to which it is compared, to equalize the assessment.

24-24     4.  In the case of residential property, the appellant shall cite

24-25  other property within the same subdivision if possible.

24-26     Sec. 25.  NRS 361.357 is hereby amended to read as follows:

24-27     361.357  1.  The owner of any property who believes that the

24-28  full cash value of [his] a fee simple interest in the property is less

24-29  than the taxable value computed for the property in the current

24-30  assessment year, may, not later than January 15 of the fiscal year in

24-31  which the assessment was made, appeal to the county board of

24-32  equalization. If January 15 falls on a Saturday, Sunday or legal

24-33  holiday, the appeal may be filed on the next business day.

24-34     2.  Before a person may file an appeal pursuant to subsection 1,

24-35  the person must complete a form provided by the county assessor to

24-36  appeal the assessment to the county board of equalization. The

24-37  county assessor may, before providing such a form, require the

24-38  person requesting the form to provide the parcel number or other

24-39  identification number of the property that is the subject of the

24-40  planned appeal.

24-41     3.  If the county board of equalization finds that the full

24-42  cash value of a fee simple interest in the property is less than the

24-43  taxable value computed for the property, the board shall correct the

24-44  land value or fix a percentage of obsolescence to be deducted each

24-45  year from the otherwise computed taxable value of the

25-1  improvements, or both, to make the taxable value of the property

25-2  correspond as closely as possible to [its] the full cash value[.] of a

25-3  fee simple interest in the property.

25-4      4.  No appeal under this section may result in an increase in the

25-5  taxable value of the property.

25-6      Sec. 26.  NRS 361.360 is hereby amended to read as follows:

25-7      361.360  1.  Any taxpayer aggrieved at the action of the

25-8  county board of equalization in equalizing, or failing to equalize, the

25-9  value of his property, or property of others, or a county assessor,

25-10  may file an appeal with the State Board of Equalization [no later

25-11  than] on or before March 10 and present to the State Board of

25-12  Equalization the matters complained of at one of its sessions. If

25-13  March 10 falls on a Saturday, Sunday or legal holiday, the appeal

25-14  may be filed on the next business day.

25-15     2.  All such appeals must be presented upon the same facts and

25-16  evidence as were submitted to the county board of equalization in

25-17  the first instance, unless there is discovered new evidence pertaining

25-18  to the matter which could not, by due diligence, have been

25-19  discovered before the final adjournment of the county board of

25-20  equalization. The new evidence must be submitted in writing to the

25-21  State Board of Equalization and served upon the county assessor not

25-22  less than 7 days before the hearing.

25-23     3.  Any taxpayer whose real or personal property placed on the

25-24  unsecured tax roll was assessed after December 15 but before or on

25-25  the following April 30 may likewise protest to the State Board of

25-26  Equalization. Every such appeal must be filed on or before May 15.

25-27  If May 15 falls on a Saturday, Sunday or legal holiday, the appeal

25-28  may be filed on the next business day. A meeting must be held

25-29  before May 31 to hear those protests that in the opinion of the State

25-30  Board of Equalization may have a substantial effect on tax revenues.

25-31  One or more meetings may be held at any time and place in the

25-32  State before October 1 to hear all other protests.

25-33     4.  [If the] The State Board of Equalization may not reduce

25-34  the assessment of the county assessor if:

25-35     (a) The appeal involves an assessment on property which the

25-36  taxpayer has refused or, without good cause, has neglected to

25-37  include in the list required of him pursuant to NRS 361.265 or has

25-38  refused or, without good cause, has neglected to provide the list to

25-39  the county assessor[, the State Board of Equalization may not

25-40  reduce the assessment of the county assessor.

25-41     5.] ;

25-42     (b) The taxpayer has refused to comply with or, without good

25-43  cause, has neglected to comply with a subpoena issued by the

25-44  county assessor pursuant to NRS 361.263;

26-1      (c) The taxpayer has failed to provide the financial and legal

26-2  documents that are necessary to comply with the provisions of

26-3  NRS 361.227;

26-4      (d) The taxpayer has refused entry to the assessor for the

26-5  purpose of conducting the physical examination authorized by

26-6  NRS 361.260; or

26-7      (e) The taxpayer fails to show by clear and satisfactory

26-8  evidence that the evaluation established by the county assessor or

26-9  the county board of equalization exceeds the full cash value of a

26-10  fee simple interest in the property or is inequitable.

26-11     5.  The county assessor shall each year review any change

26-12  made in an assessment for the previous fiscal year and maintain

26-13  or remove the change as circumstances warrant.

26-14     6.  If the State Board of Equalization determines that the record

26-15  of a case on appeal from the county board of equalization is

26-16  inadequate because of an act or omission of the county assessor, the

26-17  district attorney or the county board of equalization, the State Board

26-18  of Equalization may remand the case to the county board of

26-19  equalization with directions to develop an adequate record within 30

26-20  days after the remand. The directions must indicate specifically the

26-21  inadequacies to be remedied. If the State Board of Equalization

26-22  determines that the record returned from the county board of

26-23  equalization after remand is still inadequate, the State Board of

26-24  Equalization may hold a hearing anew on the appellant’s complaint

26-25  or it may, if necessary, contract with an appropriate person to hear

26-26  the matter, develop an adequate record in the case and submit

26-27  recommendations to the State Board. The cost of the contract and all

26-28  costs, including attorney’s fees, to the State or the appellant

26-29  necessary to remedy the inadequate record on appeal are a charge

26-30  against the county.

26-31     Sec. 27.  NRS 361.390 is hereby amended to read as follows:

26-32     361.390  Each county assessor shall:

26-33     1.  File with or cause to be filed with the secretary of the State

26-34  Board of Equalization, on or before March 10 of each year, the tax

26-35  roll, or a true copy thereof, of his county for the current year as

26-36  corrected by the county board of equalization.

26-37     2.  Prepare and file with the Department on or before

26-38  January 31, and again on or before [the first Monday in March,]

26-39  March 5 of each year , a segregation report showing the assessed

26-40  values for each taxing entity within the county on a form prescribed

26-41  by the Department. The assessor shall make any projections

26-42  required for the current fiscal year. The Department shall make any

26-43  projections required for the upcoming fiscal year.

26-44     3.  Prepare and file with the Department on or before July 31

26-45  for the secured roll and on or before [April 30] May 5 for the

27-1  unsecured roll, a statistical report showing values for all categories

27-2  of property on a form prescribed by the Department.

27-3      Sec. 28.  NRS 361.420 is hereby amended to read as follows:

27-4      361.420  1.  Any property owner whose taxes are in excess of

27-5  the amount which the owner claims justly to be due may pay each

27-6  installment of taxes as it becomes due under protest in writing. The

27-7  protest must be in the form of a notarized statement from the

27-8  property owner and filed with the tax receiver at the time of

27-9  the payment of the installment of taxes. The tax receiver forthwith

27-10  shall forward one copy of the protest to the Attorney General and

27-11  one copy to the State Controller.

27-12     2.  The property owner, having protested the payment of taxes

27-13  as provided in subsection 1 and having been denied relief by the

27-14  State Board of Equalization, may commence a suit in any court of

27-15  competent jurisdiction in the State of Nevada against the State and

27-16  county in which the taxes were paid, and, in a proper case, both the

27-17  Nevada Tax Commission and the Department may be joined as a

27-18  defendant for a recovery of the difference between the amount of

27-19  taxes paid and the amount which the owner claims justly to be due,

27-20  and the owner may complain upon any of the grounds contained in

27-21  subsection 4.

27-22     3.  Every action commenced under the provisions of this section

27-23  must be commenced within 3 months after the date of the payment

27-24  of the last installment of taxes, and if not so commenced is forever

27-25  barred. If the tax complained of is paid in full and under the written

27-26  protest provided for in this section, at the time of the payment of the

27-27  first installment of taxes, suit for the recovery of the difference

27-28  between the amount paid and the amount claimed to be justly due

27-29  must be commenced within 3 months after the date of the full

27-30  payment of the tax or the issuance of the decision of the State Board

27-31  of Equalization denying relief, whichever occurs later, and if not so

27-32  commenced is forever barred.

27-33     4.  In any suit brought under the provisions of this section, the

27-34  person assessed may complain or defend upon any of the following

27-35  grounds:

27-36     (a) That the taxes have been paid before the suit;

27-37     (b) That the property is exempt from taxation under the

27-38  provisions of the revenue or tax laws of the State, specifying in

27-39  detail the claim of exemption;

27-40     (c) That the person assessed was not the owner and had no right,

27-41  title or interest in the property assessed at the time of assessment;

27-42     (d) That the property is situate in and has been assessed in

27-43  another county, and the taxes thereon paid;

28-1      (e) That there was fraud in the assessment or that the assessment

28-2  is out of proportion to and above the taxable cash value of the

28-3  property assessed;

28-4      (f) That the assessment is out of proportion to and above the

28-5  valuation fixed by the Nevada Tax Commission for the year in

28-6  which the taxes were levied and the property assessed; or

28-7      (g) That the assessment complained of is discriminatory in that

28-8  it is not in accordance with a uniform and equal rate of assessment

28-9  and taxation, but is at a higher rate of the taxable value of the

28-10  property so assessed than that at which the other property in the

28-11  state is assessed.

28-12     5.  In a suit based upon any one of the grounds mentioned in

28-13  paragraphs (e), (f) and (g) of subsection 4, the court shall conduct

28-14  the trial without a jury and confine its review to the record before

28-15  the State Board of Equalization. Where procedural irregularities

28-16  by the Board are alleged and are not shown in the record, the court

28-17  may take evidence respecting the allegation and, upon the request of

28-18  either party, shall hear oral argument and receive written briefs on

28-19  the matter.

28-20     6.  In all cases mentioned in this section where the complaint is

28-21  based upon any grounds mentioned in subsection 4, the entire

28-22  assessment must not be declared void but is void only as to the

28-23  excess in valuation.

28-24     7.  In any judgment recovered by the taxpayer under this

28-25  section, the court may provide for interest thereon not to exceed 6

28-26  percent per annum from and after the date of payment of the tax

28-27  complained of.

28-28     Sec. 29.  NRS 361.450 is hereby amended to read as follows:

28-29     361.450  1.  Except as otherwise provided in subsection 3,

28-30  every tax levied under the provisions of or authority of this chapter

28-31  is a perpetual lien against the property assessed until the tax and any

28-32  penalty charges and interest which may accrue thereon are paid.

28-33  Notwithstanding the provisions of any other specific statute, such

28-34  a lien is superior to all other liens, claims, encumbrances and

28-35  titles on the property, including, without limitation, interests

28-36  secured pursuant to the provisions of chapter 104 of NRS, whether

28-37  or not the lien was filed or perfected first in time.

28-38     2.  Except as otherwise provided in this subsection, the lien

28-39  attaches on July 1 of the year for which the taxes are levied, upon all

28-40  property then within the county. The lien attaches upon all

28-41  migratory property, as described in NRS 361.505, on the day it is

28-42  moved into the county. If real and personal property are assessed

28-43  against the same owner, a lien attaches upon such real property also

28-44  for the tax levied upon the personal property within the county; and

28-45  a lien for taxes on personal property also attaches upon real property

29-1  assessed against the same owner in any other county of the State

29-2  from the date on which a certified copy of any unpaid property

29-3  assessment is filed for record with the county recorder in the county

29-4  in which the real property is situated.

29-5      3.  All liens for taxes levied under this chapter which have

29-6  already attached to a mobile or manufactured home expire on the

29-7  date when the mobile or manufactured home is sold, except the liens

29-8  for personal property taxes due in the county in which the mobile or

29-9  manufactured home was situate at the time of sale, for any part of

29-10  the 12 months immediately preceding the date of sale.

29-11     4.  All special taxes levied for city, town, school, road or other

29-12  purposes throughout the different counties of this state are a lien on

29-13  the property so assessed, and must be assessed and collected by the

29-14  same officer at the same time and in the same manner as the state

29-15  and county taxes are assessed and collected.

29-16     Sec. 30.  NRS 361.483 is hereby amended to read as follows:

29-17     361.483  1.  Except as otherwise provided in subsection [5,] 6,

29-18  taxes assessed upon the real property tax roll and upon mobile or

29-19  manufactured homes are due on the third Monday of August.

29-20     2.  Taxes assessed upon the real property tax roll may be paid in

29-21  four approximately equal installments if the taxes assessed on the

29-22  parcel exceed $100.

29-23     3.  [Taxes] Except as otherwise provided in this section, taxes

29-24  assessed upon a mobile or manufactured home may be paid in four

29-25  installments if the taxes assessed exceed $100.

29-26     4.  If a taxpayer owns at least 25 mobile or manufactured

29-27  homes in a county that are leased for commercial purposes, and

29-28  those mobile or manufactured homes have not been converted to

29-29  real property pursuant to NRS 361.244, taxes assessed upon those

29-30  homes may be paid in four installments if, not later than July 31,

29-31  the taxpayer returns to the county assessor the written statement of

29-32  personal property required pursuant to NRS 361.265.

29-33     5.  Except as otherwise provided in this section and NRS

29-34  361.505, taxes assessed upon personal property may be paid in four

29-35  approximately equal installments if:

29-36     (a) The total personal property taxes assessed exceed $10,000;

29-37     (b) Not later than July 31, the taxpayer returns to the county

29-38  assessor the written statement of personal property required

29-39  pursuant to NRS 361.265;

29-40     (c) The taxpayer files with the county assessor, or county

29-41  treasurer if the county treasurer has been designated to collect taxes,

29-42  a written request to be billed in quarterly installments and includes

29-43  with the request a copy of the written statement of personal property

29-44  required pursuant to NRS 361.265; and

30-1      (d) The [business has been in existence for at least 3 years if the]

30-2  personal property assessed is the property of a business[.

30-3      5.] and the business has paid its personal property taxes

30-4  without accruing penalties for the immediately preceding 2 fiscal

30-5  years in any county in the State.

30-6      6.  If a person elects to pay in installments, the first installment

30-7  is due on the third Monday of August, the second installment on the

30-8  first Monday of October, the third installment on the first Monday

30-9  of January, and the fourth installment on the first Monday of March.

30-10     [6.] 7. If any person charged with taxes which are a lien on

30-11  real property fails to pay:

30-12     (a) Any one installment of the taxes on or within 10 days

30-13  following the day the taxes become due, there must be added thereto

30-14  a penalty of 4 percent.

30-15     (b) Any two installments of the taxes, together with accumulated

30-16  penalties, on or within 10 days following the day the later

30-17  installment of taxes becomes due, there must be added thereto a

30-18  penalty of 5 percent of the two installments due.

30-19     (c) Any three installments of the taxes, together with

30-20  accumulated penalties, on or within 10 days following the day the

30-21  latest installment of taxes becomes due, there must be added thereto

30-22  a penalty of 6 percent of the three installments due.

30-23     (d) The full amount of the taxes, together with accumulated

30-24  penalties, on or within 10 days following the first Monday of

30-25  March, there must be added thereto a penalty of 7 percent of the full

30-26  amount of the taxes.

30-27     [7.] 8. Any person charged with taxes which are a lien on a

30-28  mobile or manufactured home who fails to pay the taxes within 10

30-29  days after an installment payment is due is subject to the following

30-30  provisions:

30-31     (a) A penalty of 10 percent of the taxes due; and

30-32     (b) The county assessor may proceed under NRS 361.535.

30-33     [8.] 9. The ex officio tax receiver of a county shall notify each

30-34  person in the county who is subject to a penalty pursuant to this

30-35  section of the provisions of NRS 360.419 and 361.4835.

30-36     Sec. 31.  NRS 361.4835 is hereby amended to read as follows:

30-37     361.4835  1.  If the county treasurer or the county assessor

30-38  finds that a person’s failure to make a timely return or payment of

30-39  tax that is assessed by the county treasurer or county assessor and

30-40  that is imposed pursuant to chapter 361 of NRS, except NRS

30-41  361.320, is the result of circumstances beyond his control and

30-42  occurred despite the exercise of ordinary care and without intent, the

30-43  county treasurer or the county assessor may relieve him of all or part

30-44  of any interest or penalty, or both.

31-1      2.  A person seeking this relief must file a statement [under

31-2  oath] setting forth the facts upon which he bases his claim with the

31-3  county treasurer or the county assessor.

31-4      3.  The county treasurer or the county assessor shall disclose,

31-5  upon the request of any person:

31-6      (a) The name of the person; and

31-7      (b) The amount of the relief.

31-8      4.  If the relief sought by the taxpayer is denied, he may appeal

31-9  from the denial to the Nevada Tax Commission.

31-10     5.  The county treasurer or the county assessor may defer the

31-11  decision to the Department.

31-12     Sec. 32.  NRS 361.484 is hereby amended to read as follows:

31-13     361.484  1.  As used in this section, “acquired” means

31-14  acquired [either by:] :

31-15     (a) Pursuant to a purchase order or other sales agreement or

31-16  by condemnation proceedings pursuant to chapter 37 of NRS, if

31-17  the property acquired is personal property.

31-18     (b) By purchase and deed or by condemnation proceedings

31-19  pursuant to chapter 37 of NRS[.]

31-20  , if the property acquired is real property.

31-21     2.  Taxes levied on real or personal property which is acquired

31-22  by the Federal Government or the State or any of its political

31-23  subdivisions must be abated ratably for the portion of the fiscal year

31-24  in which the [real] property is owned by the Federal Government or

31-25  the State or its political subdivision.

31-26     3.  For the purposes of abatement, the Federal Government or

31-27  the State or its political subdivision shall be deemed to own [real] :

31-28     (a) Personal property acquired by purchase commencing on

31-29  the date of sale indicated on the purchase order or other sales

31-30  agreement.

31-31     (b) Personal property acquired by condemnation from the date

31-32  of judgment pursuant to NRS 37.160.

31-33     (c) Real property acquired by purchase commencing with the

31-34  date the deed is recorded . [and to own real]

31-35     (d) Real property acquired by condemnation from the date of

31-36  judgment pursuant to NRS 37.160 or the date of occupancy of the

31-37  property pursuant to NRS 37.100, whichever occurs earlier.

31-38     Sec. 33.  NRS 361.530 is hereby amended to read as follows:

31-39     361.530  [On all moneys]

31-40     1.  Except as otherwise provided in this section, on all money

31-41  collected from personal property tax by the several county assessors

31-42  and county treasurers, there [shall] must be reserved and paid into

31-43  the county treasury, for the benefit of the general fund of their

31-44  respective counties, by the county assessor[,] or county treasurer, a

32-1  percentage commission of [6] 8 percent on the gross amount of

32-2  collections from personal property tax.

32-3      2.  One-quarter of the commission reserved pursuant to

32-4  subsection 1 must be accounted for separately in the county

32-5  general fund and used to acquire technology for or improve the

32-6  technology used in the office of the county assessor and, at his

32-7  discretion, may be used by other county offices that do business

32-8  with the county assessor, including, without limitation, costs

32-9  related to acquiring or improving technology for converting and

32-10  archiving records, purchasing hardware and software,

32-11  maintaining the technology, training employees in the operation

32-12  of the technology and contracting for professional services

32-13  relating to the technology.

32-14     3.  On or before July 1 of each year, the county assessor shall

32-15  submit to the board of county commissioners a report of the

32-16  projected expenditures of the proceeds accounted for separately

32-17  pursuant to subsection 2 for the following fiscal year. Any money

32-18  remaining at the end of a fiscal year that has not been committed

32-19  for expenditure reverts to the county general fund.

32-20     Sec. 34.  NRS 361.535 is hereby amended to read as follows:

32-21     361.535  1.  If the person, company or corporation so assessed

32-22  neglects or refuses to pay the taxes within 30 days after demand, the

32-23  taxes become delinquent. If the person, company or corporation so

32-24  assessed neglects or refuses to pay the taxes within 10 days after the

32-25  taxes become delinquent, a penalty of 10 percent must be added. If

32-26  the tax and penalty are not paid on demand, the county assessor or

32-27  his deputy may seize, seal or lock enough of the personal property

32-28  of the person, company or corporation so neglecting or refusing to

32-29  pay to satisfy the taxes and costs. The county assessor may use

32-30  alternative methods of collection, including, without limitation, the

32-31  assistance of the district attorney.

32-32     2.  The county assessor shall [post] :

32-33     (a) Post a notice of the seizure, with a description of the

32-34  property, in [three public places in the township or district where it

32-35  is seized, and shall, at] a public area of the county courthouse or

32-36  the county office building in which the assessor’s office is located,

32-37  and within the immediate vicinity of the property being seized; and

32-38     (b) At the expiration of 5 days, proceed to sell at public auction,

32-39  at the time and place mentioned in the notice, to the highest bidder,

32-40  for lawful money of the United States, a sufficient quantity of the

32-41  property to pay the taxes and expenses incurred. For this service, the

32-42  county assessor must be allowed from the delinquent person a fee of

32-43  $3. The county assessor is not required to sell the property if the

32-44  highest bid received is less than the lowest acceptable bid indicated

32-45  in the notice.

33-1      3.  If the personal property seized by the county assessor or his

33-2  deputy consists of a mobile or manufactured home, an aircraft, or

33-3  the personal property of a business, the county assessor shall publish

33-4  a notice of the seizure once during each of 2 successive weeks in a

33-5  newspaper of general circulation in the county. If the legal owner of

33-6  the property is someone other than the registered owner and the

33-7  name and address of the legal owner can be ascertained from [the

33-8  records of the Department of Motor Vehicles,] public records,

33-9  the county assessor shall, before publication, send a copy of the

33-10  notice by registered or certified mail to the legal owner. The cost of

33-11  the publication and notice must be charged to the delinquent

33-12  taxpayer. The notice must state:

33-13     (a) The name of the owner, if known.

33-14     (b) The description of the property seized, including the

33-15  location, the make, model and dimensions and the serial number,

33-16  body number or other identifying number.

33-17     (c) The fact that the property has been seized and the reason for

33-18  seizure.

33-19     (d) The lowest acceptable bid for the sale of the property,

33-20  which is the total amount of the taxes due on the property and the

33-21  penalties and costs as provided by law.

33-22     (e) The time and place at which the property is to be

33-23  sold.

33-24  After the expiration of 5 days from the date of the second

33-25  publication of the notice, the property must be sold at public auction

33-26  in the manner provided in subsection 2 for the sale of other personal

33-27  property by the county assessor.

33-28     4.  Upon payment of the purchase money, the county assessor

33-29  shall deliver to the purchaser of the property sold, with a certificate

33-30  of the sale, a statement of the amount of taxes or assessment and the

33-31  expenses thereon for which the property was sold, whereupon the

33-32  title of the property so sold vests absolutely in the purchaser.

33-33     5.  After a mobile or manufactured home, an aircraft, or the

33-34  personal property of a business is sold and the county assessor has

33-35  paid all the taxes and costs on the property, the county assessor shall

33-36  deposit into the general fund of the county the first $300 of the

33-37  excess proceeds from the sale. The county assessor shall deposit any

33-38  remaining amount of the excess proceeds from the sale into an

33-39  interest-bearing account maintained for the purpose of holding

33-40  excess proceeds separate from other money of the county. If no

33-41  claim is made for the money within 6 months after the sale of the

33-42  property for which the claim is made, the county assessor shall pay

33-43  the money into the general fund of the county. All interest paid on

33-44  money deposited in the account pursuant to this subsection is the

33-45  property of the county.

34-1      6.  If the former owner of a mobile or manufactured home,

34-2  aircraft, or personal property of a business that was sold pursuant to

34-3  this section makes a claim in writing for the balance of the proceeds

34-4  of the sale within 6 months after the completion of the sale, the

34-5  county assessor shall pay the balance of the proceeds of the sale or

34-6  the proper portion of the balance over to the former owner if the

34-7  county assessor is satisfied that the former owner is entitled to it.

34-8      Sec. 35.  NRS 361.561 is hereby amended to read as follows:

34-9      361.561  [Those units]

34-10     1.  A dwelling unit identified as “chassis-mount camper,” “mini

34-11  motor home,” “motor home,” “recreational park trailer,” “travel

34-12  trailer,” “utility trailer” and “van conversion,” in chapter 482 of

34-13  NRS and any other vehicle required to be registered with the

34-14  Department of Motor Vehicles are subject to the personal property

34-15  tax unless registered and taxed pursuant to chapter 371 of NRS.

34-16  Such unregistered units and vehicles must be taxed in the manner

34-17  provided in NRS 361.561 to 361.5644, inclusive.

34-18     2.  As used in this section, “dwelling unit” means a vehicle

34-19  that is primarily used as living quarters, but has not been

34-20  converted to real property pursuant to NRS 361.244, and is located

34-21  in a manufactured home park, as defined in NRS 118B.017, or on

34-22  other land within the county, but not in a recreational vehicle

34-23  park, as defined in NRS 108.2678, that is licensed for parking

34-24  vehicles for a duration of less than 9 months per year.

34-25     Sec. 36.  NRS 361.768 is hereby amended to read as follows:

34-26     361.768  1.  If an overassessment of real or personal property

34-27  appears upon the secured tax roll of any county because of a factual

34-28  error concerning its existence, size, quantity, age, use or zoning or

34-29  legal or physical restrictions on its use within 3 years after the end

34-30  of the fiscal year for which the assessment was made, the county

34-31  assessor shall make a report thereof to the board of county

34-32  commissioners of the county.

34-33     2.  The board of county commissioners shall examine the error

34-34  so reported, together with any evidence presented and, if satisfied

34-35  that the error is factual, shall:

34-36     (a) By an order entered in the minutes of the board, direct the

34-37  county treasurer to correct the error; and

34-38     (b) Deliver a copy of the order to the county treasurer, who shall

34-39  make the necessary adjustments to the tax bill and correct the

34-40  secured tax roll. The adjustment may be a full refund or a credit

34-41  against taxes due which may be allocated over a period no longer

34-42  than 3 years.

34-43     3.  Partial or complete destruction [or removal of an

34-44  improvement or secured] of a real property improvement or of

34-45  personal property may be adjusted pro rata if [removal or] the

35-1  destruction occurred on or after the lien date and the property was

35-2  rendered unusable or uninhabitable for a period of not less than 90

35-3  consecutive days. The adjustments may be made in the form of a

35-4  credit on taxes due or a refund if taxes have been paid for the period.

35-5  The county assessor shall notify the county treasurer of each

35-6  adjustment. The county assessor shall report recommended

35-7  adjustments to the board of county commissioners no later than

35-8  June 30 of each fiscal year.

35-9      Sec. 37.  NRS 362.040 is hereby amended to read as follows:

35-10     362.040  Upon receipt of an affidavit from the county [clerk]

35-11  recorder pursuant to NRS 362.050 stating that at least $100 in

35-12  development work has been actually performed upon the patented

35-13  mine or mining claim during the federal mining assessment work

35-14  period ending within the year before the fiscal year for which the

35-15  assessment has been levied, the assessor shall exclude from the roll

35-16  the assessment against the patented mine or mining claim named in

35-17  the affidavit.

35-18     Sec. 38.  NRS 362.050 is hereby amended to read as follows:

35-19     362.050  1.  To obtain the exemption of the surface of a

35-20  patented mine or mining claim from taxation ad valorem, pursuant

35-21  to Section 5 of Article 10 of the Constitution of this state, the owner

35-22  must [submit] record an affidavit [to] with the office of the county

35-23  [clerk] recorder for the county in which the mine is located on or

35-24  before December 30 covering work done during the 12 months next

35-25  preceding 12 a.m. on September 1 of that year. The exemption then

35-26  applies to the taxes for the fiscal year beginning on July 1 following

35-27  the filing of the affidavit. Upon receipt of such an affidavit, the

35-28  county [clerk shall cause it to be recorded in the office of the county

35-29  recorder and transmit it] recorder shall transmit a copy of the

35-30  affidavit, without charge, to the county assessor.

35-31     2.  The affidavit of labor must describe particularly the work

35-32  performed, upon what portion of the mine or claim, and when and

35-33  by whom done, and may be substantially in the following form:

 

35-34  State of Nevada   }

35-35                          }ss.

35-36  County of...... }

 

35-37     ................................, being first duly sworn, deposes and says:

35-38  That development work worth at least $100 was performed upon the

35-39  ............................... patented mine or mining claim, situated in the

35-40  ........................................ Mining District, County of

35-41  ..........................................., State of Nevada, during the federal

35-42  mining assessment work period ending within the year ....... . The

35-43  work was done at the expense of .............................., the owner (or

36-1  one of the owners) of the patented mine or mining claim, for the

36-2  purpose of relieving it from the tax assessment. It was performed by

36-3  ................................, at about ................ feet in a ................ direction

36-4  from the monument of location, and was done between the ........ day

36-5  of the month of ........ of the year ......., and the .......... day of the

36-6  month of .......... of the year ......., and consisted of the following

36-7  work:

36-8  ............................................................................

36-9  ............................................................................

 

36-10                                                                              ...........................

36-11                                                       (Signature)

36-12  Subscribed and sworn to before me

36-13  this ...... day of the month of ...... of the year ......

36-14  ..............................................

36-15  Notary Public (or other person

36-16  authorized to administer oaths)

 

36-17     Sec. 39.  NRS 371.101 is hereby amended to read as follows:

36-18     371.101  1.  Vehicles registered by surviving spouses , [and

36-19  orphan children] not to exceed the amount of $1,000 determined

36-20  valuation, are exempt from taxation, but the exemption must not be

36-21  allowed to anyone but actual bona fide residents of this state, and

36-22  must be filed in but one county in this state to the same family.

36-23     2.  For the purpose of this section, vehicles in which the

36-24  surviving spouse [or orphan child] has any interest shall be deemed

36-25  to belong entirely to that surviving spouse . [or orphan child.]

36-26     3.  The person claiming the exemption shall file with the

36-27  Department in the county where the exemption is claimed an

36-28  affidavit declaring his residency and that the exemption has been

36-29  claimed in no other county in this state for that year. The affidavit

36-30  must be made before the county assessor or a notary public. After

36-31  the filing of the original affidavit, the county assessor shall mail a

36-32  form for renewal of the exemption to the person each year following

36-33  a year in which the exemption was allowed for that person. The

36-34  form must be designed to facilitate its return by mail by the person

36-35  claiming the exemption.

36-36     4.  A surviving spouse is not entitled to the exemption provided

36-37  by this section in any fiscal year beginning after any remarriage,

36-38  even if the remarriage is later annulled.

36-39     5.  Beginning with the 2005-2006 Fiscal Year, the monetary

36-40  amount in subsection 1 must be adjusted for each fiscal year by

36-41  adding to each amount the product of the amount multiplied by

36-42  the percentage increase in the Consumer Price Index (All Items)

37-1  from December 2003 to the December preceding the fiscal year for

37-2  which the adjustment is calculated.

37-3      Sec. 40.  NRS 371.102 is hereby amended to read as follows:

37-4      371.102  1.  Vehicles registered by a blind person, not to

37-5  exceed the amount of $3,000 determined valuation, are exempt from

37-6  taxation, but the exemption must not be allowed to anyone but bona

37-7  fide residents of this state, and must be filed in but one county in

37-8  this state on account of the same blind person.

37-9      2.  The person claiming the exemption [shall] must file with the

37-10  [Department in] county assessor of the county where the exemption

37-11  is claimed an affidavit declaring [his residency] that he is an actual

37-12  bona fide resident of the State of Nevada, that he is a blind person

37-13  and that the exemption [has been] is claimed in no other county in

37-14  this state . [for that year.] The affidavit must be made before the

37-15  county assessor or a notary public. After the filing of the original

37-16  affidavit, the county assessor shall mail a form for renewal of the

37-17  exemption to the person each year following a year in which the

37-18  exemption was allowed for that person. The form must be designed

37-19  to facilitate its return by mail by the person claiming the exemption.

37-20     3.  Upon first claiming the exemption in a county the claimant

37-21  shall furnish to the [Department] county assessor a certificate of a

37-22  physician licensed under the laws of this state setting forth that he

37-23  has examined the claimant and has found him to be a blind person.

37-24     4.  Beginning with the 2005-2006 Fiscal Year, the monetary

37-25  amount in subsection 1 must be adjusted for each fiscal year by

37-26  adding to each amount the product of the amount multiplied by

37-27  the percentage increase in the Consumer Price Index (All Items)

37-28  from December 2003 to the December preceding the fiscal year for

37-29  which the adjustment is calculated.

37-30     5.  As used in this section, “blind person” includes any person

37-31  whose visual acuity with correcting lenses does not exceed 20/200

37-32  in the better eye, or whose vision in the better eye is restricted to a

37-33  field which subtends an angle of not greater than 20°.

37-34     Sec. 41.  NRS 371.103 is hereby amended to read as follows:

37-35     371.103  1.  Vehicles, to the extent of the determined

37-36  valuation as set forth in subsection 2, registered by any actual bona

37-37  fide resident of the State of Nevada who:

37-38     (a) Has served a minimum of 90 days on active duty, who was

37-39  assigned to active duty at some time between April 21, 1898, and

37-40  June 15, 1903, or between April 6, 1917, and November 11, 1918,

37-41  or between December 7, 1941, and December 31, 1946, or between

37-42  June 25, 1950, and [January 31, 1955;] December 31, 1960, or

37-43  between July 1, 1958, and November 1, 1958, or between

37-44  December 31, 1960, and May 7, 1975, or between September 26,

37-45  1982, and December 1, 1987, or between October 23, 1983, and

37-46  November 21, 1983, or between December 20, 1989, and

 

38-1  January 31, 1990, or between August 2, 1990, and April 11, 1991,

38-2  or between December 5, 1992, and March 31, 1994, or between

38-3  November 20, 1995, and December 20, 1996;

38-4      (b) Has served a minimum of 90 continuous days on active duty

38-5  none of which was for training purposes, who was assigned to active

38-6  duty at some time between January 1, 1961, and May 7, 1975; [or]

38-7      (c) Has served on active duty in connection with carrying out

38-8  the authorization granted to the President of the United States in

38-9  Public Law 102-1 [,] ; or

38-10     (d) Has served on active duty in connection with a campaign

38-11  or expedition for service in which a medal has been authorized by

38-12  the government of the United States, regardless of the number of

38-13  days served on active duty,

38-14  and who received, upon severance from service, an honorable

38-15  discharge or certificate of satisfactory service from the Armed

38-16  Forces of the United States, or who, having so served, is still serving

38-17  in the Armed Forces of the United States, is exempt from taxation.

38-18     2.  The amount of determined valuation that is exempt from

38-19  taxation pursuant to subsection 1:

38-20     (a) For Fiscal Year 2001-2002, is $1,250;

38-21     (b) For Fiscal Year 2002-2003, is $1,500; and

38-22     (c) For Fiscal Year 2003-2004, is $1,750.

38-23     3.  For the purpose of this section:

38-24     (a) For Fiscal Year 2001-2002, the first $1,250 determined

38-25  valuation of vehicles in which such a person has any interest;

38-26     (b) For Fiscal Year 2002-2003, the first $1,500 determined

38-27  valuation of vehicles in which such a person has any interest; and

38-28     (c) For Fiscal Year 2003-2004, the first $1,750 determined

38-29  valuation of vehicles in which such a person has any

38-30  interest,

38-31  shall be deemed to belong to that person.

38-32     4.  A person claiming the exemption shall file annually with the

38-33  Department in the county where the exemption is claimed an

38-34  affidavit declaring that he is an actual bona fide resident of the State

38-35  of Nevada who meets all the other requirements of subsection 1 and

38-36  that the exemption is claimed in no other county in this state. The

38-37  affidavit must be made before the county assessor or a notary

38-38  public. After the filing of the original affidavit, the county assessor

38-39  shall mail a form for:

38-40     (a) The renewal of the exemption; and

38-41     (b) The designation of any amount to be credited to the

38-42  [Veterans’ Home Account,] Gift Account for Veterans’ Homes

38-43  established pursuant to NRS 417.145,

38-44  to the person each year following a year in which the exemption was

38-45  allowed for that person. The form must be designed to facilitate its

38-46  return by mail by the person claiming the exemption.

39-1      5.  Persons in actual military service are exempt during the

39-2  period of such service from filing annual affidavits of exemption,

39-3  and the Department shall grant exemptions to those persons on the

39-4  basis of the original affidavits filed. In the case of any person who

39-5  has entered the military service without having previously made and

39-6  filed an affidavit of exemption, the affidavit may be filed in his

39-7  behalf during the period of such service by any person having

39-8  knowledge of the facts.

39-9      6.  Before allowing any veteran’s exemption pursuant to the

39-10  provisions of this chapter, the Department shall require proof of

39-11  status of the veteran, and for that purpose shall require production of

39-12  an honorable discharge or certificate of satisfactory service or a

39-13  certified copy thereof, or such other proof of status as may be

39-14  necessary.

39-15     7.  If any person files a false affidavit or produces false proof to

39-16  the Department, and as a result of the false affidavit or false proof a

39-17  tax exemption is allowed to a person not entitled to the exemption,

39-18  he is guilty of a gross misdemeanor.

39-19     Sec. 42.  NRS 371.103 is hereby amended to read as follows:

39-20     371.103  1.  Vehicles, to the extent of $2,000 determined

39-21  valuation, registered by any actual bona fide resident of the State of

39-22  Nevada who:

39-23     (a) Has served a minimum of 90 days on active duty, who was

39-24  assigned to active duty at some time between April 21, 1898, and

39-25  June 15, 1903, or between April 6, 1917, and November 11, 1918,

39-26  or between December 7, 1941, and December 31, 1946, or between

39-27  June 25, 1950, and [January 31, 1955;] December 31, 1960, or

39-28  between July 1, 1958, and November 1, 1958, or between

39-29  December 31, 1960, and May 7, 1975, or between September 26,

39-30  1982, and December 1, 1987, or between October 23, 1983, and

39-31  November 21, 1983, or between December 20, 1989, and

39-32  January 31, 1990, or between August 2, 1990, and April 11, 1991,

39-33  or between December 5, 1992, and March 31, 1994, or between

39-34  November 20, 1995, and December 20, 1996;

39-35     (b) Has served a minimum of 90 continuous days on active duty

39-36  none of which was for training purposes, who was assigned to active

39-37  duty at some time between January 1, 1961, and May 7, 1975; [or]

39-38     (c) Has served on active duty in connection with carrying out

39-39  the authorization granted to the President of the United States in

39-40  Public Law 102-1 [,] ; or

39-41     (d) Has served on active duty in connection with a campaign

39-42  or expedition for service in which a medal has been authorized by

39-43  the government of the United States, regardless of the number of

39-44  days served on active duty,

39-45  and who received, upon severance from service, an honorable

39-46  discharge or certificate of satisfactory service from the Armed

40-1  Forces of the United States, or who, having so served, is still serving

40-2  in the Armed Forces of the United States, is exempt from taxation.

40-3      2.  For the purpose of this section, the first $2,000 determined

40-4  valuation of vehicles in which such a person has any interest shall

40-5  be deemed to belong to that person.

40-6      3.  A person claiming the exemption shall file annually with the

40-7  Department in the county where the exemption is claimed an

40-8  affidavit declaring that he is an actual bona fide resident of the State

40-9  of Nevada who meets all the other requirements of subsection 1 and

40-10  that the exemption is claimed in no other county in this state. The

40-11  affidavit must be made before the county assessor or a notary

40-12  public. After the filing of the original affidavit, the county assessor

40-13  shall mail a form for:

40-14     (a) The renewal of the exemption; and

40-15     (b) The designation of any amount to be credited to the

40-16  [Veterans’ Home Account,] Gift Account for Veterans’ Homes

40-17  established pursuant to NRS 417.145,

40-18  to the person each year following a year in which the exemption was

40-19  allowed for that person. The form must be designed to facilitate its

40-20  return by mail by the person claiming the exemption.

40-21     4.  Persons in actual military service are exempt during the

40-22  period of such service from filing annual affidavits of exemption

40-23  and the Department shall grant exemptions to those persons on the

40-24  basis of the original affidavits filed. In the case of any person who

40-25  has entered the military service without having previously made and

40-26  filed an affidavit of exemption, the affidavit may be filed in his

40-27  behalf during the period of such service by any person having

40-28  knowledge of the facts.

40-29     5.  Before allowing any veteran’s exemption pursuant to the

40-30  provisions of this chapter, the Department shall require proof of

40-31  status of the veteran, and for that purpose shall require production of

40-32  an honorable discharge or certificate of satisfactory service or a

40-33  certified copy thereof, or such other proof of status as may be

40-34  necessary.

40-35     6.  If any person files a false affidavit or produces false proof to

40-36  the Department, and as a result of the false affidavit or false proof a

40-37  tax exemption is allowed to a person not entitled to the exemption,

40-38  he is guilty of a gross misdemeanor.

40-39     7.  Beginning with the 2005-2006 fiscal year, the monetary

40-40  amounts in subsections 1 and 2 must be adjusted for each fiscal year

40-41  by adding to each amount the product of the amount multiplied by

40-42  the percentage increase in the Consumer Price Index (All Items)

40-43  from December 2003 to the December preceding the fiscal year for

40-44  which the adjustment is calculated.

 

41-1      Sec. 43.  NRS 371.1035 is hereby amended to read as follows:

41-2      371.1035  1.  Any person who qualifies for an exemption

41-3  pursuant to NRS 371.103 or 371.104 may, in lieu of claiming his

41-4  exemption:

41-5      (a) Pay to the Department all or any portion of the amount by

41-6  which the tax would be reduced if he claimed his exemption; and

41-7      (b) Direct the Department to deposit that amount for credit to

41-8  the [Veterans’ Home] Gift Account for Veterans’ Homes

41-9  established pursuant to NRS 417.145.

41-10     2.  Any person who wishes to waive his exemption pursuant to

41-11  this section shall designate the amount to be credited to the Account

41-12  on a form provided by the Department.

41-13     3.  The Department shall deposit any money received pursuant

41-14  to this section with the State Treasurer for credit to the [Veterans’

41-15  Home] Gift Account for Veterans’ Homes established pursuant to

41-16  NRS 417.145. The State Treasurer shall not accept:

41-17     (a) For Fiscal Year 2001-2002, more than a total of $1,250,000;

41-18     (b) For Fiscal Year 2002-2003, more than a total of $1,500,000;

41-19  and

41-20     (c) For Fiscal Year 2003-2004, more than a total of

41-21  $1,750,000,

41-22  for credit to the Account pursuant to this section and NRS 361.0905

41-23  during any fiscal year.

41-24     Sec. 44.  NRS 371.1035 is hereby amended to read as follows:

41-25     371.1035  1.  Any person who qualifies for an exemption

41-26  pursuant to NRS 371.103 or 371.104 may, in lieu of claiming his

41-27  exemption:

41-28     (a) Pay to the Department all or any portion of the amount by

41-29  which the tax would be reduced if he claimed his exemption; and

41-30     (b) Direct the Department to deposit that amount for credit to

41-31  the [Veterans’ Home] Gift Account for Veterans’ Homes

41-32  established pursuant to NRS 417.145.

41-33     2.  Any person who wishes to waive his exemption pursuant to

41-34  this section shall designate the amount to be credited to the Account

41-35  on a form provided by the Department.

41-36     3.  The Department shall deposit any money received pursuant

41-37  to this section with the State Treasurer for credit to the [Veterans’

41-38  Home] Gift Account for Veterans’ Homes established pursuant to

41-39  NRS 417.145. The State Treasurer shall not accept more than a total

41-40  of $2,000,000 for credit to the Account pursuant to this section and

41-41  NRS 361.0905 during any fiscal year.

41-42     Sec. 45.  NRS 371.104 is hereby amended to read as follows:

41-43     371.104  1.  A bona fide resident of the State of Nevada who

41-44  has incurred a permanent service-connected disability and has been

41-45  honorably discharged from the Armed Forces of the United States,

42-1  or his surviving spouse, is entitled to a veteran’s exemption from the

42-2  payment of governmental services taxes on vehicles of the following

42-3  determined valuations:

42-4      (a) If he has a disability of 100 percent:

42-5          (1) For Fiscal Year 2001-2002, the first $12,500 of

42-6  determined valuation;

42-7          (2) For Fiscal Year 2002-2003, the first $15,000 of

42-8  determined valuation; and

42-9          (3) For Fiscal Year 2003-2004, the first $17,500 of

42-10  determined valuation.

42-11     (b) If he has a disability of 80 to 99 percent, inclusive:

42-12         (1) For Fiscal Year 2001-2002, the first $9,375 of determined

42-13  valuation;

42-14         (2) For Fiscal Year 2002-2003, the first $11,250 of

42-15  determined valuation; and

42-16         (3) For Fiscal Year 2003-2004, the first $13,125 of

42-17  determined valuation.

42-18     (c) If he has a disability of 60 to 79 percent, inclusive:

42-19         (1) For Fiscal Year 2001-2002, the first $6,250 of determined

42-20  valuation;

42-21         (2) For Fiscal Year 2002-2003, the first $7,500 of determined

42-22  valuation; and

42-23         (3) For Fiscal Year 2003-2004, the first $8,750 of determined

42-24  valuation.

42-25     2.  For the purpose of this section:

42-26     (a) For Fiscal Year 2001-2002, the first $12,500 determined

42-27  valuation of vehicles in which an applicant has any interest;

42-28     (b) For Fiscal Year 2002-2003, the first $15,000 of determined

42-29  valuation of vehicles in which an applicant has any interest; and

42-30     (c) For Fiscal Year 2003-2004, the first $17,500 of determined

42-31  valuation of vehicles in which an applicant has any

42-32  interest,

42-33  shall be deemed to belong entirely to that person.

42-34     3.  A person claiming the exemption shall file annually with the

42-35  Department in the county where the exemption is claimed an

42-36  affidavit declaring that he is a bona fide resident of the State of

42-37  Nevada who meets all the other requirements of subsection 1 and

42-38  that the exemption is claimed in no other county within this state.

42-39  After the filing of the original affidavit, the county assessor shall

42-40  mail a form for :

42-41     (a) The renewal of the exemption ; and

42-42     (b) The designation of any amount to be credited to the Gift

42-43  Account for Veterans’ Homes established pursuant to

42-44  NRS 417.145,

43-1  to the person each year following a year in which the exemption was

43-2  allowed for that person. The form must be designed to facilitate its

43-3  return by mail by the person claiming the exemption.

43-4      4.  Before allowing any exemption pursuant to the provisions of

43-5  this section, the Department shall require proof of the applicant’s

43-6  status, and for that purpose shall require production of:

43-7      (a) A certificate from the Department of Veterans Affairs that

43-8  the veteran has incurred a permanent service-connected disability,

43-9  which shows the percentage of that disability; and

43-10     (b) Any one of the following:

43-11         (1) An honorable discharge;

43-12         (2) A certificate of satisfactory service; or

43-13         (3) A certified copy of either of these documents.

43-14     5.  A surviving spouse claiming an exemption pursuant to this

43-15  section must file with the Department in the county where the

43-16  exemption is claimed an affidavit declaring that:

43-17     (a) The surviving spouse was married to and living with the

43-18  disabled veteran for the 5 years preceding his death;

43-19     (b) The disabled veteran was eligible for the exemption at the

43-20  time of his death; and

43-21     (c) The surviving spouse has not remarried.

43-22  The affidavit required by this subsection is in addition to the

43-23  certification required pursuant to subsections 3 and 4. After the

43-24  filing of the original affidavit required by this subsection, the county

43-25  assessor shall mail a form for renewal of the exemption to the

43-26  person each year following a year in which the exemption was

43-27  allowed for that person. The form must be designed to facilitate its

43-28  return by mail by the person claiming the exemption.

43-29     6.  If a tax exemption is allowed under this section, the claimant

43-30  is not entitled to an exemption under NRS 371.103.

43-31     7.  If any person makes a false affidavit or produces false proof

43-32  to the Department, and as a result of the false affidavit or false

43-33  proof, the person is allowed a tax exemption to which he is not

43-34  entitled, he is guilty of a gross misdemeanor.

43-35     Sec. 46.  NRS 371.104 is hereby amended to read as follows:

43-36     371.104  1.  A bona fide resident of the State of Nevada who

43-37  has incurred a permanent service-connected disability and has been

43-38  honorably discharged from the Armed Forces of the United States,

43-39  or his surviving spouse, is entitled to a veteran’s exemption from the

43-40  payment of governmental services taxes on vehicles of the following

43-41  determined valuations:

43-42     (a) If he has a disability of 100 percent, the first $20,000 of

43-43  determined valuation.

43-44     (b) If he has a disability of 80 to 99 percent, inclusive, the first

43-45  $15,000 of determined valuation.

44-1      (c) If he has a disability of 60 to 79 percent, inclusive, the first

44-2  $10,000 of determined valuation.

44-3      2.  For the purpose of this section, the first $20,000 of

44-4  determined valuation of vehicles in which an applicant has any

44-5  interest, shall be deemed to belong entirely to that person.

44-6      3.  A person claiming the exemption shall file annually with the

44-7  Department in the county where the exemption is claimed an

44-8  affidavit declaring that he is a bona fide resident of the State of

44-9  Nevada who meets all the other requirements of subsection 1 and

44-10  that the exemption is claimed in no other county within this state.

44-11  After the filing of the original affidavit, the county assessor shall

44-12  mail a form for :

44-13     (a) The renewal of the exemption ; and

44-14     (b) The designation of any amount to be credited to the Gift

44-15  Account for Veterans’ Homes established pursuant to

44-16  NRS 417.145,

44-17  to the person each year following a year in which the exemption was

44-18  allowed for that person. The form must be designed to facilitate its

44-19  return by mail by the person claiming the exemption.

44-20     4.  Before allowing any exemption pursuant to the provisions of

44-21  this section, the Department shall require proof of the applicant’s

44-22  status, and for that purpose shall require production of:

44-23     (a) A certificate from the Department of Veterans Affairs that

44-24  the veteran has incurred a permanent service-connected disability,

44-25  which shows the percentage of that disability; and

44-26     (b) Any one of the following:

44-27         (1) An honorable discharge;

44-28         (2) A certificate of satisfactory service; or

44-29         (3) A certified copy of either of these documents.

44-30     5.  A surviving spouse claiming an exemption pursuant to this

44-31  section must file with the Department in the county where the

44-32  exemption is claimed an affidavit declaring that:

44-33     (a) The surviving spouse was married to and living with the

44-34  disabled veteran for the 5 years preceding his death;

44-35     (b) The disabled veteran was eligible for the exemption at the

44-36  time of his death; and

44-37     (c) The surviving spouse has not remarried.

44-38  The affidavit required by this subsection is in addition to the

44-39  certification required pursuant to subsections 3 and 4. After the

44-40  filing of the original affidavit required by this subsection, the county

44-41  assessor shall mail a form for renewal of the exemption to the

44-42  person each year following a year in which the exemption was

44-43  allowed for that person. The form must be designed to facilitate its

44-44  return by mail by the person claiming the exemption.

45-1      6.  If a tax exemption is allowed under this section, the claimant

45-2  is not entitled to an exemption under NRS 371.103.

45-3      7.  If any person makes a false affidavit or produces false proof

45-4  to the Department, and as a result of the false affidavit or false proof

45-5  the person is allowed a tax exemption to which he is not entitled, he

45-6  is guilty of a gross misdemeanor.

45-7      8.  Beginning with the 2005-2006 fiscal year, the monetary

45-8  amounts in subsections 1 and 2 must be adjusted for each fiscal year

45-9  by adding to each amount the product of the amount multiplied by

45-10  the percentage increase in the Consumer Price Index (All Items)

45-11  from December 2003 to the December preceding the fiscal year for

45-12  which the adjustment is calculated.

45-13     Sec. 46.5. NRS 371.105 is hereby amended to read as follows:

45-14     371.105  Claims pursuant to NRS 371.101, 371.102, 371.103 or

45-15  371.104 for tax exemption on the governmental services tax and

45-16  designations of any amount to be credited to the [Veterans’ Home]

45-17  Gift Account for Veterans’ Homes pursuant to NRS 371.1035 must

45-18  be filed annually at any time on or before the date when payment of

45-19  the tax is due. All exemptions provided for in this section must not

45-20  be in an amount which gives the taxpayer a total exemption greater

45-21  than that to which he is entitled during any fiscal year.

45-22     Sec. 47.  NRS 111.312 is hereby amended to read as follows:

45-23     111.312  1.  The county recorder shall not record with respect

45-24  to real property, a notice of completion, a declaration of homestead,

45-25  a lien or notice of lien, an affidavit of death, a mortgage or deed of

45-26  trust, or any conveyance of real property or instrument in writing

45-27  setting forth an agreement to convey real property unless the

45-28  document being recorded contains:

45-29     (a) The mailing address of the grantee or, if there is no grantee,

45-30  the mailing address of the person who is requesting the recording of

45-31  the document; and

45-32     (b) [The] Except as otherwise provided in subsection 2, the

45-33  assessor’s parcel number of the property at the top left corner of the

45-34  first page of the document, if the county assessor has assigned a

45-35  parcel number to the property. The parcel number must comply

45-36  with the current system for numbering parcels used by the county

45-37  assessor’s office. The county recorder is not required to verify that

45-38  the assessor’s parcel number is correct.

45-39     2.  Any document relating exclusively to the transfer of water

45-40  rights may be recorded without containing the assessor’s parcel

45-41  number of the property.

45-42     3.  The county recorder shall not record with respect to real

45-43  property any [conveyance of real property or instrument in writing

45-44  setting forth an agreement to convey real property] deed, including,

45-45  without limitation:

46-1      (a) A grant, bargain or deed of sale;

46-2      (b) Quitclaim deed;

46-3      (c) Warranty deed; or

46-4      (d) Trustee’s deed upon sale,

46-5  unless the document being recorded contains the name and address

46-6  of the person to whom a statement of the taxes assessed on the real

46-7  property is to be mailed.

46-8      [3.] 4.  The assessor’s parcel number shall not be deemed to be

46-9  a complete legal description of the real property conveyed.

46-10     [4.] 5. Except as otherwise provided in subsection [5,] 6, if a

46-11  document that is being recorded includes a legal description of real

46-12  property that is provided in metes and bounds, the document must

46-13  include the name and mailing address of the person who prepared

46-14  the legal description. The county recorder is not required to verify

46-15  the accuracy of the name and mailing address of such a person.

46-16     [5.] 6. If a document described in subsection [4] 5 previously

46-17  has been recorded, the document must include all information

46-18  necessary to identify and locate the previous recording, but the name

46-19  and mailing address of the person who prepared the legal

46-20  description is not required for the document to be recorded. The

46-21  county recorder is not required to verify the accuracy of the

46-22  information concerning the previous recording.

46-23     Sec. 48.  NRS 247.180 is hereby amended to read as follows:

46-24     247.180  1.  Except as otherwise provided in NRS 111.312,

46-25  whenever a document conveying, encumbering or mortgaging both

46-26  real and personal property is presented to a county recorder for

46-27  recording, the county recorder shall record the document. The

46-28  record must be indexed in the real estate index as deeds and other

46-29  conveyances are required by law to be indexed, and for which the

46-30  county recorder may receive the same fees as are allowed by law for

46-31  recording and indexing deeds and other documents, but only one fee

46-32  for the recording of a document may be collected.

46-33     2.  A county recorder who records a document pursuant to this

46-34  section shall, within 7 working days after he records the document,

46-35  provide to the county assessor at no charge:

46-36     (a) A duplicate copy of the document and any supporting

46-37  documents; or

46-38     (b) Access to the digital document and any digital supporting

46-39  documents. Such documents must be in a form that is acceptable

46-40  to the county recorder and the county assessor.

46-41     Sec. 49.  (Deleted by amendment.)

46-42     Sec. 50.  Chapter 268 of NRS is hereby amended by adding

46-43  thereto a new section to read as follows:

46-44     1.  A county assessor may request that the governing body of a

46-45  city realign one or more of the boundary lines between the city and

47-1  the unincorporated area of the county or between two cities to

47-2  adjust a boundary that bisects a parcel of land causing the

47-3  creation of more than one tax parcel from a single legal parcel.

47-4  Notwithstanding any other provision of law, the governing body

47-5  may, by ordinance or other appropriate legal action, with the

47-6  consent of the board of county commissioners or the governing

47-7  body of the other city, respectively, adjust the boundary to exclude

47-8  the portion of the split parcel from the city.

47-9      2.  Where any territory is detached from a city as provided in

47-10  this section, provision must be made for such proportion of any

47-11  outstanding general obligations of the city as the assessed

47-12  valuation of property in the territory bears to the total assessed

47-13  valuation of property in the city and for such proportion of any

47-14  obligations secured by the pledge of revenues from a public

47-15  improvement as the revenue arising within the territory bears to

47-16  the total revenue from such improvement as follows:

47-17     (a) If the territory is included in another city, the proportionate

47-18  obligation must be assumed according to its terms by the annexing

47-19  city;

47-20     (b) If the territory is included in the unincorporated area of

47-21  the county, taxes must be levied by the board of county

47-22  commissioners upon all taxable property in the district, sufficient

47-23  to discharge the proportionate share of the debt for the general

47-24  obligation according to its terms; or

47-25     (c) Where substantially all of the physical improvements for

47-26  which the obligation was incurred are within the territory

47-27  remaining in the city, with the consent of the governing body of

47-28  the city from which such territory is detached and of the holders of

47-29  such obligations, the entire obligation may be assumed by the city

47-30  from which such territory is detached and the detached territory

47-31  released therefrom.

47-32     Sec. 51.  NRS 268.570 is hereby amended to read as follows:

47-33     268.570  The provisions of NRS 268.570 to 268.608, inclusive,

47-34  and section 50 of this act, apply only to cities located in a county

47-35  whose population is 400,000 or more.

47-36     Sec. 52.  NRS 268.574 is hereby amended to read as follows:

47-37     268.574  As used in NRS 268.570 to 268.608, inclusive[:] ,

47-38  and section 50 of this act:

47-39     1.  “Contiguous” means either abutting directly on the boundary

47-40  of the annexing municipality or separated from the boundary thereof

47-41  by a street, alley, public right-of-way, creek, river or the right-of-

47-42  way of a railroad or other public service corporation, or by lands

47-43  owned by the annexing municipality, by some other political

47-44  subdivision of the State or by the State of Nevada.

48-1      2.  “Lot or parcel” means any tract of land of sufficient size to

48-2  constitute a legal building lot as determined by the zoning ordinance

48-3  of the county in which the territory proposed to be annexed is

48-4  situated. If such county has not enacted a zoning ordinance, the

48-5  question of what constitutes a building lot shall be determined by

48-6  reference to the zoning ordinance of the annexing municipality.

48-7      3.  “Majority of the property owners” in a territory means the

48-8  record owners of real property:

48-9      (a) Whose combined value is greater than 50 percent of the total

48-10  value of real property in the territory, as determined by assessment

48-11  for taxation; and

48-12     (b) Whose combined area is greater than 50 percent of the total

48-13  area of the territory, excluding lands held by public bodies.

48-14     4.  A lot or parcel of land is “used for residential purposes” if it

48-15  is 5 acres or less in area and contains a habitable dwelling unit of a

48-16  permanent nature.

48-17     Sec. 53.  NRS 268.600 is hereby amended to read as follows:

48-18     268.600  1.  Whenever the corporate limits of any city are

48-19  extended in accordance with the provisions of NRS 268.570 to

48-20  268.608, inclusive, the governing body of such city shall cause an

48-21  accurate map or plat of the annexed territory, prepared under the

48-22  supervision of a competent surveyor or engineer, together with a

48-23  certified copy of the annexation ordinance in respect thereof, to be

48-24  recorded in the office of the county recorder of the county in which

48-25  such territory is situated, which recording shall be done prior to the

48-26  effective date of the annexation as specified in the annexation

48-27  ordinance. A duplicate copy of such map or plat and such

48-28  annexation ordinance shall be filed with the Department of

48-29  Taxation.

48-30     2.  A county recorder who records a map or plat pursuant to this

48-31  section shall, within 7 working days after he records the map or plat,

48-32  provide to the county assessor at no charge:

48-33     (a) A duplicate copy of the map or plat and any supporting

48-34  documents; or

48-35     (b) Access to the digital map or plat and any digital supporting

48-36  documents. The map or plat and the supporting documents must

48-37  be in a form that is acceptable to the county recorder and the

48-38  county assessor.

48-39     Sec. 54.  NRS 268.785 is hereby amended to read as follows:

48-40     268.785  1.  After creation of the district, the council shall

48-41  annually ascertain and include in its budget the total amount of

48-42  money to be derived from assessments required to provide the

48-43  higher level of police protection found beneficial to the public

48-44  interest for the next ensuing fiscal year.

49-1      2.  The city council shall designate an existing citizens’ group

49-2  within the area or create an advisory committee, to recommend to

49-3  the council any appropriate changes in the level or kind of additional

49-4  police protection to be provided in the district. The council shall

49-5  consider these recommendations, and any others that may be offered

49-6  by interested persons, at a public hearing before adopting its annual

49-7  budget for the district.

49-8      3.  The total amount of money to be derived from assessments

49-9  for the next ensuing fiscal year must be apportioned among the

49-10  individual property owners in the district based upon the relative

49-11  special benefit received by each property using an apportionment

49-12  method approved by the city council. On or before April 20 of each

49-13  year, a notice specifying the proposed amount of the assessment for

49-14  the next ensuing fiscal year must be mailed to each property owner.

49-15  The city council shall hold a public hearing concerning the

49-16  assessments at the same time and place as the hearing on the

49-17  tentative budget. The city council shall levy the assessments after

49-18  the hearing but not later than June 1. The assessments so levied must

49-19  be paid in installments on or before the dates specified for

49-20  installments paid pursuant to subsection [5] 6 of NRS 361.483. Any

49-21  installment payment that is not paid on or before the date on which

49-22  it is due, together with any interest or penalty and the cost of

49-23  collecting any such amounts, is a lien upon the property upon which

49-24  it is levied equal in priority to a lien for general taxes and may be

49-25  collected in the same manner.

49-26     4.  A district is not entitled to receive any distribution of

49-27  supplemental city-county relief tax.

49-28     Sec. 55.  NRS 268.795 is hereby amended to read as follows:

49-29     268.795  1.  After creation of the district, the council shall

49-30  annually ascertain and include in its budget the total amount of

49-31  money to be derived from assessments required to provide the

49-32  maintenance found beneficial to the public interest for the next

49-33  ensuing fiscal year.

49-34     2.  The city council shall designate an existing citizens’ group

49-35  within the area or create an advisory committee, to recommend to

49-36  the council any appropriate changes in the level or kind of

49-37  maintenance to be provided in the district. The council shall

49-38  consider these recommendations, and any others that may be offered

49-39  by interested persons, at a public hearing before adopting its annual

49-40  budget for the district.

49-41     3.  The total amount of money to be derived from assessments

49-42  for the next ensuing fiscal year must be apportioned among the

49-43  individual property owners in the district based upon the relative

49-44  special benefit received by each property using an apportionment

49-45  method approved by the city council. On or before April 20 of each

50-1  year, a notice specifying the proposed amount of the assessment for

50-2  the next ensuing fiscal year must be mailed to each property owner.

50-3  The city council shall hold a public hearing concerning the

50-4  assessments at the same time and place as the hearing on the

50-5  tentative budget. The city council shall levy the assessments after

50-6  the hearing but not later than June 1. The assessments so levied must

50-7  be paid in installments on or before the dates specified for

50-8  installments paid pursuant to subsection [5] 6 of NRS 361.483. Any

50-9  installment payment that is not paid on or before the date on which

50-10  it is due, together with any interest or penalty and the cost of

50-11  collecting any such amounts, is a lien upon the property upon which

50-12  it is levied equal in priority to a lien for general taxes and may be

50-13  collected in the same manner.

50-14     4.  A district is not entitled to receive any distribution of

50-15  supplemental city-county relief tax.

50-16     Sec. 56.  NRS 270.090 is hereby amended to read as follows:

50-17     270.090  1.  The findings of fact and conclusions of law and

50-18  judgment must be made and entered as in other cases, and

50-19  exceptions, motions for new trial and appeals may be had as

50-20  provided in NRS and the Nevada Rules of Appellate Procedure.

50-21     2.  The court or judge thereof shall in the findings and decree

50-22  establish a definite map or plat of the city, or part thereof or addition

50-23  thereto, in accordance with the pleadings and proof, and shall, by

50-24  reference, make a part of the findings and judgment the map or plat

50-25  so established.

50-26     3.  Wherever blocks or parts of blocks in the original lost,

50-27  destroyed, conflicting, erroneous or faulty maps or plats have been

50-28  insufficiently or incorrectly platted, numbered or lettered, the

50-29  omission, insufficiency or fault must be supplied and corrected in

50-30  accordance with the pleadings and proof.

50-31     4.  If the map or plat prepared by the surveyor is inadequate or

50-32  impracticable of use for the judgment, the judgment or decree may

50-33  require the making of a new map or plat in accordance with the

50-34  provisions of the findings and judgment.

50-35     5.  A certified copy of the judgment, together with the map or

50-36  plat as is established by the court, must be recorded in the office of

50-37  the county recorder of the county in which the action is tried. All the

50-38  ties and descriptions of section or quarter section corners,

50-39  monuments or marks required by NRS 270.020 must appear on the

50-40  map finally established by the judgment. The county recorder may

50-41  collect and receive as his fees for recording and indexing the

50-42  certified copy of the judgment and map, $10 for the map, and the

50-43  specific statutory fees for the judgment, but not exceeding $50.

50-44     6.  The judgment may require that all prior existing maps in

50-45  conflict with the map or plat adopted be so marked or identified by

51-1  the county recorder to show the substitution of the new map or plat

51-2  in place thereof.

51-3      7.  A county recorder who records a map or plat pursuant to this

51-4  section shall, within 7 working days after he records the map or plat,

51-5  provide to the county assessor at no charge:

51-6      (a) A duplicate copy of the map or plat and any supporting

51-7  documents; or

51-8      (b) Access to the digital map or plat and any digital supporting

51-9  documents. The map or plat and the supporting documents must

51-10  be in a form that is acceptable to the county recorder and the

51-11  county assessor.

51-12     Sec. 57.  NRS 278.460 is hereby amended to read as follows:

51-13     278.460  1.  A county recorder shall not record any final map

51-14  unless the map:

51-15     (a) Contains or is accompanied by the report of a title company

51-16  and all the certificates of approval, conveyance and consent required

51-17  by the provisions of NRS 278.374 to 278.378, inclusive, and by the

51-18  provisions of any local ordinance; and

51-19     (b) Is accompanied by a written statement signed by the

51-20  treasurer of the county in which the land to be divided is located

51-21  indicating that all property taxes on the land for the fiscal year have

51-22  been paid and that the full amount of any deferred property taxes for

51-23  the conversion of the property from agricultural use has been paid

51-24  pursuant to NRS 361A.265.

51-25     2.  The provisions of NRS 278.010 to 278.630, inclusive, do not

51-26  prevent the recording, pursuant to the provisions of NRS 278.010 to

51-27  278.630, inclusive, and any applicable local ordinances, of a map of

51-28  any land which is not a subdivision, nor do NRS 278.010 to

51-29  278.630, inclusive, prohibit the recording of a map in accordance

51-30  with the provisions of any statute requiring the recording of

51-31  professional land surveyor’s records of surveys.

51-32     3.  A county recorder shall accept or refuse a final map for

51-33  recordation within 10 days after its delivery to him.

51-34     4.  A county recorder who records a final map pursuant to this

51-35  section shall, within 7 working days after he records the final map,

51-36  provide to the county assessor at no charge:

51-37     (a) A duplicate copy of the final map and any supporting

51-38  documents; or

51-39     (b) Access to the digital final map and any digital supporting

51-40  documents. The map and supporting documents must be in a form

51-41  that is acceptable to the county recorder and the county assessor.

51-42     Sec. 58.  NRS 278.467 is hereby amended to read as follows:

51-43     278.467  1.  If the requirement for a parcel map is waived, the

51-44  authority which granted the waiver may require the preparation and

51-45  recordation of a document which contains:

52-1      (a) A legal description of all parts based on a system of

52-2  rectangular surveys;

52-3      (b) A provision for the dedication or reservation of any road

52-4  right-of-way or easement; and

52-5      (c) The approval of the authority which granted the waiver.

52-6      2.  If a description by metes and bounds is necessary in

52-7  describing the parcel division, it must be prepared by a professional

52-8  land surveyor and bear his signature and stamp.

52-9      3.  The person preparing the document may include the

52-10  following statement:

 

52-11     This document was prepared from existing information

52-12  (identifying it and stating where filed and recorded) and the

52-13  undersigned assumes no responsibility for the existence of

52-14  monuments or correctness of other information shown on or

52-15  copied from any such prior documents.

 

52-16     4.  A document recorded pursuant to this section must be

52-17  accompanied by a written statement signed by the treasurer of the

52-18  county in which the land to be divided is located indicating that all

52-19  property taxes on the land for the fiscal year have been paid.

52-20     5.  A county recorder who records a document pursuant to this

52-21  section shall, within 7 working days after he records the document,

52-22  provide to the county assessor at no charge:

52-23     (a) A duplicate copy of the document; or

52-24     (b) Access to the digital document. The document must be in a

52-25  form that is acceptable to the county recorder and the county

52-26  assessor.

52-27     Sec. 59.  NRS 278.468 is hereby amended to read as follows:

52-28     278.468  1.  If a parcel map is approved or deemed approved

52-29  pursuant to NRS 278.464, the preparer of the map shall:

52-30     (a) Cause the approved map to be recorded in the office of the

52-31  county recorder within 1 year after the date the map was approved

52-32  or deemed approved, unless the governing body establishes by

52-33  ordinance a longer period, not to exceed 2 years, for recording the

52-34  map. The map must be accompanied by a written statement signed

52-35  by the treasurer of the county in which the land to be divided is

52-36  located indicating that all property taxes on the land for the fiscal

52-37  year have been paid.

52-38     (b) Pay a fee of $17 for the first sheet of the map plus $10 for

52-39  each additional sheet to the county recorder for filing and indexing.

52-40     2.  Upon receipt of a parcel map, the county recorder shall file

52-41  the map in a suitable place. He shall keep proper indexes of parcel

52-42  maps by the name of grant, tract, subdivision or United States

52-43  subdivision.

53-1      3.  A county recorder who records a parcel map pursuant to this

53-2  section shall, within 7 working days after he records the parcel map,

53-3  provide to the county assessor at no charge:

53-4      (a) A duplicate copy of the parcel map and any supporting

53-5  documents; or

53-6      (b) Access to the digital parcel map and any digital supporting

53-7  documents. The map and supporting documents must be in a form

53-8  that is acceptable to the county recorder and the county assessor.

53-9      Sec. 60.  NRS 278.4725 is hereby amended to read as follows:

53-10     278.4725  1.  Except as otherwise provided in this section, if

53-11  the governing body has authorized the planning commission to take

53-12  final action on a final map, the planning commission shall approve,

53-13  conditionally approve or disapprove the final map, basing its action

53-14  upon the requirements of NRS 278.472:

53-15     (a) In a county whose population is 400,000 or more, within 45

53-16  days; or

53-17     (b) In a county whose population is less than 400,000, within 60

53-18  days,

53-19  after accepting the final map as a complete application. The

53-20  planning commission shall file its written decision with the

53-21  governing body. Except as otherwise provided in subsection 5, or

53-22  unless the time is extended by mutual agreement, if the planning

53-23  commission is authorized to take final action and it fails to take

53-24  action within the period specified in this subsection, the final map

53-25  shall be deemed approved unconditionally.

53-26     2.  If there is no planning commission or if the governing body

53-27  has not authorized the planning commission to take final action, the

53-28  governing body or its authorized representative shall approve,

53-29  conditionally approve or disapprove the final map, basing its action

53-30  upon the requirements of NRS 278.472:

53-31     (a) In a county whose population is 400,000 or more, within 45

53-32  days; or

53-33     (b) In a county whose population is less than 400,000, within 60

53-34  days,

53-35  after the final map is accepted as a complete application. Except as

53-36  otherwise provided in subsection 5 or unless the time is extended by

53-37  mutual agreement, if the governing body or its authorized

53-38  representative fails to take action within the period specified in this

53-39  subsection, the final map shall be deemed approved unconditionally.

53-40     3.  An applicant or other person aggrieved by a decision of the

53-41  authorized representative of the governing body or by a final act of

53-42  the planning commission may appeal the decision in accordance

53-43  with the ordinance adopted pursuant to NRS 278.3195.

53-44     4.  If the map is disapproved, the governing body or its

53-45  authorized representative or the planning commission shall return

54-1  the map to the person who proposes to divide the land, with the

54-2  reason for its action and a statement of the changes necessary to

54-3  render the map acceptable.

54-4      5.  If the final map divides the land into 16 lots or more, the

54-5  governing body or its authorized representative or the planning

54-6  commission shall not approve a map, and a map shall not be deemed

54-7  approved, unless:

54-8      (a) Each lot contains an access road that is suitable for use by

54-9  emergency vehicles; and

54-10     (b) The corners of each lot are set by a professional land

54-11  surveyor.

54-12     6.  If the final map divides the land into 15 lots or less, the

54-13  governing body or its authorized representative or the planning

54-14  commission may, if reasonably necessary, require the map to

54-15  comply with the provisions of subsection 5.

54-16     7.  Upon approval, the map must be filed with the county

54-17  recorder. Filing with the county recorder operates as a continuing:

54-18     (a) Offer to dedicate for public roads the areas shown as

54-19  proposed roads or easements of access, which the governing body

54-20  may accept in whole or in part at any time or from time to time.

54-21     (b) Offer to grant the easements shown for public utilities,

54-22  which any public utility may similarly accept without excluding any

54-23  other public utility whose presence is physically compatible.

54-24     8.  The map filed with the county recorder must include:

54-25     (a) A certificate signed and acknowledged by each owner of

54-26  land to be divided consenting to the preparation of the map, the

54-27  dedication of the roads and the granting of the easements.

54-28     (b) A certificate signed by the clerk of the governing body or

54-29  authorized representative of the governing body or the secretary to

54-30  the planning commission that the map was approved, or the affidavit

54-31  of the person presenting the map for filing that the time limited by

54-32  subsection 1 or 2 for action by the governing body or its authorized

54-33  representative or the planning commission has expired and that the

54-34  requirements of subsection 5 have been met. A certificate signed

54-35  pursuant to this paragraph must also indicate, if applicable, that the

54-36  governing body or planning commission determined that a public

54-37  street, easement or utility easement which will not remain in effect

54-38  after a merger and resubdivision of parcels conducted pursuant to

54-39  NRS 278.4925, has been vacated or abandoned in accordance with

54-40  NRS 278.480.

54-41     (c) A written statement signed by the treasurer of the county in

54-42  which the land to be divided is located indicating that all property

54-43  taxes on the land for the fiscal year have been paid.

54-44     9.  A governing body may by local ordinance require a final

54-45  map to include:

55-1      (a) A report from a title company which lists the names of:

55-2          (1) Each owner of record of the land to be divided; and

55-3          (2) Each holder of record of a security interest in the land to

55-4  be divided, if the security interest was created by a mortgage or a

55-5  deed of trust.

55-6      (b) The signature of each owner of record of the land to be

55-7  divided.

55-8      (c) The written consent of each holder of record of a security

55-9  interest listed pursuant to subparagraph (2) of paragraph (a), to the

55-10  preparation and recordation of the final map. A holder of record

55-11  may consent by signing:

55-12         (1) The final map; or

55-13         (2) A separate document that is filed with the final map and

55-14  declares his consent to the division of land.

55-15     10.  After a map has been filed with the county recorder, any lot

55-16  shown thereon may be conveyed by reference to the map, without

55-17  further description.

55-18     11.  The county recorder shall charge and collect for recording

55-19  the map a fee set by the board of county commissioners of not more

55-20  than $50 for the first sheet of the map plus $10 for each additional

55-21  sheet.

55-22     12.  A county recorder who records a final map pursuant to this

55-23  section shall, within 7 working days after he records the final map,

55-24  provide to the county assessor at no charge:

55-25     (a) A duplicate copy of the final map and any supporting

55-26  documents; or

55-27     (b) Access to the digital final map and any digital supporting

55-28  documents. The map and supporting documents must be in a form

55-29  that is acceptable to the county recorder and the county assessor.

55-30     Sec. 61.  NRS 278.477 is hereby amended to read as follows:

55-31     278.477  1.  In addition to the requirements of subsection 2, an

55-32  amendment of a recorded subdivision plat, parcel map, map of

55-33  division into large parcels or record of survey which changes or

55-34  purports to change the physical location of any survey monument,

55-35  property line or boundary line is subject to the following

55-36  requirements:

55-37     (a) If the proposed amendment is to a parcel map, map of

55-38  division into large parcels or record of survey, the same procedures

55-39  and requirements as in the original filing.

55-40     (b) If the proposed amendment is to a subdivision plat, only

55-41  those procedures for the approval and filing of a final map.

55-42     2.  Any amended subdivision plat, parcel map, map of division

55-43  into large parcels or record of survey required pursuant to

55-44  subsection 1 must:

56-1      (a) Be identical in size and scale to the document being

56-2  amended, drawn in the manner and on the material provided by law;

56-3      (b) Have the words “Amended Plat of” prominently displayed

56-4  on each sheet above the title of the document amended;

56-5      (c) Have a legal description that describes only the property

56-6  which is to be included in the amendment;

56-7      (d) Have a blank margin for the county recorder’s index

56-8  information;

56-9      [(d)] (e) Have a 3-inch square adjacent to and on the left side of

56-10  the existing square for the county recorder’s information and stamp;

56-11  and

56-12     [(e)] (f) Contain a certificate of the professional land surveyor

56-13  licensed pursuant to chapter 625 of NRS who prepared the

56-14  amendment stating that it complies with all pertinent sections of

56-15  NRS 278.010 to 278.630, inclusive, and 625.340 to 625.380,

56-16  inclusive, and with any applicable local ordinance.

56-17     3.  Any amended subdivision plat, parcel map, map of division

56-18  into large parcels or record of survey that is recorded in support of

56-19  an adjusted boundary must:

56-20     (a) Contain or be accompanied by the report of a title company

56-21  and the certificate required by NRS 278.374 or an order of the

56-22  district court of the county in which the land is located that the

56-23  amendment may be approved without all the necessary signatures if

56-24  the order is based upon a finding that:

56-25         (1) A bona fide effort was made to notify the necessary

56-26  persons;

56-27         (2) All persons who responded to the notice have consented

56-28  to the amendment; and

56-29         (3) The amendment does not adversely affect the persons

56-30  who did not respond; and

56-31     (b) Contain a certificate executed by the appropriate county

56-32  surveyor, county engineer, city surveyor or city engineer, if he is

56-33  registered as a professional land surveyor or civil engineer pursuant

56-34  to chapter 625 of NRS, stating that he has examined the document

56-35  and that it is technically correct.

56-36     4.  Upon recording the amended document, the county recorder

56-37  shall cause a proper notation to be entered upon all recorded sheets

56-38  of the document being amended, if the county recorder does not

56-39  maintain a cumulative index for such maps and amendments. If such

56-40  an index is maintained, the county recorder shall direct an

56-41  appropriate entry for the amendment.

56-42     5.  A county recorder who records a plat, map or record of

56-43  survey pursuant to this section shall, within 7 working days after he

56-44  records the plat, map or record of survey, provide to the county

56-45  assessor at no charge:

57-1      (a) A duplicate copy of the plat, map or record of survey, and

57-2  any supporting documents; or

57-3      (b) Access to the digital plat, map or record of survey, and any

57-4  digital supporting documents. The plat, map or record of survey

57-5  and the supporting documents must be in a form that is acceptable

57-6  to the county recorder and the county assessor.

57-7      Sec. 62.  NRS 278.490 is hereby amended to read as follows:

57-8      278.490  1.  Except as otherwise provided in NRS 278.4925,

57-9  an owner or governing body desiring to revert any recorded

57-10  subdivision map, parcel map, map of division into large parcels, or

57-11  part thereof to acreage or to revert the map or portion thereof, or to

57-12  revert more than one map [recorded under the same tentative map] if

57-13  the parcels to be reverted are contiguous, shall submit a written

57-14  application accompanied by a map of the proposed reversion which

57-15  contains the same survey dimensions as the recorded map or maps

57-16  to the governing body or, if authorized by local ordinance, to the

57-17  planning commission or other authorized person. The application

57-18  must describe the requested changes.

57-19     2.  At its next meeting, or within a period of not more than 30

57-20  days after the filing of the map of reversion, whichever occurs later,

57-21  the governing body or, if authorized by local ordinance, the

57-22  planning commission or other authorized person shall review the

57-23  map and approve, conditionally approve or disapprove it.

57-24     3.  Except for the provisions of this section, NRS 278.4955,

57-25  278.496 and 278.4965 and any provision or local ordinance relating

57-26  to the payment of fees in conjunction with filing, recordation or

57-27  checking of a map of the kind offered, no other provision of NRS

57-28  278.010 to 278.630, inclusive, applies to a map made solely for the

57-29  purpose of reversion of a former map or for reversion of any

57-30  division of land to acreage.

57-31     4.  Upon approval of the map of reversion, it must be recorded

57-32  in the office of the county recorder. The county recorder shall make

57-33  a written notation of the fact on each sheet of the previously

57-34  recorded map affected by the later recording, if the county recorder

57-35  does not maintain a cumulative index for such maps and

57-36  amendments. If such an index is maintained, the county recorder

57-37  shall direct an appropriate entry for the amendment.

57-38     5.  A county recorder who records a map pursuant to this

57-39  section shall, within 7 working days after he records the map,

57-40  provide to the county assessor at no charge:

57-41     (a) A duplicate copy of the map and any supporting documents;

57-42  or

57-43     (b) Access to the digital map and any digital supporting

57-44  documents. The map and supporting documents must be in a form

57-45  that is acceptable to the county recorder and the county assessor.

58-1      Sec. 63.  NRS 278.4955 is hereby amended to read as follows:

58-2      278.4955  1.  The map of reversion submitted pursuant to NRS

58-3  278.490 must contain the appropriate certificates required by NRS

58-4  278.376 and 278.377 for the original division of the land, any

58-5  agreement entered into for a required improvement pursuant to NRS

58-6  278.380 for the original division of the land, and the certificates

58-7  required by NRS 278.496 and 278.4965. If the map includes the

58-8  reversion of any street or easement owned by a city, a county or the

58-9  State, the provisions of NRS 278.480 must be followed before

58-10  approval of the map.

58-11     2.  The final map of reversion must [be:

58-12     (a) Prepared] :

58-13     (a) Be prepared by a professional land surveyor licensed

58-14  pursuant to chapter 625 of NRS. The professional land surveyor

58-15  shall state in his certificate that the map has been prepared from

58-16  information on a recorded map or maps that are being reverted. The

58-17  professional land surveyor may state in his certificate that he

58-18  assumes no responsibility for the existence of the monuments or for

58-19  correctness of other information shown on or copied from the

58-20  document. The professional land surveyor shall include in his

58-21  certificate information which is sufficient to identify clearly the

58-22  recorded map or maps being reverted.

58-23     (b) [Clearly] Be clearly and legibly drawn in black permanent

58-24  ink upon good tracing cloth or produced by the use of other

58-25  materials of a permanent nature generally used for such a purpose in

58-26  the engineering profession. Affidavits, certificates and

58-27  acknowledgments must be legibly stamped or printed upon the map

58-28  with black permanent ink.

58-29     3.  The size of each sheet of the final map must be 24 by 32

58-30  inches. A marginal line must be drawn completely around each

58-31  sheet, leaving an entirely blank margin of 1 inch at the top, bottom

58-32  and right edges, and of 2 inches at the left edge along the 24-inch

58-33  dimension.

58-34     4.  The scale of the final map must be large enough to show all

58-35  details clearly and enough sheets must be used to accomplish this

58-36  end.

58-37     5.  The particular number of the sheet and the total number of

58-38  sheets comprising the final map must be stated on each of the sheets

58-39  and its relation to each adjoining sheet must be clearly shown.

58-40     6.  Each future conveyance of the reverted property must

58-41  contain a metes and bounds legal description of the property and

58-42  must include the name and mailing address of the person who

58-43  prepared the legal description.

 

 

59-1      Sec. 64.  NRS 502.075 is hereby amended to read as follows:

59-2      502.075  The Division shall issue to a blind person, as defined

59-3  in subsection [4] 5 of NRS 361.085, a hunting license which:

59-4      1.  Authorizes a person selected by the blind person to hunt on

59-5  his behalf if:

59-6      (a) The person selected is a resident of the State of Nevada and

59-7  possesses a valid Nevada hunting license; and

59-8      (b) The blind person is in the company of or in the immediate

59-9  area of the person selected.

59-10     2.  Is issued pursuant and subject to regulations prescribed by

59-11  the Commission.

59-12     3.  Contains the word “Blind” printed on the face of the license.

59-13     Sec. 65.  NRS 517.213 is hereby amended to read as follows:

59-14     517.213  1.  The county recorder shall include all patented

59-15  mines and mining claims in the county on the county map of mining

59-16  claims in a manner which clearly distinguishes the patented mines

59-17  and mining claims from the unpatented claims.

59-18     2.  When a record of survey filed with the county by a

59-19  registered surveyor shows the location of a patented mine or mining

59-20  claim, the county recorder shall conform the county map to the

59-21  record of survey if there is any discrepancy between the two maps

59-22  concerning the location of the mine or claim.

59-23     3.  A county recorder who records a map pursuant to this

59-24  section shall, within 7 working days after he records the map,

59-25  provide to the county assessor at no charge:

59-26     (a) A duplicate copy of the map and any supporting documents;

59-27  or

59-28     (b) Access to the digital map and any digital supporting

59-29  documents. The map and supporting documents must be in a form

59-30  that is acceptable to the county recorder and the county assessor.

59-31     Sec. 66.  NRS 625.370 is hereby amended to read as follows:

59-32     625.370  1.  The charge for filing and indexing any record of

59-33  survey is $17 for the first page plus $10 for each additional page.

59-34     2.  The record of survey must be suitably filed by the county

59-35  recorder, and he shall keep proper indexes of such survey records by

59-36  name of tract, subdivision or United States land subdivision.

59-37     3.  A county recorder who records a record of survey pursuant

59-38  to this section shall, within 7 working days after he records the

59-39  record of survey, provide to the county assessor at no charge:

59-40     (a) A duplicate copy of the record of survey and supporting

59-41  documents; or

59-42     (b) Access to the digital record of survey and any digital

59-43  supporting documents. The record of survey and supporting

59-44  documents must be in a form that is acceptable to the county

59-45  recorder and the county assessor.

59-46     Sec. 67.  1.  This section and sections 1 to 7, inclusive, 9, 11,

59-47  13 to 41, inclusive, 43, 45 and 47 to 66, inclusive, of this act

59-48  become effective on July 1, 2003.

59-49     2.  Sections 7, 9, 11, 41, 43 and 45 of this act expire by

59-50  limitation on June 30, 2004.

59-51     3.  Sections 8, 10, 12, 42, 44 and 46 of this act become effective

59-52  on July 1, 2004.

 

59-53  H