exempt

                                                   (Reprinted with amendments adopted on June 1, 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 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.)

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

1-3  thereto a new section to read as follows:

1-4  A person who owns at least 25 mobile or manufactured homes

1-5  that are leased within a county for commercial purposes and have

2-1  not been converted to real property pursuant to NRS 361.244 shall

2-2  file:

2-3  1.  A written statement required by NRS 361.265 that includes

2-4  an inventory of such homes; and

2-5  2.  With the county assessor of the county in which the homes

2-6  are situated a report of any new or used mobile or manufactured

2-7  homes brought into the county as required by NRS 361.562.

2-8  Sec. 3.  NRS 361.015 is hereby amended to read as follows:

2-9  361.015  “Bona fide resident” means a person who has

2-10  [established] :

2-11      1.  Established a residence in the State of Nevada[, and has

2-12  actually] ; and

2-13      2.  Actually resided in this state for at least 6 months[.] or has

2-14  a valid driver’s license or identification card issued by the

2-15  Department of Motor Vehicles of this state.

2-16      Sec. 4.  NRS 361.080 is hereby amended to read as follows:

2-17      361.080  1.  The property of surviving spouses , [and orphan

2-18  children,] not to exceed the amount of $1,000 assessed valuation, is

2-19  exempt from taxation, but no such exemption may be allowed to

2-20  anyone but actual bona fide residents of this state, and must be

2-21  allowed in but one county in this state to the same family.

2-22      2.  For the purpose of this section, property in which the

2-23  surviving spouse [or orphan child] has any interest shall be deemed

2-24  the property of the surviving spouse . [or orphan child.]

2-25      3.  The person claiming such an exemption shall file with the

2-26  county assessor an affidavit declaring his residency and that the

2-27  exemption has been claimed in no other county in this state for that

2-28  year. The affidavit must be made before the county assessor or a

2-29  notary public. After the filing of the original affidavit, the county

2-30  assessor shall mail a form for renewal of the exemption to the

2-31  person each year following a year in which the exemption was

2-32  allowed for that person. The form must be designed to facilitate its

2-33  return by mail by the person claiming the exemption.

2-34      4.  A surviving spouse is not entitled to the exemption provided

2-35  by this section in any fiscal year beginning after any remarriage,

2-36  even if the remarriage is later annulled.

2-37      5.  Beginning with the 2005-2006 fiscal year, the monetary

2-38  amount in subsection 1 must be adjusted for each fiscal year by

2-39  adding to each amount the product of the amount multiplied by

2-40  the percentage increase in the Consumer Price Index (All Items)

2-41  from December 2003 to the December preceding the fiscal year for

2-42  which the adjustment is calculated.

2-43      Sec. 5.  NRS 361.082 is hereby amended to read as follows:

2-44      361.082  1.  That portion of real property and tangible

2-45  personal property which is used for housing and related facilities for

3-1  persons with low incomes is exempt from taxation if the portion of

3-2  property qualifies as a low-income unit and is part of a qualified

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

3-4  appropriated pursuant to 42 U.S.C. §§ 12701 et seq. for the year in

3-5  which the exemption applies.

3-6  2.  The portion of a qualified low-income housing project that is

3-7  entitled to the property tax exemption pursuant to subsection 1 must

3-8  be determined by dividing the total assessed value of the housing

3-9  project and the land upon which it is situated into the assessed value

3-10  of the low-income units and related facilities that are occupied by or

3-11  used exclusively [by] for persons with low incomes.

3-12      3.  The Nevada Tax Commission shall, by regulation, prescribe

3-13  a form for an application for the exemption described in subsection

3-14  1. After an original application is filed, the county assessor of the

3-15  county in which the housing project is located may mail a form for

3-16  the renewal of the exemption to the owner of the housing project

3-17  each year following a year in which the exemption was allowed for

3-18  that project.

3-19      4.  A renewal form returned to a county assessor must

3-20  indicate the total number of units in the housing project and the

3-21  number of units used for housing and related facilities for persons

3-22  with low incomes. If the owner of a housing project fails to

3-23  provide a properly completed renewal form to the county assessor

3-24  of the county in which the project is located by the date required in

3-25  NRS 361.155, or fails to qualify for the exemption described in

3-26  subsection 1, he is not entitled to the exemption in the following

3-27  fiscal year.

3-28      5.  As used in this section, the terms “low-income unit” and

3-29  “qualified low-income housing project” have the meanings ascribed

3-30  to them in 26 U.S.C. § 42.

3-31      Sec. 6.  NRS 361.085 is hereby amended to read as follows:

3-32      361.085  1.  The property of all blind persons, not to exceed

3-33  the amount of $3,000 of assessed valuation, is exempt from taxation,

3-34  including community property to the extent only of the blind

3-35  person’s interest therein, but no such exemption may be allowed to

3-36  anyone but bona fide residents of this state, and must be allowed in

3-37  but one county in this state on account of the same blind person.

3-38      2.  The person claiming such an exemption [shall] must file

3-39  with the county assessor an affidavit declaring [his residency] that

3-40  he is an actual bona fide resident of the State of Nevada, that he is

3-41  a blind person and that the exemption [has been] is claimed in no

3-42  other county in this state . [for that year.] The affidavit must be

3-43  made before the county assessor or a notary public. After the filing

3-44  of the original affidavit, the county assessor shall mail a form for

3-45  renewal of the exemption to the person each year following a year in

4-1  which the exemption was allowed for that person. The form must be

4-2  designed to facilitate its return by mail by the person claiming the

4-3  exemption.

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

4-5  shall furnish to the assessor a certificate of a licensed physician

4-6  [licensed under the laws of this state] setting forth that he has

4-7  examined the claimant and has found him to be a blind person.

4-8  4.  Beginning with the 2005-2006 fiscal year, the monetary

4-9  amount in subsection 1 must be adjusted for each fiscal year by

4-10  adding to each amount the product of the amount multiplied by

4-11  the percentage increase in the Consumer Price Index (All Items)

4-12  from December 2003 to the December preceding the fiscal year for

4-13  which the adjustment is calculated.

4-14      5.  As used in this section, “blind person” includes any person

4-15  whose visual acuity with correcting lenses does not exceed 20/200

4-16  in the better eye, or whose vision in the better eye is restricted to a

4-17  field which subtends an angle of not greater than 20°.

4-18      Sec. 7.  NRS 361.090 is hereby amended to read as follows:

4-19      361.090  1.  The property, to the extent of the assessed

4-20  valuation as set forth in subsection 2, of any actual bona fide

4-21  resident of the State of Nevada who:

4-22      (a) Has served a minimum of 90 days on active duty, who was

4-23  assigned to active duty at some time between April 21, 1898, and

4-24  June 15, 1903, or between April 6, 1917, and November 11, 1918,

4-25  or between December 7, 1941, and December 31, 1946, or between

4-26  June 25, 1950, and [January 31, 1955;] May 7, 1975, or between

4-27  September 26, 1982, and December 1, 1987, or between October

4-28  23, 1983, and November 21, 1983, or between December 20, 1989,

4-29  and January 31, 1990, or between August 2, 1990, and April 11,

4-30  1991, or between December 5, 1992, and March 31, 1994, or

4-31  between November 20, 1995, and December 20, 1996;

4-32      (b) Has served a minimum of 90 continuous days on active duty

4-33  none of which was for training purposes, who was assigned to active

4-34  duty at some time between January 1, 1961, and May 7, 1975; [or]

4-35      (c) Has served on active duty in connection with carrying out

4-36  the authorization granted to the President of the United States in

4-37  Public Law 102-1 [,] ; or

4-38      (d) Has served on active duty in connection with a campaign

4-39  or expedition for service in which a medal has been authorized by

4-40  the government of the United States, regardless of the number of

4-41  days served on active duty,

4-42  and who received, upon severance from service, an honorable

4-43  discharge or certificate of satisfactory service from the Armed

4-44  Forces of the United States, or who, having so served, is still serving

4-45  in the Armed Forces of the United States, is exempt from taxation.

5-1  2.  The amount of assessed valuation that is exempt from

5-2  taxation pursuant to subsection 1:

5-3  (a) For Fiscal Year 2001-2002, is $1,250;

5-4  (b) For Fiscal Year 2002-2003, is $1,500; and

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

5-6  3.  For the purpose of this section:

5-7  (a) For Fiscal Year 2001-2002, the first $1,250 assessed

5-8  valuation of property in which such a person has any interest;

5-9  (b) For Fiscal Year 2002-2003, the first $1,500 assessed

5-10  valuation of property in which such a person has any interest; and

5-11      (c) For Fiscal Year 2003-2004, the first $1,750 assessed

5-12  valuation of property in which such a person has any

5-13  interest,

5-14  shall be deemed the property of that person.

5-15      4.  The exemption may be allowed only to a claimant who files

5-16  an affidavit with his claim for exemption on real property pursuant

5-17  to NRS 361.155. The affidavit may be filed at any time by a person

5-18  claiming exemption from taxation on personal property.

5-19      5.  The affidavit must be made before the county assessor or a

5-20  notary public and filed with the county assessor. It must state that

5-21  the affiant is an actual bona fide resident of the State of Nevada who

5-22  meets all the other requirements of subsection 1 and that the

5-23  exemption is claimed in no other county in this state. After the filing

5-24  of the original affidavit, the county assessor shall mail a form for:

5-25      (a) The renewal of the exemption; and

5-26      (b) The designation of any amount to be credited to the

5-27  [Veterans’ Home Account,] Gift Account for Veterans’ Homes

5-28  established pursuant to NRS 417.145,

5-29  to the person each year following a year in which the exemption was

5-30  allowed for that person. The form must be designed to facilitate its

5-31  return by mail by the person claiming the exemption.

5-32      6.  Persons in actual military service are exempt during the

5-33  period of such service from filing annual affidavits of exemption,

5-34  and the county assessors shall continue to grant exemption to such

5-35  persons on the basis of the original affidavits filed. In the case of

5-36  any person who has entered the military service without having

5-37  previously made and filed an affidavit of exemption, the affidavit

5-38  may be filed in his behalf during the period of such service by any

5-39  person having knowledge of the facts.

5-40      7.  Before allowing any veteran’s exemption pursuant to the

5-41  provisions of this chapter, the county assessor of each of the several

5-42  counties of this state shall require proof of status of the veteran, and

5-43  for that purpose shall require production of an honorable discharge

5-44  or certificate of satisfactory service or a certified copy thereof, or

5-45  such other proof of status as may be necessary.

6-1  8.  If any person files a false affidavit or produces false proof to

6-2  the county assessor, and as a result of the false affidavit or false

6-3  proof a tax exemption is allowed to a person not entitled to the

6-4  exemption, he is guilty of a gross misdemeanor.

6-5  Sec. 8.  NRS 361.090 is hereby amended to read as follows:

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

6-7  valuation, of any actual bona fide resident of the State of Nevada

6-8  who:

6-9  (a) Has served a minimum of 90 days on active duty, who was

6-10  assigned to active duty at some time between April 21, 1898, and

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

6-12  or between December 7, 1941, and December 31, 1946, or between

6-13  June 25, 1950, and [January 31, 1955;] May 7, 1975, or between

6-14  September 26, 1982, and December 1, 1987, or between October

6-15  23, 1983, and November 21, 1983, or between December 20, 1989,

6-16  and January 31, 1990, or between August 2, 1990, and April 11,

6-17  1991, or between December 5, 1992, and March 31, 1994, or

6-18  between November 20, 1995, and December 20, 1996;

6-19      (b) Has served a minimum of 90 continuous days on active duty

6-20  none of which was for training purposes, who was assigned to active

6-21  duty at some time between January 1, 1961, and May 7, 1975; [or]

6-22      (c) Has served on active duty in connection with carrying out

6-23  the authorization granted to the President of the United States in

6-24  Public Law 102-1 [,] ; or

6-25      (d) Has served on active duty in connection with a campaign

6-26  or expedition for service in which a medal has been authorized by

6-27  the government of the United States, regardless of the number of

6-28  days served on active duty,

6-29  and who received, upon severance from service, an honorable

6-30  discharge or certificate of satisfactory service from the Armed

6-31  Forces of the United States, or who, having so served, is still serving

6-32  in the Armed Forces of the United States, is exempt from taxation.

6-33      2.  For the purpose of this section, the first $2,000 assessed

6-34  valuation of property in which such a person has any interest shall

6-35  be deemed the property of that person.

6-36      3.  The exemption may be allowed only to a claimant who files

6-37  an affidavit with his claim for exemption on real property pursuant

6-38  to NRS 361.155. The affidavit may be filed at any time by a person

6-39  claiming exemption from taxation on personal property.

6-40      4.  The affidavit must be made before the county assessor or a

6-41  notary public and filed with the county assessor. It must state that

6-42  the affiant is an actual bona fide resident of the State of Nevada who

6-43  meets all the other requirements of subsection 1 and that the

6-44  exemption is claimed in no other county in this state. After the filing

6-45  of the original affidavit, the county assessor shall mail a form for:

7-1  (a) The renewal of the exemption; and

7-2  (b) The designation of any amount to be credited to the

7-3  [Veterans’ Home Account,] Gift Account for Veterans’ Homes

7-4  established pursuant to NRS 417.145,

7-5  to the person each year following a year in which the exemption was

7-6  allowed for that person. The form must be designed to facilitate its

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

7-8  5.  Persons in actual military service are exempt during the

7-9  period of such service from filing annual affidavits of exemption,

7-10  and the county assessors shall continue to grant exemption to such

7-11  persons on the basis of the original affidavits filed. In the case of

7-12  any person who has entered the military service without having

7-13  previously made and filed an affidavit of exemption, the affidavit

7-14  may be filed in his behalf during the period of such service by any

7-15  person having knowledge of the facts.

7-16      6.  Before allowing any veteran’s exemption pursuant to the

7-17  provisions of this chapter, the county assessor of each of the several

7-18  counties of this state shall require proof of status of the veteran, and

7-19  for that purpose shall require production of an honorable discharge

7-20  or certificate of satisfactory service or a certified copy thereof, or

7-21  such other proof of status as may be necessary.

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

7-23  the county assessor, and as a result of the false affidavit or false

7-24  proof a tax exemption is allowed to a person not entitled to the

7-25  exemption, he is guilty of a gross misdemeanor.

7-26      8.  Beginning with the 2005-2006 Fiscal Year, the monetary

7-27  amounts in subsections 1 and 2 must be adjusted for each fiscal year

7-28  by adding to each amount the product of the amount multiplied by

7-29  the percentage increase in the Consumer Price Index (All Items)

7-30  from December 2003 to the December preceding the fiscal year for

7-31  which the adjustment is calculated.

7-32      Sec. 9.  NRS 361.0905 is hereby amended to read as follows:

7-33      361.0905  1.  Any person who qualifies for an exemption

7-34  pursuant to NRS 361.090 or 361.091 may, in lieu of claiming his

7-35  exemption:

7-36      (a) Pay to the county assessor all or any portion of the amount

7-37  by which the tax would be reduced if he claimed his exemption; and

7-38      (b) Direct the county assessor to deposit that amount for credit

7-39  to the [Veterans’ Home] Gift Account for Veterans’ Homes

7-40  established pursuant to NRS 417.145.

7-41      2.  Any person who wishes to waive his exemption pursuant to

7-42  this section shall designate the amount to be credited to the Account

7-43  on a form provided by the Nevada Tax Commission.

7-44      3.  The county assessor shall deposit any money received

7-45  pursuant to this section with the State Treasurer for credit to the

8-1  [Veterans’ Home] Gift Account for Veterans’ Homes established

8-2  pursuant to NRS 417.145. The State Treasurer shall not accept:

8-3  (a) For Fiscal Year 2001-2002, more than a total of $1,250,000;

8-4  (b) For Fiscal Year 2002-2003, more than a total of $1,500,000;

8-5  and

8-6  (c) For Fiscal Year 2003-2004, more than a total of

8-7  $1,750,000,

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

8-9  during any fiscal year.

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

8-11      361.0905  1.  Any person who qualifies for an exemption

8-12  pursuant to NRS 361.090 or 361.091 may, in lieu of claiming his

8-13  exemption:

8-14      (a) Pay to the county assessor all or any portion of the amount

8-15  by which the tax would be reduced if he claimed his exemption; and

8-16      (b) Direct the county assessor to deposit that amount for credit

8-17  to the [Veterans’ Home] Gift Account for Veterans’ Homes

8-18  established pursuant to NRS 417.145.

8-19      2.  Any person who wishes to waive his exemption pursuant to

8-20  this section shall designate the amount to be credited to the Account

8-21  on a form provided by the Nevada Tax Commission.

8-22      3.  The county assessor shall deposit any money received

8-23  pursuant to this section with the State Treasurer for credit to the

8-24  [Veterans’ Home] Gift Account for Veterans’ Homes established

8-25  pursuant to NRS 417.145. The State Treasurer shall not accept more

8-26  than a total of $2,000,000 for credit to the Account pursuant to this

8-27  section and NRS 371.1035 during any fiscal year.

8-28      Sec. 11.  NRS 361.091 is hereby amended to read as follows:

8-29      361.091  1.  A bona fide resident of the State of Nevada who

8-30  has incurred a permanent service-connected disability and has been

8-31  honorably discharged from the Armed Forces of the United States,

8-32  or his surviving spouse, is entitled to a disabled veteran’s

8-33  exemption.

8-34      2.  The amount of exemption is based on the total percentage of

8-35  permanent service-connected disability. The maximum allowable

8-36  exemption for total permanent disability is:

8-37      (a) For Fiscal Year 2001-2002, the first $12,500 assessed

8-38  valuation;

8-39      (b) For Fiscal Year 2002-2003, the first $15,000 assessed

8-40  valuation; and

8-41      (c) For Fiscal Year 2003-2004, the first $17,500 assessed

8-42  valuation.

8-43      3.  A person with a permanent service-connected disability of:

8-44      (a) Eighty to 99 percent, inclusive, is entitled to:

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

9-2  assessed value;

9-3       (2) For Fiscal Year 2002-2003, an exemption of $11,250

9-4  assessed value; and

9-5       (3) For Fiscal Year 2003-2004, an exemption of $13,125

9-6  assessed value.

9-7  (b) Sixty to 79 percent, inclusive, is entitled to:

9-8       (1) For Fiscal Year 2001-2002, an exemption of $6,250

9-9  assessed value;

9-10          (2) For Fiscal Year 2002-2003, an exemption of $7,500

9-11  assessed value; and

9-12          (3) For Fiscal Year 2003-2004, an exemption of $8,750

9-13  assessed value.

9-14  For the purposes of this section, any property in which an applicant

9-15  has any interest is deemed to be the property of the applicant.

9-16      4.  The exemption may be allowed only to a claimant who has

9-17  filed an affidavit with his claim for exemption on real property

9-18  pursuant to NRS 361.155. The affidavit may be made at any time by

9-19  a person claiming an exemption from taxation on personal property.

9-20      5.  The affidavit must be made before the county assessor or a

9-21  notary public and be submitted to the county assessor. It must be to

9-22  the effect that the affiant is a bona fide resident of the State of

9-23  Nevada, that he meets all the other requirements of subsection 1 and

9-24  that he does not claim the exemption in any other county within this

9-25  state. After the filing of the original affidavit, the county assessor

9-26  shall mail a form for :

9-27      (a) The renewal of the exemption ; and

9-28      (b) The designation of any amount to be credited to the Gift

9-29  Account for Veterans’ Homes established pursuant to

9-30  NRS 417.145,

9-31  to the person each year following a year in which the exemption was

9-32  allowed for that person. The form must be designed to facilitate its

9-33  return by mail by the person claiming the exemption.

9-34      6.  Before allowing any exemption pursuant to the provisions of

9-35  this section, the county assessor shall require proof of the

9-36  applicant’s status, and for that purpose shall require him to produce

9-37  an original or certified copy of:

9-38      (a) An honorable discharge or other document of honorable

9-39  separation from the Armed Forces of the United States which

9-40  indicates the total percentage of his permanent service-connected

9-41  disability;

9-42      (b) A certificate of satisfactory service which indicates the total

9-43  percentage of his permanent service-connected disability; or

9-44      (c) A certificate from the Department of Veterans Affairs or any

9-45  other military document which shows that he has incurred a

10-1  permanent service-connected disability and which indicates the total

10-2  percentage of that disability, together with a certificate of honorable

10-3  discharge or satisfactory service.

10-4      7.  A surviving spouse claiming an exemption pursuant to this

10-5  section must file with the county assessor an affidavit declaring that:

10-6      (a) The surviving spouse was married to and living with the

10-7  disabled veteran for the 5 years preceding his death;

10-8      (b) The disabled veteran was eligible for the exemption at the

10-9  time of his death or would have been eligible if he had been a

10-10  resident of the State of Nevada;

10-11     (c) The surviving spouse has not remarried; and

10-12     (d) The surviving spouse is a bona fide resident of the State of

10-13  Nevada.

10-14  The affidavit required by this subsection is in addition to the

10-15  certification required pursuant to subsections 5 and 6. After the

10-16  filing of the original affidavit required by this subsection, the county

10-17  assessor shall mail a form for renewal of the exemption to the

10-18  person each year following a year in which the exemption was

10-19  allowed for that person. The form must be designed to facilitate its

10-20  return by mail by the person claiming the exemption.

10-21     8.  If a tax exemption is allowed under this section, the claimant

10-22  is not entitled to an exemption under NRS 361.090.

10-23     9.  If any person makes a false affidavit or produces false proof

10-24  to the county assessor or a notary public, and as a result of the false

10-25  affidavit or false proof, the person is allowed a tax exemption to

10-26  which he is not entitled, he is guilty of a gross misdemeanor.

10-27     Sec. 12.  NRS 361.091 is hereby amended to read as follows:

10-28     361.091  1.  A bona fide resident of the State of Nevada who

10-29  has incurred a permanent service-connected disability and has been

10-30  honorably discharged from the Armed Forces of the United States,

10-31  or his surviving spouse, is entitled to a disabled veteran’s

10-32  exemption.

10-33     2.  The amount of exemption is based on the total percentage of

10-34  permanent service-connected disability. The maximum allowable

10-35  exemption for total permanent disability is the first $20,000 assessed

10-36  valuation. A person with a permanent service-connected disability

10-37  of:

10-38     (a) Eighty to 99 percent, inclusive, is entitled to an exemption of

10-39  $15,000 assessed value.

10-40     (b) Sixty to 79 percent, inclusive, is entitled to an exemption of

10-41  $10,000 assessed value.

10-42  For the purposes of this section, any property in which an applicant

10-43  has any interest is deemed to be the property of the applicant.

10-44     3.  The exemption may be allowed only to a claimant who has

10-45  filed an affidavit with his claim for exemption on real property

11-1  pursuant to NRS 361.155. The affidavit may be made at any time by

11-2  a person claiming an exemption from taxation on personal property.

11-3      4.  The affidavit must be made before the county assessor or a

11-4  notary public and be submitted to the county assessor. It must be to

11-5  the effect that the affiant is a bona fide resident of the State of

11-6  Nevada, that he meets all the other requirements of subsection 1 and

11-7  that he does not claim the exemption in any other county within this

11-8  state. After the filing of the original affidavit, the county assessor

11-9  shall mail a form for :

11-10     (a) The renewal of the exemption ; and

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

11-12  Account for Veterans’ Homes established pursuant to

11-13  NRS 417.145,

11-14  to the person each year following a year in which the exemption was

11-15  allowed for that person. The form must be designed to facilitate its

11-16  return by mail by the person claiming the exemption.

11-17     5.  Before allowing any exemption pursuant to the provisions of

11-18  this section, the county assessor shall require proof of the

11-19  applicant’s status, and for that purpose shall require him to produce

11-20  an original or certified copy of:

11-21     (a) An honorable discharge or other document of honorable

11-22  separation from the Armed Forces of the United States which

11-23  indicates the total percentage of his permanent service-connected

11-24  disability;

11-25     (b) A certificate of satisfactory service which indicates the total

11-26  percentage of his permanent service-connected disability; or

11-27     (c) A certificate from the Department of Veterans Affairs or any

11-28  other military document which shows that he has incurred a

11-29  permanent service-connected disability and which indicates the total

11-30  percentage of that disability, together with a certificate of honorable

11-31  discharge or satisfactory service.

11-32     6.  A surviving spouse claiming an exemption pursuant to this

11-33  section must file with the county assessor an affidavit declaring that:

11-34     (a) The surviving spouse was married to and living with the

11-35  disabled veteran for the 5 years preceding his death;

11-36     (b) The disabled veteran was eligible for the exemption at the

11-37  time of his death or would have been eligible if he had been a

11-38  resident of the State of Nevada;

11-39     (c) The surviving spouse has not remarried; and

11-40     (d) The surviving spouse is a bona fide resident of the State of

11-41  Nevada.

11-42  The affidavit required by this subsection is in addition to the

11-43  certification required pursuant to subsections 4 and 5. After the

11-44  filing of the original affidavit required by this subsection, the county

11-45  assessor shall mail a form for renewal of the exemption to the

12-1  person each year following a year in which the exemption was

12-2  allowed for that person. The form must be designed to facilitate its

12-3  return by mail by the person claiming the exemption.

12-4      7.  If a tax exemption is allowed under this section, the claimant

12-5  is not entitled to an exemption under NRS 361.090.

12-6      8.  If any person makes a false affidavit or produces false proof

12-7  to the county assessor or a notary public, and as a result of the false

12-8  affidavit or false proof, the person is allowed a tax exemption to

12-9  which he is not entitled, he is guilty of a gross misdemeanor.

12-10     9.  Beginning with the 2005-2006 Fiscal Year, the monetary

12-11  amounts in subsection 2 must be adjusted for each fiscal year by

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

12-13  percentage increase in the Consumer Price Index (All Items) from

12-14  December 2003 to the December preceding the fiscal year for which

12-15  the adjustment is calculated.

12-16     Sec. 12.3. NRS 361.155 is hereby amended to read as follows:

12-17     361.155  1.  All claims for personal tax exemptions on real

12-18  property, the initial claim of an organization for a tax exemption on

12-19  real property and the designation of any amount to be credited to the

12-20  [Veterans’ Home] Gift Account for Veterans’ Homes pursuant to

12-21  NRS 361.0905 must be filed on or before June 15. All exemptions

12-22  provided for pursuant to this chapter apply on a fiscal year basis and

12-23  any exemption granted pursuant to this chapter must not be in an

12-24  amount which gives the taxpayer a total exemption greater than that

12-25  to which he is entitled during any fiscal year.

12-26     2.  Each claim for an exemption provided for pursuant to this

12-27  chapter must be filed with the county assessor of:

12-28     (a) The county in which the claimant resides for personal tax

12-29  exemptions; or

12-30     (b) Each county in which property is located for the tax

12-31  exemption of an organization.

12-32     3.  After the initial claim for an exemption pursuant to NRS

12-33  361.088 or 361.098 to 361.150, inclusive, an organization is not

12-34  required to file annual claims if the property remains exempt. If any

12-35  portion of the property loses its exemption pursuant to NRS 361.157

12-36  or for any other reason becomes taxable, the organization must

12-37  notify the county assessor.

12-38     4.  If an exemption is granted or renewed in error because of an

12-39  incorrect claim or failure of an organization to give the notice

12-40  required by subsection 3, the assessor shall assess the taxable

12-41  portion of the property retroactively pursuant to NRS 361.769 and a

12-42  penalty of 10 percent of the tax due for the current year and any

12-43  prior years must be added.

 

 

13-1      Sec. 12.7. NRS 361.1565 is hereby amended to read as

13-2  follows:

13-3      361.1565  The personal property tax exemption to which a

13-4  surviving spouse, [orphan child,] blind person, veteran or surviving

13-5  spouse of a disabled veteran is entitled pursuant to NRS 361.080,

13-6  361.085, 361.090 or 361.091 is reduced to the extent that he is

13-7  allowed an exemption from the governmental services tax pursuant

13-8  to chapter 371 of NRS.

13-9      Sec. 13.  NRS 361.189 is hereby amended to read as follows:

13-10     361.189  1.  Not later than July 1, 1979, and thereafter:

13-11     (a) All land in this state [shall] must be legally described for tax

13-12  purposes by parcel number in accordance with the parceling system

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

13-14  361.220, inclusive, [shall] must remain in effect until each county

13-15  has established and implemented the prescribed parceling system.

13-16     (b) Each county shall prepare and possess a complete set of

13-17  maps drawn in accordance with such parceling system for all land in

13-18  the county.

13-19     2.  The Department may assist any county in preparing the

13-20  maps required by subsection 1, if it is shown to the satisfaction of

13-21  the Department that the county does not have the ability to prepare

13-22  such maps. The county shall reimburse the Department for its costs

13-23  from the county general fund. The Department may employ such

13-24  services as are needed to carry out the provisions of this section.

13-25     3.  The county assessor shall ensure that the parcels of land on

13-26  such maps are numbered in the manner prescribed by the

13-27  Department. The county assessor shall continually update the maps

13-28  to reflect transfers, conveyances, acquisitions or any other

13-29  transaction or event that changes the boundaries of any parcel and

13-30  shall renumber the parcels or prepare new map pages for any portion

13-31  of the maps to show combinations or divisions of parcels in the

13-32  manner prescribed by the Department. The maps [shall] must

13-33  readily disclose precisely what land is covered by any particular

13-34  parcel number in the current fiscal year.

13-35     4.  The Department may review such maps annually to ensure

13-36  that they are being properly updated. If it is determined that such

13-37  maps are not properly updated, the Department may order the board

13-38  of county commissioners to employ forthwith one or more qualified

13-39  persons approved by the Department to prepare the required maps.

13-40  The payment of all costs incidental thereto [shall be] is a proper

13-41  charge against the funds of the county, notwithstanding such funds

13-42  were not budgeted according to law.

13-43     5.  Such maps [shall] must at all times be available in the office

13-44  of the county assessor. All such maps [shall] must be retained by the

13-45  county assessor as a permanent public record.

14-1      6.  Land [shall] must not be described in any deed or

14-2  conveyance by reference to any such map unless the map is filed for

14-3  record in the office of the county recorder of the county in which the

14-4  land is located.

14-5      7.  A county assessor shall not reflect on the tax roll a change in

14-6  the ownership of land in this state unless the document that conveys

14-7  the ownership of land contains a correct and complete legal

14-8  description, adequately describing the exact boundaries of the parcel

14-9  of land. A parcel number assigned by a county assessor does not

14-10  constitute a correct and complete legal description of the land

14-11  conveyed.

14-12     Sec. 14.  (Deleted by amendment.)

14-13     Sec. 15.  NRS 361.227 is hereby amended to read as follows:

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

14-15  property shall appraise:

14-16     (a) The full cash value of:

14-17         (1) Vacant land by considering the uses to which it may

14-18  lawfully be put, any legal or physical restrictions upon those uses,

14-19  the character of the terrain, and the uses of other land in the vicinity.

14-20         (2) Improved land consistently with the use to which the

14-21  improvements are being put.

14-22     (b) Any improvements made on the land by subtracting from the

14-23  cost of replacement of the improvements all applicable depreciation

14-24  and obsolescence. Depreciation of an improvement made on real

14-25  property must be calculated at 1.5 percent of the cost of replacement

14-26  for each year of adjusted actual age of the improvement, up to a

14-27  maximum of 50 years.

14-28     2.  The unit of appraisal must be a single parcel unless:

14-29     (a) The location of the improvements causes two or more

14-30  parcels to function as a single parcel;

14-31     (b) The parcel is one of a group of contiguous parcels which

14-32  qualifies for valuation as a subdivision pursuant to the regulations of

14-33  the Nevada Tax Commission; or

14-34     (c) In the professional judgment of the person determining the

14-35  taxable value, the parcel is one of a group of parcels which should

14-36  be valued as a collective unit.

14-37     3.  The taxable value of a leasehold interest, possessory interest,

14-38  beneficial interest or beneficial use for the purpose of NRS 361.157

14-39  or 361.159 must be determined in the same manner as the taxable

14-40  value of the property would otherwise be determined if the lessee or

14-41  user of the property was the owner of the property and it was not

14-42  exempt from taxation, except that the taxable value so determined

14-43  must be reduced by a percentage of the taxable value that is equal to

14-44  the:

15-1      (a) Percentage of the property that is not actually leased by the

15-2  lessee or used by the user during the fiscal year; and

15-3      (b) Percentage of time that the property is not actually leased by

15-4  the lessee or used by the user during the fiscal year, which must be

15-5  determined in accordance with NRS 361.2275.

15-6      4.  The taxable value of other taxable personal property, except

15-7  a mobile [homes,] or manufactured home, must be determined by

15-8  subtracting from the cost of replacement of the property all

15-9  applicable depreciation and obsolescence. Depreciation of a

15-10  billboard must be calculated at 1.5 percent of the cost of

15-11  replacement for each year after the year of acquisition of the

15-12  billboard, up to a maximum of 50 years.

15-13     5.  The computed taxable value of any property must not exceed

15-14  its full cash value. Each person determining the taxable value of

15-15  property shall reduce it if necessary to comply with this

15-16  requirement. A person determining whether taxable value exceeds

15-17  that full cash value or whether obsolescence is a factor in valuation

15-18  may consider:

15-19     (a) Comparative sales, based on prices actually paid in market

15-20  transactions.

15-21     (b) A summation of the estimated full cash value of the land and

15-22  contributory value of the improvements.

15-23     (c) Capitalization of the fair economic income expectancy or fair

15-24  economic rent, or an analysis of the discounted cash flow.

15-25  A county assessor is required to make the reduction prescribed in

15-26  this subsection if the owner calls to his attention the facts warranting

15-27  it, if he discovers those facts during physical reappraisal of the

15-28  property or if he is otherwise aware of those facts.

15-29     6.  The Nevada Tax Commission shall, by regulation, establish:

15-30     (a) Standards for determining the cost of replacement of

15-31  improvements of various kinds.

15-32     (b) Standards for determining the cost of replacement of

15-33  personal property of various kinds. The standards must include a

15-34  separate index of factors for application to the acquisition cost of a

15-35  billboard to determine its replacement cost.

15-36     (c) Schedules of depreciation for personal property based on its

15-37  estimated life.

15-38     (d) Criteria for the valuation of two or more parcels as a

15-39  subdivision.

15-40     7.  In determining the cost of replacement of personal property

15-41  for the purpose of computing taxable value, the cost of all

15-42  improvements of the personal property, including any additions to

15-43  or renovations of the personal property, but excluding routine

15-44  maintenance and repairs, must be added to the cost of acquisition of

15-45  the personal property.

16-1      8.  The county assessor shall, upon the request of the owner,

16-2  furnish within 15 days to the owner a copy of the most recent

16-3  appraisal of the property, including, without limitation, copies of

16-4  any sales data, materials presented on appeal to the county board

16-5  of equalization or State Board of Equalization and other materials

16-6  used to determine or defend the taxable value of the property.

16-7      9.  The provisions of this section do not apply to property which

16-8  is assessed pursuant to NRS 361.320.

16-9      Sec. 16.  (Deleted by amendment.)

16-10     Sec. 17.  NRS 361.260 is hereby amended to read as follows:

16-11     361.260  1.  Each year, the county assessor, except as

16-12  otherwise required by a particular statute, shall ascertain by diligent

16-13  inquiry and examination all real and secured personal property that

16-14  is in his county on July 1 which is subject to taxation, and also the

16-15  names of all persons, corporations, associations, companies or firms

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

16-17  such property, and he shall then list and assess it to the person, firm,

16-18  corporation, association or company owning it on July 1 of that

16-19  fiscal year. He shall take the same action at any time between May 1

16-20  and the following April 30, with respect to personal property which

16-21  is to be placed on the unsecured tax roll.

16-22     2.  At any time before the lien date for the following fiscal year,

16-23  the county assessor may include additional personal property and

16-24  mobile and manufactured homes on the secured tax roll if the owner

16-25  of the personal property or mobile or manufactured home owns real

16-26  property within the same taxing district which has an assessed value

16-27  that is equal to or greater than the taxes for 3 years on both the real

16-28  property and the personal property or mobile or manufactured home,

16-29  plus penalties. Personal property and mobile and manufactured

16-30  homes in the county on July 1, but not on the secured tax roll for the

16-31  current year, must be placed on the unsecured tax roll for the current

16-32  year.

16-33     3.  An improvement on real property in existence on July 1

16-34  whose existence was not ascertained in time to be placed on the

16-35  secured roll for that tax year and which is not governed by

16-36  subsection 4 must be placed on the unsecured tax roll.

16-37     4.  The value of any property apportioned among counties

16-38  pursuant to NRS 361.320, 361.321 and 361.323 must be added to

16-39  the central assessment roll at the assessed value established by the

16-40  Nevada Tax Commission or as established pursuant to an appeal to

16-41  the State Board of Equalization.

16-42     5.  In addition to the inquiry and examination required in

16-43  subsection 1, for any property not reappraised in the current

16-44  assessment year, the county assessor shall determine its assessed

16-45  value for that year by [applying] :

17-1      (a) Determining the replacement cost, subtracting all

17-2  applicable depreciation and obsolescence, applying the assessment

17-3  ratio for improvements, if any, and applying a factor for land to

17-4  the assessed value for the preceding year; or

17-5      (b) Applying a factor for improvements, if any, and a factor for

17-6  land to the assessed value for the preceding year. The factor for

17-7  improvements must reasonably represent the change, if any, in the

17-8  taxable value of typical improvements in the area since the

17-9  preceding year, and must take into account all applicable

17-10  depreciation and obsolescence. The factor for improvements must

17-11  be adopted by the Nevada Tax Commission.

17-12  The factor for land must be developed by the county assessor and

17-13  approved by the Commission. The factor for land must be so chosen

17-14  that the median ratio of the assessed value of the land to the taxable

17-15  value of the land in each area subject to the factor is not less than 30

17-16  percent nor more than 35 percent.

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

17-18  once every 5 years.

17-19     7.  The county assessor shall establish standards for appraising

17-20  and reappraising land pursuant to this section. In establishing the

17-21  standards, the county assessor shall consider comparable sales of

17-22  land before July 1 of the year before the lien date.

17-23     8.  Each county assessor shall submit a written request to the

17-24  board of county commissioners and the governing body of each of

17-25  the local governments located in the county which maintain a unit of

17-26  government that issues building permits for a copy of each building

17-27  permit that is issued. Upon receipt of such a request, the governing

17-28  body shall direct the unit which issues the permits to provide a copy

17-29  of each permit to the county assessor within a reasonable time after

17-30  issuance.

17-31     Sec. 18.  NRS 361.265 is hereby amended to read as follows:

17-32     361.265  1.  To enable the county assessor to make

17-33  assessments, he shall demand from each natural person or firm, and

17-34  from the president, cashier, treasurer or managing agent of each

17-35  corporation, association or company, including all banking

17-36  institutions, associations or firms within his county, a written

17-37  statement, signed under penalty of perjury, on forms [to be

17-38  furnished] and in the format prescribed by the county assessor of

17-39  all the personal property within the county, owned, claimed,

17-40  possessed, controlled or managed by those persons, firms,

17-41  corporations, associations or companies.

17-42     2.  The statement must include:

17-43     (a) A description of the location of any taxable personal

17-44  property that is owned, claimed, possessed, controlled or managed

17-45  by the natural person, firm, corporation, association or company, but

18-1  stored, maintained or otherwise placed at a location other than the

18-2  principal residence of the natural person or principal place of

18-3  business of the firm, corporation, association or company; [and]

18-4      (b) The cost of acquisition of each item of taxable personal

18-5  property including the cost of any improvements of the personal

18-6  property, such as additions to or renovations of the property other

18-7  than routine maintenance or repairs[.] ; and

18-8      (c) If the natural person, firm, corporation, association or

18-9  company owns at least 25 mobile or manufactured homes that are

18-10  being leased within the county for commercial purposes, and those

18-11  homes have not been converted to real property pursuant to NRS

18-12  361.244, the year, make or model, size, serial number and location

18-13  of each such mobile or manufactured home.

18-14     3.  The statement must be returned not later than July 31, except

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

18-16  must be returned within 15 days after demand for its return is made.

18-17  Upon petition of the property owner showing good cause, the county

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

18-19     4.  If the owners of any taxable property not listed by another

18-20  person are absent or unknown, or fail to provide the written

18-21  statement as described in subsection 1, the county assessor shall

18-22  make an estimate of the value of the property and assess it

18-23  accordingly. If the name of the absent owner is known to the county

18-24  assessor, the property must be assessed in his name. If the name of

18-25  the owner is unknown to the county assessor, the property must be

18-26  assessed to “unknown owner ,” [”;] but no mistake made in the

18-27  name of the owner or the supposed owner of personal property

18-28  renders the assessment or any sale of the property for taxes invalid.

18-29     5.  If any person, officer or agent neglects or refuses on demand

18-30  of the county assessor or his deputy to give the statement required

18-31  by this section, or gives a false name, or refuses to give his name or

18-32  sign the statement, he is guilty of a misdemeanor.

18-33     Sec. 19.  NRS 361.300 is hereby amended to read as follows:

18-34     361.300  1.  On or before January 1 of each year, the county

18-35  assessor shall transmit to the county clerk, post at the front door of

18-36  the courthouse and publish in a newspaper published in the county a

18-37  notice to the effect that the secured tax roll is completed and open

18-38  for inspection by interested persons of the county.

18-39     2.  If the county assessor fails to complete the assessment roll in

18-40  the manner and at the time specified in this section, the board of

18-41  county commissioners shall not allow him a salary or other

18-42  compensation for any day after January 1 during which the roll is

18-43  not completed, unless excused by the board of county

18-44  commissioners.

19-1      3.  Except as otherwise provided in subsection 4, each board of

19-2  county commissioners shall by resolution, before December 1 of

19-3  any fiscal year in which assessment is made, require the county

19-4  assessor to prepare a list of all the taxpayers on the secured roll in

19-5  the county and the total valuation of property on which they

19-6  severally pay taxes and direct the county assessor:

19-7      (a) To cause such list and valuations to be printed and delivered

19-8  by the county assessor or mailed by him on or before January 1 of

19-9  the fiscal year in which assessment is made to each taxpayer in the

19-10  county; or

19-11     (b) To cause such list and valuations to be published once on or

19-12  before January 1 of the fiscal year in which assessment is made in a

19-13  newspaper of general circulation in the county.

19-14  In addition to complying with paragraph (a) or (b), the list and

19-15  valuations may also be posted in a public area of the public

19-16  libraries and branch libraries located in the county, in a public

19-17  area of the county courthouse and the county office building in

19-18  which the county assessor’s office is located, and on a website or

19-19  other Internet site that is operated or administered by or on behalf

19-20  of the county or county assessor.

19-21     4.  A board of county commissioners may, in the resolution

19-22  required by subsection 3, authorize the county assessor not to

19-23  deliver or mail the list, as provided in paragraph (a) of subsection 3,

19-24  to taxpayers whose property is assessed at $1,000 or less and direct

19-25  the county assessor to mail to each such taxpayer a statement of the

19-26  amount of his assessment. Failure by a taxpayer to receive such a

19-27  mailed statement does not invalidate any assessment.

19-28     5.  The several boards of county commissioners in the State

19-29  may allow the bill contracted with their approval by the county

19-30  assessor under this section on a claim to be allowed and paid as are

19-31  other claims against the county.

19-32     6.  Whenever property is appraised or reappraised pursuant to

19-33  NRS 361.260, the county assessor shall, on or before [January 1]

19-34  December 18 of the fiscal year in which the appraisal or reappraisal

19-35  is made, deliver or mail to each owner of such property a written

19-36  notice stating its assessed valuation as determined from the appraisal

19-37  or reappraisal.

19-38     7.  If the secured tax roll is changed pursuant to NRS 361.310,

19-39  the county assessor shall mail an amended notice of assessed

19-40  valuation to each affected taxpayer. The notice must include the

19-41  dates for appealing the new assessed valuation.

19-42     8.  Failure by the taxpayer to receive a notice required by this

19-43  section does not invalidate the appraisal or reappraisal.

19-44     Sec. 20.  (Deleted by amendment.)

 

20-1      Sec. 21.  NRS 361.340 is hereby amended to read as follows:

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

20-3  board of equalization of each county consists of:

20-4      (a) Five members, only two of whom may be elected public

20-5  officers, in counties having a population of 15,000 or more; and

20-6      (b) Three members, only one of whom may be an elected public

20-7  officer, in counties having a population of less than 15,000.

20-8      2.  The board of county commissioners may by resolution

20-9  provide for an additional panel of like composition to be added to

20-10  the board of equalization to serve for a designated fiscal year. The

20-11  board of county commissioners may also appoint alternate members

20-12  to either panel.

20-13     3.  A district attorney, county treasurer or county assessor or

20-14  any of their deputies or employees may not be appointed to the

20-15  county board of equalization.

20-16     4.  The chairman of the board of county commissioners shall

20-17  nominate persons to serve on the county board of equalization who

20-18  are sufficiently experienced in business generally to be able to bring

20-19  knowledge and sound judgment to the deliberations of the board or

20-20  who are elected public officers. The nominees must be appointed

20-21  upon a majority vote of the board of county commissioners. The

20-22  chairman of the board of county commissioners shall designate one

20-23  of the appointees to serve as chairman of the county board of

20-24  equalization.

20-25     5.  Except as otherwise provided in this subsection, the term of

20-26  each member is 4 years and any vacancy must be filled by

20-27  appointment for the unexpired term. The term of any elected public

20-28  officer expires upon the expiration of the term of his elected office.

20-29     6.  The county clerk or his designated deputy is the clerk of

20-30  each panel of the county board of equalization.

20-31     7.  Any member of the county board of equalization may be

20-32  removed by the board of county commissioners if, in its opinion, the

20-33  member is guilty of malfeasance in office or neglect of duty.

20-34     8.  The members of the county board of equalization are entitled

20-35  to receive per diem allowance and travel expenses as provided for

20-36  state officers and employees. The board of county commissioners of

20-37  any county may by resolution provide for compensation to members

20-38  of the board of equalization in their county who are not elected

20-39  public officers as they deem adequate for time actually spent on the

20-40  work of the board of equalization. In no event may the rate of

20-41  compensation established by a board of county commissioners

20-42  exceed $40 per day.

20-43     9.  A majority of the members of the county board of

20-44  equalization constitutes a quorum, and a majority of the board

20-45  determines the action of the board.

21-1      10.  The county board of equalization of each county shall hold

21-2  such number of meetings as may be necessary to care for the

21-3  business of equalization presented to it. Every appeal to the county

21-4  board of equalization must be filed not later than January 15. Each

21-5  county board shall cause to be published, in a newspaper of general

21-6  circulation published in that county, a schedule of dates, times and

21-7  places of the board meetings at least 5 days before the first meeting.

21-8  The county board of equalization shall conclude the business of

21-9  equalization on or before the last day of February [28] of each year

21-10  except as to matters remanded by the State Board of Equalization.

21-11  The State Board of Equalization may establish procedures for the

21-12  county boards, including setting the period for hearing appeals and

21-13  for setting aside time to allow the county board to review and make

21-14  final determinations. The district attorney or his deputy shall be

21-15  present at all meetings of the county board of equalization to explain

21-16  the law and the board’s authority.

21-17     11.  The county assessor or his deputy shall attend all meetings

21-18  of each panel of the county board of equalization.

21-19     Sec. 22.  NRS 361.345 is hereby amended to read as follows:

21-20     361.345  1.  Except as otherwise provided in subsection 2, the

21-21  county board of equalization may determine the valuation of any

21-22  property assessed by the county assessor, and may change and

21-23  correct any valuation found to be incorrect either by adding thereto

21-24  or by deducting therefrom such sum as is necessary to make it

21-25  conform to the taxable value of the property assessed, whether that

21-26  valuation was fixed by the owner or the county assessor. A change

21-27  so made is effective only for the fiscal year for which the

21-28  assessment was made. The county assessor shall each year review

21-29  all such changes made for the previous fiscal year and maintain or

21-30  remove each change as circumstances warrant.

21-31     2.  If a person complaining of the assessment of his property

21-32  [has] :

21-33     (a) Has refused or, without good cause, has neglected to give

21-34  the county assessor his list under oath, as required by [this chapter,

21-35  or has] NRS 361.265; or

21-36     (b) Has, without good cause, refused entry to the assessor for

21-37  the purpose of conducting the physical examination required by

21-38  NRS 361.260,

21-39  the county assessor shall make a reasonable estimate of the property

21-40  and assess it accordingly. No reduction may be made by the county

21-41  board of equalization from the assessment of the county assessor

21-42  made pursuant to this subsection.

21-43     3.  If the county board of equalization finds it necessary to add

21-44  to the assessed valuation of any property on the assessment roll, it

21-45  shall direct the clerk to give notice to the person so interested by

22-1  registered or certified letter, or by personal service, naming the day

22-2  when it will act on the matter and allowing a reasonable time for the

22-3  interested person to appear.

22-4      Sec. 23.  NRS 361.355 is hereby amended to read as follows:

22-5      361.355  1.  Any person, firm, company, association or

22-6  corporation, claiming overvaluation or excessive valuation of its real

22-7  or secured personal property in the State, whether assessed by the

22-8  Nevada Tax Commission or by the county assessor or assessors, by

22-9  reason of undervaluation for taxation purposes of the property of

22-10  any other person, firm, company, association or corporation within

22-11  any county of the State or by reason of any such property not being

22-12  so assessed, shall appear before the county board of equalization of

22-13  the county or counties where the undervalued or nonassessed

22-14  property is located and make complaint concerning it and submit

22-15  proof thereon. The complaint and proof must show the name of the

22-16  owner or owners, the location, the description, and the taxable value

22-17  of the property claimed to be undervalued or nonassessed.

22-18     2.  Any person, firm, company, association or corporation

22-19  wishing to protest the valuation of real or personal property placed

22-20  on the unsecured tax roll which is assessed between May 1 and

22-21  December 15 [shall likewise appear before] may appeal the

22-22  assessment on or before the following January 15 or the first

22-23  business day following January 15 if it falls on a Saturday,

22-24  Sunday or holiday to the county board of equalization.

22-25     3.  The county board of equalization forthwith shall examine

22-26  the proof and all data and evidence submitted by the complainant,

22-27  together with any evidence submitted thereon by the county assessor

22-28  or any other person. If the county board of equalization determines

22-29  that the complainant has just cause for making the complaint it shall

22-30  immediately make such increase in valuation of the property

22-31  complained of as conforms to its taxable value, or cause the

22-32  property to be placed on the assessment roll at its taxable value, as

22-33  the case may be, and make proper equalization thereof.

22-34     4.  Except as provided in subsection 5 and NRS 361.403, any

22-35  such person, firm, company, association or corporation who fails to

22-36  make a complaint and submit proof to the county board of

22-37  equalization of each county wherein it is claimed property is

22-38  undervalued or nonassessed as provided in this section, is not

22-39  entitled to file a complaint with, or offer proof concerning that

22-40  undervalued or nonassessed property to, the State Board of

22-41  Equalization.

22-42     5.  If the fact that there is such undervalued or nonassessed

22-43  property in any county has become known to the complainant after

22-44  the final adjournment of the county board of equalization of that

22-45  county for that year, the complainant may file his complaint [no

23-1  later than] on or before March 10 with the State Board of

23-2  Equalization and submit his proof as provided in this section at a

23-3  session of the State Board of Equalization, upon complainant

23-4  proving to the satisfaction of the State Board of Equalization he had

23-5  no knowledge of the undervalued or nonassessed property before the

23-6  final adjournment of the county board of equalization. If March 10

23-7  falls on a Saturday, Sunday or legal holiday, the complaint may be

23-8  filed on the next business day. The State Board of Equalization

23-9  shall proceed in the matter in the same manner as provided in this

23-10  section for a county board of equalization in such a case, and cause

23-11  its order thereon to be certified to the county auditor with direction

23-12  therein to change the assessment roll accordingly.

23-13     Sec. 24.  NRS 361.356 is hereby amended to read as follows:

23-14     361.356  1.  An owner of property who believes that his

23-15  property was assessed at a higher value than another property whose

23-16  use is identical and whose location is comparable may appeal the

23-17  assessment, on or before January 15 of the fiscal year in which the

23-18  assessment was made, to the county board of equalization. If

23-19  January 15 falls on a Saturday, Sunday or legal holiday, the

23-20  appeal may be filed on the next business day.

23-21     2.  Before a person may file an appeal pursuant to subsection 1,

23-22  the person must complete a form provided by the county assessor to

23-23  appeal the assessment to the county board of equalization. The

23-24  county assessor may, before providing such a form, require the

23-25  person requesting the form to provide the parcel number or other

23-26  identification number of the property that is the subject of the

23-27  planned appeal.

23-28     3.  If the board finds that an inequity exists in the assessment of

23-29  the value of the land or the value of the improvements, or both, the

23-30  board may add to or deduct from the value of the land or the value

23-31  of the improvements, or both, either of the appellant’s property or of

23-32  the property to which it is compared, to equalize the assessment.

23-33     4.  In the case of residential property, the appellant shall cite

23-34  other property within the same subdivision if possible.

23-35     Sec. 25.  NRS 361.357 is hereby amended to read as follows:

23-36     361.357  1.  The owner of any property who believes that the

23-37  full cash value of his property is less than the taxable value

23-38  computed for the property in the current assessment year, may, not

23-39  later than January 15 of the fiscal year in which the assessment was

23-40  made, appeal to the county board of equalization. If January 15

23-41  falls on a Saturday, Sunday or legal holiday, the appeal may be

23-42  filed on the next business day.

23-43     2.  Before a person may file an appeal pursuant to subsection 1,

23-44  the person must complete a form provided by the county assessor to

23-45  appeal the assessment to the county board of equalization. The

24-1  county assessor may, before providing such a form, require the

24-2  person requesting the form to provide the parcel number or other

24-3  identification number of the property that is the subject of the

24-4  planned appeal.

24-5      3.  If the county board of equalization finds that the full cash

24-6  value of the property is less than the taxable value computed for the

24-7  property, the board shall correct the land value or fix a percentage of

24-8  obsolescence to be deducted each year from the otherwise computed

24-9  taxable value of the improvements, or both, to make the taxable

24-10  value of the property correspond as closely as possible to its full

24-11  cash value.

24-12     4.  No appeal under this section may result in an increase in the

24-13  taxable value of the property.

24-14     Sec. 26.  NRS 361.360 is hereby amended to read as follows:

24-15     361.360  1.  Any taxpayer aggrieved at the action of the

24-16  county board of equalization in equalizing, or failing to equalize, the

24-17  value of his property, or property of others, or a county assessor,

24-18  may file an appeal with the State Board of Equalization [no later

24-19  than] on or before March 10 and present to the State Board of

24-20  Equalization the matters complained of at one of its sessions. If

24-21  March 10 falls on a Saturday, Sunday or legal holiday, the appeal

24-22  may be filed on the next business day.

24-23     2.  All such appeals must be presented upon the same facts and

24-24  evidence as were submitted to the county board of equalization in

24-25  the first instance, unless there is discovered new evidence pertaining

24-26  to the matter which could not, by due diligence, have been

24-27  discovered before the final adjournment of the county board of

24-28  equalization. The new evidence must be submitted in writing to the

24-29  State Board of Equalization and served upon the county assessor not

24-30  less than 7 days before the hearing.

24-31     3.  Any taxpayer whose real or personal property placed on the

24-32  unsecured tax roll was assessed after December 15 but before or on

24-33  the following April 30 may likewise protest to the State Board of

24-34  Equalization. Every such appeal must be filed on or before May 15.

24-35  If May 15 falls on a Saturday, Sunday or legal holiday, the appeal

24-36  may be filed on the next business day. A meeting must be held

24-37  before May 31 to hear those protests that in the opinion of the State

24-38  Board of Equalization may have a substantial effect on tax revenues.

24-39  One or more meetings may be held at any time and place in the

24-40  State before October 1 to hear all other protests.

24-41     4.  [If the] The State Board of Equalization may not reduce

24-42  the assessment of the county assessor if:

24-43     (a) The appeal involves an assessment on property which the

24-44  taxpayer has refused or, without good cause, has neglected to

24-45  include in the list required of him pursuant to NRS 361.265 or has

25-1  refused or, without good cause, has neglected to provide the list to

25-2  the county assessor[, the State Board of Equalization may not

25-3  reduce the assessment of the county assessor.

25-4      5.] ; or

25-5          (b) The taxpayer has, without good cause, refused entry to

25-6  the assessor for the purpose of conducting the physical

25-7  examination authorized by NRS 361.260.

25-8      5.  The county assessor shall each year review any change

25-9  made in an assessment for the previous fiscal year and maintain

25-10  or remove the change as circumstances warrant.

25-11     6.  If the State Board of Equalization determines that the record

25-12  of a case on appeal from the county board of equalization is

25-13  inadequate because of an act or omission of the county assessor, the

25-14  district attorney or the county board of equalization, the State Board

25-15  of Equalization may remand the case to the county board of

25-16  equalization with directions to develop an adequate record within 30

25-17  days after the remand. The directions must indicate specifically the

25-18  inadequacies to be remedied. If the State Board of Equalization

25-19  determines that the record returned from the county board of

25-20  equalization after remand is still inadequate, the State Board of

25-21  Equalization may hold a hearing anew on the appellant’s complaint

25-22  or it may, if necessary, contract with an appropriate person to hear

25-23  the matter, develop an adequate record in the case and submit

25-24  recommendations to the State Board. The cost of the contract and all

25-25  costs, including attorney’s fees, to the State or the appellant

25-26  necessary to remedy the inadequate record on appeal are a charge

25-27  against the county.

25-28     Sec. 27.  NRS 361.390 is hereby amended to read as follows:

25-29     361.390  Each county assessor shall:

25-30     1.  File with or cause to be filed with the secretary of the State

25-31  Board of Equalization, on or before March 10 of each year, the tax

25-32  roll, or a true copy thereof, of his county for the current year as

25-33  corrected by the county board of equalization.

25-34     2.  Prepare and file with the Department on or before

25-35  January 31, and again on or before [the first Monday in March,]

25-36  March 5 of each year , a segregation report showing the assessed

25-37  values for each taxing entity within the county on a form prescribed

25-38  by the Department. The assessor shall make any projections

25-39  required for the current fiscal year. The Department shall make any

25-40  projections required for the upcoming fiscal year.

25-41     3.  Prepare and file with the Department on or before July 31

25-42  for the secured roll and on or before [April 30] May 5 for the

25-43  unsecured roll, a statistical report showing values for all categories

25-44  of property on a form prescribed by the Department.

25-45     Sec. 28.  (Deleted by amendment.)

26-1      Sec. 29.  NRS 361.450 is hereby amended to read as follows:

26-2      361.450  1.  Except as otherwise provided in subsection 3,

26-3  every tax levied under the provisions of or authority of this chapter

26-4  is a perpetual lien against the property assessed until the tax and any

26-5  penalty charges and interest which may accrue thereon are paid.

26-6  Notwithstanding the provisions of any other specific statute, such

26-7  a lien is superior to all other liens, claims, encumbrances and

26-8  titles on the property, including, without limitation, interests

26-9  secured pursuant to the provisions of chapter 104 of NRS, whether

26-10  or not the lien was filed or perfected first in time.

26-11     2.  Except as otherwise provided in this subsection, the lien

26-12  attaches on July 1 of the year for which the taxes are levied, upon all

26-13  property then within the county. The lien attaches upon all

26-14  migratory property, as described in NRS 361.505, on the day it is

26-15  moved into the county. If real and personal property are assessed

26-16  against the same owner, a lien attaches upon such real property also

26-17  for the tax levied upon the personal property within the county; and

26-18  a lien for taxes on personal property also attaches upon real property

26-19  assessed against the same owner in any other county of the State

26-20  from the date on which a certified copy of any unpaid property

26-21  assessment is filed for record with the county recorder in the county

26-22  in which the real property is situated.

26-23     3.  All liens for taxes levied under this chapter which have

26-24  already attached to a mobile or manufactured home expire on the

26-25  date when the mobile or manufactured home is sold, except the liens

26-26  for personal property taxes due in the county in which the mobile or

26-27  manufactured home was situate at the time of sale, for any part of

26-28  the 12 months immediately preceding the date of sale.

26-29     4.  All special taxes levied for city, town, school, road or other

26-30  purposes throughout the different counties of this state are a lien on

26-31  the property so assessed, and must be assessed and collected by the

26-32  same officer at the same time and in the same manner as the state

26-33  and county taxes are assessed and collected.

26-34     Sec. 30.  NRS 361.483 is hereby amended to read as follows:

26-35     361.483  1.  Except as otherwise provided in subsection [5,] 6,

26-36  taxes assessed upon the real property tax roll and upon mobile or

26-37  manufactured homes are due on the third Monday of August.

26-38     2.  Taxes assessed upon the real property tax roll may be paid in

26-39  four approximately equal installments if the taxes assessed on the

26-40  parcel exceed $100.

26-41     3.  [Taxes] Except as otherwise provided in this section, taxes

26-42  assessed upon a mobile or manufactured home may be paid in four

26-43  installments if the taxes assessed exceed $100.

26-44     4.  If a taxpayer owns at least 25 mobile or manufactured

26-45  homes in a county that are leased for commercial purposes, and

27-1  those mobile or manufactured homes have not been converted to

27-2  real property pursuant to NRS 361.244, taxes assessed upon those

27-3  homes may be paid in four installments if, not later than July 31,

27-4  the taxpayer returns to the county assessor the written statement of

27-5  personal property required pursuant to NRS 361.265.

27-6      5.  Except as otherwise provided in this section and NRS

27-7  361.505, taxes assessed upon personal property may be paid in four

27-8  approximately equal installments if:

27-9      (a) The total personal property taxes assessed exceed $10,000;

27-10     (b) Not later than July 31, the taxpayer returns to the county

27-11  assessor the written statement of personal property required

27-12  pursuant to NRS 361.265;

27-13     (c) The taxpayer files with the county assessor, or county

27-14  treasurer if the county treasurer has been designated to collect taxes,

27-15  a written request to be billed in quarterly installments and includes

27-16  with the request a copy of the written statement of personal property

27-17  required pursuant to NRS 361.265; and

27-18     (d) The [business has been in existence for at least 3 years if the]

27-19  personal property assessed is the property of a business[.

27-20     5.] and the business has paid its personal property taxes

27-21  without accruing penalties for the immediately preceding 2 fiscal

27-22  years in any county in the State.

27-23     6.  If a person elects to pay in installments, the first installment

27-24  is due on the third Monday of August, the second installment on the

27-25  first Monday of October, the third installment on the first Monday

27-26  of January, and the fourth installment on the first Monday of March.

27-27     [6.] 7. If any person charged with taxes which are a lien on

27-28  real property fails to pay:

27-29     (a) Any one installment of the taxes on or within 10 days

27-30  following the day the taxes become due, there must be added thereto

27-31  a penalty of 4 percent.

27-32     (b) Any two installments of the taxes, together with accumulated

27-33  penalties, on or within 10 days following the day the later

27-34  installment of taxes becomes due, there must be added thereto a

27-35  penalty of 5 percent of the two installments due.

27-36     (c) Any three installments of the taxes, together with

27-37  accumulated penalties, on or within 10 days following the day the

27-38  latest installment of taxes becomes due, there must be added thereto

27-39  a penalty of 6 percent of the three installments due.

27-40     (d) The full amount of the taxes, together with accumulated

27-41  penalties, on or within 10 days following the first Monday of

27-42  March, there must be added thereto a penalty of 7 percent of the full

27-43  amount of the taxes.

27-44     [7.] 8. Any person charged with taxes which are a lien on a

27-45  mobile or manufactured home who fails to pay the taxes within 10

28-1  days after an installment payment is due is subject to the following

28-2  provisions:

28-3      (a) A penalty of 10 percent of the taxes due; and

28-4      (b) The county assessor may proceed under NRS 361.535.

28-5      [8.] 9. The ex officio tax receiver of a county shall notify each

28-6  person in the county who is subject to a penalty pursuant to this

28-7  section of the provisions of NRS 360.419 and 361.4835.

28-8      Sec. 31.  NRS 361.4835 is hereby amended to read as follows:

28-9      361.4835  1.  If the county treasurer or the county assessor

28-10  finds that a person’s failure to make a timely return or payment of

28-11  tax that is assessed by the county treasurer or county assessor and

28-12  that is imposed pursuant to chapter 361 of NRS, except NRS

28-13  361.320, is the result of circumstances beyond his control and

28-14  occurred despite the exercise of ordinary care and without intent, the

28-15  county treasurer or the county assessor may relieve him of all or part

28-16  of any interest or penalty, or both.

28-17     2.  A person seeking this relief must file a statement [under

28-18  oath] setting forth the facts upon which he bases his claim with the

28-19  county treasurer or the county assessor.

28-20     3.  The county treasurer or the county assessor shall disclose,

28-21  upon the request of any person:

28-22     (a) The name of the person; and

28-23     (b) The amount of the relief.

28-24     4.  If the relief sought by the taxpayer is denied, he may appeal

28-25  from the denial to the Nevada Tax Commission.

28-26     5.  The county treasurer or the county assessor may defer the

28-27  decision to the Department.

28-28     Sec. 32.  NRS 361.484 is hereby amended to read as follows:

28-29     361.484  1.  As used in this section, “acquired” means

28-30  acquired [either by:] :

28-31     (a) Pursuant to a purchase order or other sales agreement or

28-32  by condemnation proceedings pursuant to chapter 37 of NRS, if

28-33  the property acquired is personal property.

28-34     (b) By purchase and deed or by condemnation proceedings

28-35  pursuant to chapter 37 of NRS [.] , if the property acquired is real

28-36  property.

28-37     2.  Taxes levied on real or personal property which is acquired

28-38  by the Federal Government or the State or any of its political

28-39  subdivisions must be abated ratably for the portion of the fiscal year

28-40  in which the [real] property is owned by the Federal Government or

28-41  the State or its political subdivision.

28-42     3.  For the purposes of abatement, the Federal Government or

28-43  the State or its political subdivision shall be deemed to own [real] :

29-1      (a) Personal property acquired by purchase commencing on

29-2  the date of sale indicated on the purchase order or other sales

29-3  agreement.

29-4      (b) Personal property acquired by condemnation from the date

29-5  of judgment pursuant to NRS 37.160.

29-6      (c) Real property acquired by purchase commencing with the

29-7  date the deed is recorded . [and to own real]

29-8      (d) Real property acquired by condemnation from the date of

29-9  judgment pursuant to NRS 37.160 or the date of occupancy of the

29-10  property pursuant to NRS 37.100, whichever occurs earlier.

29-11     Sec. 33.  (Deleted by amendment.)

29-12     Sec. 34.  NRS 361.535 is hereby amended to read as follows:

29-13     361.535  1.  If the person, company or corporation so assessed

29-14  neglects or refuses to pay the taxes within 30 days after demand, the

29-15  taxes become delinquent. If the person, company or corporation so

29-16  assessed neglects or refuses to pay the taxes within 10 days after the

29-17  taxes become delinquent, a penalty of 10 percent must be added. If

29-18  the tax and penalty are not paid on demand, the county assessor or

29-19  his deputy may seize, seal or lock enough of the personal property

29-20  of the person, company or corporation so neglecting or refusing to

29-21  pay to satisfy the taxes and costs. The county assessor may use

29-22  alternative methods of collection, including, without limitation, the

29-23  assistance of the district attorney.

29-24     2.  The county assessor shall [post] :

29-25     (a) Post a notice of the seizure, with a description of the

29-26  property, in [three public places in the township or district where it

29-27  is seized, and shall, at] a public area of the county courthouse or

29-28  the county office building in which the assessor’s office is located,

29-29  and within the immediate vicinity of the property being seized; and

29-30     (b) At the expiration of 5 days, proceed to sell at public auction,

29-31  at the time and place mentioned in the notice, to the highest bidder,

29-32  for lawful money of the United States, a sufficient quantity of the

29-33  property to pay the taxes and expenses incurred. For this service, the

29-34  county assessor must be allowed from the delinquent person a fee of

29-35  $3. The county assessor is not required to sell the property if the

29-36  highest bid received is less than the lowest acceptable bid indicated

29-37  in the notice.

29-38     3.  If the personal property seized by the county assessor or his

29-39  deputy consists of a mobile or manufactured home, an aircraft, or

29-40  the personal property of a business, the county assessor shall publish

29-41  a notice of the seizure once during each of 2 successive weeks in a

29-42  newspaper of general circulation in the county. If the legal owner of

29-43  the property is someone other than the registered owner and the

29-44  name and address of the legal owner can be ascertained from

29-45  [the records of the Department of Motor Vehicles,] public records,

30-1  the county assessor shall, before publication, send a copy of the

30-2  notice by registered or certified mail to the legal owner. The cost of

30-3  the publication and notice must be charged to the delinquent

30-4  taxpayer. The notice must state:

30-5      (a) The name of the owner, if known.

30-6      (b) The description of the property seized, including the

30-7  location, the make, model and dimensions and the serial number,

30-8  body number or other identifying number.

30-9      (c) The fact that the property has been seized and the reason for

30-10  seizure.

30-11     (d) The lowest acceptable bid for the sale of the property,

30-12  which is the total amount of the taxes due on the property and the

30-13  penalties and costs as provided by law.

30-14     (e) The time and place at which the property is to be

30-15  sold.

30-16  After the expiration of 5 days from the date of the second

30-17  publication of the notice, the property must be sold at public auction

30-18  in the manner provided in subsection 2 for the sale of other personal

30-19  property by the county assessor.

30-20     4.  Upon payment of the purchase money, the county assessor

30-21  shall deliver to the purchaser of the property sold, with a certificate

30-22  of the sale, a statement of the amount of taxes or assessment and the

30-23  expenses thereon for which the property was sold, whereupon the

30-24  title of the property so sold vests absolutely in the purchaser.

30-25     5.  After a mobile or manufactured home, an aircraft, or the

30-26  personal property of a business is sold and the county assessor has

30-27  paid all the taxes and costs on the property, the county assessor shall

30-28  deposit into the general fund of the county the first $300 of the

30-29  excess proceeds from the sale. The county assessor shall deposit any

30-30  remaining amount of the excess proceeds from the sale into an

30-31  interest-bearing account maintained for the purpose of holding

30-32  excess proceeds separate from other money of the county. If no

30-33  claim is made for the money within 6 months after the sale of the

30-34  property for which the claim is made, the county assessor shall pay

30-35  the money into the general fund of the county. All interest paid on

30-36  money deposited in the account pursuant to this subsection is the

30-37  property of the county.

30-38     6.  If the former owner of a mobile or manufactured home,

30-39  aircraft, or personal property of a business that was sold pursuant to

30-40  this section makes a claim in writing for the balance of the proceeds

30-41  of the sale within 6 months after the completion of the sale, the

30-42  county assessor shall pay the balance of the proceeds of the sale or

30-43  the proper portion of the balance over to the former owner if the

30-44  county assessor is satisfied that the former owner is entitled to it.

 

31-1      Sec. 35.  NRS 361.561 is hereby amended to read as follows:

31-2      361.561  [Those units]

31-3      1.  A dwelling unit identified as “chassis-mount camper,” “mini

31-4  motor home,” “motor home,” “recreational park trailer,” “travel

31-5  trailer,” “utility trailer” and “van conversion,” in chapter 482 of

31-6  NRS and any other vehicle required to be registered with the

31-7  Department of Motor Vehicles are subject to the personal property

31-8  tax unless registered and taxed pursuant to chapter 371 of NRS.

31-9  Such unregistered units and vehicles must be taxed in the manner

31-10  provided in NRS 361.561 to 361.5644, inclusive.

31-11     2.  As used in this section, “dwelling unit” means a vehicle

31-12  that is primarily used as living quarters, but has not been

31-13  converted to real property pursuant to NRS 361.244, and is located

31-14  in a manufactured home park, as defined in NRS 118B.017, or on

31-15  other land within the county, but not in a recreational vehicle

31-16  park, as defined in NRS 108.2678, that is licensed for parking

31-17  vehicles for a duration of less than 9 months per year.

31-18     Sec. 36.  NRS 361.768 is hereby amended to read as follows:

31-19     361.768  1.  If an overassessment of real or personal property

31-20  appears upon the secured tax roll of any county because of a factual

31-21  error concerning its existence, size, quantity, age, use or zoning or

31-22  legal or physical restrictions on its use within 3 years after the end

31-23  of the fiscal year for which the assessment was made, the county

31-24  assessor shall make a report thereof to the board of county

31-25  commissioners of the county.

31-26     2.  The board of county commissioners shall examine the error

31-27  so reported, together with any evidence presented and, if satisfied

31-28  that the error is factual, shall:

31-29     (a) By an order entered in the minutes of the board, direct the

31-30  county treasurer to correct the error; and

31-31     (b) Deliver a copy of the order to the county treasurer, who shall

31-32  make the necessary adjustments to the tax bill and correct the

31-33  secured tax roll. The adjustment may be a full refund or a credit

31-34  against taxes due which may be allocated over a period no longer

31-35  than 3 years.

31-36     3.  Partial or complete destruction [or removal of an

31-37  improvement or secured] of a real property improvement or of

31-38  personal property may be adjusted pro rata if [removal or] the

31-39  destruction occurred on or after the lien date and the property was

31-40  rendered unusable or uninhabitable for a period of not less than 90

31-41  consecutive days. The adjustments may be made in the form of a

31-42  credit on taxes due or a refund if taxes have been paid for the period.

31-43  The county assessor shall notify the county treasurer of each

31-44  adjustment. The county assessor shall report recommended

32-1  adjustments to the board of county commissioners no later than

32-2  June 30 of each fiscal year.

32-3      Sec. 37.  NRS 362.040 is hereby amended to read as follows:

32-4      362.040  Upon receipt of an affidavit from the county [clerk]

32-5  recorder pursuant to NRS 362.050 stating that at least $100 in

32-6  development work has been actually performed upon the patented

32-7  mine or mining claim during the federal mining assessment work

32-8  period ending within the year before the fiscal year for which the

32-9  assessment has been levied, the assessor shall exclude from the roll

32-10  the assessment against the patented mine or mining claim named in

32-11  the affidavit.

32-12     Sec. 38.  NRS 362.050 is hereby amended to read as follows:

32-13     362.050  1.  To obtain the exemption of the surface of a

32-14  patented mine or mining claim from taxation ad valorem, pursuant

32-15  to Section 5 of Article 10 of the Constitution of this state, the owner

32-16  must [submit] record an affidavit [to] with the office of the county

32-17  [clerk] recorder for the county in which the mine is located on or

32-18  before December 30 covering work done during the 12 months next

32-19  preceding 12 a.m. on September 1 of that year. The exemption then

32-20  applies to the taxes for the fiscal year beginning on July 1 following

32-21  the filing of the affidavit. Upon receipt of such an affidavit, the

32-22  county [clerk shall cause it to be recorded in the office of the county

32-23  recorder and transmit it] recorder shall transmit a copy of the

32-24  affidavit, without charge, to the county assessor.

32-25     2.  The affidavit of labor must describe particularly the work

32-26  performed, upon what portion of the mine or claim, and when and

32-27  by whom done, and may be substantially in the following form:

 

32-28  State of Nevada   }

32-29                          }ss.

32-30  County of...... }

 

32-31     ................................, being first duly sworn, deposes and says:

32-32  That development work worth at least $100 was performed upon the

32-33  ............................... patented mine or mining claim, situated in the

32-34  ........................................ Mining District, County of

32-35  ..........................................., State of Nevada, during the federal

32-36  mining assessment work period ending within the year ....... . The

32-37  work was done at the expense of .............................., the owner (or

32-38  one of the owners) of the patented mine or mining claim, for the

32-39  purpose of relieving it from the tax assessment. It was performed by

32-40  ................................, at about ................ feet in a ................ direction

32-41  from the monument of location, and was done between the ........ day

32-42  of the month of ........ of the year ......., and the .......... day of the

33-1  month of .......... of the year ......., and consisted of the following

33-2  work:

33-3  ............................................................................

33-4  ............................................................................

 

33-5                                                                               ...............................

33-6                                                      (Signature)

33-7  Subscribed and sworn to before me

33-8  this ...... day of the month of ...... of the year ......

33-9  .....................................................

33-10  Notary Public (or other person

33-11  authorized to administer oaths)

 

33-12     Sec. 39.  NRS 371.101 is hereby amended to read as follows:

33-13     371.101  1.  Vehicles registered by surviving spouses , [and

33-14  orphan children] not to exceed the amount of $1,000 determined

33-15  valuation, are exempt from taxation, but the exemption must not be

33-16  allowed to anyone but actual bona fide residents of this state, and

33-17  must be filed in but one county in this state to the same family.

33-18     2.  For the purpose of this section, vehicles in which the

33-19  surviving spouse [or orphan child] has any interest shall be deemed

33-20  to belong entirely to that surviving spouse . [or orphan child.]

33-21     3.  The person claiming the exemption shall file with the

33-22  Department in the county where the exemption is claimed an

33-23  affidavit declaring his residency and that the exemption has been

33-24  claimed in no other county in this state for that year. The affidavit

33-25  must be made before the county assessor or a notary public. After

33-26  the filing of the original affidavit, the county assessor shall mail a

33-27  form for renewal of the exemption to the person each year following

33-28  a year in which the exemption was allowed for that person. The

33-29  form must be designed to facilitate its return by mail by the person

33-30  claiming the exemption.

33-31     4.  A surviving spouse is not entitled to the exemption provided

33-32  by this section in any fiscal year beginning after any remarriage,

33-33  even if the remarriage is later annulled.

33-34     5.  Beginning with the 2005-2006 Fiscal Year, the monetary

33-35  amount in subsection 1 must be adjusted for each fiscal year by

33-36  adding to each amount the product of the amount multiplied by

33-37  the percentage increase in the Consumer Price Index (All Items)

33-38  from December 2003 to the December preceding the fiscal year for

33-39  which the adjustment is calculated.

33-40     Sec. 40.  NRS 371.102 is hereby amended to read as follows:

33-41     371.102  1.  Vehicles registered by a blind person, not to

33-42  exceed the amount of $3,000 determined valuation, are exempt from

33-43  taxation, but the exemption must not be allowed to anyone but bona

34-1  fide residents of this state, and must be filed in but one county in

34-2  this state on account of the same blind person.

34-3      2.  The person claiming the exemption [shall] must file with the

34-4  [Department in] county assessor of the county where the exemption

34-5  is claimed an affidavit declaring [his residency] that he is an actual

34-6  bona fide resident of the State of Nevada, that he is a blind person

34-7  and that the exemption [has been] is claimed in no other county in

34-8  this state . [for that year.] The affidavit must be made before the

34-9  county assessor or a notary public. After the filing of the original

34-10  affidavit, the county assessor shall mail a form for renewal of the

34-11  exemption to the person each year following a year in which the

34-12  exemption was allowed for that person. The form must be designed

34-13  to facilitate its return by mail by the person claiming the exemption.

34-14     3.  Upon first claiming the exemption in a county the claimant

34-15  shall furnish to the [Department] county assessor a certificate of a

34-16  physician licensed under the laws of this state setting forth that he

34-17  has examined the claimant and has found him to be a blind person.

34-18     4.  Beginning with the 2005-2006 Fiscal Year, the monetary

34-19  amount in subsection 1 must be adjusted for each fiscal year by

34-20  adding to each amount the product of the amount multiplied by

34-21  the percentage increase in the Consumer Price Index (All Items)

34-22  from December 2003 to the December preceding the fiscal year for

34-23  which the adjustment is calculated.

34-24     5.  As used in this section, “blind person” includes any person

34-25  whose visual acuity with correcting lenses does not exceed 20/200

34-26  in the better eye, or whose vision in the better eye is restricted to a

34-27  field which subtends an angle of not greater than 20°.

34-28     Sec. 41.  NRS 371.103 is hereby amended to read as follows:

34-29     371.103  1.  Vehicles, to the extent of the determined

34-30  valuation as set forth in subsection 2, registered by any actual bona

34-31  fide resident of the State of Nevada who:

34-32     (a) Has served a minimum of 90 days on active duty, who was

34-33  assigned to active duty at some time between April 21, 1898, and

34-34  June 15, 1903, or between April 6, 1917, and November 11, 1918,

34-35  or between December 7, 1941, and December 31, 1946, or between

34-36  June 25, 1950, and [January 31, 1955;] May 7, 1975, or between

34-37  September 26, 1982, and December 1, 1987, or between October

34-38  23, 1983, and November 21, 1983, or between December 20, 1989,

34-39  and January 31, 1990, or between August 2, 1990, and April 11,

34-40  1991, or between December 5, 1992, and March 31, 1994, or

34-41  between November 20, 1995, and December 20, 1996;

34-42     (b) Has served a minimum of 90 continuous days on active duty

34-43  none of which was for training purposes, who was assigned to active

34-44  duty at some time between January 1, 1961, and May 7, 1975; [or]

35-1      (c) Has served on active duty in connection with carrying out

35-2  the authorization granted to the President of the United States in

35-3  Public Law 102-1 [,] ; or

35-4      (d) Has served on active duty in connection with a campaign

35-5  or expedition for service in which a medal has been authorized by

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

35-7  days served on active duty,

35-8  and who received, upon severance from service, an honorable

35-9  discharge or certificate of satisfactory service from the Armed

35-10  Forces of the United States, or who, having so served, is still serving

35-11  in the Armed Forces of the United States, is exempt from taxation.

35-12     2.  The amount of determined valuation that is exempt from

35-13  taxation pursuant to subsection 1:

35-14     (a) For Fiscal Year 2001-2002, is $1,250;

35-15     (b) For Fiscal Year 2002-2003, is $1,500; and

35-16     (c) For Fiscal Year 2003-2004, is $1,750.

35-17     3.  For the purpose of this section:

35-18     (a) For Fiscal Year 2001-2002, the first $1,250 determined

35-19  valuation of vehicles in which such a person has any interest;

35-20     (b) For Fiscal Year 2002-2003, the first $1,500 determined

35-21  valuation of vehicles in which such a person has any interest; and

35-22     (c) For Fiscal Year 2003-2004, the first $1,750 determined

35-23  valuation of vehicles in which such a person has any interest,

35-24  shall be deemed to belong to that person.

35-25     4.  A person claiming the exemption shall file annually with the

35-26  Department in the county where the exemption is claimed an

35-27  affidavit declaring that he is an actual bona fide resident of the State

35-28  of Nevada who meets all the other requirements of subsection 1 and

35-29  that the exemption is claimed in no other county in this state. The

35-30  affidavit must be made before the county assessor or a notary

35-31  public. After the filing of the original affidavit, the county assessor

35-32  shall mail a form for:

35-33     (a) The renewal of the exemption; and

35-34     (b) The designation of any amount to be credited to the

35-35  [Veterans’ Home Account,] Gift Account for Veterans’ Homes

35-36  established pursuant to NRS 417.145,

35-37  to the person each year following a year in which the exemption was

35-38  allowed for that person. The form must be designed to facilitate its

35-39  return by mail by the person claiming the exemption.

35-40     5.  Persons in actual military service are exempt during the

35-41  period of such service from filing annual affidavits of exemption,

35-42  and the Department shall grant exemptions to those persons on the

35-43  basis of the original affidavits filed. In the case of any person who

35-44  has entered the military service without having previously made and

35-45  filed an affidavit of exemption, the affidavit may be filed in his

36-1  behalf during the period of such service by any person having

36-2  knowledge of the facts.

36-3      6.  Before allowing any veteran’s exemption pursuant to the

36-4  provisions of this chapter, the Department shall require proof of

36-5  status of the veteran, and for that purpose shall require production of

36-6  an honorable discharge or certificate of satisfactory service or a

36-7  certified copy thereof, or such other proof of status as may be

36-8  necessary.

36-9      7.  If any person files a false affidavit or produces false proof to

36-10  the Department, and as a result of the false affidavit or false proof a

36-11  tax exemption is allowed to a person not entitled to the exemption,

36-12  he is guilty of a gross misdemeanor.

36-13     Sec. 42.  NRS 371.103 is hereby amended to read as follows:

36-14     371.103  1.  Vehicles, to the extent of $2,000 determined

36-15  valuation, registered by any actual bona fide resident of the State of

36-16  Nevada who:

36-17     (a) Has served a minimum of 90 days on active duty, who was

36-18  assigned to active duty at some time between April 21, 1898, and

36-19  June 15, 1903, or between April 6, 1917, and November 11, 1918,

36-20  or between December 7, 1941, and December 31, 1946, or between

36-21  June 25, 1950, and [January 31, 1955;] May 7, 1975, or between

36-22  September 26, 1982, and December 1, 1987, or between October

36-23  23, 1983, and November 21, 1983, or between December 20, 1989,

36-24  and January 31, 1990, or between August 2, 1990, and April 11,

36-25  1991, or between December 5, 1992, and March 31, 1994, or

36-26  between November 20, 1995, and December 20, 1996;

36-27     (b) Has served a minimum of 90 continuous days on active duty

36-28  none of which was for training purposes, who was assigned to active

36-29  duty at some time between January 1, 1961, and May 7, 1975; [or]

36-30     (c) Has served on active duty in connection with carrying out

36-31  the authorization granted to the President of the United States in

36-32  Public Law 102-1 [,] ; or

36-33     (d) Has served on active duty in connection with a campaign

36-34  or expedition for service in which a medal has been authorized by

36-35  the government of the United States, regardless of the number of

36-36  days served on active duty,

36-37  and who received, upon severance from service, an honorable

36-38  discharge or certificate of satisfactory service from the Armed

36-39  Forces of the United States, or who, having so served, is still serving

36-40  in the Armed Forces of the United States, is exempt from taxation.

36-41     2.  For the purpose of this section, the first $2,000 determined

36-42  valuation of vehicles in which such a person has any interest shall

36-43  be deemed to belong to that person.

36-44     3.  A person claiming the exemption shall file annually with the

36-45  Department in the county where the exemption is claimed an

37-1  affidavit declaring that he is an actual bona fide resident of the State

37-2  of Nevada who meets all the other requirements of subsection 1 and

37-3  that the exemption is claimed in no other county in this state. The

37-4  affidavit must be made before the county assessor or a notary

37-5  public. After the filing of the original affidavit, the county assessor

37-6  shall mail a form for:

37-7      (a) The renewal of the exemption; and

37-8      (b) The designation of any amount to be credited to the

37-9  [Veterans’ Home Account,] Gift Account for Veterans’ Homes

37-10  established pursuant to NRS 417.145,

37-11  to the person each year following a year in which the exemption was

37-12  allowed for that person. The form must be designed to facilitate its

37-13  return by mail by the person claiming the exemption.

37-14     4.  Persons in actual military service are exempt during the

37-15  period of such service from filing annual affidavits of exemption

37-16  and the Department shall grant exemptions to those persons on the

37-17  basis of the original affidavits filed. In the case of any person who

37-18  has entered the military service without having previously made and

37-19  filed an affidavit of exemption, the affidavit may be filed in his

37-20  behalf during the period of such service by any person having

37-21  knowledge of the facts.

37-22     5.  Before allowing any veteran’s exemption pursuant to the

37-23  provisions of this chapter, the Department shall require proof of

37-24  status of the veteran, and for that purpose shall require production of

37-25  an honorable discharge or certificate of satisfactory service or a

37-26  certified copy thereof, or such other proof of status as may be

37-27  necessary.

37-28     6.  If any person files a false affidavit or produces false proof to

37-29  the Department, and as a result of the false affidavit or false proof a

37-30  tax exemption is allowed to a person not entitled to the exemption,

37-31  he is guilty of a gross misdemeanor.

37-32     7.  Beginning with the 2005-2006 fiscal year, the monetary

37-33  amounts in subsections 1 and 2 must be adjusted for each fiscal year

37-34  by adding to each amount the product of the amount multiplied by

37-35  the percentage increase in the Consumer Price Index (All Items)

37-36  from December 2003 to the December preceding the fiscal year for

37-37  which the adjustment is calculated.

37-38     Sec. 43.  NRS 371.1035 is hereby amended to read as follows:

37-39     371.1035  1.  Any person who qualifies for an exemption

37-40  pursuant to NRS 371.103 or 371.104 may, in lieu of claiming his

37-41  exemption:

37-42     (a) Pay to the Department all or any portion of the amount by

37-43  which the tax would be reduced if he claimed his exemption; and

38-1      (b) Direct the Department to deposit that amount for credit to

38-2  the [Veterans’ Home] Gift Account for Veterans’ Homes

38-3  established pursuant to NRS 417.145.

38-4      2.  Any person who wishes to waive his exemption pursuant to

38-5  this section shall designate the amount to be credited to the Account

38-6  on a form provided by the Department.

38-7      3.  The Department shall deposit any money received pursuant

38-8  to this section with the State Treasurer for credit to the [Veterans’

38-9  Home] Gift Account for Veterans’ Homes established pursuant to

38-10  NRS 417.145. The State Treasurer shall not accept:

38-11     (a) For Fiscal Year 2001-2002, more than a total of $1,250,000;

38-12     (b) For Fiscal Year 2002-2003, more than a total of $1,500,000;

38-13  and

38-14     (c) For Fiscal Year 2003-2004, more than a total of

38-15  $1,750,000,

38-16  for credit to the Account pursuant to this section and NRS 361.0905

38-17  during any fiscal year.

38-18     Sec. 44.  NRS 371.1035 is hereby amended to read as follows:

38-19     371.1035  1.  Any person who qualifies for an exemption

38-20  pursuant to NRS 371.103 or 371.104 may, in lieu of claiming his

38-21  exemption:

38-22     (a) Pay to the Department all or any portion of the amount by

38-23  which the tax would be reduced if he claimed his exemption; and

38-24     (b) Direct the Department to deposit that amount for credit to

38-25  the [Veterans’ Home] Gift Account for Veterans’ Homes

38-26  established pursuant to NRS 417.145.

38-27     2.  Any person who wishes to waive his exemption pursuant to

38-28  this section shall designate the amount to be credited to the Account

38-29  on a form provided by the Department.

38-30     3.  The Department shall deposit any money received pursuant

38-31  to this section with the State Treasurer for credit to the [Veterans’

38-32  Home] Gift Account for Veterans’ Homes established pursuant to

38-33  NRS 417.145. The State Treasurer shall not accept more than a total

38-34  of $2,000,000 for credit to the Account pursuant to this section and

38-35  NRS 361.0905 during any fiscal year.

38-36     Sec. 45.  NRS 371.104 is hereby amended to read as follows:

38-37     371.104  1.  A bona fide resident of the State of Nevada who

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

38-39  honorably discharged from the Armed Forces of the United States,

38-40  or his surviving spouse, is entitled to a veteran’s exemption from the

38-41  payment of governmental services taxes on vehicles of the following

38-42  determined valuations:

38-43     (a) If he has a disability of 100 percent:

38-44         (1) For Fiscal Year 2001-2002, the first $12,500 of

38-45  determined valuation;

39-1          (2) For Fiscal Year 2002-2003, the first $15,000 of

39-2  determined valuation; and

39-3          (3) For Fiscal Year 2003-2004, the first $17,500 of

39-4  determined valuation.

39-5      (b) If he has a disability of 80 to 99 percent, inclusive:

39-6          (1) For Fiscal Year 2001-2002, the first $9,375 of determined

39-7  valuation;

39-8          (2) For Fiscal Year 2002-2003, the first $11,250 of

39-9  determined valuation; and

39-10         (3) For Fiscal Year 2003-2004, the first $13,125 of

39-11  determined valuation.

39-12     (c) If he has a disability of 60 to 79 percent, inclusive:

39-13         (1) For Fiscal Year 2001-2002, the first $6,250 of determined

39-14  valuation;

39-15         (2) For Fiscal Year 2002-2003, the first $7,500 of determined

39-16  valuation; and

39-17         (3) For Fiscal Year 2003-2004, the first $8,750 of determined

39-18  valuation.

39-19     2.  For the purpose of this section:

39-20     (a) For Fiscal Year 2001-2002, the first $12,500 determined

39-21  valuation of vehicles in which an applicant has any interest;

39-22     (b) For Fiscal Year 2002-2003, the first $15,000 of determined

39-23  valuation of vehicles in which an applicant has any interest; and

39-24     (c) For Fiscal Year 2003-2004, the first $17,500 of determined

39-25  valuation of vehicles in which an applicant has any interest,

39-26  shall be deemed to belong entirely to that person.

39-27     3.  A person claiming the exemption shall file annually with the

39-28  Department in the county where the exemption is claimed an

39-29  affidavit declaring that he is a bona fide resident of the State of

39-30  Nevada who meets all the other requirements of subsection 1 and

39-31  that the exemption is claimed in no other county within this state.

39-32  After the filing of the original affidavit, the county assessor shall

39-33  mail a form for :

39-34     (a) The renewal of the exemption ; and

39-35     (b) The designation of any amount to be credited to the Gift

39-36  Account for Veterans’ Homes established pursuant to

39-37  NRS 417.145,

39-38  to the person each year following a year in which the exemption was

39-39  allowed for that person. The form must be designed to facilitate its

39-40  return by mail by the person claiming the exemption.

39-41     4.  Before allowing any exemption pursuant to the provisions of

39-42  this section, the Department shall require proof of the applicant’s

39-43  status, and for that purpose shall require production of:

40-1      (a) A certificate from the Department of Veterans Affairs that

40-2  the veteran has incurred a permanent service-connected disability,

40-3  which shows the percentage of that disability; and

40-4      (b) Any one of the following:

40-5          (1) An honorable discharge;

40-6          (2) A certificate of satisfactory service; or

40-7          (3) A certified copy of either of these documents.

40-8      5.  A surviving spouse claiming an exemption pursuant to this

40-9  section must file with the Department in the county where the

40-10  exemption is claimed an affidavit declaring that:

40-11     (a) The surviving spouse was married to and living with the

40-12  disabled veteran for the 5 years preceding his death;

40-13     (b) The disabled veteran was eligible for the exemption at the

40-14  time of his death; and

40-15     (c) The surviving spouse has not remarried.

40-16  The affidavit required by this subsection is in addition to the

40-17  certification required pursuant to subsections 3 and 4. After the

40-18  filing of the original affidavit required by this subsection, the county

40-19  assessor shall mail a form for renewal of the exemption to the

40-20  person each year following a year in which the exemption was

40-21  allowed for that person. The form must be designed to facilitate its

40-22  return by mail by the person claiming the exemption.

40-23     6.  If a tax exemption is allowed under this section, the claimant

40-24  is not entitled to an exemption under NRS 371.103.

40-25     7.  If any person makes a false affidavit or produces false proof

40-26  to the Department, and as a result of the false affidavit or false

40-27  proof, the person is allowed a tax exemption to which he is not

40-28  entitled, he is guilty of a gross misdemeanor.

40-29     Sec. 46.  NRS 371.104 is hereby amended to read as follows:

40-30     371.104  1.  A bona fide resident of the State of Nevada who

40-31  has incurred a permanent service-connected disability and has been

40-32  honorably discharged from the Armed Forces of the United States,

40-33  or his surviving spouse, is entitled to a veteran’s exemption from the

40-34  payment of governmental services taxes on vehicles of the following

40-35  determined valuations:

40-36     (a) If he has a disability of 100 percent, the first $20,000 of

40-37  determined valuation.

40-38     (b) If he has a disability of 80 to 99 percent, inclusive, the first

40-39  $15,000 of determined valuation.

40-40     (c) If he has a disability of 60 to 79 percent, inclusive, the first

40-41  $10,000 of determined valuation.

40-42     2.  For the purpose of this section, the first $20,000 of

40-43  determined valuation of vehicles in which an applicant has any

40-44  interest, shall be deemed to belong entirely to that person.

41-1      3.  A person claiming the exemption shall file annually with the

41-2  Department in the county where the exemption is claimed an

41-3  affidavit declaring that he is a bona fide resident of the State of

41-4  Nevada who meets all the other requirements of subsection 1 and

41-5  that the exemption is claimed in no other county within this state.

41-6  After the filing of the original affidavit, the county assessor shall

41-7  mail a form for :

41-8      (a) The renewal of the exemption ; and

41-9      (b) The designation of any amount to be credited to the Gift

41-10  Account for Veterans’ Homes established pursuant to

41-11  NRS 417.145,

41-12  to the person each year following a year in which the exemption was

41-13  allowed for that person. The form must be designed to facilitate its

41-14  return by mail by the person claiming the exemption.

41-15     4.  Before allowing any exemption pursuant to the provisions of

41-16  this section, the Department shall require proof of the applicant’s

41-17  status, and for that purpose shall require production of:

41-18     (a) A certificate from the Department of Veterans Affairs that

41-19  the veteran has incurred a permanent service-connected disability,

41-20  which shows the percentage of that disability; and

41-21     (b) Any one of the following:

41-22         (1) An honorable discharge;

41-23         (2) A certificate of satisfactory service; or

41-24         (3) A certified copy of either of these documents.

41-25     5.  A surviving spouse claiming an exemption pursuant to this

41-26  section must file with the Department in the county where the

41-27  exemption is claimed an affidavit declaring that:

41-28     (a) The surviving spouse was married to and living with the

41-29  disabled veteran for the 5 years preceding his death;

41-30     (b) The disabled veteran was eligible for the exemption at the

41-31  time of his death; and

41-32     (c) The surviving spouse has not remarried.

41-33  The affidavit required by this subsection is in addition to the

41-34  certification required pursuant to subsections 3 and 4. After the

41-35  filing of the original affidavit required by this subsection, the county

41-36  assessor shall mail a form for renewal of the exemption to the

41-37  person each year following a year in which the exemption was

41-38  allowed for that person. The form must be designed to facilitate its

41-39  return by mail by the person claiming the exemption.

41-40     6.  If a tax exemption is allowed under this section, the claimant

41-41  is not entitled to an exemption under NRS 371.103.

41-42     7.  If any person makes a false affidavit or produces false proof

41-43  to the Department, and as a result of the false affidavit or false proof

41-44  the person is allowed a tax exemption to which he is not entitled, he

41-45  is guilty of a gross misdemeanor.

42-1      8.  Beginning with the 2005-2006 fiscal year, the monetary

42-2  amounts in subsections 1 and 2 must be adjusted for each fiscal year

42-3  by adding to each amount the product of the amount multiplied by

42-4  the percentage increase in the Consumer Price Index (All Items)

42-5  from December 2003 to the December preceding the fiscal year for

42-6  which the adjustment is calculated.

42-7      Sec. 46.5. NRS 371.105 is hereby amended to read as follows:

42-8      371.105  Claims pursuant to NRS 371.101, 371.102, 371.103 or

42-9  371.104 for tax exemption on the governmental services tax and

42-10  designations of any amount to be credited to the [Veterans’ Home]

42-11  Gift Account for Veterans’ Homes pursuant to NRS 371.1035 must

42-12  be filed annually at any time on or before the date when payment of

42-13  the tax is due. All exemptions provided for in this section must not

42-14  be in an amount which gives the taxpayer a total exemption greater

42-15  than that to which he is entitled during any fiscal year.

42-16     Sec. 47.  NRS 111.312 is hereby amended to read as follows:

42-17     111.312  1.  The county recorder shall not record with respect

42-18  to real property, a notice of completion, a declaration of homestead,

42-19  a lien or notice of lien, an affidavit of death, a mortgage or deed of

42-20  trust, or any conveyance of real property or instrument in writing

42-21  setting forth an agreement to convey real property unless the

42-22  document being recorded contains:

42-23     (a) The mailing address of the grantee or, if there is no grantee,

42-24  the mailing address of the person who is requesting the recording of

42-25  the document; and

42-26     (b) [The] Except as otherwise provided in subsection 2, the

42-27  assessor’s parcel number of the property at the top left corner of the

42-28  first page of the document, if the county assessor has assigned a

42-29  parcel number to the property. The parcel number must comply

42-30  with the current system for numbering parcels used by the county

42-31  assessor’s office. The county recorder is not required to verify that

42-32  the assessor’s parcel number is correct.

42-33     2.  Any document relating exclusively to the transfer of water

42-34  rights may be recorded without containing the assessor’s parcel

42-35  number of the property.

42-36     3.  The county recorder shall not record with respect to real

42-37  property any [conveyance of real property or instrument in writing

42-38  setting forth an agreement to convey real property] deed, including,

42-39  without limitation:

42-40     (a) A grant, bargain or deed of sale;

42-41     (b) Quitclaim deed;

42-42     (c) Warranty deed; or

42-43     (d) Trustee’s deed upon sale,

43-1  unless the document being recorded contains the name and address

43-2  of the person to whom a statement of the taxes assessed on the real

43-3  property is to be mailed.

43-4      [3.] 4.  The assessor’s parcel number shall not be deemed to be

43-5  a complete legal description of the real property conveyed.

43-6      [4.] 5. Except as otherwise provided in subsection [5,] 6, if a

43-7  document that is being recorded includes a legal description of real

43-8  property that is provided in metes and bounds, the document must

43-9  include the name and mailing address of the person who prepared

43-10  the legal description. The county recorder is not required to verify

43-11  the accuracy of the name and mailing address of such a person.

43-12     [5.] 6. If a document described in subsection [4] 5 previously

43-13  has been recorded, the document must include all information

43-14  necessary to identify and locate the previous recording, but the name

43-15  and mailing address of the person who prepared the legal

43-16  description is not required for the document to be recorded. The

43-17  county recorder is not required to verify the accuracy of the

43-18  information concerning the previous recording.

43-19     Sec. 48.  NRS 247.180 is hereby amended to read as follows:

43-20     247.180  1.  Except as otherwise provided in NRS 111.312,

43-21  whenever a document conveying, encumbering or mortgaging both

43-22  real and personal property is presented to a county recorder for

43-23  recording, the county recorder shall record the document. The

43-24  record must be indexed in the real estate index as deeds and other

43-25  conveyances are required by law to be indexed, and for which the

43-26  county recorder may receive the same fees as are allowed by law for

43-27  recording and indexing deeds and other documents, but only one fee

43-28  for the recording of a document may be collected.

43-29     2.  A county recorder who records a document pursuant to this

43-30  section shall, within 7 working days after he records the document,

43-31  provide to the county assessor at no charge:

43-32     (a) A duplicate copy of the document and any supporting

43-33  documents; or

43-34     (b) Access to the digital document and any digital supporting

43-35  documents. Such documents must be in a form that is acceptable

43-36  to the county recorder and the county assessor.

43-37     Sec. 49.  Chapter 250 of NRS is hereby amended by adding

43-38  thereto a new section to read as follows:

43-39     1.  The board of county commissioners of each county shall

43-40  by ordinance create in the county general fund an account to be

43-41  designated as the Account for the Acquisition and Improvement of

43-42  Technology in the Office of the County Assessor.

43-43     2.  The money in the Account must be accounted for

43-44  separately and not as a part of any other account.

44-1      3.  The money in the Account must be used to acquire

44-2  technology for or improve the technology used in the office of the

44-3  county assessor, including, without limitation, the payment of

44-4  costs associated with acquiring or improving technology for

44-5  converting and archiving records, purchasing hardware and

44-6  software, maintaining the technology, training employees in the

44-7  operation of the technology and contracting for professional

44-8  services relating to the technology. At the discretion of the county

44-9  assessor, the money may be used by other county offices that do

44-10  business with the county assessor.

44-11     Sec. 50.  Chapter 268 of NRS is hereby amended by adding

44-12  thereto a new section to read as follows:

44-13     1.  A county assessor may request that the governing body of a

44-14  city realign one or more of the boundary lines between the city and

44-15  the unincorporated area of the county or between two cities to

44-16  adjust a boundary that bisects a parcel of land causing the

44-17  creation of more than one tax parcel from a single legal parcel.

44-18  Notwithstanding any other provision of law, the governing body

44-19  may, by ordinance or other appropriate legal action, with the

44-20  consent of the board of county commissioners or the governing

44-21  body of the other city, respectively, adjust the boundary to exclude

44-22  the portion of the split parcel from the city.

44-23     2.  Where any territory is detached from a city as provided in

44-24  this section, provision must be made for such proportion of any

44-25  outstanding general obligations of the city as the assessed

44-26  valuation of property in the territory bears to the total assessed

44-27  valuation of property in the city and for such proportion of any

44-28  obligations secured by the pledge of revenues from a public

44-29  improvement as the revenue arising within the territory bears to

44-30  the total revenue from such improvement as follows:

44-31     (a) If the territory is included in another city, the proportionate

44-32  obligation must be assumed according to its terms by the annexing

44-33  city;

44-34     (b) If the territory is included in the unincorporated area of

44-35  the county, taxes must be levied by the board of county

44-36  commissioners upon all taxable property in the district, sufficient

44-37  to discharge the proportionate share of the debt for the general

44-38  obligation according to its terms; or

44-39     (c) Where substantially all of the physical improvements for

44-40  which the obligation was incurred are within the territory

44-41  remaining in the city, with the consent of the governing body of

44-42  the city from which such territory is detached and of the holders of

44-43  such obligations, the entire obligation may be assumed by the city

44-44  from which such territory is detached and the detached territory

44-45  released therefrom.

45-1      Sec. 51.  NRS 268.570 is hereby amended to read as follows:

45-2      268.570  The provisions of NRS 268.570 to 268.608, inclusive,

45-3  and section 50 of this act, apply only to cities located in a county

45-4  whose population is 400,000 or more.

45-5      Sec. 52.  NRS 268.574 is hereby amended to read as follows:

45-6      268.574  As used in NRS 268.570 to 268.608, inclusive[:] ,

45-7  and section 50 of this act:

45-8      1.  “Contiguous” means either abutting directly on the boundary

45-9  of the annexing municipality or separated from the boundary thereof

45-10  by a street, alley, public right-of-way, creek, river or the right-of-

45-11  way of a railroad or other public service corporation, or by lands

45-12  owned by the annexing municipality, by some other political

45-13  subdivision of the State or by the State of Nevada.

45-14     2.  “Lot or parcel” means any tract of land of sufficient size to

45-15  constitute a legal building lot as determined by the zoning ordinance

45-16  of the county in which the territory proposed to be annexed is

45-17  situated. If such county has not enacted a zoning ordinance, the

45-18  question of what constitutes a building lot shall be determined by

45-19  reference to the zoning ordinance of the annexing municipality.

45-20     3.  “Majority of the property owners” in a territory means the

45-21  record owners of real property:

45-22     (a) Whose combined value is greater than 50 percent of the total

45-23  value of real property in the territory, as determined by assessment

45-24  for taxation; and

45-25     (b) Whose combined area is greater than 50 percent of the total

45-26  area of the territory, excluding lands held by public bodies.

45-27     4.  A lot or parcel of land is “used for residential purposes” if it

45-28  is 5 acres or less in area and contains a habitable dwelling unit of a

45-29  permanent nature.

45-30     Sec. 53.  NRS 268.600 is hereby amended to read as follows:

45-31     268.600  1.  Whenever the corporate limits of any city are

45-32  extended in accordance with the provisions of NRS 268.570 to

45-33  268.608, inclusive, the governing body of such city shall cause an

45-34  accurate map or plat of the annexed territory, prepared under the

45-35  supervision of a competent surveyor or engineer, together with a

45-36  certified copy of the annexation ordinance in respect thereof, to be

45-37  recorded in the office of the county recorder of the county in which

45-38  such territory is situated, which recording shall be done prior to the

45-39  effective date of the annexation as specified in the annexation

45-40  ordinance. A duplicate copy of such map or plat and such

45-41  annexation ordinance shall be filed with the Department of

45-42  Taxation.

45-43     2.  A county recorder who records a map or plat pursuant to this

45-44  section shall, within 7 working days after he records the map or plat,

45-45  provide to the county assessor at no charge:

46-1      (a) A duplicate copy of the map or plat and any supporting

46-2  documents; or

46-3      (b) Access to the digital map or plat and any digital supporting

46-4  documents. The map or plat and the supporting documents must

46-5  be in a form that is acceptable to the county recorder and the

46-6  county assessor.

46-7      Sec. 54.  NRS 268.785 is hereby amended to read as follows:

46-8      268.785  1.  After creation of the district, the council shall

46-9  annually ascertain and include in its budget the total amount of

46-10  money to be derived from assessments required to provide the

46-11  higher level of police protection found beneficial to the public

46-12  interest for the next ensuing fiscal year.

46-13     2.  The city council shall designate an existing citizens’ group

46-14  within the area or create an advisory committee, to recommend to

46-15  the council any appropriate changes in the level or kind of additional

46-16  police protection to be provided in the district. The council shall

46-17  consider these recommendations, and any others that may be offered

46-18  by interested persons, at a public hearing before adopting its annual

46-19  budget for the district.

46-20     3.  The total amount of money to be derived from assessments

46-21  for the next ensuing fiscal year must be apportioned among the

46-22  individual property owners in the district based upon the relative

46-23  special benefit received by each property using an apportionment

46-24  method approved by the city council. On or before April 20 of each

46-25  year, a notice specifying the proposed amount of the assessment for

46-26  the next ensuing fiscal year must be mailed to each property owner.

46-27  The city council shall hold a public hearing concerning the

46-28  assessments at the same time and place as the hearing on the

46-29  tentative budget. The city council shall levy the assessments after

46-30  the hearing but not later than June 1. The assessments so levied must

46-31  be paid in installments on or before the dates specified for

46-32  installments paid pursuant to subsection [5] 6 of NRS 361.483. Any

46-33  installment payment that is not paid on or before the date on which

46-34  it is due, together with any interest or penalty and the cost of

46-35  collecting any such amounts, is a lien upon the property upon which

46-36  it is levied equal in priority to a lien for general taxes and may be

46-37  collected in the same manner.

46-38     4.  A district is not entitled to receive any distribution of

46-39  supplemental city-county relief tax.

46-40     Sec. 55.  NRS 268.795 is hereby amended to read as follows:

46-41     268.795  1.  After creation of the district, the council shall

46-42  annually ascertain and include in its budget the total amount of

46-43  money to be derived from assessments required to provide the

46-44  maintenance found beneficial to the public interest for the next

46-45  ensuing fiscal year.

47-1      2.  The city council shall designate an existing citizens’ group

47-2  within the area or create an advisory committee, to recommend to

47-3  the council any appropriate changes in the level or kind of

47-4  maintenance to be provided in the district. The council shall

47-5  consider these recommendations, and any others that may be offered

47-6  by interested persons, at a public hearing before adopting its annual

47-7  budget for the district.

47-8      3.  The total amount of money to be derived from assessments

47-9  for the next ensuing fiscal year must be apportioned among the

47-10  individual property owners in the district based upon the relative

47-11  special benefit received by each property using an apportionment

47-12  method approved by the city council. On or before April 20 of each

47-13  year, a notice specifying the proposed amount of the assessment for

47-14  the next ensuing fiscal year must be mailed to each property owner.

47-15  The city council shall hold a public hearing concerning the

47-16  assessments at the same time and place as the hearing on the

47-17  tentative budget. The city council shall levy the assessments after

47-18  the hearing but not later than June 1. The assessments so levied must

47-19  be paid in installments on or before the dates specified for

47-20  installments paid pursuant to subsection [5] 6 of NRS 361.483. Any

47-21  installment payment that is not paid on or before the date on which

47-22  it is due, together with any interest or penalty and the cost of

47-23  collecting any such amounts, is a lien upon the property upon which

47-24  it is levied equal in priority to a lien for general taxes and may be

47-25  collected in the same manner.

47-26     4.  A district is not entitled to receive any distribution of

47-27  supplemental city-county relief tax.

47-28     Sec. 56.  NRS 270.090 is hereby amended to read as follows:

47-29     270.090  1.  The findings of fact and conclusions of law and

47-30  judgment must be made and entered as in other cases, and

47-31  exceptions, motions for new trial and appeals may be had as

47-32  provided in NRS and the Nevada Rules of Appellate Procedure.

47-33     2.  The court or judge thereof shall in the findings and decree

47-34  establish a definite map or plat of the city, or part thereof or addition

47-35  thereto, in accordance with the pleadings and proof, and shall, by

47-36  reference, make a part of the findings and judgment the map or plat

47-37  so established.

47-38     3.  Wherever blocks or parts of blocks in the original lost,

47-39  destroyed, conflicting, erroneous or faulty maps or plats have been

47-40  insufficiently or incorrectly platted, numbered or lettered, the

47-41  omission, insufficiency or fault must be supplied and corrected in

47-42  accordance with the pleadings and proof.

47-43     4.  If the map or plat prepared by the surveyor is inadequate or

47-44  impracticable of use for the judgment, the judgment or decree may

48-1  require the making of a new map or plat in accordance with the

48-2  provisions of the findings and judgment.

48-3      5.  A certified copy of the judgment, together with the map or

48-4  plat as is established by the court, must be recorded in the office of

48-5  the county recorder of the county in which the action is tried. All the

48-6  ties and descriptions of section or quarter section corners,

48-7  monuments or marks required by NRS 270.020 must appear on the

48-8  map finally established by the judgment. The county recorder may

48-9  collect and receive as his fees for recording and indexing the

48-10  certified copy of the judgment and map, $10 for the map, and the

48-11  specific statutory fees for the judgment, but not exceeding $50.

48-12     6.  The judgment may require that all prior existing maps in

48-13  conflict with the map or plat adopted be so marked or identified by

48-14  the county recorder to show the substitution of the new map or plat

48-15  in place thereof.

48-16     7.  A county recorder who records a map or plat pursuant to this

48-17  section shall, within 7 working days after he records the map or plat,

48-18  provide to the county assessor at no charge:

48-19     (a) A duplicate copy of the map or plat and any supporting

48-20  documents; or

48-21     (b) Access to the digital map or plat and any digital supporting

48-22  documents. The map or plat and the supporting documents must

48-23  be in a form that is acceptable to the county recorder and the

48-24  county assessor.

48-25     Sec. 57.  NRS 278.460 is hereby amended to read as follows:

48-26     278.460  1.  A county recorder shall not record any final map

48-27  unless the map:

48-28     (a) Contains or is accompanied by the report of a title company

48-29  and all the certificates of approval, conveyance and consent required

48-30  by the provisions of NRS 278.374 to 278.378, inclusive, and by the

48-31  provisions of any local ordinance; and

48-32     (b) Is accompanied by a written statement signed by the

48-33  treasurer of the county in which the land to be divided is located

48-34  indicating that all property taxes on the land for the fiscal year have

48-35  been paid and that the full amount of any deferred property taxes for

48-36  the conversion of the property from agricultural use has been paid

48-37  pursuant to NRS 361A.265.

48-38     2.  The provisions of NRS 278.010 to 278.630, inclusive, do not

48-39  prevent the recording, pursuant to the provisions of NRS 278.010 to

48-40  278.630, inclusive, and any applicable local ordinances, of a map of

48-41  any land which is not a subdivision, nor do NRS 278.010 to

48-42  278.630, inclusive, prohibit the recording of a map in accordance

48-43  with the provisions of any statute requiring the recording of

48-44  professional land surveyor’s records of surveys.

49-1      3.  A county recorder shall accept or refuse a final map for

49-2  recordation within 10 days after its delivery to him.

49-3      4.  A county recorder who records a final map pursuant to this

49-4  section shall, within 7 working days after he records the final map,

49-5  provide to the county assessor at no charge:

49-6      (a) A duplicate copy of the final map and any supporting

49-7  documents; or

49-8      (b) Access to the digital final map and any digital supporting

49-9  documents. The map and supporting documents must be in a form

49-10  that is acceptable to the county recorder and the county assessor.

49-11     Sec. 58.  NRS 278.467 is hereby amended to read as follows:

49-12     278.467  1.  If the requirement for a parcel map is waived, the

49-13  authority which granted the waiver may require the preparation and

49-14  recordation of a document which contains:

49-15     (a) A legal description of all parts based on a system of

49-16  rectangular surveys;

49-17     (b) A provision for the dedication or reservation of any road

49-18  right-of-way or easement; and

49-19     (c) The approval of the authority which granted the waiver.

49-20     2.  If a description by metes and bounds is necessary in

49-21  describing the parcel division, it must be prepared by a professional

49-22  land surveyor and bear his signature and stamp.

49-23     3.  The person preparing the document may include the

49-24  following statement:

 

49-25     This document was prepared from existing information

49-26  (identifying it and stating where filed and recorded) and the

49-27  undersigned assumes no responsibility for the existence of

49-28  monuments or correctness of other information shown on or

49-29  copied from any such prior documents.

 

49-30     4.  A document recorded pursuant to this section must be

49-31  accompanied by a written statement signed by the treasurer of the

49-32  county in which the land to be divided is located indicating that all

49-33  property taxes on the land for the fiscal year have been paid.

49-34     5.  A county recorder who records a document pursuant to this

49-35  section shall, within 7 working days after he records the document,

49-36  provide to the county assessor at no charge:

49-37     (a) A duplicate copy of the document; or

49-38     (b) Access to the digital document. The document must be in a

49-39  form that is acceptable to the county recorder and the county

49-40  assessor.

49-41     Sec. 59.  NRS 278.468 is hereby amended to read as follows:

49-42     278.468  1.  If a parcel map is approved or deemed approved

49-43  pursuant to NRS 278.464, the preparer of the map shall:

50-1      (a) Cause the approved map to be recorded in the office of the

50-2  county recorder within 1 year after the date the map was approved

50-3  or deemed approved, unless the governing body establishes by

50-4  ordinance a longer period, not to exceed 2 years, for recording the

50-5  map. The map must be accompanied by a written statement signed

50-6  by the treasurer of the county in which the land to be divided is

50-7  located indicating that all property taxes on the land for the fiscal

50-8  year have been paid.

50-9      (b) Pay a fee of $17 for the first sheet of the map plus $10 for

50-10  each additional sheet to the county recorder for filing and indexing.

50-11     2.  Upon receipt of a parcel map, the county recorder shall file

50-12  the map in a suitable place. He shall keep proper indexes of parcel

50-13  maps by the name of grant, tract, subdivision or United States

50-14  subdivision.

50-15     3.  A county recorder who records a parcel map pursuant to this

50-16  section shall, within 7 working days after he records the parcel map,

50-17  provide to the county assessor at no charge:

50-18     (a) A duplicate copy of the parcel map and any supporting

50-19  documents; or

50-20     (b) Access to the digital parcel map and any digital supporting

50-21  documents. The map and supporting documents must be in a form

50-22  that is acceptable to the county recorder and the county assessor.

50-23     Sec. 60.  NRS 278.4725 is hereby amended to read as follows:

50-24     278.4725  1.  Except as otherwise provided in this section, if

50-25  the governing body has authorized the planning commission to take

50-26  final action on a final map, the planning commission shall approve,

50-27  conditionally approve or disapprove the final map, basing its action

50-28  upon the requirements of NRS 278.472:

50-29     (a) In a county whose population is 400,000 or more, within 45

50-30  days; or

50-31     (b) In a county whose population is less than 400,000, within 60

50-32  days,

50-33  after accepting the final map as a complete application. The

50-34  planning commission shall file its written decision with the

50-35  governing body. Except as otherwise provided in subsection 5, or

50-36  unless the time is extended by mutual agreement, if the planning

50-37  commission is authorized to take final action and it fails to take

50-38  action within the period specified in this subsection, the final map

50-39  shall be deemed approved unconditionally.

50-40     2.  If there is no planning commission or if the governing body

50-41  has not authorized the planning commission to take final action, the

50-42  governing body or its authorized representative shall approve,

50-43  conditionally approve or disapprove the final map, basing its action

50-44  upon the requirements of NRS 278.472:

51-1      (a) In a county whose population is 400,000 or more, within 45

51-2  days; or

51-3      (b) In a county whose population is less than 400,000, within 60

51-4  days,

51-5  after the final map is accepted as a complete application. Except as

51-6  otherwise provided in subsection 5 or unless the time is extended by

51-7  mutual agreement, if the governing body or its authorized

51-8  representative fails to take action within the period specified in this

51-9  subsection, the final map shall be deemed approved unconditionally.

51-10     3.  An applicant or other person aggrieved by a decision of the

51-11  authorized representative of the governing body or by a final act of

51-12  the planning commission may appeal the decision in accordance

51-13  with the ordinance adopted pursuant to NRS 278.3195.

51-14     4.  If the map is disapproved, the governing body or its

51-15  authorized representative or the planning commission shall return

51-16  the map to the person who proposes to divide the land, with the

51-17  reason for its action and a statement of the changes necessary to

51-18  render the map acceptable.

51-19     5.  If the final map divides the land into 16 lots or more, the

51-20  governing body or its authorized representative or the planning

51-21  commission shall not approve a map, and a map shall not be deemed

51-22  approved, unless:

51-23     (a) Each lot contains an access road that is suitable for use by

51-24  emergency vehicles; and

51-25     (b) The corners of each lot are set by a professional land

51-26  surveyor.

51-27     6.  If the final map divides the land into 15 lots or less, the

51-28  governing body or its authorized representative or the planning

51-29  commission may, if reasonably necessary, require the map to

51-30  comply with the provisions of subsection 5.

51-31     7.  Upon approval, the map must be filed with the county

51-32  recorder. Filing with the county recorder operates as a continuing:

51-33     (a) Offer to dedicate for public roads the areas shown as

51-34  proposed roads or easements of access, which the governing body

51-35  may accept in whole or in part at any time or from time to time.

51-36     (b) Offer to grant the easements shown for public utilities,

51-37  which any public utility may similarly accept without excluding any

51-38  other public utility whose presence is physically compatible.

51-39     8.  The map filed with the county recorder must include:

51-40     (a) A certificate signed and acknowledged by each owner of

51-41  land to be divided consenting to the preparation of the map, the

51-42  dedication of the roads and the granting of the easements.

51-43     (b) A certificate signed by the clerk of the governing body or

51-44  authorized representative of the governing body or the secretary to

51-45  the planning commission that the map was approved, or the affidavit

52-1  of the person presenting the map for filing that the time limited by

52-2  subsection 1 or 2 for action by the governing body or its authorized

52-3  representative or the planning commission has expired and that the

52-4  requirements of subsection 5 have been met. A certificate signed

52-5  pursuant to this paragraph must also indicate, if applicable, that the

52-6  governing body or planning commission determined that a public

52-7  street, easement or utility easement which will not remain in effect

52-8  after a merger and resubdivision of parcels conducted pursuant to

52-9  NRS 278.4925, has been vacated or abandoned in accordance with

52-10  NRS 278.480.

52-11     (c) A written statement signed by the treasurer of the county in

52-12  which the land to be divided is located indicating that all property

52-13  taxes on the land for the fiscal year have been paid.

52-14     9.  A governing body may by local ordinance require a final

52-15  map to include:

52-16     (a) A report from a title company which lists the names of:

52-17         (1) Each owner of record of the land to be divided; and

52-18         (2) Each holder of record of a security interest in the land to

52-19  be divided, if the security interest was created by a mortgage or a

52-20  deed of trust.

52-21     (b) The signature of each owner of record of the land to be

52-22  divided.

52-23     (c) The written consent of each holder of record of a security

52-24  interest listed pursuant to subparagraph (2) of paragraph (a), to the

52-25  preparation and recordation of the final map. A holder of record

52-26  may consent by signing:

52-27         (1) The final map; or

52-28         (2) A separate document that is filed with the final map and

52-29  declares his consent to the division of land.

52-30     10.  After a map has been filed with the county recorder, any lot

52-31  shown thereon may be conveyed by reference to the map, without

52-32  further description.

52-33     11.  The county recorder shall charge and collect for recording

52-34  the map a fee set by the board of county commissioners of not more

52-35  than $50 for the first sheet of the map plus $10 for each additional

52-36  sheet.

52-37     12.  A county recorder who records a final map pursuant to this

52-38  section shall, within 7 working days after he records the final map,

52-39  provide to the county assessor at no charge:

52-40     (a) A duplicate copy of the final map and any supporting

52-41  documents; or

52-42     (b) Access to the digital final map and any digital supporting

52-43  documents. The map and supporting documents must be in a form

52-44  that is acceptable to the county recorder and the county assessor.

 

53-1      Sec. 61.  NRS 278.477 is hereby amended to read as follows:

53-2      278.477  1.  In addition to the requirements of subsection 2, an

53-3  amendment of a recorded subdivision plat, parcel map, map of

53-4  division into large parcels or record of survey which changes or

53-5  purports to change the physical location of any survey monument,

53-6  property line or boundary line is subject to the following

53-7  requirements:

53-8      (a) If the proposed amendment is to a parcel map, map of

53-9  division into large parcels or record of survey, the same procedures

53-10  and requirements as in the original filing.

53-11     (b) If the proposed amendment is to a subdivision plat, only

53-12  those procedures for the approval and filing of a final map.

53-13     2.  Any amended subdivision plat, parcel map, map of division

53-14  into large parcels or record of survey required pursuant to

53-15  subsection 1 must:

53-16     (a) Be identical in size and scale to the document being

53-17  amended, drawn in the manner and on the material provided by law;

53-18     (b) Have the words “Amended Plat of” prominently displayed

53-19  on each sheet above the title of the document amended;

53-20     (c) Have a legal description that describes only the property

53-21  which is to be included in the amendment;

53-22     (d) Have a blank margin for the county recorder’s index

53-23  information;

53-24     [(d)] (e) Have a 3-inch square adjacent to and on the left side of

53-25  the existing square for the county recorder’s information and stamp;

53-26  and

53-27     [(e)] (f) Contain a certificate of the professional land surveyor

53-28  licensed pursuant to chapter 625 of NRS who prepared the

53-29  amendment stating that it complies with all pertinent sections of

53-30  NRS 278.010 to 278.630, inclusive, and 625.340 to 625.380,

53-31  inclusive, and with any applicable local ordinance.

53-32     3.  Any amended subdivision plat, parcel map, map of division

53-33  into large parcels or record of survey that is recorded in support of

53-34  an adjusted boundary must:

53-35     (a) Contain or be accompanied by the report of a title company

53-36  and the certificate required by NRS 278.374 or an order of the

53-37  district court of the county in which the land is located that the

53-38  amendment may be approved without all the necessary signatures if

53-39  the order is based upon a finding that:

53-40         (1) A bona fide effort was made to notify the necessary

53-41  persons;

53-42         (2) All persons who responded to the notice have consented

53-43  to the amendment; and

53-44         (3) The amendment does not adversely affect the persons

53-45  who did not respond; and

54-1      (b) Contain a certificate executed by the appropriate county

54-2  surveyor, county engineer, city surveyor or city engineer, if he is

54-3  registered as a professional land surveyor or civil engineer pursuant

54-4  to chapter 625 of NRS, stating that he has examined the document

54-5  and that it is technically correct.

54-6      4.  Upon recording the amended document, the county recorder

54-7  shall cause a proper notation to be entered upon all recorded sheets

54-8  of the document being amended, if the county recorder does not

54-9  maintain a cumulative index for such maps and amendments. If such

54-10  an index is maintained, the county recorder shall direct an

54-11  appropriate entry for the amendment.

54-12     5.  A county recorder who records a plat, map or record of

54-13  survey pursuant to this section shall, within 7 working days after he

54-14  records the plat, map or record of survey, provide to the county

54-15  assessor at no charge:

54-16     (a) A duplicate copy of the plat, map or record of survey, and

54-17  any supporting documents; or

54-18     (b) Access to the digital plat, map or record of survey, and any

54-19  digital supporting documents. The plat, map or record of survey

54-20  and the supporting documents must be in a form that is acceptable

54-21  to the county recorder and the county assessor.

54-22     Sec. 62.  NRS 278.490 is hereby amended to read as follows:

54-23     278.490  1.  Except as otherwise provided in NRS 278.4925,

54-24  an owner or governing body desiring to revert any recorded

54-25  subdivision map, parcel map, map of division into large parcels, or

54-26  part thereof to acreage or to revert the map or portion thereof, or to

54-27  revert more than one map [recorded under the same tentative map] if

54-28  the parcels to be reverted are contiguous, shall submit a written

54-29  application accompanied by a map of the proposed reversion which

54-30  contains the same survey dimensions as the recorded map or maps

54-31  to the governing body or, if authorized by local ordinance, to the

54-32  planning commission or other authorized person. The application

54-33  must describe the requested changes.

54-34     2.  At its next meeting, or within a period of not more than 30

54-35  days after the filing of the map of reversion, whichever occurs later,

54-36  the governing body or, if authorized by local ordinance, the

54-37  planning commission or other authorized person shall review the

54-38  map and approve, conditionally approve or disapprove it.

54-39     3.  Except for the provisions of this section, NRS 278.4955,

54-40  278.496 and 278.4965 and any provision or local ordinance relating

54-41  to the payment of fees in conjunction with filing, recordation or

54-42  checking of a map of the kind offered, no other provision of NRS

54-43  278.010 to 278.630, inclusive, applies to a map made solely for the

54-44  purpose of reversion of a former map or for reversion of any

54-45  division of land to acreage.

55-1      4.  Upon approval of the map of reversion, it must be recorded

55-2  in the office of the county recorder. The county recorder shall make

55-3  a written notation of the fact on each sheet of the previously

55-4  recorded map affected by the later recording, if the county recorder

55-5  does not maintain a cumulative index for such maps and

55-6  amendments. If such an index is maintained, the county recorder

55-7  shall direct an appropriate entry for the amendment.

55-8      5.  A county recorder who records a map pursuant to this

55-9  section shall, within 7 working days after he records the map,

55-10  provide to the county assessor at no charge:

55-11     (a) A duplicate copy of the map and any supporting documents;

55-12  or

55-13     (b) Access to the digital map and any digital supporting

55-14  documents. The map and supporting documents must be in a form

55-15  that is acceptable to the county recorder and the county assessor.

55-16     Sec. 63.  NRS 278.4955 is hereby amended to read as follows:

55-17     278.4955  1.  The map of reversion submitted pursuant to NRS

55-18  278.490 must contain the appropriate certificates required by NRS

55-19  278.376 and 278.377 for the original division of the land, any

55-20  agreement entered into for a required improvement pursuant to NRS

55-21  278.380 for the original division of the land, and the certificates

55-22  required by NRS 278.496 and 278.4965. If the map includes the

55-23  reversion of any street or easement owned by a city, a county or the

55-24  State, the provisions of NRS 278.480 must be followed before

55-25  approval of the map.

55-26     2.  The final map of reversion must [be:

55-27     (a) Prepared] :

55-28     (a) Be prepared by a professional land surveyor licensed

55-29  pursuant to chapter 625 of NRS. The professional land surveyor

55-30  shall state in his certificate that the map has been prepared from

55-31  information on a recorded map or maps that are being reverted. The

55-32  professional land surveyor may state in his certificate that he

55-33  assumes no responsibility for the existence of the monuments or for

55-34  correctness of other information shown on or copied from the

55-35  document. The professional land surveyor shall include in his

55-36  certificate information which is sufficient to identify clearly the

55-37  recorded map or maps being reverted.

55-38     (b) [Clearly] Be clearly and legibly drawn in black permanent

55-39  ink upon good tracing cloth or produced by the use of other

55-40  materials of a permanent nature generally used for such a purpose in

55-41  the engineering profession. Affidavits, certificates and

55-42  acknowledgments must be legibly stamped or printed upon the map

55-43  with black permanent ink.

55-44     3.  The size of each sheet of the final map must be 24 by 32

55-45  inches. A marginal line must be drawn completely around each

56-1  sheet, leaving an entirely blank margin of 1 inch at the top, bottom

56-2  and right edges, and of 2 inches at the left edge along the 24-inch

56-3  dimension.

56-4      4.  The scale of the final map must be large enough to show all

56-5  details clearly and enough sheets must be used to accomplish this

56-6  end.

56-7      5.  The particular number of the sheet and the total number of

56-8  sheets comprising the final map must be stated on each of the sheets

56-9  and its relation to each adjoining sheet must be clearly shown.

56-10     6.  Each future conveyance of the reverted property must

56-11  contain a metes and bounds legal description of the property and

56-12  must include the name and mailing address of the person who

56-13  prepared the legal description.

56-14     Sec. 64.  NRS 502.075 is hereby amended to read as follows:

56-15     502.075  The Division shall issue to a blind person, as defined

56-16  in subsection [4] 5 of NRS 361.085, a hunting license which:

56-17     1.  Authorizes a person selected by the blind person to hunt on

56-18  his behalf if:

56-19     (a) The person selected is a resident of the State of Nevada and

56-20  possesses a valid Nevada hunting license; and

56-21     (b) The blind person is in the company of or in the immediate

56-22  area of the person selected.

56-23     2.  Is issued pursuant and subject to regulations prescribed by

56-24  the Commission.

56-25     3.  Contains the word “Blind” printed on the face of the license.

56-26     Sec. 65.  NRS 517.213 is hereby amended to read as follows:

56-27     517.213  1.  The county recorder shall include all patented

56-28  mines and mining claims in the county on the county map of mining

56-29  claims in a manner which clearly distinguishes the patented mines

56-30  and mining claims from the unpatented claims.

56-31     2.  When a record of survey filed with the county by a

56-32  registered surveyor shows the location of a patented mine or mining

56-33  claim, the county recorder shall conform the county map to the

56-34  record of survey if there is any discrepancy between the two maps

56-35  concerning the location of the mine or claim.

56-36     3.  A county recorder who records a map pursuant to this

56-37  section shall, within 7 working days after he records the map,

56-38  provide to the county assessor at no charge:

56-39     (a) A duplicate copy of the map and any supporting documents;

56-40  or

56-41     (b) Access to the digital map and any digital supporting

56-42  documents. The map and supporting documents must be in a form

56-43  that is acceptable to the county recorder and the county assessor.

 

 

57-1      Sec. 66.  NRS 625.370 is hereby amended to read as follows:

57-2      625.370  1.  The charge for filing and indexing any record of

57-3  survey is $17 for the first page plus $10 for each additional page.

57-4      2.  The record of survey must be suitably filed by the county

57-5  recorder, and he shall keep proper indexes of such survey records by

57-6  name of tract, subdivision or United States land subdivision.

57-7      3.  A county recorder who records a record of survey pursuant

57-8  to this section shall, within 7 working days after he records the

57-9  record of survey, provide to the county assessor at no charge:

57-10     (a) A duplicate copy of the record of survey and supporting

57-11  documents; or

57-12     (b) Access to the digital record of survey and any digital

57-13  supporting documents. The record of survey and supporting

57-14  documents must be in a form that is acceptable to the county

57-15  recorder and the county assessor.

57-16     Sec. 67.  1.  This section and sections 1 to 7, inclusive, 9, 11,

57-17  12.3 to 41, inclusive, 43, 45 and 46.5 to 66, inclusive, of this act

57-18  become effective on July 1, 2003.

57-19     2.  Sections 7, 9, 11, 41, 43 and 45 of this act expire by

57-20  limitation on June 30, 2004.

57-21     3.  Sections 8, 10, 12, 42, 44 and 46 of this act become effective

57-22  on July 1, 2004.

 

57-23  H