ASSEMBLY ACTION Initial and Date |SENATE ACTION Initial and Date
Adopted Lost | Adopted Lost
Concurred In Not |Concurred In Not
Receded Not | Receded Not
Amend the bill as a whole by deleting section 1 and adding:
“Section 1. (Deleted by amendment.)”.
Amend sec. 4, page 3, lines 31 and 32, by deleting:
“spouses and orphan children,” and inserting:
“spouses , [and orphan children,]”.
Amend sec. 4, page 3, line 37, by deleting:
“or orphan child” and inserting:
“[or orphan child]”.
Amend sec. 4, page 3, line 38, by deleting:
“spouse or orphan child.” and inserting:
“spouse . [or orphan child.]”.
Amend sec. 7, pages 5 and 6, by deleting lines 36 through 45 on page 5 and lines 1 through 3 on page 6 and inserting:
“resident of the State of Nevada who:
(a) Has served a minimum of 90 days on active duty, who was assigned to active duty at some time between April 21, 1898, and June 15, 1903, or between April 6, 1917, and November 11, 1918, or between December 7, 1941, and December 31, 1946, or between June 25, 1950, and [January 31, 1955;] December 31, 1960, or between July 1, 1958, and November 1, 1958, or between December 31, 1960, and May 7, 1975, or between September 26, 1982, and December 1, 1987, or between October 23, 1983, and November 21, 1983, or between December 20, 1989, and January 31, 1990, or between August 2, 1990, and April 11, 1991, or between December 5, 1992, and March 31, 1994, or between November 20, 1995, and December 20, 1996;
(b) Has served a minimum of 90 continuous days on active duty none of which was for training purposes, who was assigned to active duty at some time between January 1, 1961, and May 7, 1975; [or]
(c) Has served on active duty in connection with carrying out the authorization granted to the President of the United States in Public Law 102-1 [,] ; or
(d) Has served on active duty in connection with a campaign or expedition for service in which a medal has been authorized by the government of the United States, regardless of the number of days served on active duty,
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and who received, upon severance from service,”.
Amend sec. 7, page 6, by deleting line 34 and inserting:
“[Veterans’ Home Account,] Gift Account for Veterans’ Homes established pursuant to”.
Amend sec. 8, page 7, by deleting lines 16 through 28 and inserting:
“who:
(a) Has served a minimum of 90 days on active duty, who was assigned to active duty at some time between April 21, 1898, and June 15, 1903, or between April 6, 1917, and November 11, 1918, or between December 7, 1941, and December 31, 1946, or between June 25, 1950, and [January 31, 1955;] December 31, 1960, or between July 1, 1958, and November 1, 1958, or between December 31, 1960, and May 7, 1975, or between September 26, 1982, and December 1, 1987, or between October 23, 1983, and November 21, 1983, or between December 20, 1989, and January 31, 1990, or between August 2, 1990, and April 11, 1991, or between December 5, 1992, and March 31, 1994, or between November 20, 1995, and December 20, 1996;
(b) Has served a minimum of 90 continuous days on active duty none of which was for training purposes, who was assigned to active duty at some time between January 1, 1961, and May 7, 1975; [or]
(c) Has served on active duty in connection with carrying out the authorization granted to the President of the United States in Public Law 102-1 [,] ; or
(d) Has served on active duty in connection with a campaign or expedition for service in which a medal has been authorized by the government of the United States, regardless of the number of days served on active duty,
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and who received, upon severance from service,”.
Amend sec. 8, page 8, by deleting line 3 and inserting:
“[Veterans’ Home Account,] Gift Account for Veterans’ Homes established pursuant to”.
Amend sec. 9, page 8, line 39, by deleting:
“Veterans’ Home Account” and inserting:
“[Veterans’ Home] Gift Account for Veterans’ Homes”.
Amend sec. 9, page 9, line 1, by deleting:
“Veterans’ Home Account” and inserting:
“[Veterans’ Home] Gift Account for Veterans’ Homes”.
Amend sec. 10, page 9, lines 17 and 24, by deleting:
“Veterans’ Home Account” and inserting:
“[Veterans’ Home] Gift Account for Veterans’ Homes”.
Amend sec. 11, page 10, line 29, by deleting:
“Veterans’ Home Account” and inserting:
“Gift Account for Veterans’ Homes”.
Amend sec. 12, page 12, line 12, by deleting:
“Veterans’ Home Account” and inserting:
“Gift Account for Veterans’ Homes”.
Amend the bill as a whole by adding new sections designated sections 12.3 and 12.7, following sec. 12, to read as follows:
“Sec. 12.3. NRS 361.155 is hereby amended to read as follows:
361.155 1. All claims for personal tax exemptions on real property, the initial claim of an organization for a tax exemption on real property and the designation of any amount to be credited to the [Veterans’ Home] Gift Account for Veterans’ Homes pursuant to NRS 361.0905 must be filed on or before June 15. All exemptions provided for pursuant to this chapter apply on a fiscal year basis and any exemption granted pursuant to this chapter must not be in an amount which gives the taxpayer a total exemption greater than that to which he is entitled during any fiscal year.
2. Each claim for an exemption provided for pursuant to this chapter must be filed with the county assessor of:
(a) The county in which the claimant resides for personal tax exemptions; or
(b) Each county in which property is located for the tax exemption of an organization.
3. After the initial claim for an exemption pursuant to NRS 361.088 or 361.098 to 361.150, inclusive, an organization is not required to file annual claims if the property remains exempt. If any portion of the property loses its exemption pursuant to NRS 361.157 or for any other reason becomes taxable, the organization must notify the county assessor.
4. If an exemption is granted or renewed in error because of an incorrect claim or failure of an organization to give the notice required by subsection 3, the assessor shall assess the taxable portion of the property retroactively pursuant to NRS 361.769 and a penalty of 10 percent of the tax due for the current year and any prior years must be added.
Sec. 12.7. NRS 361.1565 is hereby amended to read as follows:
361.1565 The personal property tax exemption to which a surviving spouse, [orphan child,] blind person, veteran or surviving spouse of a disabled veteran is entitled pursuant to NRS 361.080, 361.085, 361.090 or 361.091 is reduced to the extent that he is allowed an exemption from the governmental services tax pursuant to chapter 371 of NRS.”.
Amend the bill as a whole by deleting sec. 14 and adding:
“Sec. 14. (Deleted by amendment.)”.
Amend sec. 16, page 17, line 16, by deleting “water rights,”.
Amend sec. 16, page 17, line 19, by deleting “this section” and inserting:
“subsections 1 and 2”.
Amend sec. 19, page 20, by deleting lines 25 and 26 and inserting:
“(b) To [cause] make such list and valuations [to be published once] available for public inspection on or before January 1 of the fiscal year in which assessment is made . A copy of the list and valuations must be:
(1) Posted in a public area of all public libraries and branch libraries located in the county and in a public area of the county courthouse or the county office building in which the county assessor’s office is located; and
(2) Posted on a website or other Internet site that is operated or administered by or on behalf of the county or county assessor or, if there is no such site, published once in a”.
Amend the bill as a whole by deleting sec. 20 and adding:
“Sec. 20. (Deleted by amendment.)”.
Amend sec. 22, page 25, lines 11 and 12, by deleting:
“is excessive or” and inserting:
“exceeds the full cash value of a fee simple interest in the property or is”.
Amend sec. 26, page 29, line 5, by deleting “require” and inserting “authorized”.
Amend sec. 26, page 29, line 9, by deleting:
“is excessive or” and inserting:
“exceeds the full cash value of a fee simple interest in the property or is”.
Amend sec. 39, page 39, lines 20 and 21, by deleting:
“spouses and orphan children” and inserting:
“spouses , [and orphan children]”.
Amend sec. 39, page 39, line 26, by deleting:
“or orphan child” and inserting:
“[or orphan child]”.
Amend sec. 39, page 39, line 27, by deleting:
“spouse or orphan child.” And inserting:
“spouse . [or orphan child.]”.
Amend sec. 41, pages 40 and 41, by deleting lines 37 through 44 on page 40 and lines 1 through 5 on page 41 and inserting:
“fide resident of the State of Nevada who:
(a) Has served a minimum of 90 days on active duty, who was assigned to active duty at some time between April 21, 1898, and June 15, 1903, or between April 6, 1917, and November 11, 1918, or between December 7, 1941, and December 31, 1946, or between June 25, 1950, and [January 31, 1955;] December 31, 1960, or between July 1, 1958, and November 1, 1958, or between December 31, 1960, and May 7, 1975, or between September 26, 1982, and December 1, 1987, or between October 23, 1983, and November 21, 1983, or between December 20, 1989, and January 31, 1990, or between August 2, 1990, and April 11, 1991, or between December 5, 1992, and March 31, 1994, or between November 20, 1995, and December 20, 1996;
(b) Has served a minimum of 90 continuous days on active duty none of which was for training purposes, who was assigned to active duty at some time between January 1, 1961, and May 7, 1975; [or]
(c) Has served on active duty in connection with carrying out the authorization granted to the President of the United States in Public Law 102-1 [,] ; or
(d) Has served on active duty in connection with a campaign or expedition for service in which a medal has been authorized by the government of the United States, regardless of the number of days served on active duty,
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and who received, upon severance from service,”.
Amend sec. 41, page 41, by deleting line 34 and inserting:
“[Veterans’ Home Account,] Gift Account for Veterans’ Homes established pursuant to”.
Amend sec. 42, page 42, by deleting lines 16 through 28 and inserting:
“Nevada who:
(a) Has served a minimum of 90 days on active duty, who was assigned to active duty at some time between April 21, 1898, and June 15, 1903, or between April 6, 1917, and November 11, 1918, or between December 7, 1941, and December 31, 1946, or between June 25, 1950, and [January 31, 1955;] December 31, 1960, or between July 1, 1958, and November 1, 1958, or between December 31, 1960, and May 7, 1975, or between September 26, 1982, and December 1, 1987, or between October 23, 1983, and November 21, 1983, or between December 20, 1989, and January 31, 1990, or between August 2, 1990, and April 11, 1991, or between December 5, 1992, and March 31, 1994, or between November 20, 1995, and December 20, 1996;
(b) Has served a minimum of 90 continuous days on active duty none of which was for training purposes, who was assigned to active duty at some time between January 1, 1961, and May 7, 1975; [or]
(c) Has served on active duty in connection with carrying out the authorization granted to the President of the United States in Public Law 102-1 [,] ; or
(d) Has served on active duty in connection with a campaign or expedition for service in which a medal has been authorized by the government of the United States, regardless of the number of days served on active duty,
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and who received, upon severance from service,”.
Amend sec. 42, page 43, by deleting line 2 and inserting:
“[Veterans’ Home Account,] Gift Account for Veterans’ Homes established pursuant to”.
Amend sec. 43, page 43, line 38, by deleting:
“Veterans’ Home Account” and inserting:
“[Veterans’ Home] Gift Account for Veterans’ Homes”.
Amend sec. 43, page 43, lines 43 and 44, by deleting:
“Veterans’ Home Account” and inserting:
“[Veterans’ Home] Gift Account for Veterans’ Homes”.
Amend sec. 44, page 44, line 15, by deleting:
“Veterans’ Home Account” and inserting:
“[Veterans’ Home] Gift Account for Veterans’ Homes”.
Amend sec. 44, page 44, lines 20 and 21, by deleting:
“Veterans’ Home Account” and inserting:
“[Veterans’ Home] Gift Account for Veterans’ Homes”.
Amend sec. 45, page 45, line 26, by deleting:
“Veterans’ Home Account” and inserting:
“Gift Account for Veterans’ Homes”.
Amend sec. 46, page 46, line 42, by deleting:
“Veterans’ Home Account” and inserting:
“Gift Account for Veterans’ Homes”.
Amend the bill as a whole by adding a new section designated sec. 46.5, following sec. 46, to read as follows:
“Sec. 46.5. NRS 371.105 is hereby amended to read as follows:
371.105 Claims pursuant to NRS 371.101, 371.102, 371.103 or 371.104 for tax exemption on the governmental services tax and designations of any amount to be credited to the [Veterans’ Home] Gift Account for Veterans’ Homes pursuant to NRS 371.1035 must be filed annually at any time on or before the date when payment of the tax is due. All exemptions provided for in this section must not be in an amount which gives the taxpayer a total exemption greater than that to which he is entitled during any fiscal year.”.
Amend sec. 47, page 48, line 13, by deleting:
“2. [The] Any” and inserting “2. Any”.
Amend sec. 47, page 48, by deleting lines 16 through 26 and inserting:
“3. The county recorder shall not record with respect to real property any [conveyance of real property or instrument in writing setting forth an agreement to convey real property] deed, including, without limitation:
(a) A grant, bargain or deed of sale;
(b) Quitclaim deed;
(c) Warranty deed; or
(d) Trustee’s deed upon sale,
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unless the document being recorded contains the name and
address of the person to whom a statement of the taxes assessed on the real
property is to be mailed.”.
Amend sec. 47, page 48, line 27, by deleting “4.” and inserting “[3.] 4.”.
Amend sec. 48, page 49, by deleting lines 13 and 14 and inserting:
“documents. Such documents must be in a form that is acceptable to the county recorder and the county assessor.”.
Amend the bill as a whole by deleting sec. 49 and adding:
“Sec. 49. (Deleted by amendment.)”.
Amend sec. 53, page 51, by deleting lines 37 and 38 and inserting:
“be in a form that is acceptable to the county recorder and the county assessor.”.
Amend sec. 56, page 54, by deleting lines 10 and 11 and inserting:
“be in a form that is acceptable to the county recorder and the county assessor.”.
Amend sec. 57, page 54, by deleting lines 41 and 42 and inserting:
“in a form that is acceptable to the county recorder and the county assessor.”.
Amend sec. 58, page 55, by deleting lines 31 and 32 and inserting:
“in a form that is acceptable to the county recorder and the county assessor.”.
Amend sec. 59, page 56, by deleting lines 12 and 13 and inserting:
“in a form that is acceptable to the county recorder and the county assessor.”.
Amend sec. 60, page 58, by deleting lines 36 and 37 and inserting:
“in a form that is acceptable to the county recorder and the county assessor.”.
Amend sec. 61, page 60, by deleting lines 13 and 14 and inserting:
“and the supporting documents must be in a form that is acceptable to the county recorder and the county assessor.”.
Amend sec. 62, page 61, by deleting lines 8 and 9 and inserting:
“in a form that is acceptable to the county recorder and the county assessor.”.
Amend sec. 65, page 62, by deleting lines 37 and 38 and inserting:
“in a form that is acceptable to the county recorder and the county assessor.”.
Amend sec. 66, page 63, by deleting lines 8 and 9 and inserting:
“documents must be in a form that is acceptable to the county recorder and the county assessor.”.
Amend the title of the bill to read as follows:
“AN ACT relating to property; revising the qualifications for obtaining an exemption from the property and governmental services taxes for a surviving spouse, blind person, veteran or disabled veteran; eliminating the exemption from such taxes for an orphan child; revising the limitation on the computed taxable value of property; revising the circumstances under which a person may have the valuation of his property changed or corrected; providing specifically that a tax lien is superior to all other liens on the taxable property; establishing a procedure for the detachment of territory from cities to avoid the division of legal tax parcels; requiring certain digital documents maintained by a county recorder to be in a form that is acceptable to the county recorder and the county assessor; and providing other matters properly relating thereto.”.