Senate Bill No. 54–Senator Amodei

 

Prefiled January 31, 2003

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Referred to Committee on Government Affairs

 

SUMMARY—Revises provisions relating to collection of delinquent charges for certain services provided by certain counties. (BDR 20‑979)

 

FISCAL NOTE:  Effect on Local Government: No.

                           Effect on the State: No.

 

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EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.

 

AN ACT relating to counties; expanding the services for which and property against which delinquent charges may be collected with county general taxes in certain counties; and providing other matters properly relating thereto.

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

 

1-1  Section 1. NRS 244.36605 is hereby amended to read as

1-2  follows:

1-3  244.36605  In a county whose population is less than 400,000:

1-4  1.  The board of county commissioners of a county which

1-5  provides sewerage , storm drainage or water service, or any

1-6  combination of those services, may elect by ordinance to have

1-7  delinquent charges for [sewerage] any or all of those services

1-8  collected on the tax roll , or collected with the property taxes due

1-9  on mobile or manufactured homes that do not meet the

1-10  requirements of NRS 361.244, in the same manner, by the same

1-11  persons, and at the same time as, together with and not separately

1-12  from, the county’s general taxes. [The] If the board makes such an

1-13  election, the board shall cause [a] :

1-14      (a) A description of each lot or parcel of real property or each

1-15  mobile or manufactured home with respect to which the [charge is]

1-16  charges are delinquent on May 1 ; and [the]

1-17      (b) The amount of the delinquent [charge] charges,

2-1  to be prepared and submitted to the tax receiver of the county

2-2  [treasurer] , in a form approved by the tax receiver, no later than

2-3  June 1. [The description of each parcel and the amount of the

2-4  delinquent charge must be submitted in a form approved by the

2-5  county treasurer.]

2-6  2.  The powers authorized by this section are alternative to all

2-7  other powers of the county for the collection of such delinquent

2-8  charges.

2-9  3.  The real property may be described by reference to maps

2-10  prepared by and on file in the office of the county assessor or by

2-11  descriptions used by him.

2-12      4.  The amount of [the] any such delinquent charge constitutes

2-13  a lien against the lot or parcel of land or mobile or manufactured

2-14  home against which the charge has been imposed as of the time

2-15  when the lien of taxes on the roll or on mobile or manufactured

2-16  homes attach.

2-17      5.  [The county treasurer] Except as otherwise provided in

2-18  subsection 7, the tax receiver of the county shall include the

2-19  amount of the delinquent charges on bills for taxes levied against

2-20  the respective lots and parcels of land[.] or mobile or

2-21  manufactured homes, as applicable. Thereafter the amount of the

2-22  delinquent charges must be collected at the same time and in the

2-23  same manner and by the same persons as, together with and not

2-24  separately from, the general taxes for the county.

2-25      6.  All laws applicable to the levy, collection and enforcement

2-26  of general taxes of the county, including, but not limited to, those

2-27  pertaining to the matters of delinquency, correction, cancelation,

2-28  refund, redemption and sale, are applicable to delinquent charges for

2-29  [sewerage.] services that are collected in the manner authorized by

2-30  this section.

2-31      7.  The tax receiver of the county [treasurer] may issue separate

2-32  bills for [those] delinquent charges that are collected in the manner

2-33  authorized by this section and separate receipts for collection on

2-34  account of those charges.

2-35      Sec. 2.  This act becomes effective on July 1, 2003.

 

2-36  H