[Rev. 3/1/2019 5:18:19 PM]
LAWS OF THE STATE OF NEVADA
κ1954 Statutes of Nevada, 7th Special Session, Page 1κ
LAWS OF THE STATE OF NEVADA
Passed at the
SPECIAL SESSION OF THE LEGISLATURE
1954
________
Assembly Bill No. 7Committee of the Whole.
CHAPTER 1
AN ACT to create a legislative fund.
[Approved January 7, 1954]
The People of the State of Nevada, represented in Senate and Assembly,
do enact as follows:
Section 1. For the purpose of paying the salaries, actual expenses and mileage of members of the 1954 special session of the Nevada legislature, the salaries of the attaches, and the incidental expenses of the respective houses thereof, the state treasurer is hereby authorized and required to set apart, from any money now in the general fund not otherwise appropriated, the sum of $6,000, which shall constitute the legislative fund.
Sec. 2. The state controller is hereby authorized and required to draw his warrants on said fund in favor of the members and employees of the senate and assembly for per diem, mileage, actual expenses, compensation, and incidental expenses of the respective houses, when properly certified to in accordance with law, and the state treasurer is hereby authorized and required to pay the same.
Sec. 3. Any unexpended portion of said legislative fund shall revert to the general fund on December 31, 1954.
Sec. 4. This act shall become effective upon passage and approval.
________
Assembly Bill No. 5Committee of the Whole
CHAPTER 2
AN ACT authorizing the governor to appoint committees to make investigations into the financial and administrative problems of the public elementary and high schools of the state, and providing for the expense incident thereto, and making an appropriation therefor; and providing for the manner of payment.
[Approved January 8, 1954]
Whereas, The school system of the State of Nevada is threatened with disruption by reason of lack of finances, and in such event irreparable harm would be done to the State of Nevada; and
κ1954 Statutes of Nevada, 7th Special Session, Page 2 (CHAPTER 2, AB 5)κ
Whereas, The governor has heretofore appointed a fact finding committee to make an unbiased inquiry, survey, and report on the cause and reason for such condition, together with recommendations for the correction thereof; and
Whereas, The citizen members of said committee are devoting much time and study to the problems referred to them without compensation, and considerable expense will be incurred in the research, compiling, and reporting of the data necessary for their report; now, therefore,
The People of the State of Nevada, represented in Senate and Assembly,
do enact as follows:
Section 1. The governor is hereby authorized, whenever in his discretion such power should be exercised, to appoint a committee or fact finding body for the purpose of making surveys, inquiries and investigations into the financial and administrative problems of the public elementary and high schools of the state, and reporting such conditions and making recommendations in connection therewith. Any committee or fact finding body appointed shall report in writing to the governor the results of its survey, inquiries and investigations not later than January 15, 1955.
Sec. 2. For the purpose of defraying the expense of such investigations, surveys and reports, there is hereby appropriated out of the unexpended and unappropriated money in the general fund the sum of $30,000, out of which the governor is authorized to pay such part of said expense as he may deem proper. Any moneys hereby appropriated remaining unexpended on January 15, 1955, shall revert to the general fund.
Sec. 3. Claims for such expense shall be prepared, presented and paid in the manner provided generally for the payments of claims against the state.
Sec. 4. The part or parts of any act inconsistent with the powers herein granted are declared not applicable insofar as they are inconsistent with this act.
Sec. 5. This act shall become effective upon passage and approval.
________
κ1954 Statutes of Nevada, 7th Special Session, Page 3κ
Senate Bill No. 1Senator Gallagher.
CHAPTER 3
AN ACT ratifying, approving, and confirming the proceedings heretofore taken by the board of education of White Pine County, Nevada, and by the board of county commissioners of White Pine County, Nevada, in submitting the question of issuing the bonds of White Pine County in the amount of $500,000, or so much thereof as may be necessary, at a special election held September 3, 1953, for the purpose of enlarging and equipping the existing county high school building and site at Ely, Nevada, and the acquiring and equipping of a new county high school building and site at Ely, Nevada, determining that said election resulted in the authorization of said bonds, and authorizing the board of county commissioners of White Pine County to issue and deliver said bonds.
[Approved January 8, 1954]
Whereas, At a special election held on September 3, 1953, there was submitted to the electors of White Pine County, Nevada, the question of issuing the bonds of White Pine County in the amount of $500,000, or so much thereof as may be necessary, for the purpose of enlarging and equipping the existing county high school building and site at Ely, Nevada, and the acquiring and equipping of a new county high school building and site at Ely, Nevada; and
Whereas, Said electors, by a majority of approximately 12 to 1, voted in favor of the issuance of said bonds; now, therefore,
The People of the State of Nevada, represented in Senate and Assembly,
do enact as follows:
Section 1. All action heretofore taken and all proceedings heretofore adopted by the board of education of White Pine County, Nevada, and by the board of county commissioners of White Pine County, Nevada, relating to the authorization and issuance of the bonds of White Pine County in the amount of $500,000, or so much thereof as may be necessary, for the purpose of enlarging and equipping the existing county high school building and site at Ely, Nevada, and acquiring and equipping of a new county high school building and site at Ely, Nevada, are hereby ratified, approved, and confirmed.
Sec. 2. It is hereby determined that the issuance of said bonds was duly authorized by a vote of the electors qualified to vote thereon, at the special election held September 3, 1953.
Sec. 3. The board of county commissioners of White Pine County is hereby authorized and empowered to contract a bonded indebtedness on behalf of said county, as authorized at said election and as provided by chapter 29 of chapter 63, Statutes of Nevada 1947, which chapter 63 is entitled An Act concerning public schools of the State of Nevada, establishing and defining certain crimes and providing punishment therefor, and repealing certain acts and parts of acts relating thereto, approved March 15, 1947, and laws amendatory thereof and supplemental thereto, by the issuance and delivery of the general obligation bonds of the county in the amount of $500,000, or so much thereof as may be necessary, for the purpose of defraying the cost of enlarging and equipping the existing county high school building at Ely, Nevada, and the acquiring and equipping of a new county high school building and site at Ely, Nevada.
κ1954 Statutes of Nevada, 7th Special Session, Page 4 (CHAPTER 3, SB 1)κ
enlarging and equipping the existing county high school building at Ely, Nevada, and the acquiring and equipping of a new county high school building and site at Ely, Nevada. The various annual maturities shall commence not later than the third year after the date of issue of such bonds, which bonds shall mature serially in equal annual installments over a period of 20 years, provided that the first and last installment may be for a greater or a lesser amount than the other installments for the payment of the bonds. The bonds shall bear interest at a rate not to exceed 5 percent per annum. The bonds when issued shall constitute the legal and valid obligations of White Pine County, Nevada, notwithstanding any irregularities in any of the election proceedings, and the full faith and credit of said county is hereby pledged to the prompt payment of the principal of and interest on said bonds as they respectively fall due. It shall be the duty of the board of county commissioners, annually in due season, to provide for the levy of taxes fully sufficient after making due allowances for probable delinquencies to insure the prompt payment of all principal and interest on the bonds as they become due. In any year in which the total tax levied against the taxable property in White Pine County by all overlapping units in White Pine County may exceed the limitation of 5 cents on the dollar, imposed by section 2 of Article X of the Constitution of the State of Nevada, and it shall become necessary by reason thereof to reduce the levy made by any or all such units, the reduction so made shall be in taxes levied by such unit or units for purposes other than the payment of their bonded indebtedness, and the taxes levied hereafter for the payment of bonded indebtedness shall always enjoy priority over taxes levied by each such unit for all other purposes where reduction is necessary in order to comply with the limitations of said section 2 of Article X.
Sec. 4. If any section, subsection, sentence, clause, or phrase of this act be for any reason held to be invalid, such holding shall not affect the validity of the remaining portion of this act. The legislature of the State of Nevada hereby declares that it would have passed this act in each section, subsection, sentence, clause, or phrase thereof separately and irrespective of the fact that any one or more of the sections, subsections, sentences, clauses, or phrases be invalid.
Sec. 5. This act shall become effective immediately upon its passage and approval.
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Senate Bill No. 12Committee of the Whole.
CHAPTER 4
AN ACT making a supplemental appropriation for the support of the 1954 special session of the Nevada legislature.
[Approved January 8, 1954]
The People of the State of Nevada, represented in Senate and Assembly,
do enact as follows:
Section 1. For the purpose of providing additional support of the 1954 special session of the Nevada legislature, the sum of $7,000 is hereby appropriated from the general fund to the legislative fund heretofore created.
κ1954 Statutes of Nevada, 7th Special Session, Page 5 (CHAPTER 4, SB 12)κ
hereby appropriated from the general fund to the legislative fund heretofore created.
Sec. 2. The state controller is hereby authorized and directed to draw his warrants on said fund for salaries, per diem, mileage, and incidental expenses of the respective houses, when properly certified to in accordance with law, and the state treasurer is hereby authorized and directed to pay the same.
Sec. 3. Any unexpended portion of said fund shall revert to the general fund on December 31, 1954.
Sec. 4. This act shall become effective upon passage and approval.
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Senate Bill No. 3Senator Gallagher.
CHAPTER 5
AN ACT to amend an act entitled, An Act designating the various classes of bonds and other securities in which the funds of the state and its various departments, institutions, and agencies, and of the state insurance funds, except those whose investment is expressly governed by the Nevada constitution, and except those which are received from the federal government or pursuant to federal law and whose investment is governed thereby, may be lawfully invested, and other matters relating thereto, approved March 29, 1943
[Approved January 9, 1954]
The People of the State of Nevada, represented in Senate and Assembly,
do enact as follows:
Section 1. Section 1 of the above-entitled act, being chapter 191, Statutes of Nevada 1943, which section was designated as section 7058, 1929 N.C.L. 1943-1949 Supp., and which was last amended by chapter 339, Statutes of Nevada 1953, is hereby amended to read as follows:
Section 1. Any law of this state to the contrary notwithstanding, the following bonds and other securities, or either or any of them, are and hereby are declared to be proper and lawful investments of any of the funds of this state, and of its various departments, institutions, and agencies, and of the state insurance fund, except such funds or moneys as the investment of which is governed by the provisions of the constitution of the State of Nevada, such as moneys for the benefit of the public schools of this state and for other educational purposes derived from land grants of the United States, escheat estates, gifts, and bequests for educational purposes, fines, and from other sources, as provided for in Article XI, section 3 of the constitution of this state; and except also such funds or moneys thereof as have been received or which may hereafter be received from the federal government or received pursuant to some federal law and the investment of which is governed thereby: Bonds and certificates of the United States, bonds of federal agencies where underwritten or payment guaranteed by the United States, or bonds of this state or other states of the union, bonds of any county of the State of Nevada or of other states, bonds of incorporated cities in this state or in other states of the union, including special assessment district bonds when such bonds provide that any deficiencies in the proceeds to pay the bonds are to be paid from the general fund of the incorporated city, general obligation bonds of irrigation and drainage districts in the State of Nevada which are liens upon the property within such districts, and the value of which property is found by the board or commission making such investments to render such bonds financially sound over and above all other obligations of such districts, bonds of school districts within the State of Nevada, bonds of any power district, water district, or power and water district having a population of not less than 200,000 persons and situated in two or more counties of the State of Nevada or of any other state, and which bonds are general obligation bonds and constitute a lien upon the property within the district which is subject to taxation and is of an assessed valuation of not less than five times the amount of the bonded indebtedness of such district, temporary or emergency loans authorized under the provisions of those certain acts entitled, An Act regulating the fiscal management of counties, cities, towns, school districts, and other governmental agencies, approved March 22, 1917, being chapter 149, Statutes of Nevada 1917, and An Act regulating the fiscal management of counties, cities, towns, school districts, and other governmental agencies or political subdivisions of the State of Nevada; repealing certain acts and parts of acts, and other matters properly connected herewith, approved March 28, 1953, being chapter 335, Statutes of Nevada 1953, to counties, cities, and school districts at an interest rate determined by the state board of finance, bonds authorized to be issued pursuant to the provisions of that certain act entitled, An Act to provide for the formation, government, operation, organization, combination, dissolution, and alteration of boundaries of sewage, water, and garbage disposal districts in any part of the state, for the construction of sewers, sewage disposal plants, sewage treatment plants, water systems, garbage disposal systems, and other sanitary purposes; the acquisition of property for the foregoing purposes; the issuance and disposal of various types of bonds, the determination of their validity, and making provision for the payment of such bonds and the disposal of their proceeds; to appoint the board of county commissioners of each county as a sanitary board and to appoint the assessor of each county as a sanitary assessor, and to authorize said sanitary board and sanitary assessor to hire or appoint such personnel as they deem necessary to carry out the provisions of this act, and to make and enforce such regulations as are necessary to carry out the purposes of this act, and to promote the public health and safety, and all matters properly related thereto, approved March 27, 1947, being chapter 138, Statutes of Nevada 1947, bonds authorized to be issued pursuant to the provisions of that certain act entitled, An Act providing for the organization of water and sanitation districts; defining certain words and terms; providing for elections of boards of directors, their powers and duties; providing for the financial administration of districts, the levy and collection of taxes and levies to cover defaults and deficiencies; providing for inclusion and exclusion of real property and the liability of property included or excluded; empowering the boards of directors to issue bonds, and providing for interest thereon and maturity and denominations thereof; providing for elections in the creation of bonded indebtedness of districts; providing procedure for district dissolutions and other matters properly related thereto, approved March 26, 1953, being chapter 252, Statutes of Nevada 1953, and loans bearing interest at a rate of not less than 6 percent per annum when secured by first mortgages on agricultural lands in the State of Nevada of not less than three times the value of the amount loaned, exclusive of perishable improvements, and of unexceptional title and free from all encumbrances.
κ1954 Statutes of Nevada, 7th Special Session, Page 6 (CHAPTER 5, SB 3)κ
the union, including special assessment district bonds when such bonds provide that any deficiencies in the proceeds to pay the bonds are to be paid from the general fund of the incorporated city, general obligation bonds of irrigation and drainage districts in the State of Nevada which are liens upon the property within such districts, and the value of which property is found by the board or commission making such investments to render such bonds financially sound over and above all other obligations of such districts, bonds of school districts within the State of Nevada, bonds of any power district, water district, or power and water district having a population of not less than 200,000 persons and situated in two or more counties of the State of Nevada or of any other state, and which bonds are general obligation bonds and constitute a lien upon the property within the district which is subject to taxation and is of an assessed valuation of not less than five times the amount of the bonded indebtedness of such district, temporary or emergency loans authorized under the provisions of those certain acts entitled, An Act regulating the fiscal management of counties, cities, towns, school districts, and other governmental agencies, approved March 22, 1917, being chapter 149, Statutes of Nevada 1917, and An Act regulating the fiscal management of counties, cities, towns, school districts, and other governmental agencies or political subdivisions of the State of Nevada; repealing certain acts and parts of acts, and other matters properly connected herewith, approved March 28, 1953, being chapter 335, Statutes of Nevada 1953, to counties, cities, and school districts at an interest rate determined by the state board of finance, bonds authorized to be issued pursuant to the provisions of that certain act entitled, An Act to provide for the formation, government, operation, organization, combination, dissolution, and alteration of boundaries of sewage, water, and garbage disposal districts in any part of the state, for the construction of sewers, sewage disposal plants, sewage treatment plants, water systems, garbage disposal systems, and other sanitary purposes; the acquisition of property for the foregoing purposes; the issuance and disposal of various types of bonds, the determination of their validity, and making provision for the payment of such bonds and the disposal of their proceeds; to appoint the board of county commissioners of each county as a sanitary board and to appoint the assessor of each county as a sanitary assessor, and to authorize said sanitary board and sanitary assessor to hire or appoint such personnel as they deem necessary to carry out the provisions of this act, and to make and enforce such regulations as are necessary to carry out the purposes of this act, and to promote the public health and safety, and all matters properly related thereto, approved March 27, 1947, being chapter 138, Statutes of Nevada 1947, bonds authorized to be issued pursuant to the provisions of that certain act entitled, An Act providing for the organization of water and sanitation districts; defining certain words and terms; providing for elections of boards of directors, their powers and duties; providing for the financial administration of districts, the levy and collection of taxes and levies to cover defaults and deficiencies; providing for inclusion and exclusion of real property and the liability of property included or excluded; empowering the boards of directors to issue bonds, and providing for interest thereon and maturity and denominations thereof; providing for elections in the creation of bonded indebtedness of districts; providing procedure for district dissolutions and other matters properly related thereto, approved March 26, 1953, being chapter 252, Statutes of Nevada 1953, and loans bearing interest at a rate of not less than 6 percent per annum when secured by first mortgages on agricultural lands in the State of Nevada of not less than three times the value of the amount loaned, exclusive of perishable improvements, and of unexceptional title and free from all encumbrances.
κ1954 Statutes of Nevada, 7th Special Session, Page 7 (CHAPTER 5, SB 3)κ
collection of taxes and levies to cover defaults and deficiencies; providing for inclusion and exclusion of real property and the liability of property included or excluded; empowering the boards of directors to issue bonds, and providing for interest thereon and maturity and denominations thereof; providing for elections in the creation of bonded indebtedness of districts; providing procedure for district dissolutions and other matters properly related thereto, approved March 26, 1953, being chapter 252, Statutes of Nevada 1953, and loans bearing interest at a rate of not less than 6 percent per annum when secured by first mortgages on agricultural lands in the State of Nevada of not less than three times the value of the amount loaned, exclusive of perishable improvements, and of unexceptional title and free from all encumbrances.
Sec. 2. This act shall become effective upon passage and approval.
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Senate Bill No. 2Senator Gallagher.
CHAPTER 6
AN ACT to amend an act entitled, An Act providing for the organization of water and sanitation districts; defining certain words and terms; providing for elections of boards of directors, their powers and duties; providing for the financial administration of districts, the levy and collection of taxes and levies to cover defaults and deficiencies; providing for inclusion and exclusion of real property and the liability of property included or excluded; empowering the boards of directors to issue bonds, and providing for interest thereon and maturity and denominations thereof; providing for elections in the creation of bonded indebtedness of districts; providing procedure for district dissolutions and other matters properly relating thereto, approved March 26, 1953.
[Approved January 9, 1954]
The People of the State of Nevada, represented in Senate and Assembly,
do enact as follows:
Section 1. Section 2 of the above-entitled act, being chapter 252, Statutes of Nevada 1953, is hereby amended to read as follows:
Section 2. Definitions.
1. A water district is one to supply water for domestic purposes by any available means, and for that purpose any such district shall have power to extend its water lines to the source of water supply.
2. A sanitation district is one to provide for storm or sanitary sewers, or both, flood and surface drainage, disposal works and facilities and all necessary or proper equipment and appurtenances incident thereto, and for those purposes any such district shall have power to extend its sewer lines to an appropriate outlet.
3. A district may be created for a combination of water and sewer purposes.
4. A district may be entirely within or entirely without, or partly within and partly without, one or more municipalities or counties, and the district may consist of noncontiguous tracts or parcels of property.
κ1954 Statutes of Nevada, 7th Special Session, Page 8 (CHAPTER 6, SB 2)κ
the district may consist of noncontiguous tracts or parcels of property.
5. The word board as used in this act shall mean the board of directors of a district.
6. A taxpaying elector of a district, within the meaning of this act, is a person, resident or nonresident of the district and of a county in which the district is located, who is qualified to vote at general elections in this state, and who, or whose spouse, is obligated as an owner or as a contract purchaser at a designated time or event to pay a general tax on real or personal property within the district. Registration pursuant to the general election (or any other) statutes is not required.
7. Wherever the term publication is used in this act and no manner specified therefor, it shall be taken to mean once a week for 3 consecutive weeks in at least one newspaper of general circulation in the district. It shall not be necessary that publication be made on the same day of the week in each of the 3 weeks, but not less than 14 days, excluding the day of the first publication but including the day of the last publication, shall intervene between the first publication and the last publication, and publication shall be complete on the date of the last publication.
Sec. 2. Section 4 of the above-entitled act, being chapter 252, Statutes of Nevada 1953, is hereby amended to read as follows:
Section 4. Petition.
1. The organization of a district shall be initiated by a petition filed in the office of the clerk of the court vested with jurisdiction, in the county in which all or part of the real property in the proposed district is situated. The petition shall be signed by not less than 10 percent or 100 of the taxpaying electors of the district, whichever number is the smaller. No single tract or parcel of property containing 20 acres or more may be included in any district organized under this act without the consent of the owner or owners thereof.
2. The petition shall set forth:
(a) The name of the proposed district consisting of a chosen name preceding the words, water district or sanitation district, or water and sanitation district.
(b) A general description of the improvements to be constructed or installed for the district.
(c) The estimated cost of the proposed improvements.
(d) A general description of the boundaries of the district or the territory to be included therein, with such certainty as to enable a property owner to determine whether or not his property is within the district.
(e) A prayer for the organization of the district.
3. No petition with the requisite signatures shall be declared void on account of alleged defects, but the court may at any time permit the petition to be amended to conform to the facts by correcting any errors in the description of the territory, or in any other particular. Similar petitions or duplicate copies of the same petition for the organization of the same district may be filed and shall together be regarded as one petition.
κ1954 Statutes of Nevada, 7th Special Session, Page 9 (CHAPTER 6, SB 2)κ
together be regarded as one petition. All such petitions filed prior to the hearing on the first petition filed, shall be considered by the court the same as though filed with the first petition placed on file.
Sec. 3. Section 5 of the above-entitled act, being chapter 252, Statutes of Nevada 1953, is hereby amended to read as follows:
Section 5. Bond of Petitioners. At the time of filing the petition or at any time subsequent thereto, and prior to the time of hearing on the petition a bond shall be filed, with security approved by the court, or a cash deposit made sufficient to pay all expenses connected with the proceedings in case the organization of the district be not effected. If at any time during the proceeding the court shall be satisfied that the bond first executed or the amount of cash deposited is insufficient in amount, it may require the execution of an additional bond or the deposit of additional cash within a time to be fixed, not less than 10 days distant, and upon failure of the petitioner to execute or deposit the same, the petition shall be dismissed.
Sec. 4. Section 6 of the above-entitled act, being chapter 252, Statutes of Nevada 1953, is hereby amended to read as follows:
Section 6. Notice of Hearing on Petition.
1. Immediately after the filing of such petition, the court wherein such petition is filed, or a judge thereof, shall by order fix a place and time, not less than 20 days nor more than 40 days after the petition is filed, for hearing thereon. Thereupon the clerk of the court shall cause notice by publication to be made of the pendency of the petition, the purposes and boundaries of the district, and of the time and place of hearing thereon. The clerk of the court shall also forthwith cause a copy of the notice to be mailed by United States registered mail to the board of county commissioners of each of the several counties and to the governing body of each municipality having territory within the proposed district.
2. The district court in and for the county in which the petition for the organization of a district has been filed shall thereafter for all purposes of this act, except as otherwise provided, maintain and have original and exclusive jurisdiction, coextensive with the boundaries of the district, and of the property proposed to be included in the district or affected by the district without regard to the usual limits of its jurisdiction.
3. No judge of such court wherein such petition is filed shall be disqualified to perform any duty imposed by this act by reason of ownership of property within any proposed district.
Sec. 5. Section 7 of the above-entitled act, being chapter 252, Statutes of Nevada 1953, is hereby amended to read as follows:
Section 7. Hearings; Organizational Election.
1. Upon the hearing, if the court finds that no petition has been signed and presented in conformity with this act, it shall dismiss the proceedings and adjudge the costs against the signers of the petition in such proportion as it shall deem just and equitable. No appeal shall lie from an order dismissing the proceedings. Nothing in this section shall be construed to prevent the filing of a subsequent petition for similar improvements or for a similar district, and the right so to renew such proceedings is hereby expressly granted and authorized.
κ1954 Statutes of Nevada, 7th Special Session, Page 10 (CHAPTER 6, SB 2)κ
shall be construed to prevent the filing of a subsequent petition for similar improvements or for a similar district, and the right so to renew such proceedings is hereby expressly granted and authorized.
2. Any time after the filing of the petition for the organization of a district and before the day fixed for the hearing thereon, the owner of any property within the proposed district may file a petition with the court stating reasons why the property should not be included therein, and praying that the property be excluded therefrom. Such petition shall be duly verified and shall describe the property sought to be excluded. The court shall hear the petition and all objections thereto at the time of the hearing on the petition for organization, and shall determine whether the property should be excluded or included in the district.
3. Upon the hearing, if it shall appear that a petition for the organization of a district has been signed and presented in conformity with this act, and that the allegations of the petition are true, the court, by order duly entered of record, shall direct that the question of the organization of the district shall be submitted to the taxpaying electors of the district at an election to be held for that purpose, and such order shall appoint three taxpaying electors of the district as judges of the election. The clerk of the court having jurisdiction shall give notice by publication of the time and place of the election, which shall be held not less than 20 days after the first publication of the notice. Such notice shall state the purposes and boundaries of the district.
4. Such election shall be held and conducted as nearly as may be in the same manner as general elections in this state. For the purpose of determining qualifications of electors, the election judges may require the execution of an affidavit concerning the qualifications of any elector.
5. At such election the voters shall vote for or against the organization of the district, and for five taxpaying electors of the district, who shall constitute the board of directors of the district, if organized, one director to act until the first biennial election, two until the second, and two until the third biennial election.
6. The judges of election shall certify the returns of the election to the district court having jurisdiction. If a majority of the votes cast at the election are in favor of the organization, the district court shall declare the district organized and give the district the corporate name designated in the petition, by which it shall thereafter be known in all proceedings, and designate the first board of directors elected. Thereupon the district shall be a governmental subdivision of the State of Nevada and a body corporate with all the powers of a public or quasi-municipal corporation.
7. If an order be entered establishing the district, such order shall be deemed final. The entry of such order shall finally and conclusively establish the regular organization of the district against all persons, unless a notice of appeal from such order shall be filed within 20 days after the entry of such order, or unless within 30 days after the entry of such order an action in the nature of a writ of quo warranto shall be commenced by the attorney general on behalf of the State of Nevada, and not otherwise.
κ1954 Statutes of Nevada, 7th Special Session, Page 11 (CHAPTER 6, SB 2)κ
of such order an action in the nature of a writ of quo warranto shall be commenced by the attorney general on behalf of the State of Nevada, and not otherwise. The organization of the district shall not be directly or collaterally questioned in any suit, action or proceeding except as expressly authorized in this paragraph.
Sec. 6. Section 13 of the above-entitled act, being chapter 252, Statutes of Nevada 1953, is hereby amended to read as follows:
Section 13. General Powers. For and on behalf of the district the board shall have the following powers:
1. To have perpetual existence.
2. To have and use a corporate seal.
3. To sue and be sued, and be a party to suits, actions and proceedings.
4. Except as otherwise provided in this act, to enter into contracts and agreements affecting the affairs of the district, including contracts with the United States of America and any of its agencies or instrumentalities. Except in cases in which a district will receive aid from a governmental agency, a notice shall be published for bids on all construction contracts for work, or material, or both, involving an expense of $5,000 or more. The district may reject any and all bids, and if it shall appear that the district can perform the work or secure material for less than the lowest bid, it may proceed so to do.
5. To borrow money and incur indebtedness and evidence the same by certificates, notes or debentures and to issue bonds, in accordance with the provisions of this act.
6. To acquire, dispose of and encumber real and personal property, water, water rights, water and sewer works and plants, and any interest therein, including leases and easements.
7. To refund any bonded indebtedness of the district without an election. Otherwise the terms and conditions of refunding bonds shall be substantially the same as those of an original issue of bonds.
8. To have the management, control and supervision, of all the business and affairs of the district, and the construction, installation, operation and maintenance of district improvement therein.
9. To hire and retain agents, employees, engineers and attorneys.
10. To have and exercise the power of eminent domain and in the manner provided by law for the condemnation of private property for public use to take any property necessary to the exercise of the powers herein granted, both within and without the district.
11. To construct and maintain works and establish and maintain facilities across or along any public street or highway, and in, upon, or over any vacant public lands, which public lands are now, or may become, the property of the State of Nevada, and to construct works and establish and maintain facilities across any stream of water or water course; provided, however, that the district shall promptly restore any such street or highway to its former state of usefulness as nearly as may be, and shall not use the same in such manner as to completely or unnecessarily impair the usefulness thereof.
12. To fix and from time to time to increase or decrease water and sewer rates, tolls or charges for services or facilities furnished by the district, and to pledge such revenue for the payment of any indebtedness of the district.
κ1954 Statutes of Nevada, 7th Special Session, Page 12 (CHAPTER 6, SB 2)κ
sewer rates, tolls or charges for services or facilities furnished by the district, and to pledge such revenue for the payment of any indebtedness of the district. The board shall fix such rates, tolls or charges as shall be approved by the public service commission of the State of Nevada. Until paid, all rates, tolls or charges shall constitute a perpetual lien on and against the property served, and any such lien may be foreclosed in the same manner as provided by the laws of the State of Nevada for the foreclosure of mechanics liens. The board shall shut off or discontinue service for delinquencies in the payment of such rates, tolls or charges, or in the payment of taxes levied pursuant to this act, and prescribe and enforce rules and regulations for the connection with and disconnection from properties of the facilities of the district. For health and sanitary purposes the board shall have the power to compel the owners of inhabited property within a sanitation district to connect their property with the sewer system of such district, and upon a failure so to connect within 60 days after written notice by the board so to do the board may cause such connection to be made and a lien to be filed against the property for the expense incurred in making such connection; provided, however, that no owner shall be compelled to connect his property with such system unless a service line is brought, by the district, to a point within 400 feet of his dwelling place.
13. To adopt and amend bylaws, not in conflict with the constitution and laws of the state for carrying on the business, objects and affairs of the board and of the district.
14. To have and exercise all rights and powers necessary or incidental to or implied from the specific powers granted herein. Such specific powers shall not be considered as a limitation upon any power necessary or appropriate to carry out the purposes and intent of this act.
15. When a district lies entirely within an incorporated city and when all of its indebtedness has been fully paid or satisfied, to convey to such city with the consent of the governing authority thereof, all of the property of such district upon the condition that such city will operate and maintain such property. Upon such conveyance the district shall be dissolved and a certificate to such effect shall be signed by the clerical officer of the city and filed with the county clerk of the counties in which the order establishing the district is filed.
16. When two or more districts are using the same or joint facilities and when the obligations of each district are fully paid or satisfied, to consolidate such districts into one. In such an event the consolidated district shall be under the control of a joint board, consisting of the members of each board, until by the occurrence of vacancies or expiration of terms of office the board is reduced to five members. Thereafter the members of the board shall be elected as provided in section 12 of this act.
Sec. 7. Section 15 of the above-entitled act, being chapter 252, Statutes of Nevada 1953, is hereby amended to read as follows:
Section 15. Levy and Collection of Taxes. To levy and collect taxes, the board shall determine, in each year, the amount of money necessary to be raised by taxation, taking into consideration other sources of revenue of the district, and shall fix a rate of levy which, when levied upon every dollar of assessed valuation of taxable property within the district, and together with other revenues, will raise the amount required by the district annually to supply funds for paying expenses of organization and the costs of construction, operating and maintaining the works and equipment of the district, and promptly to pay in full, when due, all interest on and principal of bonds and other obligations of the district, and in the event of accruing defaults or deficiencies, an additional levy may be made as provided in section 16 hereof.
κ1954 Statutes of Nevada, 7th Special Session, Page 13 (CHAPTER 6, SB 2)κ
the board shall determine, in each year, the amount of money necessary to be raised by taxation, taking into consideration other sources of revenue of the district, and shall fix a rate of levy which, when levied upon every dollar of assessed valuation of taxable property within the district, and together with other revenues, will raise the amount required by the district annually to supply funds for paying expenses of organization and the costs of construction, operating and maintaining the works and equipment of the district, and promptly to pay in full, when due, all interest on and principal of bonds and other obligations of the district, and in the event of accruing defaults or deficiencies, an additional levy may be made as provided in section 16 hereof. The board shall certify to the board of county commissioners of each county within the district, or having a portion of its territory within the district at the same time as fixed by law for certifying thereto tax levies of incorporated cities, the rate so fixed with directions that at the time and in the manner required by law for levying taxes for county purposes, such board of county commissioners shall levy such tax upon the assessed valuation of all taxable property within the district, in addition to such other taxes as may be levied by such board of county commissioners at the rate so fixed and determined.
Sec. 8. Section 20 of the above-entitled act, being chapter 252, Statutes of Nevada 1953, is hereby amended to read as follows:
Section 20. Boundary Changes; Liability of Property.
1. The boundary of any district organized under the provisions of this act may be changed in the manner prescribed in sections 21 and 22, but the change of boundaries of the district shall not impair or affect its organization, nor shall it affect, impair or discharge any contract, obligation, lien or charge on which it might be liable or chargeable had such change of boundaries not been made.
2. Property included within or annexed to a district shall be subject to the payment of taxes and charges, as provided in section 22 of this act. Real property excluded from a district shall thereafter be subject to the levy of taxes for the payment of its proportionate share of any indebtedness of the district outstanding at the time of such exclusion. Personal property may be excluded from a district on such terms and conditions as may be prescribed by the board of the district involved.
Sec. 9. Section 21 of the above-entitled act, being chapter 252, Statutes of Nevada 1953, is hereby amended to read as follows:
Section 21. Exclusion.
1. A fee owner of real property situate in the district, or the fee owners of any real properties which are contiguous to each other and which constitute a portion of the district, may file with the board a petition praying that such lands be excluded and taken from the district. Petitions shall describe the property which the petitioners desire to have excluded. Such petition must be acknowledged in the same manner and form as required in case of a conveyance of land and be accompanied by a deposit of money sufficient to pay all costs of the exclusion proceedings. The secretary of the board shall cause a notice of filing of such petition to be published in the county in which the property or the major portion thereof is located.
κ1954 Statutes of Nevada, 7th Special Session, Page 14 (CHAPTER 6, SB 2)κ
a notice of filing of such petition to be published in the county in which the property or the major portion thereof is located. The notice shall state the filing of such petition, the names of petitioners, description of the property mentioned in the petition, and the prayer of the petitioners; and it shall notify all persons interested to appear at the office of the board at the time named in the notice, showing cause in writing, if any they have, why the petition should not be granted. The board at the time and place mentioned in the notice, or at the times to which the hearing of the petition may be adjourned, shall proceed to hear the petition and all objections thereto, presented in writing by any person showing cause why the prayer of the petition should not be granted. The filing of the petition shall be deemed and taken as an assent by each and all such petitioners to the exclusion from the district of the property mentioned in the petition, or any part thereof.
2. The board, if it deems it not for the best interests of the district that the property mentioned in the petition, or portion thereof, shall be excluded from the district, shall order that the petition be denied in whole or in part as the case may be. If the board deems it for the best interest of the district that the property mentioned in the petition, or some portion thereof, be excluded from the district, it shall order that the petition be granted in whole or in part as the case may be. There shall be no withdrawal from a petition after consideration by the board nor shall further objection be filed except in case of fraud or misrepresentation. Upon allowance of such petition, the board shall file a certified copy of the order of the board making such change with the clerk of the court and upon order of the court the property shall be excluded from the district.
Sec. 10. Section 22 of the above-entitled act, being chapter 252, Statutes of Nevada 1953, is hereby amended to read as follows:
Section 22. Inclusion.
1. The boundaries of a district may be enlarged by the inclusion of additional real property therein in the following ways:
(a) First Alternate.
(1) The fee owner or owners of any real property capable of being served with facilities of the district may file with the board a petition in writing praying that such property be included in the district. The petition shall set forth an accurate legal description of the property owned by the petitioners and shall state that assent to the inclusion of such property in the district is given by the signers thereto, constituting all the owners of such property. The petition must be acknowledged in the same manner required for conveyance of land. There shall be no withdrawal from a petition after consideration by the board nor shall further objections be filed except in case of fraud or misrepresentation.
(2) The board of directors shall hear the petition at an open meeting after publishing the notice of the filing of such petition, and of the place, time and date of such meeting, and the names and addresses of the petitioners, which notice shall be published in the county where the district is organized.
κ1954 Statutes of Nevada, 7th Special Session, Page 15 (CHAPTER 6, SB 2)κ
of the petitioners, which notice shall be published in the county where the district is organized. The board shall grant or deny the petition and the action of the board shall be final and conclusive.
(3) If the petition is granted as to all or any of the real property therein described, the board shall make an order to that effect, and file the same with the clerk of the court wherein the district was established, and the judge of the court shall thereupon order the property to be included in the district.
(b) Second Alternate.
(1) Not less than 10 percent or 100, whichever number is smaller, of the taxpaying electors of an area which is contiguous to the district and which area contains 25,000 or more square feet of land may file a petition with the board of directors in writing praying that such area be annexed and included within the district; provided, that no single tract, or parcel of property, containing 20 acres, or more, may be included in any district without the consent of the owners thereof. The petition shall describe the area to be included, and shall be acknowledged in the same manner as conveyances of land are required to be acknowledged. The secretary of the board shall cause notice of the filing of the petition to be published in the county in which the property is situated. The notice shall state the fact that such a petition has been filed, the names of the petitioners, the description of the area desired to be included, and the date and place of the hearing, and a statement that all persons interested shall appear at the time and place stated in the notice and show cause in writing why the petition should not be granted. There shall be no withdrawal from a petition after consideration by the board nor shall further objections be filed except in case of fraud or misrepresentation. The board, at the time and place mentioned in the notice, shall proceed to hear the petition and all written objections thereto. The failure of any person in the existing district to file a written objection shall be taken as an assent on his part to the inclusion of the area described in the notice. The board shall determine if such annexation or inclusion is feasible and to the best interests of the district, which action shall be final and conclusive and not subject to review.
(2) If the petition is granted, the board shall make an order to that effect and file the same with the clerk of the court. The judge shall direct that the question of inclusion of the area within the district shall be submitted to the taxpaying electors of the area to be included or annexed, and shall order the secretary of the board to give published notice of the time and place of the election, not less than 20 days after first publication of the notice. Such election shall be held within the area sought to be included or annexed and shall be conducted in the manner provided in section 7 of this act. Only taxpaying electors shall vote on the question. The ballot shall be prepared by the secretary of the district and shall contain the following words:
κ1954 Statutes of Nevada, 7th Special Session, Page 16 (CHAPTER 6, SB 2)κ
Shall the following described area (describing it) become a part of the ............................. district?
For inclusion .........................................
Against inclusion .........................................
(3) If a majority of the votes cast at such election favor inclusion, the court shall enter an order making such an area a part of the district. This order shall be recorded in the office of the clerk of the county where the area to be included, or any part thereof, is situate. The validity of such inclusion may not be questioned directly or indirectly in any suit, action or proceeding except as provided in section 7 of this act.
2. Nothing in this section shall affect the validity of any area or property included or excluded from a district by virtue of prior laws.
3. After the date of its inclusion in such district, such property shall be subject to all of the taxes and charges imposed by the district, and shall be liable for its proportionate share of existing bonded indebtedness of the district; but it shall not be liable for any taxes or charges levied or assessed prior to its inclusion in the district, nor shall its entry into the district be made subject to or contingent upon the payment or assumption of any penalty, toll, or charge, other than the tolls and charges, which are uniformly made, assessed, or levied for the entire district.
4. The cost of extending water or sewer lines into annexed or included territory shall be paid by the owners of property in such territory. If the board determines that bonds should be issued for such cost, it may submit to the qualified taxpaying electors of such annexed or included territory the question of issuing bonds for such purpose. Such question shall be submitted to such electors in the manner provided by sections 23 to 27, both inclusive, of this act. If a majority of the taxpaying electors voting at the election vote in favor of the question submitted, the board shall issue the bonds so authorized, but taxes for the payment of the cost of extending water or sewer lines into annexed or included territory or for the payment of such bonds and the interest thereon shall be certified and levied on and against the annexed or included property only. Taxes shall be levied on and against annexed or included property for its proportionate share of annual operation and maintenance charges of the entire district. In addition, in sanitation districts if taxes shall be levied for a main outlet or a sewage disposal plant, or in water districts if taxes shall be levied for water or water rights or facilities to convey water to the district, such annexed or included property shall be liable for its proportionate share of the cost thereof and taxes shall be certified and levied therefor. Nothing in this section shall prevent an agreement between a board and the owners of property sought to be annexed or to be included in a district with respect to the terms and conditions on which such property may be annexed or included.
Sec. 11. Section 23 of the above-entitled act, being chapter 252, Statutes of Nevada 1953, is hereby amended to read as follows:
κ1954 Statutes of Nevada, 7th Special Session, Page 17 (CHAPTER 6, SB 2)κ
Section 23. Board Empowered to Issue Bonds; Interest, Maturity and Denominations. To carry out the purposes of this act, the board is hereby authorized to issue negotiable coupon bonds of the district. Bonds shall bear interest at a rate not exceeding 6 percent per annum, payable semiannually and shall be due and payable serially, either annually or semiannually, commencing not later than 3 years and extending not more than 30 years from date. The form and terms of the bonds, including provisions for their payment and redemption shall be determined by the board. If the board so determines, such bonds may be redeemable prior to maturity upon payment of a premium, not exceeding 3 percent of the principal thereof. The bonds shall be executed in the name of and on behalf of the district and signed by the chairman of the board with the seal of the district affixed thereto and attested by the secretary of the board. The bonds shall be in such denominations as the board shall determine and the bonds and coupons thereto attached shall be payable to bearer. Interest coupons shall bear the original or facsimile signature of the chairman of the board.
Sec. 12. Section 31 of the above-entitled act, being chapter 252, Statutes of Nevada 1953, is hereby amended to read as follows:
Section 31. Notice of Filing of Petition. Upon presentation of the petition, the clerk of the court shall cause a notice to be published as provided in section 2 of this act. Such notice shall recite the fact that a petition has been filed and by whom and shall state that all indebtedness of the district has been paid and shall state that the entire district is to be dissolved. The notice shall further specify the time and place of the election, which time shall not be less than 20 nor more than 40 days after the date of the last publication date of the notice; provided, however, that if an objection to the petition is filed in court within 20 days from the date of the last publication date of the notice the court may continue the election from time to time, not to exceed 6 months, until such objections have been disposed of and due notice of the time and place of any continued election shall be given in the manner and form prescribed by the court.
Sec. 13. The above-entitled act, being chapter 252, Statutes of Nevada 1953, is hereby amended by adding thereto a new section designated section 39.1, which shall immediately follow section 39, and which shall read as follows:
Section 39.1. Severability. If any section, subsection, sentence, clause or phrase of this act be for any reason held to be invalid, such holding shall not affect the validity of the remaining portion of this act. The legislature hereby declares that it would have passed this act and each section, subsection, sentence, clause or phrase thereof separately and irrespective of the fact that any one or more of the sections, subsections, sentences, clauses or phrases be invalid.
Sec. 14. Section 40 of the above-entitled act, being chapter 252, Statutes of Nevada 1953, is hereby amended to read as follows:
Section 40. Supplementing Provision. The provisions of this act shall be construed and interpreted as being in addition to the provisions of that certain act entitled, An act to provide for the formation, government, operation, organization, combination, dissolution, and alteration of boundaries of sewage, water, and garbage disposal districts in any part of the state, for the construction of sewers, sewage disposal plants, sewage treatment plants, water systems, garbage disposal systems, and other sanitary purposes; the acquisition of property for the foregoing purposes; the issuance and disposal of various types of bonds, the determination of their validity, and making provision for the payment of such bonds and the disposal of their proceeds; to appoint the board of county commissioners of each county as a sanitary board and to appoint the assessor of each county as a sanitary assessor, and to authorize said sanitary board and sanitary assessor to hire or appoint such personnel as they deem necessary to carry out the provisions of this act, and to make and enforce such regulations as are necessary to carry out the purposes of this act, and to promote the public health and safety, and all matters properly related thereto, approved March 27, 1947, being chapter 138, Statutes of Nevada 1947.
κ1954 Statutes of Nevada, 7th Special Session, Page 18 (CHAPTER 6, SB 2)κ
shall be construed and interpreted as being in addition to the provisions of that certain act entitled, An act to provide for the formation, government, operation, organization, combination, dissolution, and alteration of boundaries of sewage, water, and garbage disposal districts in any part of the state, for the construction of sewers, sewage disposal plants, sewage treatment plants, water systems, garbage disposal systems, and other sanitary purposes; the acquisition of property for the foregoing purposes; the issuance and disposal of various types of bonds, the determination of their validity, and making provision for the payment of such bonds and the disposal of their proceeds; to appoint the board of county commissioners of each county as a sanitary board and to appoint the assessor of each county as a sanitary assessor, and to authorize said sanitary board and sanitary assessor to hire or appoint such personnel as they deem necessary to carry out the provisions of this act, and to make and enforce such regulations as are necessary to carry out the purposes of this act, and to promote the public health and safety, and all matters properly related thereto, approved March 27, 1947, being chapter 138, Statutes of Nevada 1947. No part of this act shall repeal or affect any other law or any part thereof, it being intended that this act shall provide a separate method of accomplishing its objects, and not an exclusive one.
Sec. 15. Section 41 of the above-entitled act, being chapter 252, Statutes of Nevada 1953, is hereby amended to read as follows:
Section 41. Reorganization of Districts. Any sewage or water district organized pursuant to the provisions of that certain act entitled, An Act to provide for the formation, government, operation, organization, combination, dissolution, and alteration of boundaries of sewage, water, and garbage disposal districts in any part of the state, for the construction of sewers, sewage disposal plants, sewage treatment plants, water systems, garbage disposal systems, and other sanitary purposes; the acquisition of property for the foregoing purposes; the issuance and disposal of various types of bonds, the determination of their validity, and making provision for the payment of such bonds and the disposal of their proceeds; to appoint the board of county commissioners of each county as a sanitary board and to appoint the assessor of each county as a sanitary assessor, and to authorize said sanitary board and sanitary assessor to hire or appoint such personnel as they deem necessary to carry out the provisions of this act, and to make and enforce such regulations as are necessary to carry out the purposes of this act, and to promote the public health and safety, and all matters properly related thereto, approved March 27, 1947, being chapter 138, Statutes of Nevada 1947, may effect its reorganization as a sanitation district or water district pursuant to the provisions of this act. Upon the filing of a petition for reorganization of such a sewage or water district by its governing body with a district court having jurisdiction thereof, as provided in section 3 of this act, the district court, by order duly entered shall declare the district organized as a district pursuant to the provisions of this act and all laws amendatory thereof and supplemental thereto, and shall give the district the corporate name designated in the petition, by which it shall thereafter be known in all proceedings, and shall designate as the first board of directors of the district the taxpaying electors named therefor in the petition, one director to act until the first biennial election, two until the second, and two until the third biennial election.
κ1954 Statutes of Nevada, 7th Special Session, Page 19 (CHAPTER 6, SB 2)κ
shall give the district the corporate name designated in the petition, by which it shall thereafter be known in all proceedings, and shall designate as the first board of directors of the district the taxpaying electors named therefor in the petition, one director to act until the first biennial election, two until the second, and two until the third biennial election. Thereupon, the district shall be a governmental subdivision of the State of Nevada and a body corporate with all the powers of a public or quasi-municipal corporation organized pursuant to this act and all laws amendatory thereof and supplemental thereto. The validity of such organization may not be questioned directly or indirectly in any suit, action or proceeding except as provided in section 7 of this act.
Sec. 16. All water and sanitation districts created pursuant to the provisions of chapter 252, Statutes of Nevada 1953, are hereby validated, and proceedings adopted and obligations incurred by such districts are hereby validated and confirmed.
Sec. 17. This act shall become effective on passage and approval.
________
Assembly Bill No. 6Clark County Delegation.
CHAPTER 7
AN ACT to validate all acts and proceedings of the Las Vegas Valley Water District for the authorization, issuance and sale of bonds of said district.
[Approved January 9, 1954]
The People of the State of Nevada, represented in Senate and Assembly,
do enact as follows:
Section 1. All acts and proceedings heretofore taken by or on behalf of the Las Vegas Valley Water District under law, or under color of law, for the authorization, issuance and sale of bonds of said district are hereby confirmed, validated and declared legally effective. This shall include all acts and proceedings of the board of directors of said district including, but not limited to, the terms, provisions, conditions and covenants of any resolution adopted by the board of directors of said district providing of the issuance and sale of said bonds, the fixing of rates, the redemption of bonds before maturity, the levy and collection of taxes, the pledge and use of revenues, and the establishment of funds, and all acts and proceedings of any person, public officer, board or agency heretofore done or taken upon or in connection with the authorization, issuance and sale of said bonds. All or any part of said bonds heretofore authorized by vote of the qualified electors to be issued and hereafter issued and delivered in accordance with said authorization shall be legal and binding obligations of said district, notwithstanding any changes which said board of directors may hereafter order to be made in the maturity dates of such bonds, provided that said bonds are made to mature within the period of time specified in the notice calling the election.
κ1954 Statutes of Nevada, 7th Special Session, Page 20 (CHAPTER 7, AB 6)κ
Sec. 2. (a) This act shall operate to supply such legislative authorization as may be necessary to validate any such acts and proceedings heretofore taken which the legislature could have supplied or provided for in the law under which such acts or proceedings were taken.
(b) This act shall be limited to the validation of acts and proceedings to the extent to which the same can be effectuated under the state and federal constitutions.
(c) This act shall not operate to confirm, validate, or legalize any act, proceeding, or other matter the legality of which is being contested or inquired into in any legal proceeding now pending and undetermined, and shall not operate to confirm, validate, or legalize any act, proceeding, or other matter which has heretofore been determined in any legal proceeding to be illegal, void or ineffective.
Sec. 3. This act shall become effective upon passage and approval.
________
Senate Bill No. 4Senator Whitacre.
CHAPTER 8
AN ACT to amend an act entitled, An Act to provide for the organization and government of irrigation districts, for the irrigation and drainage of lands and other related undertakings thereby, and for the acquisition and distribution of water and other property, the generation, production, transmission and selling of electrical energy in any form, construction, operation and maintenance of works, diversion, storage, distribution, collection and carriage of water; co-operation with the United States; and matters properly connected therewith, approved March 19, 1919, as amended.
[Approved January 11, 1954]
The People of the State of Nevada, represented in Senate and Assembly,
do enact as follows:
Section 1. Section 25 of the above-entitled act, being section 8036, N.C.L. 1929, is hereby amended to read as follows:
Section 25. The secretary of the board of directors shall be the assessor of the district, and on or before January 15 of each year shall prepare an assessment book containing a full and accurate list and description of all the land of the district, and a list of the persons who own, claim or have possession or control thereof during said year, giving the number of acres listed to each person. If the name of the person owning, claiming, possessing or controlling any tract of said land is not known, it shall be listed to unknown owner.
Sec. 2. Section 26 of the above-entitled act, being section 8037, N.C.L. 1929, is hereby amended to read as follows:
Section 26. The board shall meet at its regular monthly meeting in March of each year to correct assessments and may at such meeting correct assessments so as to conform with the benefits apportioned as herein provided for to pay obligations incurred or make up deficiencies arising from any source, and also to apportion and distribute benefits and assessments by reason of additional land in the district becoming subject thereto, and the secretary shall publish notice of such meeting for two weeks in a newspaper published in the county in which the district was organized.
κ1954 Statutes of Nevada, 7th Special Session, Page 21 (CHAPTER 8, SB 4)κ
district becoming subject thereto, and the secretary shall publish notice of such meeting for two weeks in a newspaper published in the county in which the district was organized. In the meantime the assessment book or books shall remain in the office of the secretary for the inspection of all parties interested. The board of directors, which is hereby constituted a board of correction for the purpose, shall meet and continue from day to day as long as may be necessary, not to exceed five days, exclusive of holidays, and may make such changes in said assessment book or books as may be necessary to have it conform to the facts. Within ten days after the close of said season the secretary of the board shall have the corrected assessment book or books completed.
Sec. 3. Section 27 of the above-entitled act, being section 8038, N.C.L. 1929, is hereby amended to read as follows:
Section 27. At is regular meeting in February the board of directors shall fix the rate and levy an assessment upon the lands in said district, in accordance with the provisions of this act, which levy and assessment shall be sufficient to raise the annual interest on the outstanding bonds or any contractual obligation. At the expiration of ten years after a bond issue or such other period as may be authorized, the board must increase said assessment as may be necessary from year to year to raise a sum sufficient to pay the principal of the outstanding bonds of that issue as they mature, and must increase said assessment in such amount as may be necessary from year to year to raise a sum sufficient to pay the principal of any outstanding contractual obligation, as such principal may be required to be paid under the terms of the contract. Said board may levy a tax upon the lands in the district either upon the same pro rata basis as benefits may have been apportioned, or otherwise, as the case may be, in order to secure such funds as may be deemed necessary to replace any deficit that may occur in a fund created for the repayment of a district obligation by reason of tax delinquencies. The secretary of the board shall compute and enter in a separate column of the assessment book or books the respective sums to be paid as an assessment on the property therein enumerated. Except as otherwise provided herein, assessments made for any of the other purposes of this act shall be made and levied as above provided and entered in appropriate columns of the assessment book or books.
In case of failure or refusal of the board of directors to levy an assessment as in this section provided, then, in the event such assessment has not otherwise been levied, it shall be the duty of the board of county commissioners of the county in which the office of the district is located to levy such assessment at its next regular meeting, or at a special meeting called for such purpose. The state board of irrigation district bond commissioners, at any time upon obtaining knowledge of such failure or refusal, shall have power, and it shall be their duty, to forthwith levy such assessment. It shall be the duty of the district attorney of the county in which the office of any irrigation district is located, at the time such assessment should be made, to ascertain the fact in respect to the same, and if such assessment has not been made by the board of directors as required, to immediately notify the said board of county commissioners, the state board of irrigation district bond commissioners, and the attorney-general in respect to such failure.
κ1954 Statutes of Nevada, 7th Special Session, Page 22 (CHAPTER 8, SB 4)κ
fact in respect to the same, and if such assessment has not been made by the board of directors as required, to immediately notify the said board of county commissioners, the state board of irrigation district bond commissioners, and the attorney-general in respect to such failure. It shall be the duty of the district attorney and the attorney-general to aid in obtaining the earliest possible assessment following such failure or refusal of the district board to act. Where the last preceding assessment made will raise a sufficient revenue for the purposes of this section, in the event no other assessment is made, such assessment shall be deemed to have been levied for succeeding years, so long as it will produce the revenue required, and the taxes shall be collected in the same manner, and all officers shall perform the same duties in respect thereto, as though such assessment had been made for the particular year by the board of directors of the district. Where the assessment which should have been levied can be determined by a mere mathematical computation based on the relation between the amount to be raised for interest or interest and the redemption of bonds for any particular year and the apportionment of benefits in the district, such assessment shall be deemed to have been made, and the taxes based thereon shall be collected the same as though such assessment had been regularly levied by the board of directors of the district.
Sec. 4. Section 29 of the above-entitled act as last amended by chapter 68, Statutes of Nevada 1935, and being section 8041, 1929 N.C.L. 1931-1941 Supp., is hereby amended to read as follows:
Section 29. An assessment roll shall be made up for the lands in each county in which the district is situated, and the secretary of the board of directors shall forthwith certify a duplicate of the same not later than May 15 of each year to the county auditor, or county auditors, as the case may be, who shall adopt said assessment roll in its entirety without alteration or change as a part or unit of the tax rolls of said county or counties. The county treasurer shall separately itemize the items of such assessment roll on his statement of state and county taxes. The assessments when levied and enrolled shall become due and delinquent at the same time and be subject to the same penalties and shall be collected by the same officers and in the same manner as state and county taxes. The county auditor, district attorney, clerk and treasurer shall do and perform all acts necessary to accomplish the collection of the same with penalties, the sale for delinquency, the redemption of the lands involved, and the remittance of all proceeds to the district treasurer. The secretary of the board of directors, at the time of delivering the duplicate assessment roll of the district to each county auditor, shall attach thereto, in some suitable form, a recapitulation list showing the name or names of each person, corporation or association listed in the assessment roll and the amount of money assessed and to be collected by the county treasurer or tax collector, which said recapitulation list shall be delivered by the county auditor to the county treasurer with the said said duplicate assessment roll. The county treasurer shall insert after each name, in proper columns provided for that purpose in the duplicate assessment roll and in the recapitulation list, the amount paid by each person, or persons, corporation or association appearing on the assessment roll, or by stamping the word Paid after each sum, if the assessment is paid in full.
κ1954 Statutes of Nevada, 7th Special Session, Page 23 (CHAPTER 8, SB 4)κ
each name, in proper columns provided for that purpose in the duplicate assessment roll and in the recapitulation list, the amount paid by each person, or persons, corporation or association appearing on the assessment roll, or by stamping the word Paid after each sum, if the assessment is paid in full. The said recapitulation list shall be redelivered by the county treasurer to the district treasurer, together with the full amount of moneys collected, not later than the 15th day of the month upon which each installment of taxes becomes due and delinquent, and for the purpose of enabling the county treasurer to redeliver to the district treasurer said recapitulation list after each installment of taxes becomes due and reporting thereon the collection of taxes made by him not theretofore reported, the district treasurer shall, before each installment of taxes becomes due, redeliver to the county treasurer said recapitulation list. The county treasurer, prior to the time of redelivery of said recapitulation list and report to the district treasurer, shall, in each instance, report to the county auditor the amount of money which he has collected for and on behalf of the district since his last report, and thereupon the auditor shall draw his warrant for the same, placing the same in the hands of the county treasurer who is authorized to pay the said moneys to the district treasurer at the time of delivering said recapitulation list and report.
Sec. 5. Section 51 of the above-entitled act, being section 8068, N.C.L. 1929, as last amended by chapter 42, Statutes of Nevada 1951, is hereby amended to read as follows:
Section 51. On or before the first Tuesday of September of each year the board of directors of each irrigation district shall publish in at least one issue of some newspaper published in the county where the office of the district is located a full, true, and correct statement of the financial condition of said district on the first day of that year, giving a statement of all liabilities and assets of the district.
Sec. 6. For the purpose of putting this act into effect, all assessments levied and collected under this act for the initial period commencing on January 1, 1955, shall be for the 6-month period from January 1, 1955, to June 30, 1955. The assessment roll shall be prepared on an annual basis as heretofore done but assessments shall be collected to the extent of one half thereof; that is to say, to the extent of the installments of assessments due prior to the first Monday of December 1955 and the first Monday of March 1956.
For all other purposes, this act shall become effective July 1, 1955, and assessments for the fiscal year July 1, 1955, to June 30, 1956, shall be assessed, levied and collected as in this act provided and for each fiscal year thereafter in the same manner; provided that nothing contained in this act shall affect the correction or processing of the assessments made for the 6-month period from January 1, 1955, to June 30, 1955, in accordance with the law then in existence.
________
κ1954 Statutes of Nevada, 7th Special Session, Page 24κ
Assembly Bill No. 4Committee of the Whole.
CHAPTER 9
AN ACT authorizing the governor to enter into agreements with the United States, its departments or agencies for the purpose of securing federal aid and benefits to alleviate the present livestock emergency; to match such aid with moneys from the unexpended and unappropriated moneys of the general fund; and to provide for the disbursement of such aid.
[Approved January 11, 1954]
Whereas, Draught and other conditions beyond control are now threatening to destroy the livestock industry and economy of the State of Nevada; and
Whereas, It is anticipated that the Congress of the United States may authorize some manner of federal aid to alleviate such condition in the nature of loans, grants, or other benefits, such to be made available to the states on a money matching basis; now, therefore,
The People of the State of Nevada, represented in Senate and Assembly,
do enact as follows:
Section 1. The governor of the State of Nevada is hereby authorized to enter into agreements with the United States, its departments or agencies, respecting the granting and extending of financial aid, or any other form of benefits, to the states for the benefit of persons, firms or corporations engaged in the livestock industry.
Sec. 2. Before any such agreement be entered into, the governor after diligent inquiry, shall determine by proclamation that such an emergency exists as in the interests of the livestock industry of the state warrants a request for federal aid, money, or such other type of benefit as may be available. From and after the issuing of such proclamation the governor may match such available federal funds, or benefits, from the unexpended and unappropriated moneys in the general fund of the state treasury not to exceed the total sum of $30,000.
Sec. 3. The governor, or such commission, department or agency of the State of Nevada, as he may designate and entrust with the disbursement of the moneys or benefits made available shall have the authority to adopt such rules and regulations as may be necessary for the proper administration thereof, and in the event the benefits are in the form of money each and every expenditure from said fund shall be approved by the state board of examiners in the manner provided generally for the payment of claims against the state.
Sec. 4. The State of Nevada, by and through the acts of its governor, in accepting the agreements entered into, shall be bound and obligated to perform the agreements fully as to all the terms thereof for the duration of the agreements.
Sec. 5. The governor, or any commission, department or agency he may designate, is hereby specifically empowered and authorized to enter into and perform the aforesaid agreements notwithstanding the limits or provisions of any act to the contrary, and any part or parts of such act or acts inconsistent with the powers herein granted are hereby declared not applicable insofar as they are inconsistent with this act.
κ1954 Statutes of Nevada, 7th Special Session, Page 25 (CHAPTER 9, AB 4)κ
parts of such act or acts inconsistent with the powers herein granted are hereby declared not applicable insofar as they are inconsistent with this act.
Sec. 6. This act shall become effective upon passage and approval.
________
Assembly Bill No. 1Committee of the Whole.
CHAPTER 10
AN ACT supplementary to that certain act entitled, An Act concerning public schools of the State of Nevada, establishing and defining certain crimes and providing punishment therefor, and repealing certain acts and parts of acts relating thereto, approved March 15, 1947; providing for the quarterly payments of apportionments from state school funds to the public schools of the State of Nevada upon the basis of the current school years average daily attendance; providing for adjustments of quarterly apportionments; defining certain words and terms; appropriating a sum of money to carry out the purposes of this act; providing for the expiration of this supplementary act under certain conditions or on a certain day; and other matters properly relating thereto.
[Approved January 11, 1954]
The People of the State of Nevada, represented in Senate and Assembly,
do enact as follows:
Section 1. From and after July 1, 1953, until such date when the money herein appropriated has been expended for the purposes and in the manner herein specified, or until June 30, 1955, whichever date is earlier, all apportionments from state school funds to the public schools of the State of Nevada shall be paid quarterly upon the basis of the current school years average daily attendance as estimated by the trustees of a school district and as approved by the deputy superintendent of public instruction for that educational supervision district, provided:
1. That these quarterly apportionments shall be subject to adjustment from time to time as the need therefor may appear and a final adjustment shall be made in the July apportionment of the succeeding year by adding or subtracting the difference between the amount paid in the previous year and the amount computed on the actual average daily attendance of the highest 6 months of the previous year so that for any school year the adjusted amount paid shall be equal to but shall not exceed the sum computed from the highest 6 months of average daily attendance.
2. That the total amount of state aid paid to any one school district shall not be less than that computed from the previous years highest 6 months average daily attendance, when a petition, approved by the deputy superintendent of public instruction of that educational supervision district, from such school districts trustees justifies to the state superintendent of public instruction that such computation was necessary to meet obligations made by such trustees in good faith.
Sec. 2. The words school year as used in this act have in this act the signification attached to them in section 324 of that certain act entitled, An Act concerning public schools of the State of Nevada, establishing and defining certain crimes and providing punishment therefor, and repealing certain acts and parts of acts relating thereto, approved March 15, 1947, and being chapter 63, Statutes of Nevada 1947.
κ1954 Statutes of Nevada, 7th Special Session, Page 26 (CHAPTER 10, AB 1)κ
the signification attached to them in section 324 of that certain act entitled, An Act concerning public schools of the State of Nevada, establishing and defining certain crimes and providing punishment therefor, and repealing certain acts and parts of acts relating thereto, approved March 15, 1947, and being chapter 63, Statutes of Nevada 1947.
Sec. 3. For the purpose of paying the state apportionments to public elementary and high schools of the State of Nevada on the basis of current average daily attendance as in this act provided, there is hereby appropriated from any money in the general fund not otherwise appropriated the sum of one million one hundred thousand dollars ($1,100,000). The appropriation herein made is in addition to the appropriations made by sections 51 and 53 of that certain act entitled, An Act making appropriations from the general fund, the state highway fund and the county gas tax fund for the support of the civil government of the State of Nevada for the two fiscal years beginning July 1, 1953, and ending June 30, 1955; and other matters properly relating thereto, approved March 27, 1953, being chapter 294, Statutes of Nevada 1953, and by that certain act entitled, An Act appropriating the sum of $2,000,000 for additional teacher and pupil apportionments as provided in that certain act entitled, An Act concerning public schools of the State of Nevada, establishing and defining certain crimes and providing punishment therefor, and repealing certain acts and parts of acts relating thereto, approved March 15, 1947, for the biennium ending June 30, 1955, approved March 28, 1953, being chapter 323, Statutes of Nevada 1953.
Sec. 4. This act shall become effective on passage and approval, and the provisions thereof shall operate retroactively from July 1, 1953. On June 30, 1955, or prior thereto, whenever the difference between the apportionments from state school funds to the public schools, computed on the basis of the current school years average daily attendance and the apportionments which would have been made upon the basis of the previous school years average daily attendance, is equal to the sum of $1,100,000, this act shall expire and thereafter apportionments from state school funds to the public schools shall be upon the basis of the previous school years average daily attendance as provided by the provisions of that certain act entitled, An Act concerning public schools of the State of Nevada, establishing and defining certain crimes and providing punishment therefor, and repealing certain acts and parts of acts relating thereto, approved March 15, 1947, as amended, being chapter 63, Statutes of Nevada 1947.
________
κ1954 Statutes of Nevada, 7th Special Session, Page 27κ
Assembly Bill No. 3Committee of the Whole.
CHAPTER 11
AN ACT appropriating the sum of $75,000 for the purpose of supplementing presently appropriated moneys available for salary payments by reason of additional salary payments being required under the uniform and equal pay plan provided for in Chapter 351, Statutes of Nevada 1953, and authorizing the state board of examiners to disburse the same.
[Approved January 11, 1954]
Whereas, Chapter 351, Statutes of Nevada 1953, creating a department of personnel, was enacted by the forty-sixth session of the legislature of the State of Nevada for the purpose of providing all citizens a fair and equal opportunity for public service, establishing conditions of service to attract officers and employees of character and ability, establishing uniform job and salary classifications, and increasing the efficiency and economy of governmental departments and agencies by the improvement of methods of personnel administration; and
Whereas, The task of classifying all of the employees of the state as required by the provisions of chapter 351, Statutes of Nevada 1953, has been completed, and uniform salaries, wage rates and classification, and the so-called pay plan have been determined and established, thus making possible the inauguration of the pay plan as of July 1, 1954; and
Whereas, It now appears that as to certain of the departments, commissions and agencies of the state the funds appropriated by the forty-sixth session of the legislature are insufficient with which to meet the salaries as equalized and adjusted under said pay plan; now, therefore,
The People of the State of Nevada, represented in Senate and Assembly,
do enact as follows:
Section 1. There is hereby appropriated out of the unexpended and unappropriated moneys in the general fund of the State of Nevada the sum of $75,000 for the purpose of meeting any deficiency that may exist between the appropriated funds of the respective departments, commissions and agencies of the State of Nevada, as fixed by the forty-sixth session of the legislature, and the salary requirements of such departments, commissions and agencies as will be required to be paid under the pay plan as adopted under the provisions of Chapter 351, Statutes of Nevada 1953.
Sec. 2. The state board of examiners, upon the recommendation of the personnel director, is authorized to allocate and disburse, on a monthly basis, to the various departments, commissions and agencies of the State of Nevada, out of said $75,000 fund hereby created, such sums of money as may from time to time be required, as when added to the funds already appropriated or available, shall equal the monthly amount of money required to meet and pay the salary needs of such respective departments, commissions and agencies under the pay plan as adopted.
κ1954 Statutes of Nevada, 7th Special Session, Page 28 (CHAPTER 11, AB 3)κ
respective departments, commissions and agencies under the pay plan as adopted.
Sec. 3. The part or parts of any act inconsistent with the authority herein granted to the state board of examiners are declared not applicable insofar as they are inconsistent with this act.
Sec. 4. Any moneys hereby appropriated remaining unexpended on June 30, 1955, shall revert to the general fund.
Sec. 5. This act shall become effective upon passage and approval.
________
Senate Bill No. 5Senator Lemaire.
CHAPTER 12
AN ACT to amend the title of and to amend an act entitled, An Act relating to the taxation of personal property in transit through the State of Nevada; supplementary to an act entitled An act to provide revenue for the support of the government of the State of Nevada, and to repeal certain acts relating thereto, approved March 23, 1891, as the same has been amended; defining in transit through this state, and other terms used in this act; providing penalties for the evasion of the provisions of this act and providing for the recovery of taxes wrongfully withheld, approved March 16, 1949.
[Approved January 11, 1954]
The People of the State of Nevada, represented in Senate and Assembly,
do enact as follows:
Section 1. The title of the above-entitled act, being chapter 77, Statutes of Nevada 1949, is hereby amended to read as follows:
An Act relating to the taxation of personal property in transit through the State of Nevada; supplementary to an act entitled, An act to provide revenue for the support of the government of the State of Nevada, and to repeal certain acts relating thereto, approved March 23, 1891, as the same has been amended; supplementary to an act entitled, An Act to provide revenue for the support of the government of the State of Nevada and its political subdivisions; fixing the duties of certain officers; defining certain crimes and providing penalties therefor, and other matters properly connected therewith, and to repeal certain acts and parts of acts in conflict herewith, approved March 30, 1953, as the same has been amended; defining in transit through this state, and other terms used in this act; providing penalties for the evasion of the provisions of this act and providing for the recovery of taxes wrongfully withheld.
Sec. 2. Section 1 of the above-entitled act, being chapter 77, Statutes of Nevada 1949, is hereby amended to read as follows:
Section 1. This act shall be deemed supplementary to sections 5 and 6 of that certain act, entitled, An Act to provide revenue for the support of the government of the State of Nevada, and to repeal certain acts relating thereto, approved March 23, 1891, being chapter 99, Statutes of Nevada 1891, and to sections 1 and 3 of that certain act entitled, An Act to provide revenue for the support of the government of the State of Nevada and its political subdivisions; fixing the duties of certain officers; defining certain crimes and providing penalties therefor, and other matters properly connected therewith, and to repeal certain acts and parts of acts in conflict herewith, approved March 30, 1953, being chapter 344, Statutes of Nevada 1953.
κ1954 Statutes of Nevada, 7th Special Session, Page 29 (CHAPTER 12, SB 5)κ
act entitled, An Act to provide revenue for the support of the government of the State of Nevada and its political subdivisions; fixing the duties of certain officers; defining certain crimes and providing penalties therefor, and other matters properly connected therewith, and to repeal certain acts and parts of acts in conflict herewith, approved March 30, 1953, being chapter 344, Statutes of Nevada 1953.
Sec. 3. Section 2 of the above-entitled act, being chapter 77, Statutes of Nevada 1949, is hereby amended to read as follows:
Section 2. Personal property within this state as mentioned in either of the sections 5 or 6 of chapter 99, Statutes of Nevada 1891, or in either of the sections 1 or 3 of chapter 344, Statutes of Nevada 1953, shall not include personal property in transit through this state as defined in this act.
Sec. 4. This act shall become effective upon passage and approval.
________
Senate Bill No. 6Senator Lemaire.
CHAPTER 13
AN ACT to amend an act entitled, An Act to provide revenue for the support of the government of the State of Nevada and its political subdivisions; fixing the duties of certain officers; defining certain crimes and providing penalties therefor, and other matters properly connected therewith, and to repeal certain acts and parts of acts in conflict herewith, approved March 30, 1953.
[Approved January 12, 1954]
The People of the State of Nevada, represented in Senate and Assembly,
do enact as follows:
Section 1. Section 1 of the above-entitled act, being chapter 344, Statutes of Nevada 1953, is hereby amended to read as follows:
Section 1. All property of every kind and nature whatsoever within this state shall be subject to taxation except:
First-All lands and other property owned by the state, or by the United States, not taxable because of the constitution or laws of the United States, or by any county, incorporated farm bureau, domestic, municipal corporation, irrigation, drainage, or reclamation district, town or village in this state, and all public schoolhouses, with lots appurtenant thereto, owned by any legally created school district within the state; also nonprofit private schools, with lots appurtenant thereto, and furniture and equipment, drainage ditches and canals, together with the lands which are included in the rights-of-way of such.
Second-Unpatented mines and mining claims; provided, that nothing in this section shall be so construed as to exempt from taxation possessory claims to the public lands of the United States or of this state or improvements thereon, or the proceeds of the mines; and provided further, that nothing herein shall be so construed as to interfere with the primary title to the lands belonging to the United States.
κ1954 Statutes of Nevada, 7th Special Session, Page 30 (CHAPTER 13, SB 6)κ
Third-Churches, chapels, other than marriage chapels, and other buildings used for religious worship, with their furniture and equipment, and the lots of ground on which they stand used therewith and necessary thereto, owned by some recognized religious society or corporation and parsonages so owned; provided, that when any such property is used exclusively or in part for any other than church purposes, and a rent or other valuable consideration is received for its use, the same shall be taxed.
Fourth-The funds, furniture, paraphernalia, and regalia owned by any lodge of the order of Free and Accepted Masons, or the Independent Order of Odd Fellows, or of any similar charitable organization, or by any benevolent or charitable society so long as the same shall be used for the legitimate purposes of such lodge or society, or for such charitable or benevolent purposes; provided, that such exemption shall in no case exceed the sum of five thousand dollars to any one lodge, society, or organization.
Fifth-All cemeteries and graveyards set apart and used for and open to the public for the burial of the dead, when no charge is made for burial therein.
Sixth-The property of widows and orphan children, not to exceed the amount of one thousand dollars; the property including community property to the extent only of his or her right or interest therein of all totally blind persons, not to exceed the amount of three thousand dollars; provided, that no such exemption shall be allowed to anyone but actual bona fide residents of this state, and shall be allowed in but one county in this state to the same family, and the party or parties claiming such exemption shall make an affidavit before the county assessor of such residence, and that such exemption has been claimed in no other county in this state for that year.
Seventh-The real property owned and used exclusively by any post of any national organization of ex-service men or women for the legitimate purposes and customary objects of such posts; provided, that such exemption shall in no case exceed the sum of five thousand ($5,000) dollars to any one post or organization thereof. The property of any person who has served a minimum of 90 days on active duty (unless sooner discharged or retired by reason of service-incurred disability) in the armed forces of the United States in time of war, the definition of service in time of war to be determined from the dates of beginning of wars as determined by presidential proclamation or by act or resolution of congress, or who has served in the armed forces of the United States after June 1, 1950, and prior to such date as shall thereafter be determined by presidential proclamation or by act or resolution of congress, and upon severance of such service has received an honorable discharge or certificate of service from such armed forces, or who, having so served, is still serving in such armed forces, shall be exempt from taxation to the extent of one thousand ($1,000) dollars assessed valuation of such property; provided, however, that for the purpose of this section the first one thousand ($1,000) dollars assessed valuation of property in which such person has any interest shall be deemed the property of such person.
κ1954 Statutes of Nevada, 7th Special Session, Page 31 (CHAPTER 13, SB 6)κ
assessed valuation of property in which such person has any interest shall be deemed the property of such person. Such exemptions shall be allowed only to claimants who shall make an affidavit annually, on or before the second Monday in November for the purpose of being exempt on the tax roll; provided, however, that said affidavit be made at any time by a person claiming exemption from taxation on personal property. Said affidavit to be made before the county assessor to the effect that they are actual bona fide residents of the State of Nevada and have been an actual bona fide resident of the State of Nevada and established his residence for a period of more than 3 years immediately preceding the making of said affidavit, that such exemption is claimed in no other county within this state; provided, however, that persons in actual military service shall be exempt during the period of such service from filing annual affidavits of exemption and the county assessors are directed to continue to grant exemption to such persons on the basis of the original affidavit filed; provided further, that in the case of any person who has entered the military service without having previously made and filed an affidavit of exemption, such affidavit may be made in his or her behalf during the period of such service by any person having knowledge of the facts; and provided further, that the assessors of each of the several counties of this state shall require, before allowing any veterans exemption pursuant to the provisions of this act, proof of status of such veteran, and for that purpose shall require production of an honorable discharge or certificate of service or certified copy thereof, or such other proof of status as may be necessary, and any person who shall make a false affidavit or produce false proof to the assessor, and as a result of such false affidavit or false proof a tax exemption is allowed to a person not entitled to such exemption, such person shall be fined in any amount not exceeding one thousand ($1,000) dollars or sentenced to not more than one (1) year in the county jail or to both such fine and imprisonment.
Eighth-There shall also be exempt from taxation of all real property owned by any fraternity or chapter thereof, when the same is composed of students of the University of Nevada and used as a home for its members; provided, that such exemption shall in no case exceed the sum of five thousand dollars ($5,000) to any one fraternity or chapter thereof.
Ninth-The buildings, with their furniture and equipments, and the lots of ground on which they stand, used therewith and necessary thereto of the Nevada Art Gallery, Inc., the Young Mens Christian Association, the Young Womens Christian Association, the American National Red Cross or any of its chapters in the State of Nevada, the Salvation Army Corps, Girl Scouts of America, and the Boy Scouts of America; provided, that when any such property is used for other than Nevada Art Gallery, Inc., Young Mens Christian Association, Young Womens Christian Association, American National Red Cross, or any of its chapters in the State of Nevada, Salvation Army Corps, Girl Scouts of America, or Boy Scouts of America purposes, and a rent or other valuable consideration is received for its use, the same shall be taxed.
κ1954 Statutes of Nevada, 7th Special Session, Page 32 (CHAPTER 13, SB 6)κ
Girl Scouts of America, or Boy Scouts of America purposes, and a rent or other valuable consideration is received for its use, the same shall be taxed.
Tenth-All real and personal property of the Nevada Childrens Foundation, Inc., in the State of Nevada, shall be exempt from taxation; provided, that when and if such property is used for any purpose other than carrying out the legitimate functions of the Nevada Childrens Foundation, Inc., the same shall be taxed.
Eleventh-The buildings, furniture and equipment of noncommercial theaters owned and operated by nonprofit educational corporations organized for the exclusive purpose of conducting classes in theater practice and the production of plays on a nonprofessional basis shall be exempt from taxation; provided, that such corporation shall provide in its articles of incorporation that the property for which the tax exemption is requested shall revert to the county in which it is located upon the cessation of the activities of the said noncommercial theater; provided, that such exemption shall in no case exceed the sum of $5,000 to any one such nonprofit educational corporation.
Twelfth-Notwithstanding any other provisions of this act or any section or subsection thereof, all claims for tax exemptions on real property shall be filed on or before the second Monday in November of the year for which the exemption is claimed.
Sec. 2. Section 14 of the above-entitled act, being chapter 344, Statutes of Nevada 1953, is hereby amended to read as follows:
Section 14. The assessor shall also make a map or plat of the various blocks within any incorporated city or town, and shall mark thereon the various subdivisions, as they are assessed; and in such subdivision he shall mark the names of persons to whom it is assessed.
Sec. 3. Section 16 of the above-entitled act, being chapter 344, Statutes of Nevada 1953, is hereby amended to read as follows:
Section 16. As soon as completed, the assessment roll shall be delivered by the assessor to the clerk of the board of county commissioners. The clerk of the board of county commissioners shall thereupon immediately give notice thereof, and of the time the board of equalization will meet to equalize assessments, by publication in a newspaper of the county, if there be one so published, and by posting at the front door of the courthouse, and in such additional manner as the board of county commissioners may direct. Said assessment roll shall be open to inspection at all times while in the possession of the clerk by any person of the county. In the event that the assessor shall fail to deliver said assessment roll in the manner and at the time specified herein, no salary or other compensation shall be allowed him by the board of county commissioners for any day during which such roll is not so delivered, unless excused by the board of county commissioners.
Sec. 4. Section 17 of the above-entitled act, being chapter 344, Statutes of Nevada 1953, is hereby amended to read as follows:
Section 17. The assessment made by the county assessor, and by the Nevada tax commission, as equalized according to law, shall be the only basis for property taxation by any city, town, school, road, or other district, in that county.
κ1954 Statutes of Nevada, 7th Special Session, Page 33 (CHAPTER 13, SB 6)κ
the Nevada tax commission, as equalized according to law, shall be the only basis for property taxation by any city, town, school, road, or other district, in that county. The provisions of this act as to assessment shall not apply to property of an interstate or intercounty nature presently required to be assessed by the Nevada tax commission as provided by that certain act entitled, An Act in relation to public revenues, creating the Nevada tax commission and the state board of equalization, defining their powers and duties, and matters relating thereto, and repealing all acts and parts of acts in conflict herewith, approved March 23, 1917, being chapter 177, Statutes of Nevada 1917, and all acts amendatory thereof and supplementary thereto.
Sec. 5. Section 18 of the above-entitled act, being chapter 344, Statutes of Nevada 1953, is hereby amended to read as follows:
Section 18. The board of county commissioners of each county shall constitute a board of equalization, of which board the clerk of the board of county commissioners shall be the clerk. The board of equalization of each county shall meet during the month of January of each year, and shall hold such number of meetings during said month as may be necessary to care for the business of equalization presented to it; provided, however, that the business of equalization must be concluded during said month of January. The board of equalization shall have power to determine the valuation of any property assessed by the assessor, and may change and correct any valuation found to be incorrect either by adding thereto or deducting therefrom such sum as shall be necessary to make it conform to the actual or full cash value of the property assessed, whether such valuation was fixed by the owner or the assessor; except, that where the person complaining of the assessment of his property has refused to give the assessor his list under oath, as required by this act, no reduction shall be made by the board of equalization from the assessment of the assessor. If the board of equalization finds it necessary to add to the assessed valuation of any property on the assessment roll, it shall direct the clerk to give notice to the person so interested by registered letter, deposited in the post office, or express, or by personal service, naming the day when it shall act on the matter, and allowing a reasonable time to appear. On the day after the adjournment of the board of equalization the clerk shall prepare a list of the names of those whose assessment has been added to by the board of equalization, and who did not appear before the said board of equalization, and shall cause such list to be published one time in a newspaper of the county, if there be one so published, and to be posted at the front door of the courthouse, and any person whose name appears thereon and who makes affidavit to the effect that he did not receive the notice required to be given by the clerk, may appear before the state board of equalization and shall be given a hearing. The secretary of the state board of equalization shall note all changes made and certify them to the county auditor, or clerk as the case may be, who shall make the changes required by the said state board upon the assessment roll.
κ1954 Statutes of Nevada, 7th Special Session, Page 34 (CHAPTER 13, SB 6)κ
required by the said state board upon the assessment roll. The county assessor shall attend all meetings of the county board of equalization, without additional compensation.
Sec. 6. Section 45 of the above-entitled act, being chapter 344, Statutes of Nevada 1953, is hereby amended to read as follows:
Section 45. In all suits brought by the district attorney of his county for delinquent taxes, the said district attorney is hereby authorized and empowered to make, in the summons and complaint, additional and more certain description than that contained in the assessment roll of the real property assessed and upon which suit is brought for the taxes due thereon, as he may deem proper, whether the same is an estate in fee, possessory claims, or claim to or right of possession to any lands; and where such additional description is made, evidence may be introduced to prove that the property described in the summons and complaint is the same property as that described in the assessment roll; provided, that the complaint and summons shall aver such fact, and the judgment and execution, and all proceedings, thereafter, shall follow the description given in the assessment roll, and the additional description given in the summons and complaint.
Sec. 7. Section 49 of the above-entitled act, being chapter 344, Statutes of Nevada 1953, is hereby amended to read as follows:
Section 49. The provisions of that certain act entitled, An Act to regulate proceedings in civil cases in this state and to repeal all other acts in relation thereto, approved March 17, 1911, and the Nevada Rules of Civil Procedure, so far as the same are not inconsistent with the provisions of this act, are hereby made applicable to the proceedings under this act, and any deed derived from the sale of real property under this act shall be conclusive evidence of the title, except as against actual frauds or the payment of the taxes by one not a party to the action or judgment in or upon which such sale was made, and shall entitle the holder thereof to possession of such property, which possession may be obtained by action in a justices court for the unlawful withholding whereof in the same manner as where tenants hold over after the expiration of their lease.
Sec. 8. Section 60 of the above-entitled act, being chapter 344, Statutes of Nevada 1953, is hereby amended to read as follows:
Section 60. If the person or persons, company or corporation so assessed shall neglect or refuse to pay such taxes on demand of the assessor, the assessor, or his deputy, shall seize sufficient of the personal property of the person or persons, company or corporation so neglecting or refusing to pay, to satisfy the taxes and costs, and shall post a notice of such seizure, with a description of the property, in three public places in the township or district where it is seized, and shall at the expiration of five days, proceed to sell, at public auction, at the time and place mentioned in the notice, to the highest bidder, for lawful money of the United States, a sufficient quantity of said property to pay the taxes and expenses incurred; and for this service the assessor shall be allowed from the delinquent party a fee of three dollars.
κ1954 Statutes of Nevada, 7th Special Session, Page 35 (CHAPTER 13, SB 6)κ
dollars. Upon payment of the purchase money, he shall deliver to the purchaser of the property sold, with a certificate of the sale, the amount of taxes or assessment, and the expenses thereon, for which the property was sold, whereupon the title of the property so sold shall rest absolutely in the purchaser. If, in any instance, the county assessor shall be unable to find, seize, and sell sufficient of the property of such person, persons, company or corporation to pay such taxes and costs of sale; and such person, persons, company or corporation shall neglect or refuse to turn out to the assessor property sufficient to pay such taxes and costs of sale, it shall be the duty of the assessor, if the sum exceed three hundred dollars, to go before the district court or the judge thereof, at chambers, and in cases of three hundred dollars and less sums, then before a justice of the peace of the township wherein such party may reside, and make affidavit of the fact of assessment, the amount of taxes, the inability to find and seize property sufficient to pay such taxes and costs of sale; also, the fact of neglect or refusal to pay the same, or turn out property sufficient to pay the same and costs of sale. And on the filing of such affidavit, the court or judge, or justice of the peace, as the case may be, shall issue a citation, ordering the party to appear forthwith, or at a subsequent period not to exceed five days, before such court, judge or justice of the peace to answer under oath concerning his property. Such citation may be served by the assessor, sheriff, or any constable of the county, and shall be served by delivering a copy thereof to such party personally. On the examination, if it shall appear that such party or parties have any money, goods, chattels, or effects, the judge or justice of the peace shall order sufficient thereof to be turned out to the assessor to satisfy such taxes and costs of sale, and also costs of proceeding on the citation; and in case of a willful neglect or refusal by such party either to obey the order of citation or the order to pay, or to turn out property aforesaid, such party or parties shall be deemed in contempt of such court, judge, or justice of the peace, and may be proceeded against as in other cases of contempt, in civil cases in the courts of justice in this state. For service under the provisions of this section, such fees shall be allowed as for similar services in civil cases, to be collected only from parties owing such taxes. In other respects than herein provided, the proceedings under this section shall be conducted as provided in that certain act entitled, An Act to regulate proceedings in civil cases in this state and to repeal all other acts in relation thereto, approved March 17, 1911, regulating proceedings supplemental to executions; and in case it appears from the affidavit of the assessor that such person or persons owing such taxes is about to absent himself, herself, or themselves from the county, or is about to convey his property with intent fraudulently, to evade the payment of such taxes, in such cases the citation herein mentioned may direct the officer serving the same, to arrest such party or parties and bring him, her or them before the court, judge or justice of the peace issuing the same. It shall not be lawful for a party served with the citation mentioned in this section, to sell or transfer his, her or their property or effects, so as to defeat the collection of taxes mentioned, or costs, or any part thereof.
κ1954 Statutes of Nevada, 7th Special Session, Page 36 (CHAPTER 13, SB 6)κ
this section, to sell or transfer his, her or their property or effects, so as to defeat the collection of taxes mentioned, or costs, or any part thereof. Any person or persons so doing shall be deemed guilty of a misdemeanor, and on conviction thereof shall pay a fine not to exceed two hundred dollars; and should the said taxes fail to be collected by such process, then no future liability shall attach to said assessor therefor.
Sec. 9. Section 62 of the above-entitled act, being chapter 344, Statutes of Nevada 1953, is hereby amended to read as follows:
Section 62. The assessor shall, on or before the fifth day of each month, return to the auditor a list of all collections made under the provisions of sections 59 and 60 of this act, under oath, and shall, at the same time, return all the original schedules of assessment of such property made the previous month, which schedules, after comparing with the sworn list of collections, the auditor shall file in his office, and shall enter upon the assessment roll of his county for that year, when the same shall have come into his hands, and mark the word paid opposite the name of each party whose taxes are so paid. It shall also be the duty of the assessor, on or before the fifth day of each month, to pay over to the treasurer of the county all moneys collected under the provisions of sections 59 and 60 of this act, taking duplicate receipts from said treasurer for the amount so paid, one of which receipts the assessor shall file with the auditor.
Sec. 10. Section 65 of the above-entitled act, being chapter 344, Statutes of Nevada 1953, is hereby amended to read as follows:
Section 65. Before the first of June in each year, the state controller shall transmit to the several county auditors a sufficient number of said blank tax receipts for use in each county. The county auditor, on receiving such tax receipts, shall receipt to the controller for the number so received, and shall immediately countersign and deliver them to the county assessor, taking his receipt for the number so delivered.
Sec. 11. Section 70 of the above-entitled act, being chapter 344, Statutes of Nevada 1953, is hereby amended to read as follows:
Section 70. For the purpose of putting this act in effect, all assessments levied and collected under this act for the initial period commencing on January 1, 1955, shall be for the 6-month period from January 1, 1955, to June 30, 1955. The tax roll shall be prepared on an annual basis as heretofore done but taxes levied thereon shall be collected to the extent of one-half thereof; that is to say, to the extent of the installments of taxes due prior to the first Monday of December 1955 and the first Monday of March 1956. Personal property taxes collected at the time of assessment by the assessor as provided by section 59 of this act shall be collected only to the extent of one-half the annual levy. Exemptions provided by section 1 of this act shall be allowed for the period from January 1, 1955, to June 30, 1955.
For all other purposes, this act shall become effective July 1, 1955, and taxes for the fiscal year July 1, 1955, to June 30, 1956, shall be assessed, levied and collected as in this act provided and for each fiscal year thereafter in the same manner; provided, that nothing contained in this act shall affect the equalization or processing of the assessments made for the 6-month period from January 1, 1955, to June 30, 1955, in accordance with the law then in existence.
κ1954 Statutes of Nevada, 7th Special Session, Page 37 (CHAPTER 13, SB 6)κ
fiscal year thereafter in the same manner; provided, that nothing contained in this act shall affect the equalization or processing of the assessments made for the 6-month period from January 1, 1955, to June 30, 1955, in accordance with the law then in existence.
Sec. 12. Section 71 of the above-entitled act, being chapter 344, Statutes of Nevada 1953, is hereby amended to read as follows:
Section 71. This act shall not be construed to repeal or to limit in any way the provisions of that certain act entitled, An Act relating to the taxation of personal property in transit through the State of Nevada; supplementary to an act entitled An Act to provide revenue for the support of the government of the State of Nevada, and to repeal certain acts relating thereto, approved March 23, 1891, as the same has been amended; supplementary to an act entitled, An Act to provide revenue for the support of the government of the State of Nevada and its political subdivisions; fixing the duties of certain officers; defining certain crimes and providing penalties therefor, and other matters properly connected therewith, and to repeal certain acts and parts of acts in conflict herewith, approved March 30, 1953, as the same has been amended; defining in transit through this state, and other terms used in this act; providing penalties for the evasion of the provisions of this act and providing for the recovery of taxes wrongfully withheld, approved March 16, 1949, and being chapter 77, Statutes of Nevada 1949, as amended.
Sec. 13. This act shall become effective upon passage and approval.
________
Senate Bill No. 7Senator Lemaire.
CHAPTER 14
AN ACT to amend an act entitled, An Act to amend an act entitled, An act in relation to public revenues, creating the Nevada tax commission, and the state board of equalization, defining their powers and duties, and matters relating thereto, and repealing all acts and parts of acts in conflict herewith, approved March 23, 1917, as amended, approved March 28, 1953.
[Approved January 12, 1954]
The People of the State of Nevada, represented in Senate and Assembly,
do enact as follows:
Section 1. Section 7 of the above-entitled act, being chapter 336, Statutes of Nevada 1953, is hereby amended to read as follows:
Section 7. For the purpose of putting this act into effect for the initial period commencing January 1, 1955, all property enumerated in section 2 of this act and all other property required by law to be assessed by the Nevada tax commission shall be assessed for the 6-month period from January 1, 1955, to June 30, 1955. That is to say, the valuations for assessment purposes shall be on an annual basis but taxes levied thereon shall be collected only to the extent of one-half thereof in the same manner as property assessed by county assessors for the same period.
κ1954 Statutes of Nevada, 7th Special Session, Page 38 (CHAPTER 14, SB 7)κ
For all other purposes this act shall become effective July 1, 1955, and the assessments for the fiscal year commencing July 1, 1955, and ending June 30, 1956, and each fiscal year thereafter shall be fixed, determined and equalized as provided in this act; provided, however, that nothing contained herein shall be construed to prevent the Nevada tax commission from carrying out its duties in equalizing and processing the assessments for the 6-month period from January 1, 1955, to June 30, 1955, under provisions of existing law.
Sec. 2. This act shall become effective upon passage and approval.
________
Senate Bill No. 8Senator Lemaire.
CHAPTER 15
AN ACT to amend an act entitled, An Act regulating the fiscal management of counties, cities, towns, school districts, and other governmental agencies or political subdivisions of the State of Nevada; repealing certain acts and parts of acts, and other matters properly connected herewith, approved March 28, 1953.
[Approved January 12, 1954]
The People of the State of Nevada, represented in Senate and Assembly,
do enact as follows:
Section 1. Section 3 of the above-entitled act, being chapter 335, Statutes of Nevada 1953, is hereby amended to read as follows:
Section 3. It shall be the duty of the county commissioners of each county in this state, between March 1 and April 1 of each year, and the governing board of other political subdivisions in this state, between February 1 and March 1 of each year, to prepare a budget of the amount of money estimated to be necessary to pay the expenses of conducting the public business of such political subdivisions for the next fiscal year starting the following July 1. Such budget shall be prepared in such detail as to the aggregate sums and the items thereof as shall be prescribed by the Nevada tax commission, and shall in any event show the following details:
1. The total assessed valuation of the tax roll prepared for the current fiscal year, and upon which quarterly installments will be collected in the next fiscal year starting the following July 1.
2. The estimated valuation of personal property for the next fiscal year starting the following July 1, which is not placed on the tax roll but collected by the county assessor at the time of assessment.
3. The total aggregate assessed valuation upon which taxes will be collected in the next fiscal year starting the following July 1.
4. The estimated unencumbered cash balance at the beginning of the following fiscal year.
5. The estimated receipts from all sources for the next fiscal year.
6. The estimated expenditures for the next fiscal year.
7. The amount required for the next fiscal year from taxation and the tax rate necessary to produce it.
κ1954 Statutes of Nevada, 7th Special Session, Page 39 (CHAPTER 15, SB 8)κ
If any county is unable to complete its budget by April 1 and if any other political subdivision is unable to complete its budget by March 1, a grace period of two weeks may be obtained within which to complete such budget; provided, the county or other political subdivision makes such request to the Nevada tax commission prior to its due date, setting forth in such statement satisfactory reasons for such request.
Upon the failure of any county or other political subdivision to complete its budget by the due date, or within the grace period, if such grace period has been obtained, the members of the governing body of such county or other political subdivision shall each be deemed guilty of a misdemeanor in office.
Upon the completion of said budget, it shall, in the case of a county, be signed by the commissioners of the county approving same and by the county clerk; and shall be forthwith filed in the office of the recorder an auditor; and in the case of any other political subdivision it shall be signed by the governing board. Budgets for cities and municipalities shall be filed with the city clerk; and for a town, school district, county high school, or high school district or educational district, it shall be filed with the auditor and recorder of the county wherein such town, school district, high school or high school district or educational district is situated. The estimated receipts and expenditures for the fiscal year for which such budget is prepared, the aggregate valuation and tax rates as shown by said budget, shall be published once, at least fifteen days prior to the date when such budget shall become effective, in the official newspaper of the county or political subdivision, if there be one, or if there be no official newspaper, then in a newspaper to be designated by the respective governing board of the county or political subdivision for which said budget pertains; provided, that when the estimated receipts and expenditures of a county high school are included in the budget of the county wherein such high school is situated, no publication of such receipts and expenditures shall be required other than set forth in the publication of the county budget; provided further, that whenever the budget filed by a board of school trustees shows that the estimated receipts from the quarterly school apportionments, without any special district tax upon the property of the school district, will be sufficient to provide the funds necessary to maintain properly the work in said school district for the current year and for the next following year, as required by law, the publication of the budget of such school district shall not be required.
Sec. 2. Section 6 of the above-entitled act, being chapter 335, Statutes of Nevada 1953, is hereby amended to read as follows:
Section 6. In case of great necessity or emergency, the board of county commissioners, by unanimous vote, by resolution reciting the character and nature of necessity or emergency, may authorize a temporary loan for the purpose of meeting such necessity or emergency; provided, however, that before the adoption of any such emergency resolution by the board of county commissioners they shall publish notice of their intention to act thereon in the official newspaper of the county for at least two publications at least one week apart, and no vote may be taken upon such emergency resolution until 15 days after the first publication of said notice; provided, that temporary loans for the support of any lawfully organized county farm bureau may be authorized by resolution of the board of county commissioners unanimously adopted without publication of such notice.
κ1954 Statutes of Nevada, 7th Special Session, Page 40 (CHAPTER 15, SB 8)κ
notice of their intention to act thereon in the official newspaper of the county for at least two publications at least one week apart, and no vote may be taken upon such emergency resolution until 15 days after the first publication of said notice; provided, that temporary loans for the support of any lawfully organized county farm bureau may be authorized by resolution of the board of county commissioners unanimously adopted without publication of such notice. Upon the unanimous adoption of any emergency resolution a certified copy thereof shall be forwarded to the secretary of the Nevada tax commission, and said secretary shall as soon as is practicable submit said resolution, together with a factual report as to the tax structure of the political subdivisions concerned, and the probable ability of the county to repay the said emergency loan requested to the state board of finance for its approval, and no such resolution shall be effective until approved by the state board of finance, and the resolution of the state board of finance shall be recorded in the minutes of the board of county commissioners; provided, that temporary loans for the support of any lawfully organized county farm bureau may be authorized by a general resolution of the state board of finance, applicable to all counties, and which general resolution of approval shall be sufficient to be recorded in the minutes of the board of county commissioners as aforesaid; provided further, that when in the judgment of the county commissioners, the fiscal affairs of the county can be carried on without impairment, and there is sufficient money in the general fund of the county, or a surplus in any other fund with the exception of the bond interest and redemption fund and the general road fund, the board of county commissioners is authorized, after the emergency loan is authorized as provided above, to transfer from the general fund of the county or any other fund with the exception of the bond interest and redemption fund and the general road fund money sufficient to handle said emergency; and provided further, that when such transfer is made the board of county commissioners shall comply with the provisions of section 8 of this act, and when the emergency tax is thereafter collected the amount so collected shall be immediately placed to the credit of the fund from which the money was transferred; provided, however, in cases where such general fund or other fund, at the time of the transfer of funds therefrom, contains a surplus that in the judgment of the state board of finance is or will not be needed for the purposes of the general fund or other fund in the ordinary course of events, then said emergency tax need not be levied, collected and placed in the general fund or other fund, but such transfer shall be deemed refunded for all purposes of this act.
Sec. 3. Section 7 of the above-entitled act, being chapter 335, Statutes of Nevada 1953, is hereby amended to read as follows:
Section 7. Whenever any board of county commissioners shall be authorized to make any emergency loan, as provided for in the preceding section, it may issue, as evidence thereof, negotiable paper, notes or short-time negotiable bonds. Said evidence of indebtedness shall mature not later than three years from the date of issuance, and shall bear interest at not to exceed eight percent per annum, and be redeemable at the option of the county at any time when money is available in the emergency tax fund hereinafter provided.
κ1954 Statutes of Nevada, 7th Special Session, Page 41 (CHAPTER 15, SB 8)κ
shall bear interest at not to exceed eight percent per annum, and be redeemable at the option of the county at any time when money is available in the emergency tax fund hereinafter provided.
Sec. 4. Section 10 of the above-entitled act, being chapter 335, Statutes of Nevada 1953, is hereby amended to read as follows:
Section 10. Whenever any governing board of any city, town, school district, county high school, or high school district or educational district shall be authorized to make an emergency loan as provided for in this act, they may issue as evidence thereof negotiable notes or short-time negotiable bonds. Said negotiable notes or bonds shall mature not later than three years from the date of issuance, and shall bear interest not to exceed eight percent per annum and be redeemable at the option of such city, town, school district, county high school, or high school district or educational district at any time when money is available in the emergency tax fund hereinafter provided.
Sec. 5. Section 13 of the above-entitled act, being chapter 335, Statutes of Nevada 1953, is hereby amended to read as follows:
Section 13. This act shall be effective from and after January 1, 1956, and for the purpose of putting the same into effect the county commissioners and governing boards of each of the political subdivisions herein mentioned, shall at the time fixed by existing law for the preparation of the budget for the calendar year 1955, prepare a budget in such form and detail as required by the Nevada tax commission for the 6-month period from January 1, 1956, to June 30, 1956. Budgets for the fiscal year beginning July 1, 1956, and ending June 30, 1957, and for each fiscal year thereafter shall be prepared in accordance with the provisions of this act.
Sec. 6. Section 14 of the above-entitled act, being chapter 335, Statutes of Nevada 1953, is hereby amended to read as follows:
Section 14. From and after January 1, 1956, all acts and parts of acts in conflict with the provisions of this act, and including specifically that certain act entitled, An Act regulating the fiscal management of counties, cities, towns, school districts, and other governmental agencies, approved March 22, 1917, being chapter 149, Statutes of Nevada 1917, as amended and supplemented, are hereby repealed.
Sec. 7. This act shall become effective on passage and approval.
________
κ1954 Statutes of Nevada, 7th Special Session, Page 42κ
Senate Bill No. 9Committee of the Whole.
CHAPTER 16
AN ACT to amend an act entitled, An Act to amend an act entitled, An act to require the registration of motor vehicles, trailers and semitrailers, and to require the payment of fees thereupon, imposing certain duties and obligations upon the owners of motor vehicles rented without drivers, to provide for the transfer of interest in and to motor vehicles, providing for the registration of manufacturers and dealers in motor vehicles, trailers and semitrailers, regulating the use of motor vehicles by nonresidents, making and constituting county assessors officers of the department and imposing certain duties upon them, creating a motor vehicle fund, and providing for the disposition thereof, to prevent the taking or injury of any vehicle without the consent of the owner; to provide for the duties and powers of vehicle commissioner and for the motor vehicle department; to regulate court proceedings in certain civil actions arising under this act; to provide penalties for violations of this act and to make uniform the law relating to the subject matter of this act; and to repeal all acts in conflict or inconsistent therewith, approved March 27, 1931, as amended, approved March 25, 1953.
[Approved January 12, 1954]
The People of the State of Nevada, represented in Senate and Assembly,
do enact as follows:
Section 1. Section 2 of that certain act entitled, An Act to amend an act entitled, An act to require the registration of motor vehicles, trailers and semitrailers, and to require the payment of fees thereupon, imposing certain duties and obligations upon the owners of motor vehicles rented without drivers, to provide for the transfer of interest in and to motor vehicles, providing for the registration of manufacturers and dealers in motor vehicles, trailers and semitrailers, regulating the use of motor vehicles by nonresidents, making and constituting county assessors officers of the department and imposing certain duties upon them, creating a motor vehicle fund, and providing for the disposition thereof, to prevent the taking or injury of any vehicle without the consent of the owner; to provide for the duties and powers of vehicle commissioner and for the motor vehicle department; to regulate court proceedings in certain civil actions arising under this act; to provide penalties for violations of this act and to make uniform the law relating to the subject matter of this act; and to repeal all acts in conflict or inconsistent therewith, approved March 27, 1931, as amended, approved March 25, 1953, being chapter 246, Statutes of Nevada 1953, is hereby amended to read as follows:
Section 2. This act shall be effective from and after July 1, 1955.
Sec. 2. This act shall become effective upon passage and approval.
________
κ1954 Statutes of Nevada, 7th Special Session, Page 43κ
Senate Bill No. 11Committee of the Whole.
CHAPTER 17
AN ACT to amend an act entitled, An Act to require the registration of motor vehicles, trailers and semitrailers, and to require the payment of fees thereupon, imposing certain duties and obligations upon the owners of motor vehicles rented without drivers, to provide for the transfer of interest in and to motor vehicles, providing for the registration of manufacturers and dealers in motor vehicles, trailers and semitrailers, regulating the use of motor vehicles by nonresidents, making and constituting county assessors officers of the department and imposing certain duties upon them, creating a Motor Vehicle Fund, and providing for the disposition thereof, to prevent the taking or injury of any vehicle without the consent of the owner; to provide for the duties and powers of vehicle commissioner and for the motor vehicle department; to regulate court proceedings in certain civil actions arising under this act; to provide penalties for violations of this act and to make uniform the law relating to the subject matter of this act; and to repeal all acts in conflict or inconsistent therewith, approved March 27, 1931.
[Approved January 12, 1954]
The People of the State of Nevada, represented in Senate and Assembly,
do enact as follows:
Section 1. Section 11 of the above-entitled act, being chapter 202, Statutes of Nevada 1931, which section was designated as section 4435.10, 1929 N.C.L. 1943-1949 Supp., and which was last amended by chapter 216, Statutes of Nevada 1953, is hereby amended to read as follows:
Section 11. The department in registering a vehicle, and upon the payment of the annual license fee as provided for in this act together with the payment of the personal property tax thereon (if such vehicle be subject to taxation in the State of Nevada) basing the assessed value of the vehicle upon the schedule of values for assessment purposes fixed by the Nevada tax commission for that year, shall issue to the applicant a temporary certificate of registration valid fifteen days only, and not renewable, or a certificate of registration, together with the regular license plates; provided, that if the applicant is the owner of real estate and improvements in the county in which the application is made, which real estate and improvements are sufficient in the judgment of the county assessor to secure the payment of the entire tax on both such real estate, improvements and vehicle should a lien attach thereto by reason of such taxes becoming delinquent, payment of personal property tax may be deferred if the vehicle so owned is placed forthwith on the real property roll. Upon the approval of the application by the commissioner he shall cause to be issued a certificate of ownership as hereinbefore provided for. Any law of the state of Nevada to the contrary notwithstanding, a new or used motor vehicle being registered for the first time shall be taxed pro rata on a monthly basis upon the amount of time remaining in the year.
Sec. 2. There is hereby added to the above-entitled act, being chapter 202, Statutes of Nevada 1931, a new section designated section 14.5, which shall immediately follow section 14 and which shall read as follows:
κ1954 Statutes of Nevada, 7th Special Session, Page 44 (CHAPTER 17, SB 11)κ
14.5, which shall immediately follow section 14 and which shall read as follows:
Section 14.5. Notwithstanding the provisions of section 28 of this act, no registration fee required by this act for the calendar year 1954 shall be deemed delinquent until March 1, 1954. Every vehicle registration under this act or any other act for the calendar year 1954 shall expire at midnight on December 31, 1954. For the 6-month period commencing January 1, 1955, and ending June 30, 1955, vehicles shall be registered as provided in this section. Renewal of registration for the 6-month period shall be made upon application by the registered owner by presentation of the certificate of registration for the calendar year 1954 and by the payment of one-half the fees provided for by this act together with the personal property tax as required by law, if the payment of personal property tax be not deferred as provided by section 11 of this act, and such renewal shall take effect on January 1, 1955. New registrations made during the 6-month period shall be effected in the manner provided by this act and upon the payment of one-half the fees provided for by this act. A new or used vehicle being registered for the first time during the 6-month period shall be taxed pro rata on a monthly basis, upon the amount of time remaining in the 6-month period.
For the 6-month period, the department shall issue to renewal applicants suitable devices in lieu of license plates as provided by this act, and the department may make appropriate rules and regulations for the use and display of such suitable devices on registered vehicles during the 6-month period. Applicants registering new or used cars for the first time during the 6-month period shall be issued license plates for the calendar year 1954 together with the suitable devices herein provided for.
The department will, at the end of the 6-month period, certify claims to the state board of examiners in favor of each and every county of the state to the amount of 75 cents for each and every device issued in that county in lieu of a license plate as herein provided, and the amount shall be placed in the general road fund by the county treasurer.
Whenever any vehicle shall be operated upon the public highways of this state without there having been paid therefor the registration fee required by this section, such fee shall be deemed delinquent; provided, that in case of vehicles purchased at a time when it is impossible to secure registration, registered dealers shall be empowered to affix a temporary permit on a form to be provided by the department, attesting to such fact, which shall protect the purchaser of said vehicle for a period not to exceed 2 days from date of purchase, which date must be legibly affixed to said permit. If such registration fee shall not be paid within 30 days after the same becomes delinquent a penalty of $3.00 shall be added thereto.
This section shall expire by limitation at midnight on June 30, 1955, and thereafter vehicle registration shall be in the manner provided by the remaining sections of this act.
κ1954 Statutes of Nevada, 7th Special Session, Page 45 (CHAPTER 17, SB 11)κ
and thereafter vehicle registration shall be in the manner provided by the remaining sections of this act.
Sec. 3. This act shall become effective upon passage and approval.
________
Senate Bill No. 13Committee of the Whole.
CHAPTER 18
AN ACT concerning the licensing and registration of motor vehicles; fixing the duties of certain public officers and state agencies in connection therewith; providing for refunds of license fees and personal property taxes heretofore paid on vehicles; making appropriations from the state highway fund to carry out the provisions of this act; repealing a certain act; providing penalties for violations of the provisions hereof; and other matters properly relating thereto.
[Approved January 12, 1954]
The People of the State of Nevada, represented in Senate and Assembly,
do enact as follows:
Section 1. REPEAL. That certain act entitled, An act concerning the licensing and registration of motor vehicles and being supplementary to that certain act of the 1953 session of the legislature entitled, An Act to provide revenue for the support of the government of the State of Nevada and its political subdivisions; fixing the duties of certain officers; defining certain crimes and providing penalties therefor, and other matters properly connected therewith, and to repeal certain acts and parts of acts in conflict herewith, approved March 25, 1953, and being chapter 213, Statutes of Nevada 1953, is hereby repealed.
Sec. 2. APPLICATIONS FOR REFUNDS: TIME LIMITS, FORMS AND ASSIGNMENTS.
1. All persons who have registered vehicles in compliance with the provisions of chapter 213, Statutes of Nevada 1953, prior to the effective date of this act and who have paid the registration fees and personal property taxes thereon as required therein for the 18-month period commencing January 1, 1954, and ending June 30, 1955, may make written application to the county assessor of the county where the vehicle was registered, until March 1, 1954, for a refund of one-third of the license fees paid and a sum of money equal to the personal property taxes collected for the 6-month period commencing January 1, 1955, and ending June 30, 1955.
2. No application for a refund provided for in subsection 1 shall be accepted by the county assessor after March 1, 1954.
3. Immediately after the effective date of this act the motor vehicle department of the public service commission shall provide all county assessors with a sufficient supply of printed refund application forms. The refund application form to be executed by the applicant for refund shall be substantially in the following form:
κ1954 Statutes of Nevada, 7th Special Session, Page 46 (CHAPTER 18, SB 13)κ
I...................................................................................................................... hereby
(Insert name of applicant and his address)
apply for refund, as authorized by law, of registration fees and personal property taxes heretofore paid by me as required by the provisions of chapter 213, Statutes of Nevada 1953.
Date......................................................
1954 vehicle license number.................................................
.......................................................................
(Signature of applicant)
4. The right provided herein to a refund of license fees and personal property taxes may be assigned and the assignee shall be entitled to receive such refund.
Sec. 3. REGISTRATION CERTIFICATES: SURRENDER AND ISSUANCE ON REFUND APPLICATIONS. At the time of filing an application for refund the applicant shall surrender to the county assessor the registration certificate issued to him when he complied with the provisions of chapter 213, Statutes of Nevada 1953, and the county assessor shall then, without charge, issue and deliver to the applicant a new certificate stating on its face that it is valid until January 1, 1955.
Sec. 4. ISSUANCE OF VALIDATING DEVICES WHEN REFUNDS NOT CLAIMED.
1. Any person who has registered a vehicle in compliance with the provisions of chapter 213, Statutes of Nevada 1953, prior to the effective date of this act and who does not apply for the refund provided for in section 2 prior to March 1, 1954, shall receive from the motor vehicle division of the public service commission an identifying device validating the 1954 license plate for the 6-month period commencing January 1, 1955, and ending June 30, 1955. The recipient thereof shall use and display the device in the manner prescribed by appropriate rules and regulations of the public service commission.
2. Any person who legally obtains title to a vehicle from a previous owner of record who had registered the vehicle under the provisions of chapter 213, Statutes of Nevada 1953, but had not applied for a refund as herein provided, shall receive from the motor vehicle division of the public service commission, without charge, an identifying device for the 6-month period commencing January 1, 1955, and ending June 30, 1955, after having completed the required procedure for transfer of title.
3. All vehicle registrations made under the provisions of chapter 213, Statutes of Nevada 1953, where no refunds are applied for as provided in section 2, shall be valid until July 1, 1955.
Sec. 5. COUNTY ASSESSORS AND TREASURERS: ACCOUNTINGS; SPECIAL ACCOUNTS.
1. After March 1, 1954, the county assessor shall:
(a) Make a complete accounting of all funds collected for the 18-month period commencing January 1, 1954, and ending June 30, 1955, which accounting shall include but shall not be limited to:
(1) Remittances to the county treasurer for personal property taxes collected by him under the provisions of chapter 213, Statutes of Nevada 1953, and for which no refunds have been claimed.
κ1954 Statutes of Nevada, 7th Special Session, Page 47 (CHAPTER 18, SB 13)κ
taxes collected by him under the provisions of chapter 213, Statutes of Nevada 1953, and for which no refunds have been claimed.
(2) Remittances to the motor vehicle division of the public service commission for all registration fees received by him under the provisions of chapter 213, Statutes of Nevada 1953, and for which no refunds have been claimed.
2. Complete his report to the motor vehicle division of the public service commission concerning those persons who have not requested refunds.
3. Submit to the county auditor a list of the names and addresses of persons entitled to refunds, together with the amounts of refunds due.
4. Remit to the county treasurer a sum of money equal to the amount claimed for refund, which money shall be placed by the county treasurer in a special account designated 1954 Motor Vehicle Refund Account.
5. Notwithstanding the provisions of any law, the county assessor may withhold such remittances as may be necessary to accomplish the purposes of this section.
Sec. 6. RETURN OF CERTAIN MONEY REMITTED BY COUNTY ASSESSORS. If the county assessor has remitted registration fees or personal property taxes collected under the provisions of chapter 213, Statutes of Nevada 1953, and upon which refunds have been claimed, to any other state or county officer as required by law, such officer shall return to the county assessor a sum of money equal to the remittance made for that specific purpose.
Sec. 7. ISSUANCE AND PAYMENT OF WARRANTS; DISTRIBUTION OF UNPAID BALANCE.
1. Notwithstanding the provisions of any other law, the county auditor shall, upon receipt of the list described in subsection 3 of section 5 from the county assessor, issue his warrants, and the county treasurer shall pay the same from the 1954 Motor Vehicle Refund Account. No claims for refunds need be approved by the board of county commissioners, and warrants issued shall be void if not presented for payment within 6 months from date of issue.
2. Any unpaid balance remaining in the 1954 Motor Vehicle Refund Account on December 31, 1954, shall be apportioned or paid to the proper funds or officers as required by law.
Sec. 8. REFUNDS FOR VEHICLES REMOVED FROM THE STATE OR DESTROYED.
1. Any person who registered a vehicle in compliance with the provisions of chapter 213, Statutes of Nevada 1953, prior to the effective date of this act and who has not applied for a refund of license fees and personal property taxes as herein provided, and who subsequently removes the vehicle permanently from the State of Nevada, or whose vehicle, being so registered and no refund sought, has been destroyed or rendered useless, may, prior to February 1, 1955, secure a refund of one-third of the license fees paid and a sum of money equal to the personal property taxes collected for the 6-month period commencing January 1, 1955, and ending June 30, 1955, by:
κ1954 Statutes of Nevada, 7th Special Session, Page 48 (CHAPTER 18, SB 13)κ
(a) Executing and filing an affidavit with the motor vehicle division of the public service commission that such vehicle has not been operated within the State of Nevada since December 31, 1954.
(b) Surrendering to the motor vehicle division of the public service commission the license plate, or license plate and identifying device, issued to the owner of record.
2. The motor vehicle division of the public service commission shall, if satisfied that the claim for refund is valid, issue to the claimant a receipt for the license plate, or license plate and identifying device, surrendered by him, and shall thereafter make claim against the state highway fund in the manner required by law for refunds under the provisions of this section. Upon approval of the claims, the state controller shall issue his warrants and the state treasurer shall pay the same.
3. Any receipt issued by the motor vehicle division of the public service commission, as provided in subsection 2, may be presented by the claimant together with a properly executed claim to the board of county commissioners of the county where the vehicle was registered under the provisions of chapter 213, Statutes of Nevada 1953. Such a receipt shall be sufficient evidence that a refund of taxes for the 6-month period commencing January 1, 1955, and ending June 30, 1955, is proper, and the board of county commissioners shall order the claim to be paid in full.
4. The county shall be entitled to claim reimbursement from the State of Nevada, and any political subdivision, incorporated city, and school district which has previously received an apportionment of taxes ordered to be refunded.
Sec. 9. APPROPRIATIONS FOR PUBLIC SERVICE COMMISSION.
1. There is hereby appropriated from the state
highway fund, out of any moneys not otherwise appropriated, the sum of $15,
2. There is hereby appropriated from the state highway fund, out of any moneys not otherwise appropriated, the sum of $5,000 for the use of the motor vehicle division of the public service commission in paying the costs of purchase or manufacture of suitable identifying devices to be issued in lieu of license plates for vehicles for the period commencing January 1, 1955, and ending June 30, 1955, and handling charges, prepayment of transportation charges, and other incidental costs connected therewith. Any balance remaining on June 30, 1955, shall revert to the state highway fund.
Sec. 10. REGULATIONS OF PUBLIC SERVICE COMMISSION CONCERNING FORMS AND PROCEDURE.
κ1954 Statutes of Nevada, 7th Special Session, Page 49 (CHAPTER 18, SB 13)κ
CONCERNING FORMS AND PROCEDURE. The public service commission may make such rules and regulations as are necessary to carry out the provisions of this act respecting refund application forms and the issuance, use and display of the identifying devices to be issued in lieu of license plates for the period commencing January 1, 1955, and ending June 30, 1955.
Sec. 11. PENALTIES. Any person who violates any of the provisions of this act shall be guilty of a misdemeanor.
Sec. 12. EFFECTIVE DATE. This act shall become effective upon passage and approval.
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