- Assembly Bill No. 644-Committee on Taxation
CHAPTER
446
- AN ACT relating to taxation; changing various provisions concerning the assessment of property for the purposes of imposing property taxes; revising various provisions governing the duties and immunities of county assessors; requiring payment of deferred taxes for agricultural land before recording of a final map for a subdivision; and providing other matters properly relating thereto.
[Approved July 16, 1997]
- THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. NRS 360.245 is hereby amended to read as follows:
360.2451. All decisions of the executive director or other officer of the department made pursuant to subsection 2 of NRS 360.130 are final unless appealed to the tax commission as provided by law. Any natural person, partnership, corporation, association or other business or legal entity may so appeal by filing a notice of appeal with the department within 20 days after service of the decision upon that person or business or legal entity.
2. Service of the decision must be made personally or by certified mail. If service is made by certified mail:
(a) The decision must be enclosed in an envelope which is addressed to the taxpayer at his address as it appears in the records of the department.
(b) It is deemed to be complete at the time the appropriately addressed envelope containing the decision is deposited with the United States Postal Service.
3. The Nevada tax commission, as head of the department, may review all other decisions made by the executive director and may reverse, affirm or modify them.
4. Upon application by a taxpayer, the Nevada tax commission shall review the denial of relief pursuant to section 7 of this act and may grant, deny or modify the relief sought.
Sec. 2. NRS 360.400 is hereby amended to read as follows:
360.4001. All determinations made by the department under the authority of NRS 360.300 to [360.410,] 360.400, inclusive, are due at the time they become final.
2. If the determination is not paid when it becomes final and the taxpayer has not entered into a written agreement with the department for the payment of the determination, the department shall impose a penalty of 10 percent of the amount of the determination, exclusive of interest and penalties.
Sec. 3. NRS 360.416 is hereby amended to read as follows:
360.416A person against whom a determination is made pursuant to NRS 360.412 may petition for redetermination. The petition is subject to the requirements of NRS 360.360 to [360.410,] 360.400, inclusive, except that the petition must be made within 10 days after service of the notice of determination. A person who petitions for a redetermination shall deposit with the department within the 10-day period such security as the department deems necessary.
Sec. 4. NRS 360.419 is hereby amended to read as follows:
360.4191. [The department may, for good cause shown, waive or reduce the payment of the interest or penalty, or both, on any tax which is owed to the state or to a county by any person. The department shall, upon the request of any person, disclose the:
(a) Name of the person whose interest or penalty was waived or reduced; and
(b) Amount so waived or the amount of the reduction.
2. This section applies to all taxes imposed under this Title except for those imposed pursuant to chapter 364, 366, 371 or 375 of NRS.] If the executive director or a designated hearing officer finds that a person's failure to make a timely return or payment of a tax imposed pursuant to NRS 361.320 or chapter 361A, 361B, 376A, 377 or 377A of NRS, or by chapter 362, 364A, 365, 369, 370, 372, 372A, 373, 374, 375A or 375B of NRS, is the result of circumstances beyond his control and occurred despite the exercise of ordinary care and without intent, the department may relieve him of all or part of any interest or penalty or both.
2. A person seeking this relief must file with the department a statement under oath setting forth the facts upon which he bases his claim.
3. The department shall disclose, upon the request of any person:
(a) The name of the person to whom relief was granted; and
(b) The amount of the relief.
4. The executive director or a designated hearing officer shall act upon the request of a taxpayer seeking relief pursuant to section 7 of this act which is deferred by a county treasurer or county assessor.
Sec. 5. Chapter 361 of NRS is hereby amended by adding thereto the provisions set forth as sections 6 and 7 of this act.
Sec. 6. Except as otherwise provided in NRS 360.250 and except for information required to be transmitted to the department, each county assessor shall, at the request of a taxpayer, keep any proprietary information concerning the taxpayer received pursuant to this chapter confidential.
Sec. 7. 1. If the county treasurer or the county assessor finds that a person's failure to make a timely return or payment of tax that is assessed by the county treasurer or county assessor and that is imposed pursuant to chapter 361 of NRS, except NRS 361.320, is the result of circumstances beyond his control and occurred despite the exercise of ordinary care and without intent, the county treasurer or the county assessor may relieve him of all or part of any interest or penalty, or both.
2. A person seeking this relief must file a statement under oath setting forth the facts upon which he bases his claim with the county treasurer or the county assessor.
3. The county treasurer or the county assessor shall disclose, upon the request of any person:
(a) The name of the person; and
(b) The amount of the relief.
4. If the relief sought by the taxpayer is denied, he may appeal from the denial to the Nevada tax commission.
5. The county treasurer or the county assessor may defer the decision to the department of taxation.
Sec. 8. NRS 361.068 is hereby amended to read as follows:
361.0681. The following personal property is exempt from taxation:
(a) Personal property held for sale by a merchant;
(b) Personal property held for sale by a manufacturer;
(c) Raw materials and components held by a manufacturer for manufacture into products, and supplies to be consumed in the process of manufacture;
(d) Tangible personal property purchased by a business which will be consumed during the operation of the business;
(e) Livestock;
(f) Colonies of bees;
(g) Pipe and other agricultural equipment used to convey water for the irrigation of legal crops;
(h) All boats; and
(i) Slide-in campers and camper shells.
2. The Nevada tax commission may exempt from taxation that personal property for which the annual taxes would be less than the cost of collecting those taxes. If such an exemption is provided, the Nevada tax commission shall annually determine the average cost of collecting property taxes in this state which must be used in determining the applicability of the exemption.
3. As used in this section, "boat" includes any vessel or other watercraft, other than a seaplane, used or capable of being used as a means of transportation on the water.
Sec. 9. NRS 361.069 is hereby amended to read as follows:
361.069Household goods and furniture, other than appliances and furniture which are owned by a person who engages in the business of renting the appliances or furniture to other persons, are exempt from taxation. As used in this section:
1. "Household goods and furniture" includes, without limitation, the following items if used in a residence:
(a) Clothing;
(b) Personal effects;
(c) Gold and silver;
(d) Jewelry;
(e) Appliances that are not attached to real property or a mobile home; [and]
(f) Furniture [.] ;
(g) Recreational equipment not required by NRS to be registered; and
(h) Portable goods and storage sheds and other household equipment.
2. "Engages in the business of renting appliances or furniture" means:
(a) Renting or leasing appliances or furniture, or both, to other persons not in conjunction with the rental or lease of a dwelling unit; or
(b) Renting or leasing appliances or furniture, or both, to other persons in conjunction with the rental or lease of a dwelling unit located in a complex containing five or more dwelling units which are rented or leased by the owner to other persons in conjunction with appliances or furniture, or both.
Sec. 10. NRS 361.157 is hereby amended to read as follows:
361.1571. When any real estate or portion of real estate which for any reason is exempt from taxation is leased, loaned or otherwise made available to and used by a natural person, association, partnership or corporation in connection with a business conducted for profit or as a residence, or both, the leasehold interest, possessory interest, beneficial interest or beneficial use of [any such] the lessee or user of the property is subject to taxation to the extent the:
(a) Portion of the property leased or used; and
(b) Percentage of time during the fiscal year that the property is leased by the lessee or used by the user,
can be segregated and identified. The taxable value of the interest or use must be determined in the manner provided in subsection 3 of NRS 361.227.
2. Subsection 1 does not apply to:
(a) Property located upon [or within the limits of] a public airport, park, market or fairground or any property owned by a public [airport;] airport, unless the property owned by the public airport is not located upon the public airport and the property is leased, loaned or otherwise made available for purposes other than for the purposes of a public airport, including, without limitation, residential, commercial or industrial purposes.
(b) Federal property for which payments are made in lieu of taxes in amounts equivalent to taxes which might otherwise be lawfully assessed;
(c) Property of any state-supported educational institution;
(d) Property leased or otherwise made available to and used by a natural person, private association, private corporation, municipal corporation, quasi-municipal corporation or a political subdivision under the provisions of the Taylor Grazing Act or by the United States Forest Service or the Bureau of Reclamation of the United States Department of the Interior;
(e) Property of any Indian or of any Indian tribe, band or community which is held in trust by the United States or subject to a restriction against alienation by the United States;
(f) Vending stand locations and facilities operated by blind persons under the auspices of the bureau of services to the blind of the rehabilitation division of the department of employment, training and rehabilitation, [regardless of] whether or not the property is owned by the federal, state or a local government;
(g) Leases held by a natural person, corporation, association, municipal corporation, quasi-municipal corporation or political subdivision for development of geothermal resources, but only for resources which have not been put into commercial production;
(h) The use of exempt property that is leased, loaned or made available to a public officer or employee, incident to or in the course of public employment;
(i) A parsonage owned by a recognized religious society or corporation when used exclusively as a parsonage;
(j) Property owned by a charitable or religious organization all or a portion of which is made available to and is used as a residence by a natural person in connection with carrying out the activities of the organization;
(k) Property owned by a governmental entity and used to provide shelter at a reduced rate to elderly persons or persons [with] having low incomes;
(l) The occasional rental of meeting rooms or similar facilities for periods of less than 30 consecutive days; or
(m) The use of exempt property to provide day care for children if the day care is provided by a nonprofit organization.
3. Taxes must be assessed to lessees or users of exempt real estate and collected in the same manner as taxes assessed to owners of other real estate, except that taxes due under this section do not become a lien against the property. When due, the taxes constitute a debt due from the lessee or user to the county for which the taxes were assessed and, if unpaid, are recoverable by the county in the proper court of the county.
4. As used in this section, the term "park" does not include a golf course.
Sec. 11. (Deleted by amendment.)
Sec. 12. NRS 361.221 is hereby amended to read as follows:
361.2211. A person shall not perform the duties of an appraiser for purposes of the taxation of property as an employee of or as an independent contractor for the state or any of its political subdivisions unless he holds a valid appraiser's certificate issued by the department. A person not so certified may collect data but shall not appraise value, and data so collected must be reviewed by a certified appraiser.
2. There is established an [appraiser] appraiser's certification board consisting of six members, three of whom must be chosen by majority vote of the several county assessors from persons who hold a valid appraiser's certificate issued by the department and three of whom must be appointed by the Nevada tax commission. This board shall:
(a) Advise the department on any matter pertaining to the certification and continuing education of appraisers who are subject to the provisions of this section; and
(b) Perform such other duties as are provided by law.
3. Each member of the board is entitled to the per diem allowance and travel expenses provided for state officers and employees while attending meetings of the board.
4. The department may contract for the development and administration of the appropriate examinations. Except as provided in this subsection, an appraiser's certificate must be issued to an applicant only if he has passed the appropriate examination. The department may charge each examinee a reasonable examination fee to recover the cost of the examination. An applicant who has a professional designation or certification recognized by the board may, with the approval of the board, be issued an appraiser's certificate without examination.
Sec. 13. NRS 361.244 is hereby amended to read as follows:
361.2441. A mobile home is eligible to become real property if the running gear is removed and it becomes, on or after July 1, 1979, permanently affixed to land which is owned by the owner of the mobile home.
2. A mobile home becomes real property when the assessor of the county in which the mobile home is located has placed it on the tax roll as real property. The assessor shall not place a mobile home on the tax roll until:
(a) He has received verification from the manufactured housing division of the department of business and industry that there is no security interest in the mobile home or the holders of security interests have agreed in writing to the conversion of the mobile home to real property;
(b) The unsecured personal property tax has been paid in full for the current fiscal year;
(c) An affidavit of conversion of the mobile home from personal to real property has been recorded in the county recorder's office of the county in which the mobile home is located; and
[(c)] (d) The dealer or owner has delivered to the division a copy of the recorded affidavit of conversion and all documents relating to the mobile home in its former condition as personal property.
3. A mobile home which is converted to real property pursuant to this section shall be deemed to be a fixture and an improvement to the real property to which it is affixed.
4. Factory-built housing, as defined in NRS 461.080, constitutes real property if it becomes, on or after July 1, 1979, permanently affixed to land which is owned by the owner of the factory-built housing.
5. For the purposes of this section, "land which is owned" includes land for which the owner has a possessory interest resulting from a life estate, lease or contract for sale.
Sec. 14. NRS 361.260 is hereby amended to read as follows:
361.2601. Each year, the county assessor, except as otherwise required by a particular statute, shall ascertain by diligent inquiry and examination all real and secured personal property in his county which is subject to taxation, and also the names of all persons, corporations, associations, companies or firms owning the property. He shall then determine the taxable value of all such property and he shall then list and assess it to the person, firm, corporation, association or company owning it. He shall take the same action between May 1 and the following April 30, with respect to personal property which is to be placed on the unsecured tax roll.
2. At any time before the lien date for the following fiscal year, the county assessor may include additional personal property and mobile homes on the secured tax roll if the owner of the personal property or mobile home owns real property within the same taxing district which has an assessed value that is equal to or greater than the taxes for 3 years on both the real property and the personal property or mobile home, plus penalties. Personal property and mobile homes in the county on July 1, but not on the secured tax roll for the current year, must be placed on the unsecured tax roll for the current year.
3. An improvement on real property in existence on July 1 whose existence was not ascertained in time to be placed on the secured roll for that tax year and which is not governed by subsection 4 must be placed on the unsecured tax roll.
4. The value of any property apportioned among counties pursuant to NRS 361.320, 361.321 and 361.323 must be added to the central assessment roll at the assessed value established by the Nevada tax commission or as established pursuant to an appeal to the state board of equalization.
5. In arriving at the taxable value of all public utilities of an intracounty nature, the intangible or franchise element must be considered as an addition to the physical value and a portion of the taxable value.
6. In addition to the inquiry and examination required in subsection 1, for any property not [physically] reappraised in the current assessment year, the county assessor shall determine its assessed value for that year by applying a factor for improvements, if any, and a factor for land to the assessed value for the preceding year. The factor for improvements must reasonably represent the change, if any, in the taxable value of typical improvements in the area since the preceding year, and must take into account all applicable depreciation and obsolescence. The factor for improvements must be adopted by the Nevada tax commission. The factor for land must be developed by the county assessor and approved by the commission. The factor for land must be so chosen that the median ratio of the assessed value of the land to the taxable value of the land in each area subject to the factor is not less than 30 percent nor more than 35 percent.
7. The county assessor shall [physically] reappraise all real property at least once every 5 years.
8. Each county assessor shall submit a written request to the board of county commissioners and the governing body of each of the local governments located in the county which maintain a unit of government that issues building permits for a copy of each building permit that is issued. Upon receipt of such a request, the governing body shall direct the unit which issues the permits to provide a copy of each permit to the county assessor within a reasonable time after issuance.
Sec. 15. NRS 361.263 is hereby amended to read as follows:
361.2631. The county assessor may issue subpoenas to require the production before him of documentation necessary for determining the value of property. The county assessor may have the subpoena served, and upon application to any court of competent jurisdiction in this state, enforced, in the manner provided by law for the service and enforcement of subpoenas in a civil action.
2. Upon request of the county assessor, a state agency, political subdivision of this state and any other state or local governmental entity in this state shall provide documents and other information necessary to the performance of the duties of the county assessor as soon as practicable after receipt of the request.
3. Any information received by the county assessor pursuant to this section must be protected from disclosure in the same manner that the information is protected by the agency or entity from which the assessor received the information.
Sec. 16. NRS 361.320 is hereby amended to read as follows:
361.3201. At the regular session of the Nevada tax commission commencing on the [1st] first Monday in October of each year, the Nevada tax commission shall establish the valuation for assessment purposes of any property of an interstate and intercounty nature, which must in any event include the property of all interstate or intercounty railroad, sleeping car, private car, street railway, traction, telegraph, water, telephone, scheduled and unscheduled air transport, electric light and power companies, together with their franchises, and the property and franchises of all railway express companies operating on any common or contract carrier in this state. This valuation must not include the value of vehicles as defined in NRS 371.020.
2. Except as otherwise provided in subsection 3 and NRS 361.323, the commission shall establish and fix the valuation of the franchise, if any, and all physical property used directly in the operation of any such business of any such company in this state, as a collective unit. If the company is operating in more than one county, on establishing the unit valuation for the collective property, the commission shall then determine the total aggregate mileage operated within the state and within its several counties, and apportion the mileage upon a mile-unit valuation basis. The number of miles apportioned to any county are subject to assessment in that county according to the mile-unit valuation established by the commission.
3. After establishing the valuation, as a collective unit, of a public utility which generates, transmits or distributes electricity, the commission shall segregate the value of any project in this state for the generation of electricity which is not yet put to use. This value must be assessed in the county where the project is located and must be taxed at the same rate as other property.
4. The Nevada tax commission shall adopt formulas, and cause them to be incorporated in its records, providing the method or methods pursued in fixing and establishing the taxable value of all franchises and property assessed by it. The formulas must be adopted and may be changed from time to time upon its own motion or when made necessary by judicial decisions, but the formulas must in any event show all the elements of value considered by the commission in arriving at and fixing the value for any class of property assessed by it. These formulas must take into account, as indicators of value, the company's income, stock and debt, and the cost of its assets.
5. As used in this section the word "company" means any person, company, corporation or association engaged in the business described.
6. All other property must be assessed by the county assessors, except as provided in NRS 361.321 and 362.100 and except that the valuation of land and mobile homes must be established for assessment purposes by the Nevada tax commission as provided in NRS 361.325.
7. On or before November 1 of each year the department shall forward a tax statement to each private car line company based on the valuation established pursuant to this section and in accordance with the tax levies of the several districts in each county. The company shall remit the ad valorem taxes due on or before December 15 to the department which shall allocate the taxes due each county on a mile-unit basis and remit the taxes to the counties no later than January 31. The portion of the taxes which is due the state must be transmitted directly to the state treasurer. A company which fails to pay the tax within the time required shall pay a penalty of 10 percent of the tax due or $5,000, whichever is greater, in addition to the tax. Any amount paid as a penalty must be deposited in the state general fund. The department may, for good cause shown, waive the payment of a penalty pursuant to this subsection. As an alternative to any other method of recovering delinquent taxes provided by this chapter, the attorney general may bring a civil action in a court of competent jurisdiction to recover delinquent taxes due under this subsection in the manner provided in NRS 361.560.
Sec. 17. NRS 361.340 is hereby amended to read as follows:
361.3401. Except as otherwise provided in subsection 2, the board of equalization of each county consists of:
(a) Five members, only two of whom may be elected public officers, in counties having a population of 10,000 or more; and
(b) Three members, only one of whom may be an elected public officer, in counties having a population of less than 10,000.
2. The board of county commissioners may by resolution provide for an additional panel of like composition to be added to the board of equalization to serve for a designated fiscal year. [If such an additional panel is added, it shall determine the valuation of residential real property and the other members of the board shall sit separately to determine the valuation of all other property subject to its jurisdiction.] The board of county commissioners may also appoint alternate members to either panel.
3. A district attorney, county treasurer or county assessor or any of their deputies or employees may not be appointed to the county board of equalization.
4. The chairman of the board of county commissioners shall nominate persons to serve on the county board of equalization who are sufficiently experienced in business generally to be able to bring knowledge and sound judgment to the deliberations of the board or who are elected public officers. The nominees must be appointed upon a majority vote of the board of county commissioners. The chairman of the board of county commissioners shall designate one of the appointees to serve as chairman of the county board of equalization.
5. Except as otherwise provided in this subsection, the term of each member is 4 years and any vacancy must be filled by appointment for the unexpired term. The term of any elected public officer expires upon the expiration of the term of his elected office.
6. The county clerk or his designated deputy is the clerk of each panel of the county board of equalization.
7. Any member of the county board of equalization may be removed by the board of county commissioners if, in its opinion, the member is guilty of malfeasance in office or neglect of duty.
8. The members of the county board of equalization are entitled to receive per diem allowance and travel expenses as provided for state officers and employees. The board of county commissioners of any county may by resolution provide for compensation to members of the board of equalization in their county who are not elected public officers as they deem adequate for time actually spent on the work of the board of equalization. In no event may the rate of compensation established by a board of county commissioners exceed $40 per day.
9. A majority of the members of the county board of equalization constitutes a quorum, and a majority of the board determines the action of the board.
10. The county board of equalization of each county shall hold such number of meetings as may be necessary to care for the business of equalization presented to it. Every appeal to the county board of equalization must be filed not later than January 15. Each county board shall cause to be published, in a newspaper of general circulation published in that county, a schedule of dates, times and places of the board meetings at least 5 days before the first meeting. The county board of equalization shall conclude the business of equalization on or before February 28 of each year except as to matters remanded by the state board of equalization. The state board of equalization may establish procedures for the county boards, including setting the period for hearing appeals and for setting aside time to allow the county board to review and make final determinations. The district attorney or his deputy shall be present at all meetings of the county board of equalization to explain the law and the board's authority.
11. The county assessor or his deputy shall attend all meetings of each panel of the county board of equalization.
Sec. 18. NRS 361.345 is hereby amended to read as follows:
361.3451. Except as otherwise provided in subsection 2, the county board of equalization may determine the valuation of any property assessed by the county assessor, and may change and correct any valuation found to be incorrect either by adding thereto or by deducting therefrom such sum as is necessary to make it conform to the taxable value of the property assessed, whether that valuation was fixed by the owner or the county assessor. A change so made is effective only for the fiscal year for which the assessment was made. The county assessor shall each year review all such changes made for the previous fiscal year and maintain or remove each change as circumstances warrant.
2. [Where the] If a person complaining of the assessment of his property has refused or, without good cause, has neglected to give the county assessor his list under oath, as required by this chapter, or has refused entry to the assessor for the purpose of conducting the physical examination required by NRS 361.260, the county assessor shall make a reasonable estimate of the property and assess it accordingly. No reduction may be made by the county board of equalization from the assessment of the county assessor made pursuant to this subsection.
3. If the county 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 or certified letter, or by personal service, naming the day when it will act on the matter and allowing a reasonable time for the interested person to appear.
Sec. 19. NRS 361.357 is hereby amended to read as follows:
361.3571. The owner of any property who believes that the full cash value of his property is less than the taxable value computed for the property in the current assessment year, may, not later than January 15 of the fiscal year in which the assessment was made, appeal to the county board of equalization. A person who makes such an appeal on behalf of the owner of the property shall provide written authorization from the owner of the property at the time the appeal is filed. If the county board of equalization finds that the full cash value of the property is less than the taxable value computed for the property, the board shall correct the land value or fix a percentage of obsolescence to be deducted each year from the otherwise computed taxable value of the improvements, or both, to make the taxable value of the property correspond as closely as possible to its full cash value.
2. No appeal under this section may result in an increase in the taxable value of the property.
Sec. 20. NRS 361.360 is hereby amended to read as follows:
361.3601. Any taxpayer aggrieved at the action of the county board of equalization in equalizing, or failing to equalize, the value of his property, or property of others, or a county assessor, may file an appeal with the state board of equalization no later than March 10 and present to the state board of equalization the matters complained of at one of its sessions.
2. All such appeals must be presented upon the same facts and evidence as were submitted to the county board of equalization in the first instance, unless there is discovered new evidence pertaining to the matter which could not, by due diligence, have been discovered before the final adjournment of the county board of equalization. The new evidence must be submitted in writing to the state board of equalization and served upon the county assessor not less than 7 days before the hearing.
3. Any taxpayer whose real or personal property placed on the unsecured tax roll was assessed after December 15 but before or on the following April 30 may likewise protest to the state board of equalization . [, which shall meet before May 31 to hear these protests.] Every such appeal must be filed on or before May 15. A meeting must be held before May 31 to hear those protests that in the opinion of the state board of equalization may have a substantial effect on tax revenues. One or more meetings may be held at any time and place in the state before October 1 to hear all other protests.
4. If the appeal involves an assessment on property which the taxpayer has refused or, without good cause, has neglected to include in the list required of him pursuant to NRS 361.265 or has refused or, without good cause, has neglected to provide the list to the county assessor, the state board of equalization may not reduce the assessment of the county assessor.
5. If the state board of equalization determines that the record of a case on appeal from the county board of equalization is inadequate because of an act or omission of the county assessor, the district attorney or the county board of equalization, the state board of equalization may remand the case to the county board of equalization with directions to develop an adequate record within 30 days after the remand. The directions must indicate specifically the inadequacies to be remedied. If the state board of equalization determines that the record returned from the county board of equalization after remand is still inadequate, the state board of equalization may hold a hearing anew on the appellant's complaint or it may, if necessary, contract with an appropriate person to hear the matter, develop an adequate record in the case and submit recommendations to the state board. The cost of the contract and all costs, including attorney's fees, to the state or the appellant necessary to remedy the inadequate record on appeal are a charge against the county.
Sec. 21. NRS 361.483 is hereby amended to read as follows:
361.4831. Except as otherwise provided in subsection 4, taxes assessed upon the real property tax roll and upon mobile or manufactured homes are due on the third Monday of August.
2. Taxes assessed upon the real property tax roll may be paid in four equal installments if the taxes assessed on the parcel exceed $100.
3. Taxes assessed upon a mobile or manufactured home may be paid in four equal installments if the taxes assessed exceed $100.
4. If a person elects to pay in quarterly installments, the first installment is due on the third Monday of August, the second installment on the first Monday of October, the third installment on the first Monday of January, and the fourth installment on the first Monday of March.
5. If any person charged with taxes which are a lien on real property fails to pay:
(a) Any one quarter of the taxes on or within 10 days following the day the taxes become due, there must be added thereto a penalty of 4 percent.
(b) Any two quarters of the taxes, together with accumulated penalties, on or within 10 days following the day the later quarter of taxes becomes due, there must be added thereto a penalty of 5 percent of the two quarters due.
(c) Any three quarters of the taxes, together with accumulated penalties, on or within 10 days following the day the latest quarter of taxes becomes due, there must be added thereto a penalty of 6 percent of the three quarters due.
(d) The full amount of the taxes, together with accumulated penalties, on or within 10 days following the first Monday of March, there must be added thereto a penalty of 7 percent of the full amount of the taxes.
6. Any person charged with taxes which are a lien on a mobile or manufactured home who fails to pay the taxes within 10 days after the quarterly payment is due is subject to the following provisions:
(a) [The entire amount of the taxes is due;
(b)] A penalty of 10 percent of the taxes due;
[(c)] (b) An additional penalty of $3 per month or any portion thereof, until the taxes are paid; and
[(d)] (c) The county assessor may proceed under NRS 361.535.
7. The ex officio tax receiver of a county shall notify each person in the county who is subject to a penalty pursuant to this section of the provisions of NRS [360.410 and 360.419.] 360.419 and section 7 of this act.
Sec. 22. (Deleted by amendment.)
Sec. 23. NRS 361.535 is hereby amended to read as follows:
361.5351. If the person, company or corporation so assessed neglects or refuses to pay the taxes within 30 days after demand, a penalty of 10 percent must be added. If the tax and penalty are not paid on demand, the county assessor or his deputy shall seize, seal or lock enough of the personal property of the person, company or corporation so neglecting or refusing to pay to satisfy the taxes and costs.
2. The county assessor shall post a notice of the 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 5 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 the property to pay the taxes and expenses incurred. For this service the county assessor must be allowed from the delinquent person a fee of $3.
3. If the personal property seized by the county assessor or his deputy consists of a mobile or manufactured home [or house trailer,] the county assessor shall publish a notice of the seizure once during each of 2 successive weeks in a newspaper of general circulation in the county. If the legal owner of the property is someone other than the registered owner and the name and address of the legal owner can be ascertained from the records of the department of motor vehicles and public safety, the county assessor shall, before publication, send a copy of the notice by registered or certified mail to the legal owner. The cost of the publication and notice must be charged to the delinquent taxpayer. The notice must state:
(a) The name of the owner, if known.
(b) The description of the property seized, including the location, the make, model and [color] dimensions and the serial number, body number or other identifying number.
(c) The fact that the property has been seized and the reason for seizure.
(d) The amount of the taxes due on the property and the penalties and costs as provided by law.
(e) The time and place at which the property is to be sold.
After the expiration of 5 days from the date of the second publication of the notice, the property must be sold at public auction in the manner provided in subsection 2 for the sale of other personal property by the county assessor.
4. Upon payment of the purchase money, the county assessor shall deliver to the purchaser of the property sold, with a certificate of the sale, a statement of the amount of taxes or assessment and the expenses thereon for which the property was sold, whereupon the title of the property so sold vests absolutely in the purchaser.
Sec. 24. NRS 361.562 is hereby amended to read as follows:
361.5621. Each purchaser or repossessor of a mobile or manufactured home and each person who brings a mobile or manufactured home into the state shall report that mobile or manufactured home to the county assessor within 30 days after the date of its purchase, repossession or entry into the state.
2. If the county assessor determines that the mobile or manufactured home is:
(a) Migratory property, he shall assess it pursuant to NRS 361.505.
(b) Nonmigratory property, he shall assess it pursuant to NRS 361.260.
Sec. 25. NRS 361.5641 is hereby amended to read as follows:
361.5641[Whenever] If any person:
1. Who has purchased a mobile or manufactured home on which he is required to pay a personal property tax under the provisions of NRS 361.562, establishes to the satisfaction of the county assessor that he has paid the personal property tax for the current fiscal year on another mobile or manufactured home which he has sold or exchanged, the county assessor shall allow as a credit 1/12 of the tax previously paid multiplied by the number of full months remaining in the current fiscal year after the sale or exchange of the mobile or manufactured home on which the tax was paid.
2. Has paid a personal property tax on a mobile or manufactured home to the state of his [prior] previous residence, the county assessor shall allow a 1/12 reduction in the tax for the current fiscal year for each calendar month that the person has paid such a tax in the other state.
Sec. 26. NRS 361.5643 is hereby amended to read as follows:
361.5643Upon compliance by the purchaser or repossessor of a mobile or manufactured home with the provisions of NRS 361.562 or upon payment of the tax the county assessor may issue a sticker which must be of a design and affixed in such manner as is prescribed by the department.
Sec. 27. NRS 361.5644 is hereby amended to read as follows:
361.56441. If the purchaser, repossessor or other owner of a mobile or manufactured home fails to comply with the provisions of subsection 1 of NRS 361.562 within the required time, the county assessor shall collect a penalty, which must be added to the tax and collected therewith in the amount of 10 percent of the tax due, plus:
(a) If the tax on a mobile or manufactured home is paid within 1 month after it is due, $3, and if paid on any unit or vehicle mentioned in NRS 361.561 within 1 month, $1.
(b) If the tax on a mobile or manufactured home is paid more than 1 month after it is due, $3 for each full month or final fraction of a month which has elapsed, and if paid on any unit or vehicle mentioned in NRS 361.561 more than 1 month after it is due, $1 for each such month.
2. If any person required to pay a personal property tax under the provisions of NRS 361.562 neglects or refuses to pay the tax on demand of the county assessor, the county assessor or his deputy shall seize the mobile or manufactured home upon which the taxes are due and proceed in accordance with the provisions of NRS 361.535.
3. The tax is due and the tax and any penalty must be computed for each fiscal year from the date of purchase within or importation into this state.
Sec. 28. NRS 361.765 is hereby amended to read as follows:
361.7651. [Whenever] If a clerical or typographical error or errors appear upon the real or personal property tax roll of any county which have not been corrected by any officer or board vested by law with the duty of correcting such errors, the county assessor of the county upon whose tax roll such errors appear shall make a report thereof to the board of county commissioners of [such] the county.
2. The board of county commissioners shall thereupon examine the error or errors so reported, together with such evidence as may be presented in connection therewith, and, if satisfied that [such] the errors or any of them are purely clerical or typographical shall:
(a) By an order entered in the minutes of the board authorize and direct the county treasurer to correct the error or errors so reported so as to conform to the true assessment; and
(b) [Serve] Deliver a copy of [such order on] the order to the county treasurer, who shall thereupon make the corrections and change the tax roll or rolls in conformity therewith.
3. [Whenever] If it appears that corrections of mathematical or typographical errors on the tax roll are necessary, the county assessor may, with the concurrence of the county treasurer, make corrections in the assessed valuation of any property within the county. When such corrections are made, the county treasurer shall make such adjustments as are necessary to the tax rolls [.] for fiscal years within 3 years after the fiscal year for which the corrections were made. The adjustment may be a full refund or a credit against taxes due which may be allocated over a period no longer than 3 years.
4. At the end of each fiscal year the county treasurer shall report to the board of county commissioners all corrections made under subsection 3 during such fiscal year. The board of county commissioners shall approve or disapprove each correction reported. The county treasurer shall make any adjustments to the tax rolls made necessary by the disapproval by the board of county commissioners of any corrections made.
Sec. 29. NRS 361.768 is hereby amended to read as follows:
361.7681. [Whenever] If an overassessment of real or personal property appears upon the secured tax roll of any county because of a factual error concerning its existence, size, quantity, age, use or zoning or legal or physical restrictions on its use [or the partial or complete destruction or removal of an improvement or secured personal property as of the lien date on July 1,] within 3 years after the end of the fiscal year for which the assessment was made, the county assessor shall make a report thereof to the board of county commissioners of the county.
2. The board of county commissioners shall examine the error so reported, together with any evidence presented and, if satisfied that the error is factual, shall:
(a) By an order entered in the minutes of the board, direct the county treasurer to correct the error; and
(b) [Serve] Deliver a copy of the order [on] to the county treasurer, who shall make the necessary [refunds or] adjustments to the tax bill and correct the secured tax roll.
[Only the secured property tax rolls for the current and the succeeding tax year may be so corrected.] The adjustment may be a full refund or a credit against taxes due which may be allocated over a period no longer than 3 years.
3. Partial or complete destruction or removal of an improvement or secured personal property may be adjusted pro rata if removal or destruction occurred on or after the lien date and the property was rendered unusable or uninhabitable for a period of not less than 90 consecutive days. The adjustments may be made in the form of a credit on taxes due or a refund if taxes have been paid for the period. The county assessor shall notify the county treasurer of each adjustment. The county assessor shall report recommended adjustments to the board of county commissioners no later than June 30 of each fiscal year.
Sec. 30. NRS 361.815 is hereby amended to read as follows:
361.8151. "Home" means residential living quarters located in Nevada. The quarters may consist of a single dwelling unit, or a unit which is an integral part of a larger complex such as a multidwelling or a multipurpose building, together with the land upon which the unit is built and any surrounding land, not to exceed 2 acres, as well as outbuildings and facilities reasonably necessary for use of the unit as residential living quarters.
2. The term "home" includes:
(a) A mobile or manufactured home.
(b) A home, mobile or manufactured home or dwelling which the claimant possesses under a contract of sale, deed of trust, life estate, joint tenancy or tenancy in common.
(c) A residential facility for groups required to be licensed by the health division of the department of human resources, pursuant to NRS 449.001 to 449.240, inclusive.
(d) A dwelling within any housing project which has been established pursuant to chapter 315 of NRS and for which the housing authority makes payments in lieu of taxes.
3. If the residential living quarters are part of a multipurpose building, the "home" does not include any part of the building or land which is not used as living quarters by the claimant and spouse and which generates income for the claimant or spouse.
Sec. 31. NRS 361.824 is hereby amended to read as follows:
361.824["Mobile home lot"] "Lot" means a portion of land which is rented to accommodate a mobile or manufactured home owned or rented by the claimant.
Sec. 32. NRS 361.827 is hereby amended to read as follows:
361.827"Rent" means the payment a claimant has made under a bona fide tenancy or leasing agreement solely for the right to occupy [:
1. A home; or
2. A mobile home lot,] a home or lot during the calendar year immediately preceding the filing of his claim. The term does not include any amount paid for utilities, fuel or furnishings, nor does the term include payment for food, nursing services or institutional care.
Sec. 33. NRS 361.835 is hereby amended to read as follows:
361.8351. A senior citizen who has rented and maintained his primary residence in a home or on a [mobile home] lot since July 1 of the preceding calendar year and whose household income is not more than $19,100 is entitled to a refund as determined in accordance with the schedule in NRS 361.833.
2. The amount of the refund provided pursuant to subsection 1 must not exceed an amount equal to that portion of the rent which is rent deemed to constitute accrued property tax, even if the rental property is exempt from property tax.
Sec. 34. NRS 361A.031 is hereby amended to read as follows:
361A.0311. "Converted to a higher use" means:
(a) A physical alteration of the surface of the property enabling it to be used for a higher use;
(b) The recording of a final map or parcel map which creates one or more parcels not intended for agricultural use;
(c) The existence of a final map or parcel map which creates one or more parcels not intended for agricultural use; or
(d) A change in zoning to a higher use made at the request of the owner.
2. The term does not apply to the property remaining after a portion of the parcel is converted to higher use pursuant to paragraph (b) or (c) of subsection 1 if the remaining portion continues to qualify as agricultural real property.
3. As used in this section:
(a) "Final map" has the meaning ascribed to it in NRS 278.0145.
(b) "Parcel map" has the meaning ascribed to it in NRS 278.017.
Sec. 35. NRS 361A.265 is hereby amended to read as follows:
361A.2651. An owner of property which has received an agricultural or open-space use assessment :
(a) Must pay the full amount of deferred taxes calculated pursuant to NRS 361A.280 for any property for which a final map will be recorded pursuant to NRS 278.460 before the date on which the map is recorded.
(b) In all other cases may, before the conversion of any portion of the property to a higher use, pay the amount of deferred taxes which would be due upon the conversion of that property pursuant to NRS 361A.280.
2. An owner who desires to pay the deferred taxes must request, in writing, the county assessor to estimate the amount of the deferred taxes which would be due at the time of conversion. After receiving such a request, the county assessor shall estimate the amount of the deferred taxes due for the next property tax statement and report the amount to the owner.
3. An owner who voluntarily pays the deferred taxes may appeal the valuations and calculations upon which the deferred taxes were based in the manner provided in NRS 361A.273.
4. If a parcel that has been created after the secured tax roll has been closed is converted to a higher use, the assessor must change the roll to reflect the changes in the parcel or parcels and assess the new parcel or parcels at taxable value for the following fiscal year. The deferred tax must be assessed pursuant to NRS 361A.280.
Sec. 36. NRS 375.010 is hereby amended to read as follows:
375.010The following terms, wherever used or referred to in this chapter, have the following meaning unless a different meaning clearly appears in the context:
1. "Deed" means every instrument in writing, except a last will and testament, whatever its form, and by whatever name it is known in law, by which title to any estate or present interest in real property, including a water right, permit, certificate or application, is conveyed or transferred to, and vested in, another person, but does not include a lease for any term of years or an easement.
2. "Value" means:
(a) In the case of any deed not a gift, the amount of the full, actual consideration paid or to be paid [,] for the real property, excluding the amount of any lien or liens assumed.
(b) In the case of a gift, or any deed with nominal consideration or without stated consideration, the estimated price the real property would bring in an open market and under the then prevailing market conditions in a sale between a willing seller and a willing buyer, both conversant with the property and with prevailing general price levels.
Sec. 37. NRS 41.0335 is hereby amended to read as follows:
41.03351. No action may be brought against:
(a) [Any] A sheriff or county assessor which is based solely upon any act or omission of a deputy;
(b) A chief of a police department which is based solely upon any act or omission of an officer of the department;
(c) A chief of a fire department which is based solely upon any act or omission of a fireman or other person called to assist the department;
(d) A member of the board of trustees of a county school district, the superintendent of schools of that school district or the principal of a school, which is based solely upon any act or omission of a person volunteering as a crossing guard; or
(e) A chief of a local law enforcement agency which is based solely on any act or omission of a person volunteering as a crossing guard.
2. This section does not:
(a) Limit the authority of the state or a political subdivision or a public corporation of the state to bring an action on any bond or insurance policy provided pursuant to law for or on behalf of any person who may be aggrieved or wronged.
(b) Limit or abridge the jurisdiction of any court to render judgment upon any such bond or insurance policy for the benefit of any person so aggrieved or wronged.
Sec. 38. NRS 250.040 is hereby amended to read as follows:
250.040In case of a vacancy in the office of the county assessor, or failure of any county assessor to qualify as required in this chapter, the board of county commissioners , within 45 days after the vacancy or failure to qualify occurs, shall appoint some suitable person possessing the qualifications of an elector, residing within such county, to fill the vacancy. The person thus appointed shall give bond and take the oath of office prescribed by law that is required of county assessors elected by the people, and shall hold his office until the next ensuing biennial election.
Sec. 39. NRS 278.460 is hereby amended to read as follows:
278.4601. A county recorder shall not file for record any final map unless the map:
(a) Contains or is accompanied by the report of a title company and all the certificates of approval, conveyance and consent required by the provisions of NRS 278.374 to 278.378, inclusive, and by the provisions of any local ordinance [.] ; and
(b) Is accompanied by a written statement signed by the treasurer of the county in which the land to be divided is located indicating that all property taxes on the land for the fiscal year have been paid [.] and that the full amount of any deferred property taxes for the conversion of the property from agricultural use has been paid pursuant to NRS 361A.265.
2. Nothing contained in NRS 278.010 to 278.630, inclusive, prevents the recording, pursuant to the provisions of NRS 278.010 to 278.630, inclusive, and any applicable local ordinances, of a map of any land which is not a subdivision, nor do NRS 278.010 to 278.630, inclusive, prohibit the filing of a map in accordance with the provisions of any statute requiring the filing of professional land surveyor's records of surveys.
3. A county recorder shall accept or refuse a final map for recordation within 10 days after its delivery to him.
Sec. 40. NRS 350.024 is hereby amended to read as follows:
350.0241. Except as otherwise provided in subsection 3, the sample ballot required to be mailed pursuant to NRS 293.565 and the notice of election must contain:
(a) The time and places of holding the election.
(b) The hours during the day in which the polls will be open, which must be the same as provided for general elections.
(c) The purposes for which the obligations are to be issued or incurred.
(d) A disclosure of any:
(1) Future increase or decrease in costs which can reasonably be anticipated in relation to the purposes for which the obligations are to be issued or incurred and its probable effect on the tax rate; and
(2) Requirement relating to the proposal which is imposed pursuant to a court order or state or federal statute and the probable consequences which will result if the bond question is not approved by the voters.
(e) The maximum amount of the obligations, including the anticipated interest, separately stating the total principal, the total anticipated interest and the anticipated interest rate.
(f) The maximum number of years which the obligations are to run.
(g) An estimate of the range of tax rates necessary to provide for debt service upon the obligations for the dates when they are to be redeemed. The [county assessor] municipality shall, for each such date, [estimate] furnish an estimate of the assessed value of the property against which the obligations are to be issued or incurred, and the governing body shall estimate the tax rate based upon the assessed value of the property as given in the assessor's estimates.
2. If an operating or maintenance rate is proposed in conjunction with the question to issue obligations, the questions may be combined, but the sample ballot and notice of election must each state the tax rate required for the obligations separately from the rate proposed for operation and maintenance.
3. Any election called pursuant to NRS 350.020 to 350.070, inclusive, may be consolidated with a primary or general municipal election or a primary or general state election. The notice of election need not set forth the places of holding the election, but may instead state that the places of holding the election will be the same as those provided for the election with which it is consolidated.
4. If the election is a special election, the clerk shall cause notice of the close of registration to be published in a newspaper printed in and having a general circulation in the municipality once in each calendar week for two successive calendar weeks next preceding the close of registration for the election.
Sec. 41. NRS 354.220 is hereby amended to read as follows:
354.220NRS 354.220 to 354.250, inclusive, apply in making applications for refund of money which has been paid into the county treasuries in cases where:
1. Through mistake or inadvertence, a county and school district tax for any 1 tax year has, by reason of the assessment of the same piece of property , [to two or more persons,] been paid two or more times.
2. A remission of the assessed valuation on a patented mine or mining claim has been ordered by a board having jurisdiction of the matter because annual assessment work was performed thereon, and the remission has not been made by the proper county officers, and taxes on the full valuation have been paid under protest by the owner of the patented mining claims.
3. Where licenses or taxes have been twice paid on the same band of sheep.
4. In the opinion of the board of county commissioners, or the county treasurer in those cases in which he is authorized to make a refund, the applicant for refund has a just cause for making the application and the granting of the refund would be equitable.
Sec. 42. NRS 354.240 is hereby amended to read as follows:
354.2401. If a board of county commissioners determines by competent evidence that money has been paid into the treasury of the county under any of the circumstances mentioned in NRS 354.220, the board of county commissioners, by its unanimous resolution, may direct the county treasurer to refund to the applicant the amount of money paid into the county treasury in excess of the amount legally payable.
2. In the case of a claim for a refund of property tax, if the board has unanimously found that the applicant is entitled to a refund, it shall direct the county treasurer to refund to the applicant the amount claimed if the [property tax roll is still open.] claim is made within 3 years after the tax was due. The county may withhold amounts refunded from its subsequent apportionments of revenues from property tax to the other taxing units in the county which levied a tax represented in the combined tax rate.
3. If the county treasurer determines by competent evidence that money in the amount of $500 or less has been paid into the county treasury under any of the circumstances listed in NRS 354.220, he may, upon receiving the written approval of the district attorney, refund to the applicant the amount paid which is in excess of the amount legally payable.
4. In the case of a claim for a refund of property tax which has been authorized and approved in the manner provided in subsection 3, the county treasurer shall make a refund to the applicant in the amount claimed if the [property tax roll is still open.] claim is made within 3 years after the tax was due. The county may withhold amounts refunded from its subsequent apportionments of revenues from property tax to the other taxing units in the county which levied a tax represented in the combined tax rate.
5. A board of county commissioners may, in the case of a claim for a refund of a registration fee or deposit paid to the county department of parks and recreation, delegate the authority to approve all such claims of less than $1,000, to:
(a) The county manager or his designee;
(b) The county administrator or his designee; or
(c) In a county that has neither a county manager nor a county administrator, any other county employee.
6. A county treasurer, upon receiving written approval of a claim pursuant to subsection 5, may refund to the applicant the amount of the refund due.
7. At the end of each month the county treasurer shall provide to the board of county commissioners a list of all refunds made by him during that month. The list must contain the name of each taxpayer or other person to whom a refund was made and the amount of the refund. The county treasurer shall maintain a copy of the list and make it available for public inspection.
Sec. 43. NRS 482.181 is hereby amended to read as follows:
482.1811. Except as otherwise provided in subsection 4, the department shall certify monthly to the state board of examiners the amount of the basic and supplemental privilege taxes collected for each county by the department and its agents during the preceding month, and that money must be distributed monthly as provided in this section.
2. Any supplemental privilege tax collected for a county must be distributed only to the county, to be used as provided in NRS 371.045 and 371.047.
3. The distribution of the basic privilege tax within a county must be made to local governments, as defined in NRS 354.474, except redevelopment agencies and tax increment areas, in the same ratio as all property taxes were levied in the county in the previous fiscal year, but the State of Nevada is not entitled to share in that distribution and at least 5 percent of the basic privilege tax disbursed to a county must be deposited for credit to the county's general fund. The 5 percent must be calculated in the same manner as the commission calculated for the department of motor vehicles and public safety. For the purpose of this subsection, the taxes levied by each local government are the product of its certified valuation, determined pursuant to subsection 2 of NRS 361.405, and its tax rate, established pursuant to NRS 361.455 for the fiscal year beginning on July 1, 1980, except that the tax rate for school districts, including the rate attributable to a district's debt service, is the rate established pursuant to NRS 361.455 for the fiscal year beginning on July 1, 1978, but if the rate attributable to a district's debt service in any fiscal year is greater than its rate for the fiscal year beginning on July 1, 1978, the higher rate must be used to determine the amount attributable to debt service.
4. An amount equal to any basic privilege tax distributed to a redevelopment agency or tax increment area in the fiscal year 1987-1988 must continue to be distributed to that agency or area as long as it exists but must not be increased.
5. Local governments, other than incorporated cities, are entitled to receive no distribution of basic privilege tax if the distribution to the local government is less than $100. Any undistributed money accrues to the county general fund of the county in which the local government is located.
6. The department shall make distributions of basic privilege tax directly to counties, county school districts and incorporated cities. Distributions for other local governments within a county must be paid to the counties for distribution to the other local governments.
Sec. 44. NRS 489.501 is hereby amended to read as follows:
489.5011. When a new manufactured home, mobile home or commercial coach is sold in this state by a dealer, he shall complete a dealer's report of sale. The dealer's report of sale must be in a form prescribed by the division and include a description of the manufactured home, mobile home or commercial coach, the name and address of the seller and the name and address of the buyer. If in connection with the sale a security interest is taken or retained by the seller or dealer to secure all or part of the purchase price, or a security interest is taken by a person who gives value to enable the buyer to acquire rights in the manufactured home, mobile home or commercial coach, the name and address of the secured party or his assignee must be entered on the dealer's report of sale.
2. The dealer shall require the buyer to sign an acknowledgment of taxes, on a form prescribed by the division, which includes a statement that a manufactured home, mobile home or commercial coach is taxable in the county in which it is located. A dealer who sells a new manufactured home, mobile home or commercial coach shall deliver the buyer's copy of the acknowledgment of taxes to him at the time of sale and submit another copy within 30 days after the date of the sale to the county assessor of the county in which the manufactured home, mobile home or commercial coach will be located.
3. The dealer shall submit the original of the dealer's report of sale and the manufacturer's certificate or statement of origin to the division within 30 days after the execution of all instruments which the contract of sale required to be executed at the time of sale or within 30 days after the date of sale, whichever is later, unless an extension of time is granted by the division.
[3.] 4. A dealer who sells a new manufactured home, mobile home or commercial coach shall deliver the buyer's copy of the report of sale to him at the time of sale and submit another copy within 30 days after the date of the sale to the county assessor of the county in which the manufactured home, mobile home or commercial coach will be located.
Sec. 45. (Deleted by amendment.)
Sec. 46. NRS 489.521 is hereby amended to read as follows:
489.5211. If a used or rebuilt manufactured home, mobile home or commercial coach is sold in this state by a person who is not a dealer or rebuilder, the seller or buyer or both of them shall submit to the division , and a copy to the county assessor of the county in which the manufactured home, mobile home or commercial coach is located, within 45 days after the sale:
(a) If a certificate of ownership has been issued in this state, that certificate properly endorsed.
(b) If a certificate of title or other document of title has been issued by a public authority of another state, territory or country:
(1) The certificate or document properly endorsed; and
(2) A statement showing, if not included on the endorsed certificate or document, the description of the manufactured home, mobile home or commercial coach, the names and addresses of the buyer and seller, and the name and address of any person who takes or retains a purchase money security interest. The statement must be signed and acknowledged by the seller and buyer.
(c) If a document of title has not been issued by any public authority, a statement showing all the information and signed and acknowledged in the manner required by subparagraph (2) of paragraph (b) of subsection 1.
2. If a used or rebuilt manufactured home, mobile home or commercial coach is sold by a person who is not a dealer or rebuilder pursuant to an installment contract or other agreement by which the certificate of title or certificate of ownership does not pass immediately from the seller to the buyer upon the sale, the seller or buyer, or both, shall submit to the division any information required by the regulations adopted by the administrator pursuant to NRS 489.272.
Sec. 47. NRS 709.120 is hereby amended to read as follows:
709.120The grantee of any franchise, right or privilege secured under the terms and provisions of NRS 709.050 to 709.170, inclusive, shall file annually, on or before the [1st] first Monday of March, with the county [assessor] treasurer of the county wherein it is engaged in business under such franchise, right or privilege, an affidavit made by its president and secretary setting forth the gross receipts and expenses for the preceding year, and the net profits, if any, for the same period.
Sec. 48. Section 8 of chapter 590, Statutes of Nevada 1995, at page 2183, is hereby amended to read as follows:
- Sec. 8. NRS 482.181 is hereby amended to read as follows:
- 482.181 1. Except as otherwise provided in subsection [4,] 5, the department shall certify monthly to the state board of examiners the amount of the basic and supplemental privilege taxes collected for each county by the department and its agents during the preceding month, and that money must be distributed monthly as provided in this section.
- 2. Any supplemental privilege tax collected for a county must be distributed only to the county, to be used as provided in NRS 371.045.
- 3. The distribution of the basic privilege tax within a county must be made to local governments, as defined in NRS 354.474, except redevelopment agencies and tax increment areas, in the same ratio as all property taxes were levied in the county in the previous fiscal year, but the State of Nevada is not entitled to share in that distribution and at least 5 percent of the basic privilege tax disbursed to a county must be deposited for credit to the county's general fund. The 5 percent must be calculated in the same manner as the commission calculated for the department of motor vehicles and public safety. For the purpose of this subsection, the taxes levied by each local government are the product of its certified valuation, determined pursuant to subsection 2 of NRS 361.405, and its tax rate, established pursuant to NRS 361.455 for the fiscal year beginning on July 1, 1980, except that the tax rate for school districts, including the rate attributable to a district's debt service, is the rate established pursuant to NRS 361.455 for the fiscal year beginning on July 1, 1978, but if the rate attributable to a district's debt service in any fiscal year is greater than its rate for the fiscal year beginning on July 1, 1978, the higher rate must be used to determine the amount attributable to debt service.
- 4. The tax rate for the fiscal year beginning on July 1, 1980, of an unincorporated town created after July 1, 1980, for which the Nevada tax commission establishes the allowed revenue from taxes ad valorem or basic ad valorem revenue pursuant to subsection 4 of NRS 354.5987 shall be deemed to be the average tax rate levied for the fiscal year beginning on July 1, 1980, by other unincorporated towns included in the same common levy authorized by NRS 269.5755 which were in existence on July 1, 1980.
- 5. An amount equal to any basic privilege tax distributed to a redevelopment agency or tax increment area in the fiscal year 1987-1988 must continue to be distributed to that agency or area as long as it exists but must not be increased.
- [5.] 6. Local governments, other than incorporated cities, are entitled to receive no distribution of basic privilege tax if the distribution to the local government is less than $100. Any undistributed money accrues to the county general fund of the county in which the local government is located.
- [6.] 7. The department shall make distributions of basic privilege tax directly to counties, county school districts and incorporated cities. Distributions for other local governments within a county must be paid to the counties for distribution to the other local governments.
Sec. 49. 1. NRS 360.410 is hereby repealed.
2. NRS 361.153 is hereby repealed.
Sec. 50. 1. This section and sections 1 to 15, inclusive, 17 to 43, inclusive, 45 to 48, inclusive, and subsection 2 of section 49 of this act become effective on July 1, 1997.
2. Subsection 1 of section 49 of this act becomes effective at 12:01 a.m. on July 1, 1997.
3. Section 44 of this act becomes effective on October 1, 1997.
4. Section 16 of this act becomes effective on July 1, 1998.
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