SUMMARY--Establishes minimum rate of annual special tax on specified classes of livestock. (BDR 50-1643)
FISCAL NOTE: Effect on Local Government: No.
Effect on the State or on Industrial Insurance: No.
EXPLANATION - Matter in italics is new; matter in brackets [ ] is material to be omitted.
AN ACT relating to livestock; establishing a minimum rate of the annual special tax on specified classes of livestock; and providing other matters properly relating thereto.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1 NRS 571.035 is hereby amended to read as follows:
571.035 1. Upon receipt of the reports from the committee for assessing livestock pursuant to NRS 575.180, the division shall fix the amount of the annual special tax on each head of the following specified classes of livestock, [and not exceeding] which must not exceed the following rates per head for each class:
Class Rate per head
Stock cattle $0.28
Dairy cattle .53
Horses .75
Mules .75
Burros or asses .75
Hogs and pigs .07
Goats .06
2. As used in subsection 1:
(a) "Dairy cattle" are bulls, cows and heifers of the dairy breeds [,] that are more than 6 months old.
(b) "Stock cattle" are:
(1) Steers of any breed and other weaned calves of the beef breeds [,] that are more than 6 months old; and
(2) Bulls, cows and older heifers of the beef breeds.
(c) The classes consisting of horses, mules, and burros and asses exclude animals that are less than 1 year old.
3. The division shall send notice of the annual special tax on each head of the specified classes of livestock to the county assessor or treasurer of each county on or before the first Monday in May of each year.
4. Notwithstanding the provisions of subsection 1, the minimum special tax due annually pursuant to this section from each owner of livestock is $5.
5. Upon the receipt of [any such] payment of the special tax and the report thereof by the state controller, the division shall credit the amount of the tax as paid on its records.
[5.] 6. The special taxes paid by an owner of livestock, when transmitted to the state treasurer, must be deposited in the livestock inspection account.
Sec. 2 This act becomes effective on July 1, 1998.