Assembly Bill No. 533–Committee on Taxation
CHAPTER..........
AN ACT relating to property; revising the qualifications for obtaining an exemption from the property and governmental services taxes for a surviving spouse, blind person, veteran or disabled veteran; eliminating the exemption from such taxes for an orphan child; revising the circumstances under which a person may have the valuation of his property changed or corrected; providing specifically that a tax lien is superior to all other liens on the taxable property; establishing a procedure for the detachment of territory from cities to avoid the division of legal tax parcels; requiring certain digital documents maintained by a county recorder to be in a form that is acceptable to the county recorder and the county assessor; and providing other matters properly relating thereto.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. (Deleted by amendment.)
Sec. 2. Chapter 361 of NRS is hereby amended by adding
thereto a new section to read as follows:
A person who owns at least 25 mobile or manufactured homes
that are leased within a county for commercial purposes and have
not been converted to real property pursuant to NRS 361.244 shall
file:
1. A written statement required by NRS 361.265 that includes
an inventory of such homes; and
2. With the county assessor of the county in which the homes
are situated a report of any new or used mobile or manufactured
homes brought into the county as required by NRS 361.562.
Sec. 3. NRS 361.015 is hereby amended to read as follows:
361.015 “Bona fide resident” means a person who has
[established] :
1. Established a residence in the State of Nevada[, and has
actually] ; and
2. Actually resided in this state for at least 6 months[.] or has
a valid driver’s license or identification card issued by the
Department of Motor Vehicles of this state.
Sec. 4. NRS 361.080 is hereby amended to read as follows:
361.080 1. The property of surviving spouses , [and orphan
children,] not to exceed the amount of $1,000 assessed valuation, is
exempt from taxation, but no such exemption may be allowed to
anyone but actual bona fide residents of this state, and must be
allowed in but one county in this state to the same family.
2. For the purpose of this section, property in which the
surviving spouse [or orphan child] has any interest shall be deemed
the property of the surviving spouse . [or orphan child.]
3. The person claiming such an exemption shall file with the
county assessor an affidavit declaring his residency and that the
exemption has been claimed in no other county in this state for that
year. The affidavit must be made before the county assessor or a
notary public. After the filing of the original affidavit, the county
assessor shall mail a form for renewal of the exemption to the
person each year following a year in which the exemption was
allowed for that person. The form must be designed to facilitate its
return by mail by the person claiming the exemption.
4. A surviving spouse is not entitled to the exemption provided
by this section in any fiscal year beginning after any remarriage,
even if the remarriage is later annulled.
5. Beginning with the 2005-2006 fiscal year, the monetary
amount in subsection 1 must be adjusted for each fiscal year by
adding to each amount the product of the amount multiplied by
the percentage increase in the Consumer Price Index (All Items)
from December 2003 to the December preceding the fiscal year for
which the adjustment is calculated.
Sec. 5. NRS 361.082 is hereby amended to read as follows:
361.082 1. That portion of real property and tangible
personal property which is used for housing and related facilities for
persons with low incomes is exempt from taxation if the portion of
property qualifies as a low-income unit and is part of a qualified
low-income housing project that is funded in part by federal money
appropriated pursuant to 42 U.S.C. §§ 12701 et seq. for the year in
which the exemption applies.
2. The portion of a qualified low-income housing project that is
entitled to the property tax exemption pursuant to subsection 1 must
be determined by dividing the total assessed value of the housing
project and the land upon which it is situated into the assessed value
of the low-income units and related facilities that are occupied by or
used exclusively [by] for persons with low incomes.
3. The Nevada Tax Commission shall, by regulation, prescribe
a form for an application for the exemption described in subsection
1. After an original application is filed, the county assessor of the
county in which the housing project is located may mail a form for
the renewal of the exemption to the owner of the housing project
each year following a year in which the exemption was allowed for
that project.
4. A renewal form returned to a county assessor must
indicate the total number of units in the housing project and the
number of units used for housing and related facilities for persons
with low incomes. If the owner of a housing project fails to
provide a properly completed renewal form to the county assessor
of the county in which the project is located by the date required in
NRS 361.155, or fails to qualify for the exemption described in
subsection 1, he is not entitled to the exemption in the following
fiscal year.
5. As used in this section, the terms “low-income unit” and
“qualified low-income housing project” have the meanings ascribed
to them in 26 U.S.C. § 42.
Sec. 6. NRS 361.085 is hereby amended to read as follows:
361.085 1. The property of all blind persons, not to exceed
the amount of $3,000 of assessed valuation, is exempt from taxation,
including community property to the extent only of the blind
person’s interest therein, but no such exemption may be allowed to
anyone but bona fide residents of this state, and must be allowed in
but one county in this state on account of the same blind person.
2. The person claiming such an exemption [shall] must file
with the county assessor an affidavit declaring [his residency] that
he is an actual bona fide resident of the State of Nevada, that he is
a blind person and that the exemption [has been] is claimed in no
other county in this state . [for that year.] The affidavit must be
made before the county assessor or a notary public. After the filing
of the original affidavit, the county assessor shall mail a form for
renewal of the exemption to the person each year following a year in
which the exemption was allowed for that person. The form must be
designed to facilitate its return by mail by the person claiming the
exemption.
3. Upon first claiming the exemption in a county the claimant
shall furnish to the assessor a certificate of a licensed physician
[licensed under the laws of this state] setting forth that he has
examined the claimant and has found him to be a blind person.
4. Beginning with the 2005-2006 fiscal year, the monetary
amount in subsection 1 must be adjusted for each fiscal year by
adding to each amount the product of the amount multiplied by
the percentage increase in the Consumer Price Index (All Items)
from December 2003 to the December preceding the fiscal year for
which the adjustment is calculated.
5. As used in this section, “blind person” includes any person
whose visual acuity with correcting lenses does not exceed 20/200
in the better eye, or whose vision in the better eye is restricted to a
field which subtends an angle of not greater than 20°.
Sec. 7. NRS 361.090 is hereby amended to read as follows:
361.090 1. The property, to the extent of the assessed
valuation as set forth in subsection 2, of any actual bona fide
resident of the State of Nevada who:
(a) Has served a minimum of 90 days on active duty, who was
assigned to active duty at some time between April 21, 1898, and
June 15, 1903, or between April 6, 1917, and November 11, 1918,
or between December 7, 1941, and December 31, 1946, or between
June 25, 1950, and [January 31, 1955;] May 7, 1975, or between
September 26, 1982, and December 1, 1987, or between
October 23, 1983, and November 21, 1983, or between
December 20, 1989, and January 31, 1990, or between August 2,
1990, and April 11, 1991, or between December 5, 1992, and
March 31, 1994, or between November 20, 1995, and December
20, 1996;
(b) Has served a minimum of 90 continuous days on active duty
none of which was for training purposes, who was assigned to active
duty at some time between January 1, 1961, and May 7, 1975; [or]
(c) Has served on active duty in connection with carrying out
the authorization granted to the President of the United States in
Public Law 102-1 [,] ; or
(d) Has served on active duty in connection with a campaign
or expedition for service in which a medal has been authorized by
the government of the United States, regardless of the number of
days served on active duty,
and who received, upon severance from service, an honorable
discharge or certificate of satisfactory service from the Armed
Forces of the United States, or who, having so served, is still serving
in the Armed Forces of the United States, is exempt from taxation.
2. The amount of assessed valuation that is exempt from
taxation pursuant to subsection 1:
(a) For Fiscal Year 2001-2002, is $1,250;
(b) For Fiscal Year 2002-2003, is $1,500; and
(c) For Fiscal Year 2003-2004, is $1,750.
3. For the purpose of this section:
(a) For Fiscal Year 2001-2002, the first $1,250 assessed
valuation of property in which such a person has any interest;
(b) For Fiscal Year 2002-2003, the first $1,500 assessed
valuation of property in which such a person has any interest; and
(c) For Fiscal Year 2003-2004, the first $1,750 assessed
valuation of property in which such a person has any
interest,
shall be deemed the property of that person.
4. The exemption may be allowed only to a claimant who files
an affidavit with his claim for exemption on real property pursuant
to NRS 361.155. The affidavit may be filed at any time by a person
claiming exemption from taxation on personal property.
5. The affidavit must be made before the county assessor or a
notary public and filed with the county assessor. It must state that
the affiant is an actual bona fide resident of the State of Nevada who
meets all the other requirements of subsection 1 and that the
exemption is claimed in no other county in this state. After the filing
of the original affidavit, the county assessor shall mail a form for:
(a) The renewal of the exemption; and
(b) The designation of any amount to be credited to the
[Veterans’ Home Account,] Gift Account for Veterans’ Homes
established pursuant to NRS 417.145,
to the person each year following a year in which the exemption was
allowed for that person. The form must be designed to facilitate its
return by mail by the person claiming the exemption.
6. Persons in actual military service are exempt during the
period of such service from filing annual affidavits of exemption,
and the county assessors shall continue to grant exemption to such
persons on the basis of the original affidavits filed. In the case of
any person who has entered the military service without having
previously made and filed an affidavit of exemption, the affidavit
may be filed in his behalf during the period of such service by any
person having knowledge of the facts.
7. Before allowing any veteran’s exemption pursuant to the
provisions of this chapter, the county assessor of each of the several
counties of this state shall require proof of status of the veteran, and
for that purpose shall require production of an honorable discharge
or certificate of satisfactory service or a certified copy thereof, or
such other proof of status as may be necessary.
8. If any person files a false affidavit or produces false proof to
the county assessor, and as a result of the false affidavit or false
proof a tax exemption is allowed to a person not entitled to the
exemption, he is guilty of a gross misdemeanor.
Sec. 8. NRS 361.090 is hereby amended to read as follows:
361.090 1. The property, to the extent of $2,000 assessed
valuation, of any actual bona fide resident of the State of Nevada
who:
(a) Has served a minimum of 90 days on active duty, who was
assigned to active duty at some time between April 21, 1898, and
June 15, 1903, or between April 6, 1917, and November 11, 1918,
or between December 7, 1941, and December 31, 1946, or between
June 25, 1950, and [January 31, 1955;] May 7, 1975, or
between September 26, 1982, and December 1, 1987, or between
October 23, 1983, and November 21, 1983, or between
December 20, 1989, and January 31, 1990, or between August 2,
1990, and April 11, 1991, or between December 5, 1992, and
March 31, 1994, or between November 20, 1995, and
December 20, 1996;
(b) Has served a minimum of 90 continuous days on active duty
none of which was for training purposes, who was assigned to active
duty at some time between January 1, 1961, and May 7, 1975; [or]
(c) Has served on active duty in connection with carrying out
the authorization granted to the President of the United States in
Public Law 102-1 [,] ; or
(d) Has served on active duty in connection with a campaign
or expedition for service in which a medal has been authorized by
the government of the United States, regardless of the number of
days served on active duty,
and who received, upon severance from service, an honorable
discharge or certificate of satisfactory service from the Armed
Forces of the United States, or who, having so served, is still serving
in the Armed Forces of the United States, is exempt from taxation.
2. For the purpose of this section, the first $2,000 assessed
valuation of property in which such a person has any interest shall
be deemed the property of that person.
3. The exemption may be allowed only to a claimant who files
an affidavit with his claim for exemption on real property pursuant
to NRS 361.155. The affidavit may be filed at any time by a person
claiming exemption from taxation on personal property.
4. The affidavit must be made before the county assessor or a
notary public and filed with the county assessor. It must state that
the affiant is an actual bona fide resident of the State of Nevada who
meets all the other requirements of subsection 1 and that the
exemption is claimed in no other county in this state. After the filing
of the original affidavit, the county assessor shall mail a form for:
(a) The renewal of the exemption; and
(b) The designation of any amount to be credited to the
[Veterans’ Home Account,] Gift Account for Veterans’ Homes
established pursuant to NRS 417.145,
to the person each year following a year in which the exemption was
allowed for that person. The form must be designed to facilitate its
return by mail by the person claiming the exemption.
5. Persons in actual military service are exempt during the
period of such service from filing annual affidavits of exemption,
and the county assessors shall continue to grant exemption to such
persons on the basis of the original affidavits filed. In the case of
any person who has entered the military service without having
previously made and filed an affidavit of exemption, the affidavit
may be filed in his behalf during the period of such service by any
person having knowledge of the facts.
6. Before allowing any veteran’s exemption pursuant to the
provisions of this chapter, the county assessor of each of the several
counties of this state shall require proof of status of the veteran, and
for that purpose shall require production of an honorable discharge
or certificate of satisfactory service or a certified copy thereof, or
such other proof of status as may be necessary.
7. If any person files a false affidavit or produces false proof to
the county assessor, and as a result of the false affidavit or false
proof a tax exemption is allowed to a person not entitled to the
exemption, he is guilty of a gross misdemeanor.
8. Beginning with the 2005-2006 Fiscal Year, the monetary
amounts in subsections 1 and 2 must be adjusted for each fiscal year
by adding to each amount the product of the amount multiplied by
the percentage increase in the Consumer Price Index (All Items)
from December 2003 to the December preceding the fiscal year for
which the adjustment is calculated.
Sec. 9. NRS 361.0905 is hereby amended to read as follows:
361.0905 1. Any person who qualifies for an exemption
pursuant to NRS 361.090 or 361.091 may, in lieu of claiming his
exemption:
(a) Pay to the county assessor all or any portion of the amount
by which the tax would be reduced if he claimed his exemption; and
(b) Direct the county assessor to deposit that amount for credit
to the [Veterans’ Home] Gift Account for Veterans’ Homes
established pursuant to NRS 417.145.
2. Any person who wishes to waive his exemption pursuant to
this section shall designate the amount to be credited to the Account
on a form provided by the Nevada Tax Commission.
3. The county assessor shall deposit any money received
pursuant to this section with the State Treasurer for credit to the
[Veterans’ Home] Gift Account for Veterans’ Homes established
pursuant to NRS 417.145. The State Treasurer shall not accept:
(a) For Fiscal Year 2001-2002, more than a total of $1,250,000;
(b) For Fiscal Year 2002-2003, more than a total of $1,500,000;
and
(c) For Fiscal Year 2003-2004, more than a total of
$1,750,000,
for credit to the Account pursuant to this section and NRS 371.1035
during any fiscal year.
Sec. 10. NRS 361.0905 is hereby amended to read as follows:
361.0905 1. Any person who qualifies for an exemption
pursuant to NRS 361.090 or 361.091 may, in lieu of claiming his
exemption:
(a) Pay to the county assessor all or any portion of the amount
by which the tax would be reduced if he claimed his exemption; and
(b) Direct the county assessor to deposit that amount for credit
to the [Veterans’ Home] Gift Account for Veterans’ Homes
established pursuant to NRS 417.145.
2. Any person who wishes to waive his exemption pursuant to
this section shall designate the amount to be credited to the Account
on a form provided by the Nevada Tax Commission.
3. The county assessor shall deposit any money received
pursuant to this section with the State Treasurer for credit to the
[Veterans’ Home] Gift Account for Veterans’ Homes established
pursuant to NRS 417.145. The State Treasurer shall not accept more
than a total of $2,000,000 for credit to the Account pursuant to this
section and NRS 371.1035 during any fiscal year.
Sec. 11. NRS 361.091 is hereby amended to read as follows:
361.091 1. A bona fide resident of the State of Nevada who
has incurred a permanent service-connected disability and has been
honorably discharged from the Armed Forces of the United States,
or his surviving spouse, is entitled to a disabled veteran’s
exemption.
2. The amount of exemption is based on the total percentage of
permanent service-connected disability. The maximum allowable
exemption for total permanent disability is:
(a) For Fiscal Year 2001-2002, the first $12,500 assessed
valuation;
(b) For Fiscal Year 2002-2003, the first $15,000 assessed
valuation; and
(c) For Fiscal Year 2003-2004, the first $17,500 assessed
valuation.
3. A person with a permanent service-connected disability of:
(a) Eighty to 99 percent, inclusive, is entitled to:
(1) For Fiscal Year 2001-2002, an exemption of $9,375
assessed value;
(2) For Fiscal Year 2002-2003, an exemption of $11,250
assessed value; and
(3) For Fiscal Year 2003-2004, an exemption of $13,125
assessed value.
(b) Sixty to 79 percent, inclusive, is entitled to:
(1) For Fiscal Year 2001-2002, an exemption of $6,250
assessed value;
(2) For Fiscal Year 2002-2003, an exemption of $7,500
assessed value; and
(3) For Fiscal Year 2003-2004, an exemption of $8,750
assessed value.
For the purposes of this section, any property in which an applicant
has any interest is deemed to be the property of the applicant.
4. The exemption may be allowed only to a claimant who has
filed an affidavit with his claim for exemption on real property
pursuant to NRS 361.155. The affidavit may be made at any time by
a person claiming an exemption from taxation on personal property.
5. The affidavit must be made before the county assessor or a
notary public and be submitted to the county assessor. It must be to
the effect that the affiant is a bona fide resident of the State of
Nevada, that he meets all the other requirements of subsection 1 and
that he does not claim the exemption in any other county within this
state. After the filing of the original affidavit, the county assessor
shall mail a form for :
(a) The renewal of the exemption ; and
(b) The designation of any amount to be credited to the Gift
Account for Veterans’ Homes established pursuant to
NRS 417.145,
to the person each year following a year in which the exemption was
allowed for that person. The form must be designed to facilitate its
return by mail by the person claiming the exemption.
6. Before allowing any exemption pursuant to the provisions of
this section, the county assessor shall require proof of the
applicant’s status, and for that purpose shall require him to produce
an original or certified copy of:
(a) An honorable discharge or other document of honorable
separation from the Armed Forces of the United States which
indicates the total percentage of his permanent service-connected
disability;
(b) A certificate of satisfactory service which indicates the total
percentage of his permanent service-connected disability; or
(c) A certificate from the Department of Veterans Affairs or any
other military document which shows that he has incurred a
permanent service-connected disability and which indicates the total
percentage of that disability, together with a certificate of honorable
discharge or satisfactory service.
7. A surviving spouse claiming an exemption pursuant to this
section must file with the county assessor an affidavit declaring that:
(a) The surviving spouse was married to and living with the
disabled veteran for the 5 years preceding his death;
(b) The disabled veteran was eligible for the exemption at the
time of his death or would have been eligible if he had been a
resident of the State of Nevada;
(c) The surviving spouse has not remarried; and
(d) The surviving spouse is a bona fide resident of the State of
Nevada.
The affidavit required by this subsection is in addition to the
certification required pursuant to subsections 5 and 6. After the
filing of the original affidavit required by this subsection, the county
assessor shall mail a form for renewal of the exemption to the
person each year following a year in which the exemption was
allowed for that person. The form must be designed to facilitate its
return by mail by the person claiming the exemption.
8. If a tax exemption is allowed under this section, the claimant
is not entitled to an exemption under NRS 361.090.
9. If any person makes a false affidavit or produces false proof
to the county assessor or a notary public, and as a result of the false
affidavit or false proof, the person is allowed a tax exemption to
which he is not entitled, he is guilty of a gross misdemeanor.
Sec. 12. NRS 361.091 is hereby amended to read as follows:
361.091 1. A bona fide resident of the State of Nevada who
has incurred a permanent service-connected disability and has been
honorably discharged from the Armed Forces of the United States,
or his surviving spouse, is entitled to a disabled veteran’s
exemption.
2. The amount of exemption is based on the total percentage of
permanent service-connected disability. The maximum allowable
exemption for total permanent disability is the first $20,000 assessed
valuation. A person with a permanent service-connected disability
of:
(a) Eighty to 99 percent, inclusive, is entitled to an exemption of
$15,000 assessed value.
(b) Sixty to 79 percent, inclusive, is entitled to an exemption of
$10,000 assessed value.
For the purposes of this section, any property in which an applicant
has any interest is deemed to be the property of the applicant.
3. The exemption may be allowed only to a claimant who has
filed an affidavit with his claim for exemption on real property
pursuant to NRS 361.155. The affidavit may be made at any time by
a person claiming an exemption from taxation on personal property.
4. The affidavit must be made before the county assessor or a
notary public and be submitted to the county assessor. It must be to
the effect that the affiant is a bona fide resident of the State of
Nevada, that he meets all the other requirements of subsection 1 and
that he does not claim the exemption in any other county within this
state. After the filing of the original affidavit, the county assessor
shall mail a form for :
(a) The renewal of the exemption ; and
(b) The designation of any amount to be credited to the Gift
Account for Veterans’ Homes established pursuant to
NRS 417.145,
to the person each year following a year in which the exemption was
allowed for that person. The form must be designed to facilitate its
return by mail by the person claiming the exemption.
5. Before allowing any exemption pursuant to the provisions of
this section, the county assessor shall require proof of the
applicant’s status, and for that purpose shall require him to produce
an original or certified copy of:
(a) An honorable discharge or other document of honorable
separation from the Armed Forces of the United States which
indicates the total percentage of his permanent service-connected
disability;
(b) A certificate of satisfactory service which indicates the total
percentage of his permanent service-connected disability; or
(c) A certificate from the Department of Veterans Affairs or any
other military document which shows that he has incurred a
permanent service-connected disability and which indicates the total
percentage of that disability, together with a certificate of honorable
discharge or satisfactory service.
6. A surviving spouse claiming an exemption pursuant to this
section must file with the county assessor an affidavit declaring that:
(a) The surviving spouse was married to and living with the
disabled veteran for the 5 years preceding his death;
(b) The disabled veteran was eligible for the exemption at the
time of his death or would have been eligible if he had been a
resident of the State of Nevada;
(c) The surviving spouse has not remarried; and
(d) The surviving spouse is a bona fide resident of the State of
Nevada.
The affidavit required by this subsection is in addition to the
certification required pursuant to subsections 4 and 5. After the
filing of the original affidavit required by this subsection, the county
assessor shall mail a form for renewal of the exemption to the
person each year following a year in which the exemption was
allowed for that person. The form must be designed to facilitate its
return by mail by the person claiming the exemption.
7. If a tax exemption is allowed under this section, the claimant
is not entitled to an exemption under NRS 361.090.
8. If any person makes a false affidavit or produces false proof
to the county assessor or a notary public, and as a result of the false
affidavit or false proof, the person is allowed a tax exemption to
which he is not entitled, he is guilty of a gross misdemeanor.
9. Beginning with the 2005-2006 Fiscal Year, the monetary
amounts in subsection 2 must be adjusted for each fiscal year by
adding to the amount the product of the amount multiplied by the
percentage increase in the Consumer Price Index (All Items) from
December 2003 to the December preceding the fiscal year for which
the adjustment is calculated.
Sec. 12.3. NRS 361.155 is hereby amended to read as follows:
361.155 1. All claims for personal tax exemptions on real
property, the initial claim of an organization for a tax exemption on
real property and the designation of any amount to be credited to the
[Veterans’ Home] Gift Account for Veterans’ Homes pursuant to
NRS 361.0905 must be filed on or before June 15. All exemptions
provided for pursuant to this chapter apply on a fiscal year basis and
any exemption granted pursuant to this chapter must not be in an
amount which gives the taxpayer a total exemption greater than that
to which he is entitled during any fiscal year.
2. Each claim for an exemption provided for pursuant to this
chapter must be filed with the county assessor of:
(a) The county in which the claimant resides for personal tax
exemptions; or
(b) Each county in which property is located for the tax
exemption of an organization.
3. After the initial claim for an exemption pursuant to NRS
361.088 or 361.098 to 361.150, inclusive, an organization is not
required to file annual claims if the property remains exempt. If any
portion of the property loses its exemption pursuant to NRS 361.157
or for any other reason becomes taxable, the organization must
notify the county assessor.
4. If an exemption is granted or renewed in error because of an
incorrect claim or failure of an organization to give the notice
required by subsection 3, the assessor shall assess the taxable
portion of the property retroactively pursuant to NRS 361.769 and a
penalty of 10 percent of the tax due for the current year and any
prior years must be added.
Sec. 12.7. NRS 361.1565 is hereby amended to read as
follows:
361.1565 The personal property tax exemption to which a
surviving spouse, [orphan child,] blind person, veteran or surviving
spouse of a disabled veteran is entitled pursuant to NRS 361.080,
361.085, 361.090 or 361.091 is reduced to the extent that he is
allowed an exemption from the governmental services tax pursuant
to chapter 371 of NRS.
Sec. 13. NRS 361.189 is hereby amended to read as follows:
361.189 1. Not later than July 1, 1979, and thereafter:
(a) All land in this state [shall] must be legally described for tax
purposes by parcel number in accordance with the parceling system
prescribed by the Department. The provisions of NRS 361.190 to
361.220, inclusive, [shall] must remain in effect until each county
has established and implemented the prescribed parceling system.
(b) Each county shall prepare and possess a complete set of
maps drawn in accordance with such parceling system for all land in
the county.
2. The Department may assist any county in preparing the
maps required by subsection 1, if it is shown to the satisfaction of
the Department that the county does not have the ability to prepare
such maps. The county shall reimburse the Department for its costs
from the county general fund. The Department may employ such
services as are needed to carry out the provisions of this section.
3. The county assessor shall ensure that the parcels of land on
such maps are numbered in the manner prescribed by the
Department. The county assessor shall continually update the maps
to reflect transfers, conveyances, acquisitions or any other
transaction or event that changes the boundaries of any parcel and
shall renumber the parcels or prepare new map pages for any portion
of the maps to show combinations or divisions of parcels in the
manner prescribed by the Department. The maps [shall] must
readily disclose precisely what land is covered by any particular
parcel number in the current fiscal year.
4. The Department may review such maps annually to ensure
that they are being properly updated. If it is determined that such
maps are not properly updated, the Department may order the board
of county commissioners to employ forthwith one or more qualified
persons approved by the Department to prepare the required maps.
The payment of all costs incidental thereto [shall be] is a proper
charge against the funds of the county, notwithstanding such funds
were not budgeted according to law.
5. Such maps [shall] must at all times be available in the office
of the county assessor. All such maps [shall] must be retained by the
county assessor as a permanent public record.
6. Land [shall] must not be described in any deed or
conveyance by reference to any such map unless the map is filed for
record in the office of the county recorder of the county in which the
land is located.
7. A county assessor shall not reflect on the tax roll a change in
the ownership of land in this state unless the document that conveys
the ownership of land contains a correct and complete legal
description, adequately describing the exact boundaries of the parcel
of land. A parcel number assigned by a county assessor does not
constitute a correct and complete legal description of the land
conveyed.
Sec. 14. (Deleted by amendment.)
Sec. 15. NRS 361.227 is hereby amended to read as follows:
361.227 1. Any person determining the taxable value of real
property shall appraise:
(a) The full cash value of:
(1) Vacant land by considering the uses to which it may
lawfully be put, any legal or physical restrictions upon those uses,
the character of the terrain, and the uses of other land in the vicinity.
(2) Improved land consistently with the use to which the
improvements are being put.
(b) Any improvements made on the land by subtracting from the
cost of replacement of the improvements all applicable depreciation
and obsolescence. Depreciation of an improvement made on real
property must be calculated at 1.5 percent of the cost of replacement
for each year of adjusted actual age of the improvement, up to a
maximum of 50 years.
2. The unit of appraisal must be a single parcel unless:
(a) The location of the improvements causes two or more
parcels to function as a single parcel;
(b) The parcel is one of a group of contiguous parcels which
qualifies for valuation as a subdivision pursuant to the regulations of
the Nevada Tax Commission; or
(c) In the professional judgment of the person determining the
taxable value, the parcel is one of a group of parcels which should
be valued as a collective unit.
3. The taxable value of a leasehold interest, possessory interest,
beneficial interest or beneficial use for the purpose of NRS 361.157
or 361.159 must be determined in the same manner as the taxable
value of the property would otherwise be determined if the lessee or
user of the property was the owner of the property and it was not
exempt from taxation, except that the taxable value so determined
must be reduced by a percentage of the taxable value that is equal to
the:
(a) Percentage of the property that is not actually leased by the
lessee or used by the user during the fiscal year; and
(b) Percentage of time that the property is not actually leased by
the lessee or used by the user during the fiscal year, which must be
determined in accordance with NRS 361.2275.
4. The taxable value of other taxable personal property, except
a mobile [homes,] or manufactured home, must be determined by
subtracting from the cost of replacement of the property all
applicable depreciation and obsolescence. Depreciation of a
billboard must be calculated at 1.5 percent of the cost of
replacement for each year after the year of acquisition of the
billboard, up to a maximum of 50 years.
5. The computed taxable value of any property must not exceed
its full cash value. Each person determining the taxable value of
property shall reduce it if necessary to comply with this
requirement. A person determining whether taxable value exceeds
that full cash value or whether obsolescence is a factor in valuation
may consider:
(a) Comparative sales, based on prices actually paid in market
transactions.
(b) A summation of the estimated full cash value of the land and
contributory value of the improvements.
(c) Capitalization of the fair economic income expectancy or fair
economic rent, or an analysis of the discounted cash flow.
A county assessor is required to make the reduction prescribed in
this subsection if the owner calls to his attention the facts warranting
it, if he discovers those facts during physical reappraisal of the
property or if he is otherwise aware of those facts.
6. The Nevada Tax Commission shall, by regulation, establish:
(a) Standards for determining the cost of replacement of
improvements of various kinds.
(b) Standards for determining the cost of replacement of
personal property of various kinds. The standards must include a
separate index of factors for application to the acquisition cost of a
billboard to determine its replacement cost.
(c) Schedules of depreciation for personal property based on its
estimated life.
(d) Criteria for the valuation of two or more parcels as a
subdivision.
7. In determining the cost of replacement of personal property
for the purpose of computing taxable value, the cost of all
improvements of the personal property, including any additions to
or renovations of the personal property, but excluding routine
maintenance and repairs, must be added to the cost of acquisition of
the personal property.
8. The county assessor shall, upon the request of the owner,
furnish within 15 days to the owner a copy of the most recent
appraisal of the property, including, without limitation, copies of
any sales data, materials presented on appeal to the county board
of equalization or State Board of Equalization and other materials
used to determine or defend the taxable value of the property.
9. The provisions of this section do not apply to property which
is assessed pursuant to NRS 361.320.
Sec. 16. (Deleted by amendment.)
Sec. 17. NRS 361.260 is hereby amended to read as follows:
361.260 1. 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 that
is in his county on July 1 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 on July 1 of that
fiscal year. He shall take the same action at any time 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 and manufactured homes on the secured tax roll if the owner
of the personal property or mobile or manufactured 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 or manufactured home,
plus penalties. Personal property and mobile and manufactured
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 addition to the inquiry and examination required in
subsection 1, for any property not reappraised in the current
assessment year, the county assessor shall determine its assessed
value for that year by [applying] :
(a) Determining the replacement cost, subtracting all
applicable depreciation and obsolescence, applying the assessment
ratio for improvements, if any, and applying a factor for land to
the assessed value for the preceding year; or
(b) 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.
6. The county assessor shall reappraise all real property at least
once every 5 years.
7. The county assessor shall establish standards for appraising
and reappraising land pursuant to this section. In establishing the
standards, the county assessor shall consider comparable sales of
land before July 1 of the year before the lien date.
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. 18. NRS 361.265 is hereby amended to read as follows:
361.265 1. To enable the county assessor to make
assessments, he shall demand from each natural person or firm, and
from the president, cashier, treasurer or managing agent of each
corporation, association or company, including all banking
institutions, associations or firms within his county, a written
statement, signed under penalty of perjury, on forms [to be
furnished] and in the format prescribed by the county assessor of
all the personal property within the county, owned, claimed,
possessed, controlled or managed by those persons, firms,
corporations, associations or companies.
2. The statement must include:
(a) A description of the location of any taxable personal
property that is owned, claimed, possessed, controlled or managed
by the natural person, firm, corporation, association or company, but
stored, maintained or otherwise placed at a location other than the
principal residence of the natural person or principal place of
business of the firm, corporation, association or company; [and]
(b) The cost of acquisition of each item of taxable personal
property including the cost of any improvements of the personal
property, such as additions to or renovations of the property other
than routine maintenance or repairs[.] ; and
(c) If the natural person, firm, corporation, association or
company owns at least 25 mobile or manufactured homes that are
being leased within the county for commercial purposes, and those
homes have not been converted to real property pursuant to NRS
361.244, the year, make or model, size, serial number and location
of each such mobile or manufactured home.
3. The statement must be returned not later than July 31, except
for a statement mailed to the taxpayer after July 15, in which case it
must be returned within 15 days after demand for its return is made.
Upon petition of the property owner showing good cause, the county
assessor may grant one or more 30-day extensions.
4. If the owners of any taxable property not listed by another
person are absent or unknown, or fail to provide the written
statement as described in subsection 1, the county assessor shall
make an estimate of the value of the property and assess it
accordingly. If the name of the absent owner is known to the county
assessor, the property must be assessed in his name. If the name of
the owner is unknown to the county assessor, the property must be
assessed to “unknown owner ,” [”;] but no mistake made in the
name of the owner or the supposed owner of personal property
renders the assessment or any sale of the property for taxes invalid.
5. If any person, officer or agent neglects or refuses on demand
of the county assessor or his deputy to give the statement required
by this section, or gives a false name, or refuses to give his name or
sign the statement, he is guilty of a misdemeanor.
Sec. 19. NRS 361.300 is hereby amended to read as follows:
361.300 1. On or before January 1 of each year, the county
assessor shall transmit to the county clerk, post at the front door of
the courthouse and publish in a newspaper published in the county a
notice to the effect that the secured tax roll is completed and open
for inspection by interested persons of the county.
2. If the county assessor fails to complete the assessment roll in
the manner and at the time specified in this section, the board of
county commissioners shall not allow him a salary or other
compensation for any day after January 1 during which the roll is
not completed, unless excused by the board of county
commissioners.
3. Except as otherwise provided in subsection 4, each board of
county commissioners shall by resolution, before December 1 of
any fiscal year in which assessment is made, require the county
assessor to prepare a list of all the taxpayers on the secured roll in
the county and the total valuation of property on which they
severally pay taxes and direct the county assessor:
(a) To cause such list and valuations to be printed and delivered
by the county assessor or mailed by him on or before January 1 of
the fiscal year in which assessment is made to each taxpayer in the
county; or
(b) To cause such list and valuations to be published once on or
before January 1 of the fiscal year in which assessment is made in a
newspaper of general circulation in the county.
In addition to complying with paragraph (a) or (b), the list and
valuations may also be posted in a public area of the public
libraries and branch libraries located in the county, in a public
area of the county courthouse and the county office building in
which the county assessor’s office is located, and on a website or
other Internet site that is operated or administered by or on behalf
of the county or county assessor.
4. A board of county commissioners may, in the resolution
required by subsection 3, authorize the county assessor not to
deliver or mail the list, as provided in paragraph (a) of subsection 3,
to taxpayers whose property is assessed at $1,000 or less and direct
the county assessor to mail to each such taxpayer a statement of the
amount of his assessment. Failure by a taxpayer to receive such a
mailed statement does not invalidate any assessment.
5. The several boards of county commissioners in the State
may allow the bill contracted with their approval by the county
assessor under this section on a claim to be allowed and paid as are
other claims against the county.
6. Whenever property is appraised or reappraised pursuant to
NRS 361.260, the county assessor shall, on or before [January 1]
December 18 of the fiscal year in which the appraisal or reappraisal
is made, deliver or mail to each owner of such property a written
notice stating its assessed valuation as determined from the appraisal
or reappraisal.
7. If the secured tax roll is changed pursuant to NRS 361.310,
the county assessor shall mail an amended notice of assessed
valuation to each affected taxpayer. The notice must include the
dates for appealing the new assessed valuation.
8. Failure by the taxpayer to receive a notice required by this
section does not invalidate the appraisal or reappraisal.
Sec. 20. (Deleted by amendment.)
Sec. 21. NRS 361.340 is hereby amended to read as follows:
361.340 1. 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 15,000 or more; and
(b) Three members, only one of whom may be an elected public
officer, in counties having a population of less than 15,000.
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. 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 the last day of 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. 22. NRS 361.345 is hereby amended to read as follows:
361.345 1. 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. If a person complaining of the assessment of his property
[has] :
(a) Has refused or, without good cause, has neglected to give
the county assessor his list under oath, as required by [this chapter,
or has] NRS 361.265; or
(b) Has, without good cause, 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. 23. NRS 361.355 is hereby amended to read as follows:
361.355 1. Any person, firm, company, association or
corporation, claiming overvaluation or excessive valuation of its real
or secured personal property in the State, whether assessed by the
Nevada Tax Commission or by the county assessor or assessors, by
reason of undervaluation for taxation purposes of the property of
any other person, firm, company, association or corporation within
any county of the State or by reason of any such property not being
so assessed, shall appear before the county board of equalization of
the county or counties where the undervalued or nonassessed
property is located and make complaint concerning it and submit
proof thereon. The complaint and proof must show the name of the
owner or owners, the location, the description, and the taxable value
of the property claimed to be undervalued or nonassessed.
2. Any person, firm, company, association or corporation
wishing to protest the valuation of real or personal property placed
on the unsecured tax roll which is assessed between May 1 and
December 15 [shall likewise appear before] may appeal the
assessment on or before the following January 15 or the first
business day following January 15 if it falls on a Saturday,
Sunday or holiday to the county board of equalization.
3. The county board of equalization forthwith shall examine
the proof and all data and evidence submitted by the complainant,
together with any evidence submitted thereon by the county assessor
or any other person. If the county board of equalization determines
that the complainant has just cause for making the complaint it shall
immediately make such increase in valuation of the property
complained of as conforms to its taxable value, or cause the
property to be placed on the assessment roll at its taxable value, as
the case may be, and make proper equalization thereof.
4. Except as provided in subsection 5 and NRS 361.403, any
such person, firm, company, association or corporation who fails to
make a complaint and submit proof to the county board of
equalization of each county wherein it is claimed property is
undervalued or nonassessed as provided in this section, is not
entitled to file a complaint with, or offer proof concerning that
undervalued or nonassessed property to, the State Board of
Equalization.
5. If the fact that there is such undervalued or nonassessed
property in any county has become known to the complainant after
the final adjournment of the county board of equalization of that
county for that year, the complainant may file his complaint [no
later than] on or before March 10 with the State Board of
Equalization and submit his proof as provided in this section at a
session of the State Board of Equalization, upon complainant
proving to the satisfaction of the State Board of Equalization he had
no knowledge of the undervalued or nonassessed property before the
final adjournment of the county board of equalization. If March 10
falls on a Saturday, Sunday or legal holiday, the complaint may be
filed on the next business day. The State Board of Equalization
shall proceed in the matter in the same manner as provided in this
section for a county board of equalization in such a case, and cause
its order thereon to be certified to the county auditor with direction
therein to change the assessment roll accordingly.
Sec. 24. NRS 361.356 is hereby amended to read as follows:
361.356 1. An owner of property who believes that his
property was assessed at a higher value than another property whose
use is identical and whose location is comparable may appeal the
assessment, on or before January 15 of the fiscal year in which the
assessment was made, to the county board of equalization. If
January 15 falls on a Saturday, Sunday or legal holiday, the
appeal may be filed on the next business day.
2. Before a person may file an appeal pursuant to subsection 1,
the person must complete a form provided by the county assessor to
appeal the assessment to the county board of equalization. The
county assessor may, before providing such a form, require the
person requesting the form to provide the parcel number or other
identification number of the property that is the subject of the
planned appeal.
3. If the board finds that an inequity exists in the assessment of
the value of the land or the value of the improvements, or both, the
board may add to or deduct from the value of the land or the value
of the improvements, or both, either of the appellant’s property or of
the property to which it is compared, to equalize the assessment.
4. In the case of residential property, the appellant shall cite
other property within the same subdivision if possible.
Sec. 25. NRS 361.357 is hereby amended to read as follows:
361.357 1. 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. If January 15
falls on a Saturday, Sunday or legal holiday, the appeal may be
filed on the next business day.
2. Before a person may file an appeal pursuant to subsection 1,
the person must complete a form provided by the county assessor to
appeal the assessment to the county board of equalization. The
county assessor may, before providing such a form, require the
person requesting the form to provide the parcel number or other
identification number of the property that is the subject of the
planned appeal.
3. 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.
4. No appeal under this section may result in an increase in the
taxable value of the property.
Sec. 26. NRS 361.360 is hereby amended to read as follows:
361.360 1. 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] on or before March 10 and present to the State Board of
Equalization the matters complained of at one of its sessions. If
March 10 falls on a Saturday, Sunday or legal holiday, the appeal
may be filed on the next business day.
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. Every such appeal must be filed on or before May 15.
If May 15 falls on a Saturday, Sunday or legal holiday, the appeal
may be filed on the next business day. 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] The State Board of Equalization may not reduce
the assessment of the county assessor if:
(a) 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.] ; or
(b) The taxpayer has, without good cause, refused entry to
the assessor for the purpose of conducting the physical
examination authorized by NRS 361.260.
5. The county assessor shall each year review any change
made in an assessment for the previous fiscal year and maintain
or remove the change as circumstances warrant.
6. 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. 27. NRS 361.390 is hereby amended to read as follows:
361.390 Each county assessor shall:
1. File with or cause to be filed with the secretary of the State
Board of Equalization, on or before March 10 of each year, the tax
roll, or a true copy thereof, of his county for the current year as
corrected by the county board of equalization.
2. Prepare and file with the Department on or before
January 31, and again on or before [the first Monday in March,]
March 5 of each year , a segregation report showing the assessed
values for each taxing entity within the county on a form prescribed
by the Department. The assessor shall make any projections
required for the current fiscal year. The Department shall make any
projections required for the upcoming fiscal year.
3. Prepare and file with the Department on or before July 31
for the secured roll and on or before [April 30] May 5 for the
unsecured roll, a statistical report showing values for all categories
of property on a form prescribed by the Department.
Sec. 28. (Deleted by amendment.)
Sec. 29. NRS 361.450 is hereby amended to read as follows:
361.450 1. Except as otherwise provided in subsection 3,
every tax levied under the provisions of or authority of this chapter
is a perpetual lien against the property assessed until the tax and any
penalty charges and interest which may accrue thereon are paid.
Notwithstanding the provisions of any other specific statute, such
a lien is superior to all other liens, claims, encumbrances and
titles on the property, including, without limitation, interests
secured pursuant to the provisions of chapter 104 of NRS, whether
or not the lien was filed or perfected first in time.
2. Except as otherwise provided in this subsection, the lien
attaches on July 1 of the year for which the taxes are levied, upon all
property then within the county. The lien attaches upon all
migratory property, as described in NRS 361.505, on the day it is
moved into the county. If real and personal property are assessed
against the same owner, a lien attaches upon such real property also
for the tax levied upon the personal property within the county; and
a lien for taxes on personal property also attaches upon real property
assessed against the same owner in any other county of the State
from the date on which a certified copy of any unpaid property
assessment is filed for record with the county recorder in the county
in which the real property is situated.
3. All liens for taxes levied under this chapter which have
already attached to a mobile or manufactured home expire on the
date when the mobile or manufactured home is sold, except the liens
for personal property taxes due in the county in which the mobile or
manufactured home was situate at the time of sale, for any part of
the 12 months immediately preceding the date of sale.
4. All special taxes levied for city, town, school, road or other
purposes throughout the different counties of this state are a lien on
the property so assessed, and must be assessed and collected by the
same officer at the same time and in the same manner as the state
and county taxes are assessed and collected.
Sec. 30. NRS 361.483 is hereby amended to read as follows:
361.483 1. Except as otherwise provided in subsection [5,] 6,
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 approximately equal installments if the taxes assessed on the
parcel exceed $100.
3. [Taxes] Except as otherwise provided in this section, taxes
assessed upon a mobile or manufactured home may be paid in four
installments if the taxes assessed exceed $100.
4. If a taxpayer owns at least 25 mobile or manufactured
homes in a county that are leased for commercial purposes, and
those mobile or manufactured homes have not been converted to
real property pursuant to NRS 361.244, taxes assessed upon those
homes may be paid in four installments if, not later than July 31,
the taxpayer returns to the county assessor the written statement of
personal property required pursuant to NRS 361.265.
5. Except as otherwise provided in this section and NRS
361.505, taxes assessed upon personal property may be paid in four
approximately equal installments if:
(a) The total personal property taxes assessed exceed $10,000;
(b) Not later than July 31, the taxpayer returns to the county
assessor the written statement of personal property required
pursuant to NRS 361.265;
(c) The taxpayer files with the county assessor, or county
treasurer if the county treasurer has been designated to collect taxes,
a written request to be billed in quarterly installments and includes
with the request a copy of the written statement of personal property
required pursuant to NRS 361.265; and
(d) The [business has been in existence for at least 3 years if the]
personal property assessed is the property of a business[.
5.] and the business has paid its personal property taxes
without accruing penalties for the immediately preceding 2 fiscal
years in any county in the State.
6. If a person elects to pay in 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.
[6.] 7. If any person charged with taxes which are a lien on
real property fails to pay:
(a) Any one installment 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 installments of the taxes, together with accumulated
penalties, on or within 10 days following the day the later
installment of taxes becomes due, there must be added thereto a
penalty of 5 percent of the two installments due.
(c) Any three installments of the taxes, together with
accumulated penalties, on or within 10 days following the day the
latest installment of taxes becomes due, there must be added thereto
a penalty of 6 percent of the three installments 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.
[7.] 8. 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 an installment payment is due is subject to the following
provisions:
(a) A penalty of 10 percent of the taxes due; and
(b) The county assessor may proceed under NRS 361.535.
[8.] 9. 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 360.419 and 361.4835.
Sec. 31. NRS 361.4835 is hereby amended to read as follows:
361.4835 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.
Sec. 32. NRS 361.484 is hereby amended to read as follows:
361.484 1. As used in this section, “acquired” means
acquired [either by:] :
(a) Pursuant to a purchase order or other sales agreement or
by condemnation proceedings pursuant to chapter 37 of NRS, if
the property acquired is personal property.
(b) By purchase and deed or by condemnation proceedings
pursuant to chapter 37 of NRS [.] , if the property acquired is real
property.
2. Taxes levied on real or personal property which is acquired
by the Federal Government or the State or any of its political
subdivisions must be abated ratably for the portion of the fiscal year
in which the [real] property is owned by the Federal Government or
the State or its political subdivision.
3. For the purposes of abatement, the Federal Government or
the State or its political subdivision shall be deemed to own [real] :
(a) Personal property acquired by purchase commencing on
the date of sale indicated on the purchase order or other sales
agreement.
(b) Personal property acquired by condemnation from the date
of judgment pursuant to NRS 37.160.
(c) Real property acquired by purchase commencing with the
date the deed is recorded . [and to own real]
(d) Real property acquired by condemnation from the date of
judgment pursuant to NRS 37.160 or the date of occupancy of the
property pursuant to NRS 37.100, whichever occurs earlier.
Sec. 33. (Deleted by amendment.)
Sec. 34. NRS 361.535 is hereby amended to read as follows:
361.535 1. If the person, company or corporation so assessed
neglects or refuses to pay the taxes within 30 days after demand, the
taxes become delinquent. If the person, company or corporation so
assessed neglects or refuses to pay the taxes within 10 days after the
taxes become delinquent, a penalty of 10 percent must be added. If
the tax and penalty are not paid on demand, the county assessor or
his deputy may 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. The county assessor may use
alternative methods of collection, including, without limitation, the
assistance of the district attorney.
2. The county assessor shall [post] :
(a) 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] a public area of the county courthouse or
the county office building in which the assessor’s office is located,
and within the immediate vicinity of the property being seized; and
(b) 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. The county assessor is not required to sell the property if the
highest bid received is less than the lowest acceptable bid indicated
in the notice.
3. If the personal property seized by the county assessor or his
deputy consists of a mobile or manufactured home, an aircraft, or
the personal property of a business, 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,] public records,
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 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 lowest acceptable bid for the sale of the property,
which is the total 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.
5. After a mobile or manufactured home, an aircraft, or the
personal property of a business is sold and the county assessor has
paid all the taxes and costs on the property, the county assessor shall
deposit into the general fund of the county the first $300 of the
excess proceeds from the sale. The county assessor shall deposit any
remaining amount of the excess proceeds from the sale into an
interest-bearing account maintained for the purpose of holding
excess proceeds separate from other money of the county. If no
claim is made for the money within 6 months after the sale of the
property for which the claim is made, the county assessor shall pay
the money into the general fund of the county. All interest paid on
money deposited in the account pursuant to this subsection is the
property of the county.
6. If the former owner of a mobile or manufactured home,
aircraft, or personal property of a business that was sold pursuant to
this section makes a claim in writing for the balance of the proceeds
of the sale within 6 months after the completion of the sale, the
county assessor shall pay the balance of the proceeds of the sale or
the proper portion of the balance over to the former owner if the
county assessor is satisfied that the former owner is entitled to it.
Sec. 35. NRS 361.561 is hereby amended to read as follows:
361.561 [Those units]
1. A dwelling unit identified as “chassis-mount camper,” “mini
motor home,” “motor home,” “recreational park trailer,” “travel
trailer,” “utility trailer” and “van conversion,” in chapter 482 of
NRS and any other vehicle required to be registered with the
Department of Motor Vehicles are subject to the personal property
tax unless registered and taxed pursuant to chapter 371 of NRS.
Such unregistered units and vehicles must be taxed in the manner
provided in NRS 361.561 to 361.5644, inclusive.
2. As used in this section, “dwelling unit” means a vehicle
that is primarily used as living quarters, but has not been
converted to real property pursuant to NRS 361.244, and is located
in a manufactured home park, as defined in NRS 118B.017, or on
other land within the county, but not in a recreational vehicle
park, as defined in NRS 108.2678, that is licensed for parking
vehicles for a duration of less than 9 months per year.
Sec. 36. NRS 361.768 is hereby amended to read as follows:
361.768 1. 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 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) Deliver a copy of the order to the county treasurer, who shall
make the necessary adjustments to the tax bill and correct the
secured tax roll. 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] of a real property improvement or of
personal property may be adjusted pro rata if [removal or] the
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. 37. NRS 362.040 is hereby amended to read as follows:
362.040 Upon receipt of an affidavit from the county [clerk]
recorder pursuant to NRS 362.050 stating that at least $100 in
development work has been actually performed upon the patented
mine or mining claim during the federal mining assessment work
period ending within the year before the fiscal year for which the
assessment has been levied, the assessor shall exclude from the roll
the assessment against the patented mine or mining claim named in
the affidavit.
Sec. 38. NRS 362.050 is hereby amended to read as follows:
362.050 1. To obtain the exemption of the surface of a
patented mine or mining claim from taxation ad valorem, pursuant
to Section 5 of Article 10 of the Constitution of this state, the owner
must [submit] record an affidavit [to] with the office of the county
[clerk] recorder for the county in which the mine is located on or
before December 30 covering work done during the 12 months next
preceding 12 a.m. on September 1 of that year. The exemption then
applies to the taxes for the fiscal year beginning on July 1 following
the filing of the affidavit. Upon receipt of such an affidavit, the
county [clerk shall cause it to be recorded in the office of the county
recorder and transmit it] recorder shall transmit a copy of the
affidavit, without charge, to the county assessor.
2. The affidavit of labor must describe particularly the work
performed, upon what portion of the mine or claim, and when and
by whom done, and may be substantially in the following form:
State of Nevada }
}ss.
County of.................. }
................................, being first duly sworn, deposes and says:
That development work worth at least $100 was performed upon the
............................... patented mine or mining claim, situated in the
........................................ Mining District, County of
..........................................., State of Nevada, during the federal
mining assessment work period ending within the year ....... . The
work was done at the expense of .............................., the owner (or
one of the owners) of the patented mine or mining claim, for the
purpose of relieving it from the tax assessment. It was performed by
................................, at about ................ feet in a ................ direction
from the monument of location, and was done between the ........ day
of the month of ........ of the year ......., and the .......... day of the
month of .......... of the year ......., and consisted of the following
work:
..................
..................
(Signature)
Subscribed and sworn to before me
this ...... day of the month of ...... of the year ......
..................
Notary Public (or other person
authorized to administer oaths)
Sec. 39. NRS 371.101 is hereby amended to read as follows:
371.101 1. Vehicles registered by surviving spouses , [and
orphan children] not to exceed the amount of $1,000 determined
valuation, are exempt from taxation, but the exemption must not be
allowed to anyone but actual bona fide residents of this state, and
must be filed in but one county in this state to the same family.
2. For the purpose of this section, vehicles in which the
surviving spouse [or orphan child] has any interest shall be deemed
to belong entirely to that surviving spouse . [or orphan child.]
3. The person claiming the exemption shall file with the
Department in the county where the exemption is claimed an
affidavit declaring his residency and that the exemption has been
claimed in no other county in this state for that year. The affidavit
must be made before the county assessor or a notary public. After
the filing of the original affidavit, the county assessor shall mail a
form for renewal of the exemption to the person each year following
a year in which the exemption was allowed for that person. The
form must be designed to facilitate its return by mail by the person
claiming the exemption.
4. A surviving spouse is not entitled to the exemption provided
by this section in any fiscal year beginning after any remarriage,
even if the remarriage is later annulled.
5. Beginning with the 2005-2006 Fiscal Year, the monetary
amount in subsection 1 must be adjusted for each fiscal year by
adding to each amount the product of the amount multiplied by
the percentage increase in the Consumer Price Index (All Items)
from December 2003 to the December preceding the fiscal year for
which the adjustment is calculated.
Sec. 40. NRS 371.102 is hereby amended to read as follows:
371.102 1. Vehicles registered by a blind person, not to
exceed the amount of $3,000 determined valuation, are exempt from
taxation, but the exemption must not be allowed to anyone but bona
fide residents of this state, and must be filed in but one county in
this state on account of the same blind person.
2. The person claiming the exemption [shall] must file with the
[Department in] county assessor of the county where the exemption
is claimed an affidavit declaring [his residency] that he is an actual
bona fide resident of the State of Nevada, that he is a blind person
and that the exemption [has been] is claimed in no other county in
this state . [for that year.] The affidavit must be made before the
county assessor or a notary public. After the filing of the original
affidavit, the county assessor shall mail a form for renewal of the
exemption to the person each year following a year in which the
exemption was allowed for that person. The form must be designed
to facilitate its return by mail by the person claiming the exemption.
3. Upon first claiming the exemption in a county the claimant
shall furnish to the [Department] county assessor a certificate of a
physician licensed under the laws of this state setting forth that he
has examined the claimant and has found him to be a blind person.
4. Beginning with the 2005-2006 Fiscal Year, the monetary
amount in subsection 1 must be adjusted for each fiscal year by
adding to each amount the product of the amount multiplied by
the percentage increase in the Consumer Price Index (All Items)
from December 2003 to the December preceding the fiscal year for
which the adjustment is calculated.
5. As used in this section, “blind person” includes any person
whose visual acuity with correcting lenses does not exceed 20/200
in the better eye, or whose vision in the better eye is restricted to a
field which subtends an angle of not greater than 20°.
Sec. 41. NRS 371.103 is hereby amended to read as follows:
371.103 1. Vehicles, to the extent of the determined
valuation as set forth in subsection 2, registered by any actual bona
fide resident of the State of Nevada who:
(a) Has served a minimum of 90 days on active duty, who was
assigned to active duty at some time between April 21, 1898, and
June 15, 1903, or between April 6, 1917, and November 11, 1918,
or between December 7, 1941, and December 31, 1946, or between
June 25, 1950, and [January 31, 1955;] May 7, 1975, or between
September 26, 1982, and December 1, 1987, or between
October 23, 1983, and November 21, 1983, or between
December 20, 1989, and January 31, 1990, or between August 2,
1990, and April 11, 1991, or between December 5, 1992, and
March 31, 1994, or between November 20, 1995, and
December 20, 1996;
(b) Has served a minimum of 90 continuous days on active duty
none of which was for training purposes, who was assigned to active
duty at some time between January 1, 1961, and May 7, 1975; [or]
(c) Has served on active duty in connection with carrying out
the authorization granted to the President of the United States in
Public Law 102-1 [,] ; or
(d) Has served on active duty in connection with a campaign
or expedition for service in which a medal has been authorized by
the government of the United States, regardless of the number of
days served on active duty,
and who received, upon severance from service, an honorable
discharge or certificate of satisfactory service from the Armed
Forces of the United States, or who, having so served, is still serving
in the Armed Forces of the United States, is exempt from taxation.
2. The amount of determined valuation that is exempt from
taxation pursuant to subsection 1:
(a) For Fiscal Year 2001-2002, is $1,250;
(b) For Fiscal Year 2002-2003, is $1,500; and
(c) For Fiscal Year 2003-2004, is $1,750.
3. For the purpose of this section:
(a) For Fiscal Year 2001-2002, the first $1,250 determined
valuation of vehicles in which such a person has any interest;
(b) For Fiscal Year 2002-2003, the first $1,500 determined
valuation of vehicles in which such a person has any interest; and
(c) For Fiscal Year 2003-2004, the first $1,750 determined
valuation of vehicles in which such a person has any interest,
shall be deemed to belong to that person.
4. A person claiming the exemption shall file annually with the
Department in the county where the exemption is claimed an
affidavit declaring that he is an actual bona fide resident of the State
of Nevada who meets all the other requirements of subsection 1 and
that the exemption is claimed in no other county in this state. The
affidavit must be made before the county assessor or a notary
public. After the filing of the original affidavit, the county assessor
shall mail a form for:
(a) The renewal of the exemption; and
(b) The designation of any amount to be credited to the
[Veterans’ Home Account,] Gift Account for Veterans’ Homes
established pursuant to NRS 417.145,
to the person each year following a year in which the exemption was
allowed for that person. The form must be designed to facilitate its
return by mail by the person claiming the exemption.
5. Persons in actual military service are exempt during the
period of such service from filing annual affidavits of exemption,
and the Department shall grant exemptions to those persons on the
basis of the original affidavits filed. In the case of any person who
has entered the military service without having previously made and
filed an affidavit of exemption, the affidavit may be filed in his
behalf during the period of such service by any person having
knowledge of the facts.
6. Before allowing any veteran’s exemption pursuant to the
provisions of this chapter, the Department shall require proof of
status of the veteran, and for that purpose shall require production of
an honorable discharge or certificate of satisfactory service or a
certified copy thereof, or such other proof of status as may be
necessary.
7. If any person files a false affidavit or produces false proof to
the Department, and as a result of the false affidavit or false proof a
tax exemption is allowed to a person not entitled to the exemption,
he is guilty of a gross misdemeanor.
Sec. 42. NRS 371.103 is hereby amended to read as follows:
371.103 1. Vehicles, to the extent of $2,000 determined
valuation, registered by any actual bona fide resident of the State of
Nevada who:
(a) Has served a minimum of 90 days on active duty, who was
assigned to active duty at some time between April 21, 1898, and
June 15, 1903, or between April 6, 1917, and November 11, 1918,
or between December 7, 1941, and December 31, 1946, or
between June 25, 1950, and [January 31, 1955;] May 7, 1975, or
between September 26, 1982, and December 1, 1987, or between
October 23, 1983, and November 21, 1983, or between
December 20, 1989, and January 31, 1990, or between August 2,
1990, and April 11, 1991, or between December 5, 1992, and
March 31, 1994, or between November 20, 1995, and
December 20, 1996;
(b) Has served a minimum of 90 continuous days on active duty
none of which was for training purposes, who was assigned to active
duty at some time between January 1, 1961, and May 7, 1975; [or]
(c) Has served on active duty in connection with carrying out
the authorization granted to the President of the United States in
Public Law 102-1 [,] ; or
(d) Has served on active duty in connection with a campaign
or expedition for service in which a medal has been authorized by
the government of the United States, regardless of the number of
days served on active duty,
and who received, upon severance from service, an honorable
discharge or certificate of satisfactory service from the Armed
Forces of the United States, or who, having so served, is still serving
in the Armed Forces of the United States, is exempt from taxation.
2. For the purpose of this section, the first $2,000 determined
valuation of vehicles in which such a person has any interest shall
be deemed to belong to that person.
3. A person claiming the exemption shall file annually with the
Department in the county where the exemption is claimed an
affidavit declaring that he is an actual bona fide resident of the State
of Nevada who meets all the other requirements of subsection 1 and
that the exemption is claimed in no other county in this state. The
affidavit must be made before the county assessor or a notary
public. After the filing of the original affidavit, the county assessor
shall mail a form for:
(a) The renewal of the exemption; and
(b) The designation of any amount to be credited to the
[Veterans’ Home Account,] Gift Account for Veterans’ Homes
established pursuant to NRS 417.145,
to the person each year following a year in which the exemption was
allowed for that person. The form must be designed to facilitate its
return by mail by the person claiming the exemption.
4. Persons in actual military service are exempt during the
period of such service from filing annual affidavits of exemption
and the Department shall grant exemptions to those persons on the
basis of the original affidavits filed. In the case of any person who
has entered the military service without having previously made and
filed an affidavit of exemption, the affidavit may be filed in his
behalf during the period of such service by any person having
knowledge of the facts.
5. Before allowing any veteran’s exemption pursuant to the
provisions of this chapter, the Department shall require proof of
status of the veteran, and for that purpose shall require production of
an honorable discharge or certificate of satisfactory service or a
certified copy thereof, or such other proof of status as may be
necessary.
6. If any person files a false affidavit or produces false proof to
the Department, and as a result of the false affidavit or false proof a
tax exemption is allowed to a person not entitled to the exemption,
he is guilty of a gross misdemeanor.
7. Beginning with the 2005-2006 fiscal year, the monetary
amounts in subsections 1 and 2 must be adjusted for each fiscal year
by adding to each amount the product of the amount multiplied by
the percentage increase in the Consumer Price Index (All Items)
from December 2003 to the December preceding the fiscal year for
which the adjustment is calculated.
Sec. 43. NRS 371.1035 is hereby amended to read as follows:
371.1035 1. Any person who qualifies for an exemption
pursuant to NRS 371.103 or 371.104 may, in lieu of claiming his
exemption:
(a) Pay to the Department all or any portion of the amount by
which the tax would be reduced if he claimed his exemption; and
(b) Direct the Department to deposit that amount for credit to
the [Veterans’ Home] Gift Account for Veterans’ Homes
established pursuant to NRS 417.145.
2. Any person who wishes to waive his exemption pursuant to
this section shall designate the amount to be credited to the Account
on a form provided by the Department.
3. The Department shall deposit any money received pursuant
to this section with the State Treasurer for credit to the [Veterans’
Home] Gift Account for Veterans’ Homes established pursuant to
NRS 417.145. The State Treasurer shall not accept:
(a) For Fiscal Year 2001-2002, more than a total of $1,250,000;
(b) For Fiscal Year 2002-2003, more than a total of $1,500,000;
and
(c) For Fiscal Year 2003-2004, more than a total of
$1,750,000,
for credit to the Account pursuant to this section and NRS 361.0905
during any fiscal year.
Sec. 44. NRS 371.1035 is hereby amended to read as follows:
371.1035 1. Any person who qualifies for an exemption
pursuant to NRS 371.103 or 371.104 may, in lieu of claiming his
exemption:
(a) Pay to the Department all or any portion of the amount by
which the tax would be reduced if he claimed his exemption; and
(b) Direct the Department to deposit that amount for credit to
the [Veterans’ Home] Gift Account for Veterans’ Homes
established pursuant to NRS 417.145.
2. Any person who wishes to waive his exemption pursuant to
this section shall designate the amount to be credited to the Account
on a form provided by the Department.
3. The Department shall deposit any money received pursuant
to this section with the State Treasurer for credit to the [Veterans’
Home] Gift Account for Veterans’ Homes established pursuant to
NRS 417.145. The State Treasurer shall not accept more than a total
of $2,000,000 for credit to the Account pursuant to this section and
NRS 361.0905 during any fiscal year.
Sec. 45. NRS 371.104 is hereby amended to read as follows:
371.104 1. A bona fide resident of the State of Nevada who
has incurred a permanent service-connected disability and has been
honorably discharged from the Armed Forces of the United States,
or his surviving spouse, is entitled to a veteran’s exemption from the
payment of governmental services taxes on vehicles of the following
determined valuations:
(a) If he has a disability of 100 percent:
(1) For Fiscal Year 2001-2002, the first $12,500 of
determined valuation;
(2) For Fiscal Year 2002-2003, the first $15,000 of
determined valuation; and
(3) For Fiscal Year 2003-2004, the first $17,500 of
determined valuation.
(b) If he has a disability of 80 to 99 percent, inclusive:
(1) For Fiscal Year 2001-2002, the first $9,375 of determined
valuation;
(2) For Fiscal Year 2002-2003, the first $11,250 of
determined valuation; and
(3) For Fiscal Year 2003-2004, the first $13,125 of
determined valuation.
(c) If he has a disability of 60 to 79 percent, inclusive:
(1) For Fiscal Year 2001-2002, the first $6,250 of determined
valuation;
(2) For Fiscal Year 2002-2003, the first $7,500 of determined
valuation; and
(3) For Fiscal Year 2003-2004, the first $8,750 of determined
valuation.
2. For the purpose of this section:
(a) For Fiscal Year 2001-2002, the first $12,500 determined
valuation of vehicles in which an applicant has any interest;
(b) For Fiscal Year 2002-2003, the first $15,000 of determined
valuation of vehicles in which an applicant has any interest; and
(c) For Fiscal Year 2003-2004, the first $17,500 of determined
valuation of vehicles in which an applicant has any interest,
shall be deemed to belong entirely to that person.
3. A person claiming the exemption shall file annually with the
Department in the county where the exemption is claimed an
affidavit declaring that he is a bona fide resident of the State of
Nevada who meets all the other requirements of subsection 1 and
that the exemption is claimed in no other county within this state.
After the filing of the original affidavit, the county assessor shall
mail a form for :
(a) The renewal of the exemption ; and
(b) The designation of any amount to be credited to the Gift
Account for Veterans’ Homes established pursuant to
NRS 417.145,
to the person each year following a year in which the exemption was
allowed for that person. The form must be designed to facilitate its
return by mail by the person claiming the exemption.
4. Before allowing any exemption pursuant to the provisions of
this section, the Department shall require proof of the applicant’s
status, and for that purpose shall require production of:
(a) A certificate from the Department of Veterans Affairs that
the veteran has incurred a permanent service-connected disability,
which shows the percentage of that disability; and
(b) Any one of the following:
(1) An honorable discharge;
(2) A certificate of satisfactory service; or
(3) A certified copy of either of these documents.
5. A surviving spouse claiming an exemption pursuant to this
section must file with the Department in the county where the
exemption is claimed an affidavit declaring that:
(a) The surviving spouse was married to and living with the
disabled veteran for the 5 years preceding his death;
(b) The disabled veteran was eligible for the exemption at the
time of his death; and
(c) The surviving spouse has not remarried.
The affidavit required by this subsection is in addition to the
certification required pursuant to subsections 3 and 4. After the
filing of the original affidavit required by this subsection, the county
assessor shall mail a form for renewal of the exemption to the
person each year following a year in which the exemption was
allowed for that person. The form must be designed to facilitate its
return by mail by the person claiming the exemption.
6. If a tax exemption is allowed under this section, the claimant
is not entitled to an exemption under NRS 371.103.
7. If any person makes a false affidavit or produces false proof
to the Department, and as a result of the false affidavit or false
proof, the person is allowed a tax exemption to which he is not
entitled, he is guilty of a gross misdemeanor.
Sec. 46. NRS 371.104 is hereby amended to read as follows:
371.104 1. A bona fide resident of the State of Nevada who
has incurred a permanent service-connected disability and has been
honorably discharged from the Armed Forces of the United States,
or his surviving spouse, is entitled to a veteran’s exemption from the
payment of governmental services taxes on vehicles of the following
determined valuations:
(a) If he has a disability of 100 percent, the first $20,000 of
determined valuation.
(b) If he has a disability of 80 to 99 percent, inclusive, the first
$15,000 of determined valuation.
(c) If he has a disability of 60 to 79 percent, inclusive, the first
$10,000 of determined valuation.
2. For the purpose of this section, the first $20,000 of
determined valuation of vehicles in which an applicant has any
interest, shall be deemed to belong entirely to that person.
3. A person claiming the exemption shall file annually with the
Department in the county where the exemption is claimed an
affidavit declaring that he is a bona fide resident of the State of
Nevada who meets all the other requirements of subsection 1 and
that the exemption is claimed in no other county within this state.
After the filing of the original affidavit, the county assessor shall
mail a form for :
(a) The renewal of the exemption ; and
(b) The designation of any amount to be credited to the Gift
Account for Veterans’ Homes established pursuant to
NRS 417.145,
to the person each year following a year in which the exemption was
allowed for that person. The form must be designed to facilitate its
return by mail by the person claiming the exemption.
4. Before allowing any exemption pursuant to the provisions of
this section, the Department shall require proof of the applicant’s
status, and for that purpose shall require production of:
(a) A certificate from the Department of Veterans Affairs that
the veteran has incurred a permanent service-connected disability,
which shows the percentage of that disability; and
(b) Any one of the following:
(1) An honorable discharge;
(2) A certificate of satisfactory service; or
(3) A certified copy of either of these documents.
5. A surviving spouse claiming an exemption pursuant to this
section must file with the Department in the county where the
exemption is claimed an affidavit declaring that:
(a) The surviving spouse was married to and living with the
disabled veteran for the 5 years preceding his death;
(b) The disabled veteran was eligible for the exemption at the
time of his death; and
(c) The surviving spouse has not remarried.
The affidavit required by this subsection is in addition to the
certification required pursuant to subsections 3 and 4. After the
filing of the original affidavit required by this subsection, the county
assessor shall mail a form for renewal of the exemption to the
person each year following a year in which the exemption was
allowed for that person. The form must be designed to facilitate its
return by mail by the person claiming the exemption.
6. If a tax exemption is allowed under this section, the claimant
is not entitled to an exemption under NRS 371.103.
7. If any person makes a false affidavit or produces false proof
to the Department, and as a result of the false affidavit or false proof
the person is allowed a tax exemption to which he is not entitled, he
is guilty of a gross misdemeanor.
8. Beginning with the 2005-2006 fiscal year, the monetary
amounts in subsections 1 and 2 must be adjusted for each fiscal year
by adding to each amount the product of the amount multiplied by
the percentage increase in the Consumer Price Index (All Items)
from December 2003 to the December preceding the fiscal year for
which the adjustment is calculated.
Sec. 46.5. NRS 371.105 is hereby amended to read as follows:
371.105 Claims pursuant to NRS 371.101, 371.102, 371.103 or
371.104 for tax exemption on the governmental services tax and
designations of any amount to be credited to the [Veterans’ Home]
Gift Account for Veterans’ Homes pursuant to NRS 371.1035 must
be filed annually at any time on or before the date when payment of
the tax is due. All exemptions provided for in this section must not
be in an amount which gives the taxpayer a total exemption greater
than that to which he is entitled during any fiscal year.
Sec. 47. NRS 111.312 is hereby amended to read as follows:
111.312 1. The county recorder shall not record with respect
to real property, a notice of completion, a declaration of homestead,
a lien or notice of lien, an affidavit of death, a mortgage or deed of
trust, or any conveyance of real property or instrument in writing
setting forth an agreement to convey real property unless the
document being recorded contains:
(a) The mailing address of the grantee or, if there is no grantee,
the mailing address of the person who is requesting the recording of
the document; and
(b) [The] Except as otherwise provided in subsection 2, the
assessor’s parcel number of the property at the top left corner of the
first page of the document, if the county assessor has assigned a
parcel number to the property. The parcel number must comply
with the current system for numbering parcels used by the county
assessor’s office. The county recorder is not required to verify that
the assessor’s parcel number is correct.
2. Any document relating exclusively to the transfer of water
rights may be recorded without containing the assessor’s parcel
number of the property.
3. The county recorder shall not record with respect to real
property any [conveyance of real property or instrument in writing
setting forth an agreement to convey real property] deed, including,
without limitation:
(a) A grant, bargain or deed of sale;
(b) Quitclaim deed;
(c) Warranty deed; or
(d) Trustee’s deed upon sale,
unless the document being recorded contains the name and address
of the person to whom a statement of the taxes assessed on the real
property is to be mailed.
[3.] 4. The assessor’s parcel number shall not be deemed to be
a complete legal description of the real property conveyed.
[4.] 5. Except as otherwise provided in subsection [5,] 6, if a
document that is being recorded includes a legal description of real
property that is provided in metes and bounds, the document must
include the name and mailing address of the person who prepared
the legal description. The county recorder is not required to verify
the accuracy of the name and mailing address of such a person.
[5.] 6. If a document described in subsection [4] 5 previously
has been recorded, the document must include all information
necessary to identify and locate the previous recording, but the name
and mailing address of the person who prepared the legal
description is not required for the document to be recorded. The
county recorder is not required to verify the accuracy of the
information concerning the previous recording.
Sec. 48. NRS 247.180 is hereby amended to read as follows:
247.180 1. Except as otherwise provided in NRS 111.312,
whenever a document conveying, encumbering or mortgaging both
real and personal property is presented to a county recorder for
recording, the county recorder shall record the document. The
record must be indexed in the real estate index as deeds and other
conveyances are required by law to be indexed, and for which the
county recorder may receive the same fees as are allowed by law for
recording and indexing deeds and other documents, but only one fee
for the recording of a document may be collected.
2. A county recorder who records a document pursuant to this
section shall, within 7 working days after he records the document,
provide to the county assessor at no charge:
(a) A duplicate copy of the document and any supporting
documents; or
(b) Access to the digital document and any digital supporting
documents. Such documents must be in a form that is acceptable
to the county recorder and the county assessor.
Sec. 49. Chapter 250 of NRS is hereby amended by adding
thereto a new section to read as follows:
1. The board of county commissioners of each county shall
by ordinance create in the county general fund an account to be
designated as the Account for the Acquisition and Improvement of
Technology in the Office of the County Assessor.
2. The money in the Account must be accounted for
separately and not as a part of any other account.
3. The money in the Account must be used to acquire
technology for or improve the technology used in the office of the
county assessor, including, without limitation, the payment of
costs associated with acquiring or improving technology for
converting and archiving records, purchasing hardware and
software, maintaining the technology, training employees in the
operation of the technology and contracting for professional
services relating to the technology. At the discretion of the county
assessor, the money may be used by other county offices that do
business with the county assessor.
Sec. 50. Chapter 268 of NRS is hereby amended by adding
thereto a new section to read as follows:
1. A county assessor may request that the governing body of a
city realign one or more of the boundary lines between the city and
the unincorporated area of the county or between two cities to
adjust a boundary that bisects a parcel of land causing the
creation of more than one tax parcel from a single legal parcel.
Notwithstanding any other provision of law, the governing body
may, by ordinance or other appropriate legal action, with the
consent of the board of county commissioners or the governing
body of the other city, respectively, adjust the boundary to exclude
the portion of the split parcel from the city.
2. Where any territory is detached from a city as provided in
this section, provision must be made for such proportion of any
outstanding general obligations of the city as the assessed
valuation of property in the territory bears to the total assessed
valuation of property in the city and for such proportion of any
obligations secured by the pledge of revenues from a public
improvement as the revenue arising within the territory bears to
the total revenue from such improvement as follows:
(a) If the territory is included in another city, the proportionate
obligation must be assumed according to its terms by the annexing
city;
(b) If the territory is included in the unincorporated area of
the county, taxes must be levied by the board of county
commissioners upon all taxable property in the district, sufficient
to discharge the proportionate share of the debt for the general
obligation according to its terms; or
(c) Where substantially all of the physical improvements for
which the obligation was incurred are within the territory
remaining in the city, with the consent of the governing body of
the city from which such territory is detached and of the holders of
such obligations, the entire obligation may be assumed by the city
from which such territory is detached and the detached territory
released therefrom.
Sec. 51. NRS 268.570 is hereby amended to read as follows:
268.570 The provisions of NRS 268.570 to 268.608, inclusive,
and section 50 of this act, apply only to cities located in a county
whose population is 400,000 or more.
Sec. 52. NRS 268.574 is hereby amended to read as follows:
268.574 As used in NRS 268.570 to 268.608, inclusive[:] ,
and section 50 of this act:
1. “Contiguous” means either abutting directly on the boundary
of the annexing municipality or separated from the boundary thereof
by a street, alley, public right-of-way, creek, river or the right-of-
way of a railroad or other public service corporation, or by lands
owned by the annexing municipality, by some other political
subdivision of the State or by the State of Nevada.
2. “Lot or parcel” means any tract of land of sufficient size to
constitute a legal building lot as determined by the zoning ordinance
of the county in which the territory proposed to be annexed is
situated. If such county has not enacted a zoning ordinance, the
question of what constitutes a building lot shall be determined by
reference to the zoning ordinance of the annexing municipality.
3. “Majority of the property owners” in a territory means the
record owners of real property:
(a) Whose combined value is greater than 50 percent of the total
value of real property in the territory, as determined by assessment
for taxation; and
(b) Whose combined area is greater than 50 percent of the total
area of the territory, excluding lands held by public bodies.
4. A lot or parcel of land is “used for residential purposes” if it
is 5 acres or less in area and contains a habitable dwelling unit of a
permanent nature.
Sec. 53. NRS 268.600 is hereby amended to read as follows:
268.600 1. Whenever the corporate limits of any city are
extended in accordance with the provisions of NRS 268.570 to
268.608, inclusive, the governing body of such city shall cause an
accurate map or plat of the annexed territory, prepared under the
supervision of a competent surveyor or engineer, together with a
certified copy of the annexation ordinance in respect thereof, to be
recorded in the office of the county recorder of the county in which
such territory is situated, which recording shall be done prior to the
effective date of the annexation as specified in the annexation
ordinance. A duplicate copy of such map or plat and such
annexation ordinance shall be filed with the Department of
Taxation.
2. A county recorder who records a map or plat pursuant to this
section shall, within 7 working days after he records the map or plat,
provide to the county assessor at no charge:
(a) A duplicate copy of the map or plat and any supporting
documents; or
(b) Access to the digital map or plat and any digital supporting
documents. The map or plat and the supporting documents must
be in a form that is acceptable to the county recorder and the
county assessor.
Sec. 54. NRS 268.785 is hereby amended to read as follows:
268.785 1. After creation of the district, the council shall
annually ascertain and include in its budget the total amount of
money to be derived from assessments required to provide the
higher level of police protection found beneficial to the public
interest for the next ensuing fiscal year.
2. The city council shall designate an existing citizens’ group
within the area or create an advisory committee, to recommend to
the council any appropriate changes in the level or kind of additional
police protection to be provided in the district. The council shall
consider these recommendations, and any others that may be offered
by interested persons, at a public hearing before adopting its annual
budget for the district.
3. The total amount of money to be derived from assessments
for the next ensuing fiscal year must be apportioned among the
individual property owners in the district based upon the relative
special benefit received by each property using an apportionment
method approved by the city council. On or before April 20 of each
year, a notice specifying the proposed amount of the assessment for
the next ensuing fiscal year must be mailed to each property owner.
The city council shall hold a public hearing concerning the
assessments at the same time and place as the hearing on the
tentative budget. The city council shall levy the assessments after
the hearing but not later than June 1. The assessments so levied must
be paid in installments on or before the dates specified for
installments paid pursuant to subsection [5] 6 of NRS 361.483. Any
installment payment that is not paid on or before the date on which
it is due, together with any interest or penalty and the cost of
collecting any such amounts, is a lien upon the property upon which
it is levied equal in priority to a lien for general taxes and may be
collected in the same manner.
4. A district is not entitled to receive any distribution of
supplemental city-county relief tax.
Sec. 55. NRS 268.795 is hereby amended to read as follows:
268.795 1. After creation of the district, the council shall
annually ascertain and include in its budget the total amount of
money to be derived from assessments required to provide the
maintenance found beneficial to the public interest for the next
ensuing fiscal year.
2. The city council shall designate an existing citizens’ group
within the area or create an advisory committee, to recommend to
the council any appropriate changes in the level or kind of
maintenance to be provided in the district. The council shall
consider these recommendations, and any others that may be offered
by interested persons, at a public hearing before adopting its annual
budget for the district.
3. The total amount of money to be derived from assessments
for the next ensuing fiscal year must be apportioned among the
individual property owners in the district based upon the relative
special benefit received by each property using an apportionment
method approved by the city council. On or before April 20 of each
year, a notice specifying the proposed amount of the assessment for
the next ensuing fiscal year must be mailed to each property owner.
The city council shall hold a public hearing concerning the
assessments at the same time and place as the hearing on the
tentative budget. The city council shall levy the assessments after
the hearing but not later than June 1. The assessments so levied must
be paid in installments on or before the dates specified for
installments paid pursuant to subsection [5] 6 of NRS 361.483. Any
installment payment that is not paid on or before the date on which
it is due, together with any interest or penalty and the cost of
collecting any such amounts, is a lien upon the property upon which
it is levied equal in priority to a lien for general taxes and may be
collected in the same manner.
4. A district is not entitled to receive any distribution of
supplemental city-county relief tax.
Sec. 56. NRS 270.090 is hereby amended to read as follows:
270.090 1. The findings of fact and conclusions of law and
judgment must be made and entered as in other cases, and
exceptions, motions for new trial and appeals may be had as
provided in NRS and the Nevada Rules of Appellate Procedure.
2. The court or judge thereof shall in the findings and decree
establish a definite map or plat of the city, or part thereof or addition
thereto, in accordance with the pleadings and proof, and shall, by
reference, make a part of the findings and judgment the map or plat
so established.
3. Wherever blocks or parts of blocks in the original lost,
destroyed, conflicting, erroneous or faulty maps or plats have been
insufficiently or incorrectly platted, numbered or lettered, the
omission, insufficiency or fault must be supplied and corrected in
accordance with the pleadings and proof.
4. If the map or plat prepared by the surveyor is inadequate or
impracticable of use for the judgment, the judgment or decree may
require the making of a new map or plat in accordance with the
provisions of the findings and judgment.
5. A certified copy of the judgment, together with the map or
plat as is established by the court, must be recorded in the office of
the county recorder of the county in which the action is tried. All the
ties and descriptions of section or quarter section corners,
monuments or marks required by NRS 270.020 must appear on the
map finally established by the judgment. The county recorder may
collect and receive as his fees for recording and indexing the
certified copy of the judgment and map, $10 for the map, and the
specific statutory fees for the judgment, but not exceeding $50.
6. The judgment may require that all prior existing maps in
conflict with the map or plat adopted be so marked or identified by
the county recorder to show the substitution of the new map or plat
in place thereof.
7. A county recorder who records a map or plat pursuant to this
section shall, within 7 working days after he records the map or plat,
provide to the county assessor at no charge:
(a) A duplicate copy of the map or plat and any supporting
documents; or
(b) Access to the digital map or plat and any digital supporting
documents. The map or plat and the supporting documents must
be in a form that is acceptable to the county recorder and the
county assessor.
Sec. 57. NRS 278.460 is hereby amended to read as follows:
278.460 1. A county recorder shall not 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. The provisions of NRS 278.010 to 278.630, inclusive, do not
prevent 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 recording of a map in accordance
with the provisions of any statute requiring the recording 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.
4. A county recorder who records a final map pursuant to this
section shall, within 7 working days after he records the final map,
provide to the county assessor at no charge:
(a) A duplicate copy of the final map and any supporting
documents; or
(b) Access to the digital final map and any digital supporting
documents. The map and supporting documents must be in a form
that is acceptable to the county recorder and the county assessor.
Sec. 58. NRS 278.467 is hereby amended to read as follows:
278.467 1. If the requirement for a parcel map is waived, the
authority which granted the waiver may require the preparation and
recordation of a document which contains:
(a) A legal description of all parts based on a system of
rectangular surveys;
(b) A provision for the dedication or reservation of any road
right-of-way or easement; and
(c) The approval of the authority which granted the waiver.
2. If a description by metes and bounds is necessary in
describing the parcel division, it must be prepared by a professional
land surveyor and bear his signature and stamp.
3. The person preparing the document may include the
following statement:
This document was prepared from existing information
(identifying it and stating where filed and recorded) and the
undersigned assumes no responsibility for the existence of
monuments or correctness of other information shown on or
copied from any such prior documents.
4. A document recorded pursuant to this section must be
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.
5. A county recorder who records a document pursuant to this
section shall, within 7 working days after he records the document,
provide to the county assessor at no charge:
(a) A duplicate copy of the document; or
(b) Access to the digital document. The document must be in a
form that is acceptable to the county recorder and the county
assessor.
Sec. 59. NRS 278.468 is hereby amended to read as follows:
278.468 1. If a parcel map is approved or deemed approved
pursuant to NRS 278.464, the preparer of the map shall:
(a) Cause the approved map to be recorded in the office of the
county recorder within 1 year after the date the map was approved
or deemed approved, unless the governing body establishes by
ordinance a longer period, not to exceed 2 years, for recording the
map. The map must be 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.
(b) Pay a fee of $17 for the first sheet of the map plus $10 for
each additional sheet to the county recorder for filing and indexing.
2. Upon receipt of a parcel map, the county recorder shall file
the map in a suitable place. He shall keep proper indexes of parcel
maps by the name of grant, tract, subdivision or United States
subdivision.
3. A county recorder who records a parcel map pursuant to this
section shall, within 7 working days after he records the parcel map,
provide to the county assessor at no charge:
(a) A duplicate copy of the parcel map and any supporting
documents; or
(b) Access to the digital parcel map and any digital supporting
documents. The map and supporting documents must be in a form
that is acceptable to the county recorder and the county assessor.
Sec. 60. NRS 278.4725 is hereby amended to read as follows:
278.4725 1. Except as otherwise provided in this section, if
the governing body has authorized the planning commission to take
final action on a final map, the planning commission shall approve,
conditionally approve or disapprove the final map, basing its action
upon the requirements of NRS 278.472:
(a) In a county whose population is 400,000 or more, within 45
days; or
(b) In a county whose population is less than 400,000, within 60
days,
after accepting the final map as a complete application. The
planning commission shall file its written decision with the
governing body. Except as otherwise provided in subsection 5, or
unless the time is extended by mutual agreement, if the planning
commission is authorized to take final action and it fails to take
action within the period specified in this subsection, the final map
shall be deemed approved unconditionally.
2. If there is no planning commission or if the governing body
has not authorized the planning commission to take final action, the
governing body or its authorized representative shall approve,
conditionally approve or disapprove the final map, basing its action
upon the requirements of NRS 278.472:
(a) In a county whose population is 400,000 or more, within 45
days; or
(b) In a county whose population is less than 400,000, within 60
days,
after the final map is accepted as a complete application. Except as
otherwise provided in subsection 5 or unless the time is extended by
mutual agreement, if the governing body or its authorized
representative fails to take action within the period specified in this
subsection, the final map shall be deemed approved unconditionally.
3. An applicant or other person aggrieved by a decision of the
authorized representative of the governing body or by a final act of
the planning commission may appeal the decision in accordance
with the ordinance adopted pursuant to NRS 278.3195.
4. If the map is disapproved, the governing body or its
authorized representative or the planning commission shall return
the map to the person who proposes to divide the land, with the
reason for its action and a statement of the changes necessary to
render the map acceptable.
5. If the final map divides the land into 16 lots or more, the
governing body or its authorized representative or the planning
commission shall not approve a map, and a map shall not be deemed
approved, unless:
(a) Each lot contains an access road that is suitable for use by
emergency vehicles; and
(b) The corners of each lot are set by a professional land
surveyor.
6. If the final map divides the land into 15 lots or less, the
governing body or its authorized representative or the planning
commission may, if reasonably necessary, require the map to
comply with the provisions of subsection 5.
7. Upon approval, the map must be filed with the county
recorder. Filing with the county recorder operates as a continuing:
(a) Offer to dedicate for public roads the areas shown as
proposed roads or easements of access, which the governing body
may accept in whole or in part at any time or from time to time.
(b) Offer to grant the easements shown for public utilities,
which any public utility may similarly accept without excluding any
other public utility whose presence is physically compatible.
8. The map filed with the county recorder must include:
(a) A certificate signed and acknowledged by each owner of
land to be divided consenting to the preparation of the map, the
dedication of the roads and the granting of the easements.
(b) A certificate signed by the clerk of the governing body or
authorized representative of the governing body or the secretary to
the planning commission that the map was approved, or the affidavit
of the person presenting the map for filing that the time limited by
subsection 1 or 2 for action by the governing body or its authorized
representative or the planning commission has expired and that the
requirements of subsection 5 have been met. A certificate signed
pursuant to this paragraph must also indicate, if applicable, that the
governing body or planning commission determined that a public
street, easement or utility easement which will not remain in effect
after a merger and resubdivision of parcels conducted pursuant to
NRS 278.4925, has been vacated or abandoned in accordance with
NRS 278.480.
(c) 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.
9. A governing body may by local ordinance require a final
map to include:
(a) A report from a title company which lists the names of:
(1) Each owner of record of the land to be divided; and
(2) Each holder of record of a security interest in the land to
be divided, if the security interest was created by a mortgage or a
deed of trust.
(b) The signature of each owner of record of the land to be
divided.
(c) The written consent of each holder of record of a security
interest listed pursuant to subparagraph (2) of paragraph (a), to the
preparation and recordation of the final map. A holder of record
may consent by signing:
(1) The final map; or
(2) A separate document that is filed with the final map and
declares his consent to the division of land.
10. After a map has been filed with the county recorder, any lot
shown thereon may be conveyed by reference to the map, without
further description.
11. The county recorder shall charge and collect for recording
the map a fee set by the board of county commissioners of not more
than $50 for the first sheet of the map plus $10 for each additional
sheet.
12. A county recorder who records a final map pursuant to this
section shall, within 7 working days after he records the final map,
provide to the county assessor at no charge:
(a) A duplicate copy of the final map and any supporting
documents; or
(b) Access to the digital final map and any digital supporting
documents. The map and supporting documents must be in a form
that is acceptable to the county recorder and the county assessor.
Sec. 61. NRS 278.477 is hereby amended to read as follows:
278.477 1. In addition to the requirements of subsection 2, an
amendment of a recorded subdivision plat, parcel map, map of
division into large parcels or record of survey which changes or
purports to change the physical location of any survey monument,
property line or boundary line is subject to the following
requirements:
(a) If the proposed amendment is to a parcel map, map of
division into large parcels or record of survey, the same procedures
and requirements as in the original filing.
(b) If the proposed amendment is to a subdivision plat, only
those procedures for the approval and filing of a final map.
2. Any amended subdivision plat, parcel map, map of division
into large parcels or record of survey required pursuant to
subsection 1 must:
(a) Be identical in size and scale to the document being
amended, drawn in the manner and on the material provided by law;
(b) Have the words “Amended Plat of” prominently displayed
on each sheet above the title of the document amended;
(c) Have a legal description that describes only the property
which is to be included in the amendment;
(d) Have a blank margin for the county recorder’s index
information;
[(d)] (e) Have a 3-inch square adjacent to and on the left side of
the existing square for the county recorder’s information and stamp;
and
[(e)] (f) Contain a certificate of the professional land surveyor
licensed pursuant to chapter 625 of NRS who prepared the
amendment stating that it complies with all pertinent sections of
NRS 278.010 to 278.630, inclusive, and 625.340 to 625.380,
inclusive, and with any applicable local ordinance.
3. Any amended subdivision plat, parcel map, map of division
into large parcels or record of survey that is recorded in support of
an adjusted boundary must:
(a) Contain or be accompanied by the report of a title company
and the certificate required by NRS 278.374 or an order of the
district court of the county in which the land is located that the
amendment may be approved without all the necessary signatures if
the order is based upon a finding that:
(1) A bona fide effort was made to notify the necessary
persons;
(2) All persons who responded to the notice have consented
to the amendment; and
(3) The amendment does not adversely affect the persons
who did not respond; and
(b) Contain a certificate executed by the appropriate county
surveyor, county engineer, city surveyor or city engineer, if he is
registered as a professional land surveyor or civil engineer pursuant
to chapter 625 of NRS, stating that he has examined the document
and that it is technically correct.
4. Upon recording the amended document, the county recorder
shall cause a proper notation to be entered upon all recorded sheets
of the document being amended, if the county recorder does not
maintain a cumulative index for such maps and amendments. If such
an index is maintained, the county recorder shall direct an
appropriate entry for the amendment.
5. A county recorder who records a plat, map or record of
survey pursuant to this section shall, within 7 working days after he
records the plat, map or record of survey, provide to the county
assessor at no charge:
(a) A duplicate copy of the plat, map or record of survey, and
any supporting documents; or
(b) Access to the digital plat, map or record of survey, and any
digital supporting documents. The plat, map or record of survey
and the supporting documents must be in a form that is acceptable
to the county recorder and the county assessor.
Sec. 62. NRS 278.490 is hereby amended to read as follows:
278.490 1. Except as otherwise provided in NRS 278.4925,
an owner or governing body desiring to revert any recorded
subdivision map, parcel map, map of division into large parcels, or
part thereof to acreage or to revert the map or portion thereof, or to
revert more than one map [recorded under the same tentative map] if
the parcels to be reverted are contiguous, shall submit a written
application accompanied by a map of the proposed reversion which
contains the same survey dimensions as the recorded map or maps
to the governing body or, if authorized by local ordinance, to the
planning commission or other authorized person. The application
must describe the requested changes.
2. At its next meeting, or within a period of not more than 30
days after the filing of the map of reversion, whichever occurs later,
the governing body or, if authorized by local ordinance, the
planning commission or other authorized person shall review the
map and approve, conditionally approve or disapprove it.
3. Except for the provisions of this section, NRS 278.4955,
278.496 and 278.4965 and any provision or local ordinance relating
to the payment of fees in conjunction with filing, recordation or
checking of a map of the kind offered, no other provision of NRS
278.010 to 278.630, inclusive, applies to a map made solely for the
purpose of reversion of a former map or for reversion of any
division of land to acreage.
4. Upon approval of the map of reversion, it must be recorded
in the office of the county recorder. The county recorder shall make
a written notation of the fact on each sheet of the previously
recorded map affected by the later recording, if the county recorder
does not maintain a cumulative index for such maps and
amendments. If such an index is maintained, the county recorder
shall direct an appropriate entry for the amendment.
5. A county recorder who records a map pursuant to this
section shall, within 7 working days after he records the map,
provide to the county assessor at no charge:
(a) A duplicate copy of the map and any supporting documents;
or
(b) Access to the digital map and any digital supporting
documents. The map and supporting documents must be in a form
that is acceptable to the county recorder and the county assessor.
Sec. 63. NRS 278.4955 is hereby amended to read as follows:
278.4955 1. The map of reversion submitted pursuant to NRS
278.490 must contain the appropriate certificates required by NRS
278.376 and 278.377 for the original division of the land, any
agreement entered into for a required improvement pursuant to NRS
278.380 for the original division of the land, and the certificates
required by NRS 278.496 and 278.4965. If the map includes the
reversion of any street or easement owned by a city, a county or the
State, the provisions of NRS 278.480 must be followed before
approval of the map.
2. The final map of reversion must [be:
(a) Prepared] :
(a) Be prepared by a professional land surveyor licensed
pursuant to chapter 625 of NRS. The professional land surveyor
shall state in his certificate that the map has been prepared from
information on a recorded map or maps that are being reverted. The
professional land surveyor may state in his certificate that he
assumes no responsibility for the existence of the monuments or for
correctness of other information shown on or copied from the
document. The professional land surveyor shall include in his
certificate information which is sufficient to identify clearly the
recorded map or maps being reverted.
(b) [Clearly] Be clearly and legibly drawn in black permanent
ink upon good tracing cloth or produced by the use of other
materials of a permanent nature generally used for such a purpose in
the engineering profession. Affidavits, certificates and
acknowledgments must be legibly stamped or printed upon the map
with black permanent ink.
3. The size of each sheet of the final map must be 24 by 32
inches. A marginal line must be drawn completely around each
sheet, leaving an entirely blank margin of 1 inch at the top, bottom
and right edges, and of 2 inches at the left edge along the 24-inch
dimension.
4. The scale of the final map must be large enough to show all
details clearly and enough sheets must be used to accomplish this
end.
5. The particular number of the sheet and the total number of
sheets comprising the final map must be stated on each of the sheets
and its relation to each adjoining sheet must be clearly shown.
6. Each future conveyance of the reverted property must
contain a metes and bounds legal description of the property and
must include the name and mailing address of the person who
prepared the legal description.
Sec. 64. NRS 502.075 is hereby amended to read as follows:
502.075 The Division shall issue to a blind person, as defined
in subsection [4] 5 of NRS 361.085, a hunting license which:
1. Authorizes a person selected by the blind person to hunt on
his behalf if:
(a) The person selected is a resident of the State of Nevada and
possesses a valid Nevada hunting license; and
(b) The blind person is in the company of or in the immediate
area of the person selected.
2. Is issued pursuant and subject to regulations prescribed by
the Commission.
3. Contains the word “Blind” printed on the face of the license.
Sec. 65. NRS 517.213 is hereby amended to read as follows:
517.213 1. The county recorder shall include all patented
mines and mining claims in the county on the county map of mining
claims in a manner which clearly distinguishes the patented mines
and mining claims from the unpatented claims.
2. When a record of survey filed with the county by a
registered surveyor shows the location of a patented mine or mining
claim, the county recorder shall conform the county map to the
record of survey if there is any discrepancy between the two maps
concerning the location of the mine or claim.
3. A county recorder who records a map pursuant to this
section shall, within 7 working days after he records the map,
provide to the county assessor at no charge:
(a) A duplicate copy of the map and any supporting documents;
or
(b) Access to the digital map and any digital supporting
documents. The map and supporting documents must be in a form
that is acceptable to the county recorder and the county assessor.
Sec. 66. NRS 625.370 is hereby amended to read as follows:
625.370 1. The charge for filing and indexing any record of
survey is $17 for the first page plus $10 for each additional page.
2. The record of survey must be suitably filed by the county
recorder, and he shall keep proper indexes of such survey records by
name of tract, subdivision or United States land subdivision.
3. A county recorder who records a record of survey pursuant
to this section shall, within 7 working days after he records the
record of survey, provide to the county assessor at no charge:
(a) A duplicate copy of the record of survey and supporting
documents; or
(b) Access to the digital record of survey and any digital
supporting documents. The record of survey and supporting
documents must be in a form that is acceptable to the county
recorder and the county assessor.
Sec. 67. 1. This section and sections 1 to 7, inclusive, 9, 11,
12.3 to 41, inclusive, 43, 45 and 46.5 to 66, inclusive, of this act
become effective on July 1, 2003.
2. Sections 7, 9, 11, 41, 43 and 45 of this act expire by
limitation on June 30, 2004.
3. Sections 8, 10, 12, 42, 44 and 46 of this act become effective
on July 1, 2004.
20~~~~~03