Senate Bill No. 54–Senator Amodei

 

CHAPTER..........

 

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

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

 

    Section 1. NRS 244.36605 is hereby amended to read as

follows:

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

    1.  The board of county commissioners of a county which

provides sewerage , storm drainage or water service, or any

combination of those services, may elect by ordinance to have

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

collected on the tax roll , or collected with the property taxes due

on mobile or manufactured homes that do not meet the

requirements of NRS 361.244, in the same manner, by the same

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

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

election, the board shall cause [a] :

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

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

charges are delinquent on May 1 ; and [the]

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

to be prepared and submitted to the tax receiver of the county

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

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

delinquent charge must be submitted in a form approved by the

county treasurer.]

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

other powers of the county for the collection of such delinquent

charges.

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

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

descriptions used by him.

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

a lien against the lot or parcel of land or mobile or manufactured

home against which the charge has been imposed as of the time

when the lien of taxes on the roll or on mobile or manufactured

homes attach.

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

subsection 7, the tax receiver of the county shall include the

amount of the delinquent charges on bills for taxes levied against

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

manufactured homes, as applicable. Thereafter the amount of the

delinquent charges must be collected at the same time and in the

same manner and by the same persons as, together with and not

separately from, the general taxes for the county.

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

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

pertaining to the matters of delinquency, correction, cancellation,

refund, redemption and sale, are applicable to delinquent charges for

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

this section.

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

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

authorized by this section and separate receipts for collection on

account of those charges.

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

 

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