[Rev. 2/11/2019 1:26:54 PM]
κ2001 Statutes of Nevada, Page 1455κ
Assembly Bill No. 557Committee on Government Affairs
CHAPTER 310
AN ACT relating to constables; authorizing constables, upon request by the sheriff, to execute certain process, writs, and warrants; and providing other matters properly relating thereto.
[Approved: May 31, 2001]
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. NRS 248.100 is hereby amended to read as follows:
248.100 1. The sheriff shall:
[1.] (a) Attend in person, or by deputy, [at] all sessions of the district court in his county.
[2.] (b) Obey all the lawful orders and directions of the same.
[3. Execute]
(c) Except as otherwise provided in subsection 2, execute the process, writs or warrants of courts of justice, judicial officers and coroners, when delivered to him for that purpose.
2. The sheriff may authorize the constable of the appropriate township to receive and execute the process, writs or warrants of courts of justice, judicial officers and coroners.
Sec. 2. NRS 248.120 is hereby amended to read as follows:
248.120 When any process, writ or order [shall be] is delivered to the sheriff , or the constable as authorized pursuant to NRS 248.100, to be served or executed, [he] the sheriff or constable shall:
1. Forthwith endorse upon it the year, month, day and hour of its [reception.] receipt.
2. Give to the person delivering it, if required, on payment of his fee, a written memorandum signed by him, stating the names of the parties in the process or order, the nature thereof [,] and the time it was received. He shall also deliver to the party served a copy thereof, if required so to do, without charge to such party.
Sec. 3. NRS 248.130 is hereby amended to read as follows:
248.130 A sheriff , or a constable authorized pursuant to NRS 248.100, to whom any process, writ, order or paper [shall be] is delivered shall:
1. Execute the same with diligence, according to its command, or as required by law.
2. Return it without delay to the proper court or officer, with his certificate endorsed thereon of the manner of its service or execution, or, if not served or executed, the reasons for his failure.
For a failure so to do, he shall be liable to the party aggrieved for all damages sustained by him on account of such neglect.
Sec. 4. NRS 248.150 is hereby amended to read as follows:
248.150 [If] Except as otherwise provided in NRS 248.100, if the sheriff to whom a writ of execution or writ of attachment is delivered shall neglect or refuse, after being required by the creditor or his attorney to attach, or to levy upon [,] or sell, any property of the party charged in the writ which is liable to be attached or levied upon and sold, he shall be liable on his official bond to the creditor for the value of such property.
κ2001 Statutes of Nevada, Page 1456 (CHAPTER 310, AB 557)κ
liable to be attached or levied upon and sold, he shall be liable on his official bond to the creditor for the value of such property.
Sec. 5. NRS 258.070 is hereby amended to read as follows:
258.070 1. Each constable shall:
(a) Be a peace officer in his township.
(b) Serve all mesne and final process issued by a court of competent jurisdiction.
(c) Execute the process, writs or warrants that he is authorized to receive pursuant to NRS 248.100.
(d) Discharge such other duties as are or may be prescribed by law.
2. If a sheriff or his deputy in any county in this state arrests [any person or persons] a person charged with a criminal offense or in the commission of an offense, the sheriff or his deputy shall serve all process, whether mesne or final, and attend the court executing the order thereof in the prosecution of the person [or persons] so arrested, whether in a justices court or a district court, to [a final] the conclusion, and whether the offense is an offense of which a justice of the peace has jurisdiction, or whether the proceeding is a preliminary examination or hearing. The sheriff or his deputy shall collect the same fees and in the same manner therefor as the constable of the township [,] in which the justices court is held [,] would receive for the same service.
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Assembly Bill No. 569Committee on Government Affairs
CHAPTER 311
AN ACT relating to state financial administration; exempting certain professional and occupational boards from the state budget act and the provisions governing the administration of state funding; and providing other matters properly relating thereto.
[Approved: May 31, 2001]
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. Chapter 353 of NRS is hereby amended by adding thereto a new section to read as follows:
The provisions of chapter 353 of NRS do not apply to boards created pursuant to chapters 623 to 625A, inclusive, 628, 630 to 640A, inclusive, 641 to 644, inclusive, 654 and 656 of NRS and the officers and employees thereof.
Sec. 2. This act becomes effective on July 1, 2001.
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κ2001 Statutes of Nevada, Page 1457κ
Assembly Bill No. 605Committee on Ways and Means
CHAPTER 312
AN ACT relating to state purchasing; authorizing the chief of the purchasing division of the department of administration to withdraw money from the state purchasing fund under certain circumstances; providing that the maximum balance in the state purchasing fund is permanently reduced by the amount of the withdrawal; limiting the amount of a temporary transfer from the state general fund to the state purchasing fund under certain circumstances; and providing other matters properly relating thereto.
[Approved: May 31, 2001]
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. NRS 333.120 is hereby amended to read as follows:
333.120 1. The state purchasing fund, in the sum of $1,250,000 is hereby created as an internal service fund for the use of the chief in purchasing supplies, materials and equipment and services.
2. Except as otherwise provided in subsection 3, the chief may withdraw from the state purchasing fund an amount not to exceed $150,000 per year and is hereby authorized to expend that amount to pay the cost to the purchasing division of providing methods for purchasing or leasing pursuant to this chapter by the use of forms in electronic format through a computer system or network or through the Internet, or its successor, if any.
3. The chief shall not withdraw money pursuant to subsection 2 if the withdrawal would reduce the balance of the state purchasing fund below $500,000.
4. If the chief makes a withdrawal pursuant to subsection 2, the maximum balance of the state purchasing fund is permanently reduced by the amount of the withdrawal.
Sec. 2. NRS 333.125 is hereby amended to read as follows:
333.125 Whenever claims payable and properly approved exceed the amount of the cash in the state purchasing fund, the state controller may transfer temporarily from the state general fund to the state purchasing fund such amount as may be required to pay the claims, but not to exceed the lesser of [the] :
1. The amount receivable from using agencies and political subdivisions as certified by the purchasing division ;
2. The maximum balance of the state purchasing fund, if reduced pursuant to subsection 4 of NRS 333.120; or [$850,000.]
3. Eight hundred and fifty thousand dollars.
Sec. 3. This act becomes effective upon passage and approval.
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κ2001 Statutes of Nevada, Page 1458κ
Assembly Bill No. 607Committee on Ways and Means
CHAPTER 313
AN ACT relating to unemployment compensation; authorizing federally recognized Indian tribes to elect to become liable for payments by way of reimbursement in lieu of contributions to comply with federal law; increasing the daily compensation for service for members of the Nevada employment security council; and providing other matters properly relating thereto.
[Approved: May 31, 2001]
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. Chapter 612 of NRS is hereby amended by adding thereto the provisions set forth as sections 2 and 3 of this act.
Sec. 2. Indian tribe has the meaning ascribed to it in 26 U.S.C. § 3306(u), as amended.
Sec. 3. 1. Employment includes service performed in the employ of an Indian tribe, or of any political subdivision thereof, or of any subsidiary or business enterprise wholly owned by an Indian tribe alone or in conjunction with one or more other Indian tribes or political subdivisions thereof, which is excluded from the definition of employment by the provisions of 26 U.S.C. § 3306(c)(7), as amended, except service:
(a) As an elected official;
(b) As a council member or a member of the judiciary of a tribe or a political subdivision thereof;
(c) In employment serving on a temporary basis in case of fire, storm, snow, earthquake, flood or similar emergency;
(d) In a position which, pursuant to tribal law, is designated as a major nontenured policymaking or advisory position, or a policymaking or advisory position the performance of the duties of which ordinarily does not require more than 8 hours per week; or
(e) By an inmate of a custodial or penal institution.
2. Employment does not include service performed:
(a) In a facility conducted for the purpose of carrying out a program of rehabilitation for persons whose earning capacity is impaired by age or physical or mental deficiency or injury, or providing remunerative work for persons who, because of their impaired physical or mental capacity, cannot be readily absorbed in the competitive labor market, by a person receiving such rehabilitation or remunerative work; or
(b) As part of an unemployment work-relief or work-training program assisted or financed in whole or in part by any federal agency or an agency of a state or political subdivision thereof, by a person receiving such work relief or work training.
Sec. 4. NRS 612.015 is hereby amended to read as follows:
612.015 As used in this chapter, unless the context clearly requires otherwise, the words and terms defined in NRS 612.016 to 612.200, inclusive, and section 2 of this act have the meanings ascribed to them in those sections.
κ2001 Statutes of Nevada, Page 1459 (CHAPTER 313, AB 607)κ
Sec. 5. NRS 612.055 is hereby amended to read as follows:
612.055 Employer means:
1. Any employing unit which for any calendar quarter has paid or is liable to pay wages of $225 or more, and which employs during [such] that period one or more persons in an employment subject to this chapter.
2. Any person or employing unit which acquired the organization, trade or business, or substantially all the assets thereof, of another which at the time of [such] the acquisition was an employer subject to this chapter.
3. Any person or employing unit which acquired the organization, trade or business, or substantially all of the assets thereof, of another employing unit if the employment record of [such] the person or employing unit subsequent to [such] the acquisition, together with the employment record of the acquired unit, [prior to such] before the acquisition, both within the same calendar quarter, would be sufficient to constitute such an employing unit as an employer subject to this chapter under subsection 1.
4. Any employing unit not an employer by reason of any other subsection of this section, for which within either the current or preceding year service in employment is or was performed with respect to which such an employing unit is liable for any federal tax against which credit may be taken for contributions required to be paid into a state unemployment fund.
5. Any employing unit which, having become an employer under subsection 1, 2 or 3, has not, under NRS 612.555 to 612.580, inclusive, ceased to be an employer subject to this chapter.
6. For the effective period of its election pursuant to NRS 612.565 [to 612.580, inclusive,] , 612.570 and 612.580, any other employing unit which has elected to become fully subject to this chapter.
7. In the case of domestic service in a private home, local college club or local chapter of a college fraternity or sorority, with respect to any calendar year, any person or employing unit who during any calendar quarter in the current calendar year or the preceding calendar year paid cash wages of $1,000 or more for such service.
8. In the case of agricultural labor, with respect to any calendar year, any person or employing unit who:
(a) During any calendar quarter in the current calendar year or the preceding calendar year paid cash wages of $20,000 or more for agricultural labor; or
(b) On at least 20 days during the current calendar year or preceding calendar year, each day being in a different calendar week, employed at least 10 persons in agricultural labor for some portion of the day, whether or not:
(1) The weeks were consecutive; or
(2) The persons were employed at the same moment of time.
For purposes of this subsection agricultural labor does not include the wages earned by or the employment of any employee performing domestic service.
9. This state, or any political subdivision thereof, or any instrumentality of this state or its political subdivision which is owned by this state or one or more of its political subdivisions alone or in conjunction with one or more other states or political subdivisions thereof.
10. An Indian tribe, or any political subdivision thereof, or any subsidiary or business enterprise wholly owned by an Indian tribe alone or in conjunction with one or more other Indian tribes or political subdivisions thereof.
κ2001 Statutes of Nevada, Page 1460 (CHAPTER 313, AB 607)κ
Sec. 6. NRS 612.065 is hereby amended to read as follows:
612.065 Subject to the provisions of NRS 612.070 to 612.145, inclusive, and section 3 of this act, employment means service, including service in interstate commerce, performed for wages or under any contract of hire, written or oral, express or implied.
Sec. 7. NRS 612.305 is hereby amended to read as follows:
612.305 1. The Nevada employment security council, consisting of nine members appointed by the governor, is hereby created to assure an impartial development of administrative policies within the division.
2. The governor shall appoint members who represent an equal number of employer representatives and employee representatives who may fairly be regarded as representative because of their vocation, employment or affiliations, and members who are representatives of the general public.
3. The governor shall appoint three of the nine members of the employment security council to serve as a board of review. The board must be comprised of:
(a) One member who is a representative of labor;
(b) One member who is a representative of employers; and
(c) One member who is a representative of the general public.
4. The governor may remove any member of the employment security council or board of review for cause.
5. Members of the employment security council are entitled to receive [$60] $80 per day for each day of actual service on the employment security council or board of review.
6. Regular meetings of the employment security council may be held twice in each calendar year. Special meetings, not to exceed six in number during any calendar year, may be held at the call of the chairman.
7. The administrator is an ex officio member of the employment security council and is its secretary. The secretary is not entitled to compensation for his services on the employment security council, but he is entitled to be reimbursed for his necessary traveling and other expenses.
Sec. 8. NRS 612.553 is hereby amended to read as follows:
612.553 1. For the purposes of this section:
(a) Indian tribe includes any entity described in subsection 10 of NRS 612.055.
(b) Nonprofit organization means any entity described in subsection 1 of NRS 612.121.
[(b)] (c) Political subdivision means any entity described in subsection 9 of NRS 612.055.
2. Any nonprofit organization , [or any] political subdivision or Indian tribe which is subject to this chapter:
(a) Shall pay contributions to the unemployment compensation fund in the manner provided in NRS 612.535 to 612.550, inclusive, unless it elects, in accordance with this section, to pay into the unemployment compensation fund, in lieu of contributions, as reimbursement an amount equivalent to the amount of regular unemployment compensation benefits and one-half of the extended benefits paid to claimants that is attributable to wages paid, except that after December 31, 1978, a political subdivision , and after December 21, 2000, an Indian tribe, shall reimburse an amount equal to the regular unemployment compensation benefits and all of the extended benefits. An Indian tribe may elect to become liable for payments by way of reimbursement in lieu of contributions for the tribe as a whole, or for any political subdivision, subsidiary, wholly owned business, or any combination thereof.
κ2001 Statutes of Nevada, Page 1461 (CHAPTER 313, AB 607)κ
political subdivision, subsidiary, wholly owned business, or any combination thereof. The amount of benefits payable by each employer who elects to make payments by way of reimbursement in lieu of contributions must be an amount which bears the same ratio to the total benefits paid to a person as the total base-period wages paid to that person by the employer bear to the total base-period wages paid to that person by all of his base-period employers. Two or more employers who have become liable for payments by way of reimbursement in lieu of contributions may file a joint application, in accordance with regulations of the administrator, for the establishment of a group account for the purpose of sharing the cost of benefits paid that are attributable to service in the employ of such employers.
(b) [May elect to become liable for payments by way of reimbursement in lieu of contributions, for a period of not less than 1 taxable year beginning with January 1, 1972, provided it files with the administrator a written notice of such election within the 30-day period immediately following such date. Such organization remains liable for payments by way of reimbursement in lieu of contributions until it files with the administrator a written notice terminating its election not later than 30 days before the beginning of the taxable year for which such termination is first effective.
(c)] May elect to become liable for payments by way of reimbursement in lieu of contributions for a period of not less than 4 consecutive calendar quarters beginning with the first day of the calendar quarter on which it became subject to this chapter by filing a written notice with the administrator not later than 30 days immediately following the date of the determination that it is subject to this chapter. The organization remains liable for payments by way of reimbursement in lieu of contributions until it files with the administrator a written notice terminating its election not later than 30 days before the beginning of the taxable year for which the termination is first effective.
3. Any nonprofit organization , [or any] political subdivision or Indian tribe which is paying contributions as provided in NRS 612.535 to 612.550, inclusive, may change to a reimbursement-in-lieu-of-contributions basis by filing with the administrator not later than 30 days before the beginning of any taxable year a written notice of its election to become liable for payments by way of reimbursements in lieu of contributions. The election is not terminable by the organization for that and the next taxable year.
4. The administrator may for a good cause extend the period in which a notice of election or a notice of termination must be filed and may permit an election to be retroactive, but not any earlier than with respect to benefits paid after December 31, 1970, for a nonprofit organization , [or] December 31, 1976, for a political entity [.] , or December 21, 2000, for an Indian tribe.
5. The administrator shall notify each nonprofit organization , [and each] political subdivision and Indian tribe of any determination which he may make of its status as an employer and of the effective date of any election which it makes and of any termination of such election. His determination is subject to reconsideration, petitions for hearing and judicial review in accordance with the provisions of this chapter.
6. The amount of reimbursement in lieu of contributions due from each employing unit which elects to make reimbursement in lieu of contributions [shall] must be determined by the administrator as soon as practicable after the end of each calendar quarter or at the end of any other period as determined by the administrator.
κ2001 Statutes of Nevada, Page 1462 (CHAPTER 313, AB 607)κ
determined by the administrator. The administrator shall bill each employing unit which makes reimbursement in lieu of contributions for an amount determined pursuant to paragraph (a) of subsection 2. Amounts due under this subsection must be paid not later than 30 days after a bill is mailed to the last known address of the employing unit. If payment is not made on or before the date due and payable, the whole or any part thereafter remaining unpaid bears interest at the rate of one-half percent per month or fraction thereof, from and after the due date until payment is received by the administrator. The amount of payments due , [hereunder,] but not paid, may be collected by the administrator, together with interest and penalties, if any, in the same manner and subject to the same conditions as contributions due from other employers. The amount due specified in any bill from the administrator is conclusive and binding on the employing unit, unless not later than 15 days after the bill was mailed to its last known address, the employing unit files an application for redetermination. A redetermination made under this subsection is subject to petition for hearing and judicial review in accordance with the provisions of this chapter. Payments made by any nonprofit organization , political subdivision or Indian tribe under the provisions of this section must not be deducted, in whole or in part, from the wages of any person employed by that organization.
7. The administrator shall:
(a) Suspend the election of an Indian tribe to become liable for payments by way of reimbursement in lieu of contributions if the tribe fails to make payment, together with interest and penalties, if any, within 90 days after the tribe receives a bill from the administrator.
(b) Require an Indian tribe whose election to become liable for payments by way of reimbursement in lieu of contributions is suspended pursuant to subsection 1 to pay contributions as set forth in NRS 612.535 to 612.550, inclusive, for the following taxable year unless the administrator receives its payment in full before he computes the contribution rates for that year.
(c) Reinstate the election of an Indian tribe to become liable for payments by way of reimbursement in lieu of contributions that is suspended pursuant to subsection 1 if the tribe:
(1) Has paid all contributions pursuant to NRS 612.535 to 612.550, inclusive, including interest and penalties, for not less than 1 year; and
(2) Has no unpaid balance owing to the administrator for any contribution, payment in lieu of contributions, penalty or interest.
8. Benefits are payable on the basis of employment to which this section applies, in the same amount, on the same terms and subject to the same conditions as benefits payable on the basis of other employment subject to this chapter.
[8.] 9. In determining contribution rates assigned to employers under this chapter, the payrolls of employing units liable for payments in lieu of contributions must not be included in computing the contribution rates to be assigned to employers under this chapter. The reimbursement in lieu of contributions paid by or due from such employing units must be included in the total assets of the fund in the same manner as contributions paid by other employers.
[9.] 10. The provisions of NRS 612.550 do not apply to employers who elect reimbursement in lieu of contributions.
κ2001 Statutes of Nevada, Page 1463 (CHAPTER 313, AB 607)κ
[10.] 11. Except as inconsistent with the provisions of this section, the provisions of this chapter and regulations of the administrator apply to any matter arising pursuant to this section.
Sec. 9. The amendatory provisions of sections 1 to 6, inclusive, and 8 of this act apply retroactively to December 21, 2000.
Sec. 10. 1. This section, sections 1 to 6, inclusive, 8 and 9 of this act become effective upon passage and approval.
2. Section 7 of this act becomes effective on July 1, 2001.
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Assembly Bill No. 634Committee on Education
CHAPTER 314
AN ACT relating to the University and Community College System of Nevada; authorizing the board of regents of the University of Nevada to create campus review boards to review allegations of misconduct against peace officers of the police department for the system; and providing other matters properly relating thereto.
[Approved: May 31, 2001]
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. Chapter 396 of NRS is hereby amended by adding thereto the provisions set forth as sections 2 to 5, inclusive, of this act.
Sec. 2. 1. The board of regents may create on each campus of the system a campus review board to advise the president or other chief administrative officer of the campus and, upon request, the board of regents on issues concerning allegations made against peace officers of the police department for the system involving misconduct while serving on the campus.
2. A campus review board created pursuant to subsection 1 must consist of not less than 15 members.
3. A campus review board must be appointed by the board of regents from a list of names submitted by interested persons within the system and in the general public. If an insufficient number of names of persons interested in serving on a campus review board are submitted, the board of regents shall appoint the remaining members in the manner it deems appropriate.
4. A person appointed to a campus review board:
(a) Must be a resident of this state;
(b) Must not be employed as a peace officer;
(c) Must complete training relating to law enforcement before serving as a member of the campus review board, including, without limitation, training in the policies and procedures of the police department for the system, the provisions of chapter 284 of NRS, the regulations adopted pursuant thereto and NRS 289.010 to 289.120, inclusive, and the terms and conditions of employment of the peace officers of the system; and
(d) Shall serve without salary, but may receive from the system such per diem allowances and travel expenses as are authorized by the board of regents.
κ2001 Statutes of Nevada, Page 1464 (CHAPTER 314, AB 634)κ
Sec. 3. A campus review board created pursuant to section 2 of this act:
1. Does not have jurisdiction over any matter in which it is alleged that a crime has been committed.
2. Shall not abridge the rights of a peace officer of the police department for the system that are granted pursuant to a contract or by law.
Sec. 4. 1. A campus review board created pursuant to section 2 of this act shall meet in panels to carry out its duties.
2. Members must be selected randomly to serve on a panel, and each panel shall select one of its members to serve as chairman of the panel.
3. A panel of a campus review board may:
(a) Refer a complaint against a peace officer of the police department for the system who has served on the campus to the office of the police department for the system on the campus.
(b) Review an internal investigation of such a peace officer and make recommendations regarding any disciplinary action against the peace officer that is recommended by the office of the police department for the system on the campus, including, without limitation:
(1) Increasing or decreasing the recommended level of discipline; and
(2) Exonerating the peace officer who has been the subject of the internal investigation.
4. The police department for the system shall make available to a panel of a campus review board any information within a personnel file that is specific to a complaint against a peace officer of the police department for the system who has served on the campus, or any other material that is specific to the complaint.
5. When reviewing an internal investigation of a peace officer of the system pursuant to subsection 3, a panel of a campus review board shall provide the peace officer with notice and an opportunity to be heard. The peace officer may represent himself at the hearing before the panel or be represented by an attorney or other person of his own choosing. The campus review board and the police department for the system are not responsible for providing such representation.
6. The chairman of a panel of a campus review board shall report the findings and recommendations of the panel regarding disciplinary action to the office of the police department for the system on the campus, the president or other chief administrative officer of the campus and, upon request, the board of regents.
7. A proceeding of a panel of a campus review board must be closed to the public.
8. The findings and recommendations of a panel of a campus review board are public records unless otherwise declared confidential by state or federal law.
Sec. 5. 1. A panel of a campus review board created pursuant to section 2 of this act may:
(a) Administer oaths;
(b) Take testimony;
(c) Within the scope of its jurisdiction, issue subpoenas to compel the attendance of witnesses to testify before the panel;
κ2001 Statutes of Nevada, Page 1465 (CHAPTER 314, AB 634)κ
(d) Require the production of books, papers and documents specific to a complaint; and
(e) Issue commissions to take testimony.
2. If a witness refuses to attend or testify or produce books, papers or documents as required by the subpoena, the panel may petition the district court to order the witness to appear or testify or produce the requested books, papers or documents.
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Senate Bill No. 6Senator Washington
CHAPTER 315
AN ACT relating to property insurance; prohibiting a lender from requiring that a borrower insure improvements to real property for more than their replacement value as a condition of obtaining or maintaining a loan secured by real property; and providing other matters properly relating thereto.
[Approved: May 31, 2001]
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. Chapter 691A of NRS is hereby amended by adding thereto a new section to read as follows:
1. A lender shall not require a borrower, as a condition of obtaining or maintaining a loan secured by real property, to provide property insurance on improvements to real property in an amount that exceeds the reasonable replacement value of the improvements.
2. As used in this section:
(a) Borrower means a mortgagor, grantor of a deed of trust or other debtor.
(b) Improvement to real property means a fixture, building or other structure attached to real property and intended as a permanent addition to the property.
(c) Lender means a mortgagee, beneficiary of a deed of trust or other creditor who holds a mortgage, deed of trust or other instrument that encumbers real property as security for the repayment of a debt.
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κ2001 Statutes of Nevada, Page 1466κ
Senate Bill No. 54Senator Rawson
CHAPTER 316
AN ACT relating to motor vehicles; providing for the issuance of special license plates for the appreciation of animals; imposing a fee for the issuance or renewal of such license plates; and providing other matters properly relating thereto.
[Approved: May 31, 2001]
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. Chapter 482 of NRS is hereby amended by adding thereto a new section to read as follows:
1. Except as otherwise provided in this subsection, the department shall design, prepare and issue license plates for the appreciation of animals, using any colors and designs that the department deems appropriate. The department shall not design, prepare or issue the license plates unless it receives at least 250 applications for the issuance of those plates.
2. If the department receives at least 250 applications for the issuance of license plates for the appreciation of animals, the department shall issue those plates for a passenger car or light commercial vehicle upon application by a person who is entitled to license plates pursuant to NRS 482.265 and who otherwise complies with the requirements for registration and licensing pursuant to this chapter. A person may request that personalized prestige license plates issued pursuant to NRS 482.3667 be combined with license plates for the appreciation of animals if that person pays the fees for the personalized prestige license plates in addition to the fees for the license plates for the appreciation of animals pursuant to subsections 3 and 4.
3. The fee for license plates for the appreciation of animals is $35, in addition to all other applicable registration and license fees and governmental services taxes. The license plates are renewable upon the payment of $10.
4. In addition to all other applicable registration and license fees and governmental services taxes and the fee prescribed in subsection 3, a person who requests a set of license plates for the appreciation of animals must pay for the initial issuance of the plates an additional fee of $25 and for each renewal of the plates an additional fee of $20, to be distributed in the manner prescribed in subsection 5.
5. The department shall deposit the fees collected pursuant to subsection 4 with the state treasurer for credit to the state general fund. The state treasurer shall, on a quarterly basis, distribute to each county the fees collected for the preceding quarter for license plates for vehicles registered in that county. The money may be used by the county only:
(a) For programs that are approved by the board of county commissioners for the adoption of animals and for the spaying and neutering of animals.
(b) To make grants to nonprofit organizations to carry out the programs described in paragraph (a).
κ2001 Statutes of Nevada, Page 1467 (CHAPTER 316, SB 54)κ
6. If, during a registration year, the holder of license plates issued pursuant to the provisions of this section disposes of the vehicle to which the plates are affixed, the holder shall:
(a) Retain the plates and affix them to another vehicle that meets the requirements of this section if the transfer and registration fees are paid as set forth in this chapter; or
(b) Within 30 days after removing the plates from the vehicle, return them to the department.
Sec. 2. NRS 482.216 is hereby amended to read as follows:
482.216 1. Upon the request of a new vehicle dealer, the department may authorize the new vehicle dealer to:
(a) Accept applications for the registration of the new motor vehicles he sells and the related fees and taxes;
(b) Issue certificates of registration to applicants who satisfy the requirements of this chapter; and
(c) Accept applications for the transfer of registration pursuant to NRS 482.399 if the applicant purchased from the new vehicle dealer a new vehicle to which the registration is to be transferred.
2. A new vehicle dealer who is authorized to issue certificates of registration pursuant to subsection 1 shall:
(a) Transmit the applications he receives to the department within the period prescribed by the department;
(b) Transmit the fees he collects from the applicants and properly account for them within the period prescribed by the department;
(c) Comply with the regulations adopted pursuant to subsection 4; and
(d) Bear any cost of equipment which is necessary to issue certificates of registration, including any computer hardware or software.
3. A new vehicle dealer who is authorized to issue certificates of registration pursuant to subsection 1 shall not:
(a) Charge any additional fee for the performance of those services;
(b) Receive compensation from the department for the performance of those services;
(c) Accept applications for the renewal of registration of a motor vehicle; or
(d) Accept an application for the registration of a motor vehicle if the applicant wishes to:
(1) Obtain special license plates pursuant to NRS 482.3667 to 482.3825, inclusive [;] , and section 1 of this act; or
(2) Claim the exemption from the governmental services tax provided pursuant to NRS 361.1565 to veterans and their relations.
4. The director shall adopt such regulations as are necessary to carry out the provisions of this section. The regulations adopted pursuant to this subsection must provide for:
(a) The expedient and secure issuance of license plates and decals by the department; and
(b) The withdrawal of the authority granted to a new vehicle dealer pursuant to subsection 1 if that dealer fails to comply with the regulations adopted by the department.
Sec. 3. NRS 482.500 is hereby amended to read as follows:
482.500 1. Except as otherwise provided in subsection 2 or 3, whenever upon application any duplicate or substitute certificate of registration, decal or number plate is issued, the following fees must be paid:
κ2001 Statutes of Nevada, Page 1468 (CHAPTER 316, SB 54)κ
For a certificate of registration.......................................................................... $5.00
For every substitute number plate or set of plates........................................... 5.00
For every duplicate number plate or set of plates......................................... 10.00
For every decal displaying a county name......................................................... .50
For every other decal, license plate sticker or tab............................................ 5.00
2. The following fees must be paid for any replacement plate or set of plates issued for the following special license plates:
(a) For any special plate issued pursuant to NRS 482.3667, 482.3672, 482.3675, 482.370 to 482.376, inclusive, or 482.379 to 482.3816, inclusive, and section 1 of this act, a fee of $10.
(b) For any special plate issued pursuant to NRS 482.368, 482.3765, 482.377 or 482.378, a fee of $5.
(c) For any souvenir license plate issued pursuant to NRS 482.3825 or sample license plate issued pursuant to NRS 482.2703, a fee equal to that established by the director for the issuance of those plates.
3. A fee must not be charged for a duplicate or substitute of a decal [requested] issued pursuant to NRS 482.37635.
4. The fees which are paid for duplicate number plates and decals displaying county names must be deposited with the state treasurer for credit to the motor vehicle fund and allocated to the department to defray the costs of duplicating the plates and manufacturing the decals.
5. As used in this section:
(a) Duplicate number plate means a license plate or a set of license plates issued to a registered owner which repeat the code of a plate or set of plates previously issued to the owner to maintain his registration using the same code.
(b) Substitute number plate means a license plate or a set of license plates issued in place of a previously issued and unexpired plate or set of plates. The plate or set of plates does not repeat the code of the previously issued plate or set.
Sec. 4. Sections 2 and 3 of Senate Bill No. 414 of this session are hereby amended to read as follows:
Sec. 2. NRS 482.216 is hereby amended to read as follows:
482.216 1. Upon the request of a new vehicle dealer, the department may authorize the new vehicle dealer to:
(a) Accept applications for the registration of the new motor vehicles he sells and the related fees and taxes;
(b) Issue certificates of registration to applicants who satisfy the requirements of this chapter; and
(c) Accept applications for the transfer of registration pursuant to NRS 482.399 if the applicant purchased from the new vehicle dealer a new vehicle to which the registration is to be transferred.
2. A new vehicle dealer who is authorized to issue certificates of registration pursuant to subsection 1 shall:
(a) Transmit the applications he receives to the department within the period prescribed by the department;
(b) Transmit the fees he collects from the applicants and properly account for them within the period prescribed by the department;
κ2001 Statutes of Nevada, Page 1469 (CHAPTER 316, SB 54)κ
(c) Comply with the regulations adopted pursuant to subsection 4; and
(d) Bear any cost of equipment which is necessary to issue certificates of registration, including any computer hardware or software.
3. A new vehicle dealer who is authorized to issue certificates of registration pursuant to subsection 1 shall not:
(a) Charge any additional fee for the performance of those services;
(b) Receive compensation from the department for the performance of those services;
(c) Accept applications for the renewal of registration of a motor vehicle; or
(d) Accept an application for the registration of a motor vehicle if the applicant wishes to:
(1) Obtain special license plates pursuant to NRS 482.3667 to 482.3825, inclusive, and section 1 of Senate Bill No. 54 of this session and section 1 of this act; or
(2) Claim the exemption from the governmental services tax provided pursuant to NRS 361.1565 to veterans and their relations.
4. The director shall adopt such regulations as are necessary to carry out the provisions of this section. The regulations adopted pursuant to this subsection must provide for:
(a) The expedient and secure issuance of license plates and decals by the department; and
(b) The withdrawal of the authority granted to a new vehicle dealer pursuant to subsection 1 if that dealer fails to comply with the regulations adopted by the department.
Sec. 3. NRS 482.500 is hereby amended to read as follows:
482.500 1. Except as otherwise provided in subsection 2 or 3, whenever upon application any duplicate or substitute certificate of registration, decal or number plate is issued, the following fees must be paid:
For a certificate of registration............................................................. $5.00
For every substitute number plate or set of plates.............................. 5.00
For every duplicate number plate or set of plates............................ 10.00
For every decal displaying a county name............................................ .50
For every other decal, license plate sticker or tab............................... 5.00
2. The following fees must be paid for any replacement plate or set of plates issued for the following special license plates:
(a) For any special plate issued pursuant to NRS 482.3667, 482.3672, 482.3675, 482.370 to 482.376, inclusive, or 482.379 to 482.3816, inclusive, and section 1 of Senate Bill No. 54 of this session and section 1 of this act, a fee of $10.
(b) For any special plate issued pursuant to NRS 482.368, 482.3765, 482.377 or 482.378, a fee of $5.
(c) For any souvenir license plate issued pursuant to NRS 482.3825 or sample license plate issued pursuant to NRS 482.2703, a fee equal to that established by the director for the issuance of those plates.
3. A fee must not be charged for a duplicate or substitute of a decal issued pursuant to NRS 482.37635.
κ2001 Statutes of Nevada, Page 1470 (CHAPTER 316, SB 54)κ
4. The fees which are paid for duplicate number plates and decals displaying county names must be deposited with the state treasurer for credit to the motor vehicle fund and allocated to the department to defray the costs of duplicating the plates and manufacturing the decals.
5. As used in this section:
(a) Duplicate number plate means a license plate or a set of license plates issued to a registered owner which repeat the code of a plate or set of plates previously issued to the owner to maintain his registration using the same code.
(b) Substitute number plate means a license plate or a set of license plates issued in place of a previously issued and unexpired plate or set of plates. The plate or set of plates does not repeat the code of the previously issued plate or set.
Sec. 5. On or before July 1, 2005, the department of motor vehicles and public safety shall determine and publicly declare the number of applications it has received for the issuance of license plates pursuant to section 1 of this act.
Sec. 6. 1. This section and sections 1, 3 and 5 of this act become effective on July 1, 2001.
2. Section 2 of this act becomes effective at 12:01 a.m. on July 1, 2001.
3. Section 4 of this act becomes effective at 12:02 a.m. on July 1, 2001.
4. The amendatory provisions of this act expire by limitation on July 1, 2005, if on that date the department of motor vehicles and public safety has received fewer than 250 applicants for the issuance of license plates pursuant to section 1 of this act.
________
Senate Bill No. 165Committee on Human Resources and Facilities
CHAPTER 317
AN ACT relating to education; revising provisions governing the accountability of public schools; revising provisions governing the requirements for a person to take the tests of general educational development; revising provisions governing the count of pupils and the calculation of basic support under certain circumstances; revising provisions governing the reporting of results of certain achievement and proficiency examinations; revising the requirements for a course in American government and a course in American history; and providing other matters properly relating thereto.
[Approved: May 31, 2001]
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. NRS 385.347 is hereby amended to read as follows:
385.347 1. The board of trustees of each school district in this state, in cooperation with associations recognized by the state board as representing licensed personnel in education in the district, shall adopt a program providing for the accountability of the school district to the residents of the district and to the state board for the quality of the schools and the educational achievement of the pupils in the district, including, without limitation, pupils enrolled in charter schools in the school district.
κ2001 Statutes of Nevada, Page 1471 (CHAPTER 317, SB 165)κ
2. The board of trustees of each school district shall, on or before March 31 of each year, report to the residents of the district concerning:
(a) The educational goals and objectives of the school district.
(b) Pupil achievement for grades 4, 8, 10 and 11 for each school in the district and the district as a whole, including, without limitation, each charter school in the district.
Unless otherwise directed by the department, the board of trustees of the district shall base its report on the results of the examinations administered pursuant to NRS 389.015 and shall compare the results of those examinations for the current school year with those of previous school years. The report must include, for each school in the district, including, without limitation, each charter school in the district, and each grade in which the examinations were administered:
(1) The number of pupils who took the examinations;
(2) An explanation of instances in which a school was exempt from administering or a pupil was exempt from taking an examination; and
(3) A record of attendance for the period in which the examinations were administered, including an explanation of any difference in the number of pupils who took the examinations and the number of pupils who are enrolled in the school.
In addition, the board shall also report the results of other examinations of pupil achievement administered to pupils in the school district in grades other than 4, 8, 10 and 11. The results of these examinations for the current school year must be compared with those of previous school years.
(c) The ratio of pupils to teachers in kindergarten and at each grade level for each elementary school in the district and the district as a whole, including, without limitation, each charter school in the district, the average class size for each required course of study for each secondary school in the district and the district as a whole, including, without limitation, each charter school in the district, and other data concerning licensed and unlicensed employees of the school district.
(d) The percentage of classes taught by teachers who have been assigned to teach English, mathematics, science or social studies but do not possess a license with an endorsement to teach in that subject area, for each school in the district and the district as a whole, including, without limitation, each charter school in the district.
(e) The total expenditure per pupil for each school in the district and the district as a whole, including, without limitation, each charter school in the district.
(f) The curriculum used by the school district, including:
(1) Any special programs for pupils at an individual school; and
(2) The curriculum used by each charter school in the district.
(g) Records of the attendance and truancy of pupils in all grades, including, without limitation, the average daily attendance of pupils, for each school in the district and the district as a whole, including, without limitation, each charter school in the district.
(h) The annual rate of pupils who drop out of school in grades 9 to 12, inclusive, for each such grade, for each school in the district and for the district as a whole, excluding pupils who:
(1) Provide proof to the school district of successful completion of the examinations of general educational development.
κ2001 Statutes of Nevada, Page 1472 (CHAPTER 317, SB 165)κ
(2) Are enrolled in courses that are approved by the department as meeting the requirements for an adult standard diploma.
(3) Withdraw from school to attend another school.
(i) Records of attendance of teachers who provide instruction, for each school in the district and the district as a whole, including, without limitation, each charter school in the district.
(j) Efforts made by the school district and by each school in the district, including, without limitation, each charter school in the district, to increase:
(1) Communication with the parents of pupils in the district; and
(2) The participation of parents in the educational process and activities relating to the school district and each school, including, without limitation, the existence of parent organizations and school advisory committees.
(k) Records of incidents involving weapons or violence for each school in the district, including, without limitation, each charter school in the district.
(l) Records of incidents involving the use or possession of alcoholic beverages or controlled substances for each school in the district, including, without limitation, each charter school in the district.
(m) Records of the suspension and expulsion of pupils required or authorized pursuant to NRS 392.466 and 392.467.
(n) The number of pupils who are deemed habitual disciplinary problems pursuant to NRS 392.4655, for each school in the district and the district as a whole, including, without limitation, each charter school in the district.
(o) The number of pupils in each grade who are retained in the same grade pursuant to NRS 392.125, for each school in the district and the district as a whole, including, without limitation, each charter school in the district.
(p) The transiency rate of pupils for each school in the district and the district as a whole, including, without limitation, each charter school in the district. For the purposes of this paragraph, a pupil is not transient if he is transferred to a different school within the school district as a result of a change in the zone of attendance by the board of trustees of the school district pursuant to NRS 388.040.
(q) Each source of funding for the school district.
(r) The amount and sources of money received for remedial education for each school in the district and the district as a whole, including, without limitation, each charter school in the district.
(s) For each high school in the district, including, without limitation, each charter school in the district, the percentage of pupils who graduated from that high school or charter school in the immediately preceding year and enrolled in remedial courses in reading, writing or mathematics at a university or community college within the University and Community College System of Nevada.
(t) The technological facilities and equipment available at each school, including, without limitation, each charter school, and the districts plan to incorporate educational technology at each school.
(u) For each school in the district and the district as a whole, including, without limitation, each charter school in the district, the number and percentage of pupils who graduate with:
(1) A standard high school diploma.
(2) An adjusted diploma.
(3) A certificate of attendance.
κ2001 Statutes of Nevada, Page 1473 (CHAPTER 317, SB 165)κ
(v) For each school in the district and the district as a whole, including, without limitation, each charter school in the district, the number and percentage of pupils who did not receive a high school diploma because the pupils failed to pass the high school proficiency examination.
(w) The number of habitual truants who are reported to a school police officer or law enforcement agency pursuant to paragraph (a) of subsection 2 of NRS 392.144 and the number of habitual truants who are referred to an advisory board to review school attendance pursuant to paragraph (b) of subsection 2 of NRS 392.144, for each school in the district and for the district as a whole.
(x) The amount and sources of money received for the training and professional development of teachers and other educational personnel for each school in the district and for the district as a whole, including, without limitation, each charter school in the district.
(y) Such other information as is directed by the superintendent of public instruction.
3. The records of attendance maintained by a school for purposes of paragraph (i) of subsection 2 must include the number of teachers who are in attendance at school and the number of teachers who are absent from school. A teacher shall be deemed in attendance if the teacher is excused from being present in the classroom by the school in which he is employed for one of the following reasons:
(a) Acquisition of knowledge or skills relating to the professional development of the teacher; or
(b) Assignment of the teacher to perform duties for cocurricular or extracurricular activities of pupils.
4. The superintendent of public instruction shall:
(a) Prescribe forms for the reports required pursuant to subsection 2 and provide the forms to the respective school districts.
(b) Provide statistical information and technical assistance to the school districts to ensure that the reports provide comparable information with respect to each school in each district and among the districts.
(c) Consult with a representative of the:
(1) Nevada State Education Association;
(2) Nevada Association of School Boards;
(3) Nevada Association of School Administrators;
(4) Nevada Parent Teachers Association;
(5) Budget division of the department of administration; and
(6) Legislative counsel bureau,
concerning the program and consider any advice or recommendations submitted by the representatives with respect to the program.
5. The superintendent of public instruction may consult with representatives of parent groups other than the Nevada Parent Teachers Association concerning the program and consider any advice or recommendations submitted by the representatives with respect to the program.
6. On or before April 15 of each year, the board of trustees of each school district shall submit to each advisory board to review school attendance created in the county pursuant to NRS 392.126 the information required in paragraph (g) of subsection 2.
κ2001 Statutes of Nevada, Page 1474 (CHAPTER 317, SB 165)κ
Sec. 2. NRS 385.351 is hereby amended to read as follows:
385.351 1. On or before April 15 of each year, the board of trustees of each school district shall submit the report required pursuant to subsection 2 of NRS 385.347 to the:
(a) Governor;
(b) State board;
(c) Department;
(d) Committee; and
(e) Bureau.
2. On or before April 15 of each year, the board of trustees of each school district shall submit the information prepared by the board of trustees pursuant to paragraph (t) of subsection 2 of NRS 385.347 to the commission on educational technology created pursuant to NRS 388.790.
3. On or before June 15 of each year, the board of trustees of each school district shall [:
(a) Prepare:
(1) A separate] prepare a:
(a) Separate written report summarizing the effectiveness of the districts program of accountability. The report must include:
[(I)] (1) A review and analysis of the data upon which the report required pursuant to subsection 2 of NRS 385.347 is based and a review and analysis of any data that is more recent than the data upon which the report is based;
[(II)] (2) The identification of any problems or factors at individual schools that are revealed by the review and analysis;
[(III)] (3) A summary of the efforts that the school district has made or intends to make in response to the deficiencies or in response to the recommendations identified in the report submitted to the district pursuant to paragraph (b) of subsection 1 of NRS 385.359; [and
(IV)] (4) A description of the progress that the school district has achieved, if any, as a result of the recommendations submitted pursuant to paragraph (b) of subsection 1 of NRS 385.359 in preceding years and any other analyses made in preceding years [.
(2) A written] ; and
(5) A summary of the efforts that the school district has made or intends to make to ensure that the teachers and other educational personnel employed by the school district receive training and other professional development in:
(I) The standards of content and performance established by the council to establish academic standards for public schools pursuant to NRS 389.520;
(II) The assessment and measurement of pupil achievement and the effective methods to analyze the tests results and scores of pupils to improve the achievement and proficiency of pupils; and
(III) Specific content areas to enable the teachers and other educational personnel to provide a higher level of instruction in their respective fields of teaching.
(b) Written procedure to improve the achievement of pupils who are enrolled in schools within the district, including, but not limited to, a description of the efforts the district has made to correct any deficiencies identified in the written report required pursuant to [subparagraph (1).] paragraph (a). The written procedure must describe sources of data that will be used by the board of trustees to evaluate the effectiveness of the written procedure.
κ2001 Statutes of Nevada, Page 1475 (CHAPTER 317, SB 165)κ
be used by the board of trustees to evaluate the effectiveness of the written procedure.
[(b) Submit]
4. On or before June 15 of each year, the board of trustees of each school district shall submit copies of the written report and written procedure required pursuant to [paragraph (a)] subsection 3 to the:
[(1) Governor;
(2)] (a) Governor;
(b) State board;
[(3) Department;
(4)] (c) Department;
(d) Committee; and
[(5)] (e) Bureau.
[4.] 5. The department shall maintain a record of the information that it receives from each school district pursuant to this section in such a manner as will allow the department to create for each school a yearly profile of information.
[5.] 6. The board of trustees of each school district shall ensure that a copy of the written report and written procedure required pursuant to [paragraph (a) of] subsection 3 is included with the final budget of the school district adopted pursuant to NRS 354.598.
Sec. 3. NRS 385.367 is hereby amended to read as follows:
385.367 The department shall designate a public school as demonstrating need for improvement if:
1. Less than 60 percent of the pupils enrolled in that school who took the examinations administered pursuant to NRS 389.015 received an average score on those examinations that is at least equal to the 26th percentile of the national reference group of pupils to which the examinations were compared; or
2. The average daily attendance of pupils who are enrolled in the school is less than 90 percent for 3 or more consecutive years based upon the yearly profile of information for the school maintained by the department pursuant to subsection [4] 5 of NRS 385.351 [.] or subsection 5 of NRS 386.605.
3. A school that is designated as demonstrating need for improvement based solely upon the provisions of subsection 2 is not eligible to receive money for remedial programs made available by legislative appropriation for the purposes of NRS 385.389.
Sec. 4. NRS 385.373 is hereby amended to read as follows:
385.373 If the department designates a school as demonstrating need for improvement pursuant to NRS 385.367 for 2 consecutive years or pursuant to NRS 385.368 for 1 year, the department shall:
1. Place the school on academic probation.
2. Prepare for that school a plan [to:] which:
(a) Is unique to the needs and goals of the school;
(b) Sets forth goals and objectives that are specific, measurable and conducive to reliable evaluation; and
(c) Is designed to:
(1) Improve the achievement of the pupils who are enrolled in the school as measured by the examinations required pursuant to NRS 389.015.
κ2001 Statutes of Nevada, Page 1476 (CHAPTER 317, SB 165)κ
[(b)] (2) If the school received a designation pursuant to NRS 385.368, increase the number of pupils who take the examinations required pursuant to NRS 389.015 and ensure that all eligible pupils who are in attendance on the day that the examinations are administered are given an opportunity to take the examinations.
3. When applicable, amend the plan to incorporate the revisions adopted by the panel established to supervise the academic probation of the school, as required by subsection 6 of NRS 385.381.
4. On or before May 1 of the year in which the second designation was made pursuant to NRS 385.367 or the first designation was made pursuant to NRS 385.368, submit the plan to the:
(a) Board of trustees of the school district in which the school is located;
(b) Governor;
(c) State board;
(d) Committee; and
(e) Bureau.
Sec. 5. NRS 385.375 is hereby amended to read as follows:
385.375 If the department designates a school as demonstrating need for improvement pursuant to NRS 385.367 for 3 or more consecutive years or pursuant to NRS 385.368 for 2 or more consecutive years:
1. The department shall:
(a) Continue the academic probation of the school;
(b) Prepare for that school a plan [to:] which:
(1) Is unique to the needs and goals of the school;
(2) Sets forth goals and objectives that are specific, measurable and conducive to reliable evaluation; and
(3) Is designed to:
(I) Improve the achievement of the schools pupils as measured by the examinations required pursuant to NRS 389.015; and
[(2)] (II) If the school received a designation pursuant to NRS 385.368, increase the number of pupils who take the examinations required pursuant to NRS 389.015; [and]
(c) When applicable, amend the plan to incorporate the revisions adopted by the panel established to supervise the academic probation of the school, as required by subsection 6 of NRS 385.381; and
(d) On or before May 1 of the year in which the third or subsequent designation was made pursuant to NRS 385.367 or the second or subsequent designation was made pursuant to NRS 385.368, submit the plan to the:
(1) Board of trustees of the school district in which the school is located;
(2) Governor;
(3) State board;
(4) Committee; and
(5) Bureau.
A plan prepared and submitted by the department pursuant to this subsection must contain specific information about the school, including, but not limited to, information concerning the administrative operation of the school, the curriculum of the school and the financial and other resources of the school.
2. [The] In addition to the follow-up report required pursuant to subsection 5 of NRS 385.381, the board of trustees of the school district in which the school is located shall, until such time as the school is designated as demonstrating exemplary achievement, high achievement or adequate achievement pursuant to NRS 385.365, make two reports per year, one at the end of each semester, to the department, the committee, the bureau and the governor concerning the progress of the school in carrying out the plan prepared pursuant to subsection 1.
κ2001 Statutes of Nevada, Page 1477 (CHAPTER 317, SB 165)κ
achievement pursuant to NRS 385.365, make two reports per year, one at the end of each semester, to the department, the committee, the bureau and the governor concerning the progress of the school in carrying out the plan prepared pursuant to subsection 1.
Sec. 6. NRS 385.378 is hereby amended to read as follows:
385.378 1. Except as otherwise provided in subsections 3 and 4, in addition to the requirements set forth in NRS 385.373 and 385.375, if a school receives two or more consecutive designations as demonstrating need for improvement pursuant to NRS 385.367 or NRS 385.368, the department shall, on or before August 1, establish a panel to supervise the academic probation of the school. A panel established pursuant to this section consists of nine members appointed by the superintendent of public instruction as follows:
(a) Two instructors or professors who provide instruction within the University and Community College System of Nevada;
(b) One representative of the private sector;
(c) Two parents or legal guardians of pupils who are enrolled in the school;
(d) One person who is a member of the board of trustees of a school district; and
(e) Three persons who are licensed educational personnel at public schools within this state. One person appointed pursuant to this paragraph must be a classroom teacher who provides instruction at a school that is not located within the same school district as the school which is the subject of the evaluation. One person appointed pursuant to this paragraph must be an administrator at a school that is not located within the same school district as the school which is the subject of the evaluation.
2. For each day or portion of a day during which a member of the panel attends a meeting of the panel or is otherwise engaged in the work of the panel, he is entitled to receive the per diem allowance and travel expenses provided for state officers and employees generally. The school district in which the school on academic probation is located shall pay the allowances and expenses authorized pursuant to this subsection.
3. If a school receives two or more consecutive designations as demonstrating need for improvement pursuant to NRS 385.367, the school may submit to the department a request for a waiver of the requirement for the establishment of a panel to supervise the academic probation of the school. The department may grant such a waiver if the yearly profile of information for the school maintained by the department pursuant to subsection [4] 5 of NRS 385.351 or subsection 5 of NRS 386.605 demonstrates to the satisfaction of the department that the school has significantly improved in each of the immediately preceding 3 years covered by the profile.
4. If a school receives two or more consecutive designations as demonstrating need for improvement pursuant to NRS 385.368, the school may submit to the department a request for a waiver of the requirement for the establishment of a panel to supervise the academic probation of the school. The department may grant such a waiver if the yearly profile of information for the school maintained by the department pursuant to subsection [4] 5 of NRS 385.351 or subsection 5 of NRS 386.605 demonstrates to the satisfaction of the department that the number of pupils enrolled in the school who take the examinations required pursuant to NRS 389.015 has significantly increased in each of the immediately preceding 2 years covered by the profile.
κ2001 Statutes of Nevada, Page 1478 (CHAPTER 317, SB 165)κ
NRS 389.015 has significantly increased in each of the immediately preceding 2 years covered by the profile.
5. If the department grants a waiver pursuant to subsection 3 or 4, it shall, on or before June 1 of each year, prepare a list that contains the name of each school for which the department has granted a waiver and the justification of the department for granting the waiver. The department shall submit the list to the:
(a) Governor;
(b) State board;
(c) Committee; and
(d) Bureau.
Sec. 7. NRS 385.381 is hereby amended to read as follows:
385.381 1. A panel established pursuant to NRS 385.378 shall:
(a) Review the most recent plan to improve the achievement of the schools pupils prepared by the department for the school [pursuant to NRS 385.373 or 385.375 or the plan prepared by the board of trustees of the school district pursuant to NRS 385.364 or 385.371;] and the most recent written report and written procedure prepared by the board of trustees of the school district pursuant to subsection 3 of NRS 385.351;
(b) Identify and investigate the problems and factors at the school that contributed to the designation of the school as demonstrating need for improvement;
(c) Hold a public meeting to discuss the actions that the school will need to take to warrant receiving a designation of demonstrating exemplary achievement, high achievement or adequate achievement;
[(d) On or before December 1,] and
(d) In accordance with its findings pursuant to this subsection and subsection 2, adopt written revisions to the most recent plan to improve the achievement of the schools pupils prepared by the department for the school. The written revisions must:
(1) Include the data and findings of the panel that provide support for the revisions;
(2) Set forth goals and objectives for the school that are:
(I) Designed to improve the achievement of the schools pupils;
(II) Specific;
(III) Measurable; and
(IV) Conducive to reliable evaluation;
(3) Set forth a timeline to carry out the revisions, which must provide for full implementation not later than 1 year after the panel adopts the revisions;
(4) Set forth priorities for the school in carrying out the revisions; and
(5) Set forth the duties of each person who is responsible for carrying out the revisions.
2. In addition to the duties prescribed in subsection 1, a panel established pursuant to NRS 385.378 shall prepare a written report that includes [an] :
(a) A written response by the school district that is prepared in accordance with subsection 3;
(b) Information concerning the most recent plan to improve the achievement of the schools pupils prepared by the department, including, without limitation, an evaluation of:
κ2001 Statutes of Nevada, Page 1479 (CHAPTER 317, SB 165)κ
(1) The appropriateness of the plan for the school; and
(2) Whether the school has achieved the goals and objectives set forth in the plan;
(c) The written revisions to the plan to improve the achievement of the schools pupils adopted by the panel pursuant to paragraph (d) of subsection 1;
(d) A summary of each program for remediation, if any, purchased for the school with money that is available from the Federal Government, this state and the school district in which the school is located, including, without limitation:
(1) The name of the program;
(2) The date on which the program was purchased and the date on which the program was carried out by the school;
(3) The percentage of personnel at the school who were trained regarding the use of the program;
(4) The satisfaction of the personnel at the school with the program; and
(5) An evaluation of whether the program has improved the academic achievement of the pupils enrolled in the school who participated in the program;
(e) An analysis of the problems and factors at the school which contributed to the designation of the school as demonstrating need for improvement, including, without limitation, issues relating to:
(1) The financial resources of the school;
(2) The administrative and educational personnel of the school;
(3) The curriculum of the school;
(4) The facilities available at the school, including the availability and accessibility of educational technology; and
(5) Any other factors that the panel believes contributed to the designation of the school as demonstrating need for improvement;
[(e) Submit] and
(f) Other information concerning the school, including, without limitation:
(1) The results of the pupils who are enrolled in the school on the examinations that are administered pursuant to NRS 389.015;
(2) Records of the attendance and truancy of pupils who are enrolled in the school;
(3) The transiency rate of pupils who are enrolled in the school;
(4) A description of the number of years that each teacher has provided instruction at the school and the rate of turnover of teachers and other educational personnel employed at the school;
(5) A description of the participation of parents and legal guardians in the educational process and other activities relating to the school;
(6) A description of each source of money for the remediation of pupils who are enrolled in the school; and
(7) A description of the disciplinary problems of the pupils who are enrolled in the school, including, without limitation, the information contained in paragraphs (k) to (n), inclusive, of subsection 2 of NRS 385.347.
3. Before a written report prepared pursuant to subsection 2 is finalized, the panel shall submit a copy of the report to the superintendent of schools of the school district in which the school is located and discuss the report with the superintendent.
κ2001 Statutes of Nevada, Page 1480 (CHAPTER 317, SB 165)κ
the report with the superintendent. The superintendent shall, in consultation with the members of the board of trustees of the school district, prepare a written response to the report that includes, without limitation:
(a) A statement of the explanation or rebuttal of the school district concerning any findings contained in the report; and
(b) Specific plans of the school district to improve the designation of the school and the resources that will be used to carry out those plans.
The written response of the school district must be included in the final report of the panel prepared pursuant to subsection 2.
4. On or before December 1, the panel shall submit a copy of the final written report to the:
[(1)] (a) Principal of the school;
[(2)] (b) Board of trustees of the school district in which the school is located;
[(3)] (c) Superintendent of schools of the school district in which the school is located;
[(4)] (d) Superintendent of public instruction;
[(5)] (e) Governor;
[(6)] (f) State board;
[(7)] (g) Department;
[(8)] (h) Committee; and
[(9) Bureau;
(f) Make]
(i) Bureau.
The panel shall make the written report available, upon request, to each parent or legal guardian of a pupil who is enrolled in the school . [; and
(g) In accordance with its findings pursuant to this subsection, adopt revisions to the most recent plan prepared by the department for the school pursuant to NRS 385.373 or 385.375.]
5. Upon receipt of a final report submitted to the board of trustees of a school district pursuant to paragraph (b) of subsection 4, the board of trustees shall review the report at a public meeting of the board. Not later than 60 days after receipt of a final report, the board of trustees of the school district shall prepare a follow-up report that identifies the actions taken by the board of trustees and the school district to carry out the recommendations contained in the final report, including, without limitation, the revisions to the plan to improve the achievement of the schools pupils adopted by the panel. The board of trustees shall submit a copy of the follow-up report to the:
(1) Principal of the school;
(2) Superintendent of schools of the school district in which the school is located;
(3) Superintendent of public instruction;
(4) Governor;
(5) State board;
(6) Department;
(7) Committee; and
(8) Bureau.
[2.] 6. The department shall, not more than 1 month after receiving the final written report submitted by the panel:
κ2001 Statutes of Nevada, Page 1481 (CHAPTER 317, SB 165)κ
(a) Amend the most recent plan prepared by the department for the school . [pursuant to NRS 385.373 or 385.375.] In amending the plan, the department shall incorporate the revisions adopted by the panel pursuant to paragraph [(g)] (d) of subsection 1.
(b) Submit to the panel a copy of an amended plan for the school which demonstrates to the satisfaction of the panel that the department incorporated the revisions adopted by the panel pursuant to paragraph [(g)] (d) of subsection 1.
[3.] 7. The department shall submit to the panel a copy of the designation that it gives to the school pursuant to NRS 385.363 or NRS 385.368 for the school year immediately succeeding the establishment of the panel. If the school does not earn a designation as demonstrating exemplary achievement, high achievement or adequate achievement for the school year immediately succeeding the establishment of the panel, the panel shall take such action pursuant to subsection 1 and NRS 385.383 as it deems necessary to ensure that the school takes action to improve its designation.
Sec. 8. NRS 385.389 is hereby amended to read as follows:
385.389 1. The department shall adopt programs of remedial study for each subject tested on the examinations administered pursuant to NRS 389.015. In adopting these programs of remedial study, the department shall consider the recommendations submitted by the committee pursuant to NRS 218.5354 and programs of remedial study that have proven to be successful in improving the academic achievement of pupils.
2. A school that receives a designation as demonstrating need for improvement pursuant to subsection 1 of NRS 385.367 shall adopt a program of remedial study that has been adopted by the department pursuant to subsection 1.
3. A school district that includes a school which receives a designation of demonstrating need for improvement pursuant to subsection 1 of NRS 385.367 shall ensure that each of the pupils enrolled in the school who failed to demonstrate at least adequate achievement on the examinations administered pursuant to NRS 389.015 completes, in accordance with the requirements set forth in subsection 5 of NRS 389.015, remedial study that is determined to be appropriate for the pupil.
Sec. 9. NRS 385.448 is hereby amended to read as follows:
385.448 1. A person who:
(a) Is [16] 17 years of age or older;
(b) If he is at least [16] 17 years of age but less than 18 years of age, submits to the state board written permission signed by his parent or legal guardian;
(c) Has not graduated from a high school;
(d) Is not currently enrolled in a high school; and
(e) Satisfies any other requirements prescribed by the state board,
may take the tests of general educational development prescribed by the state board.
2. The board of trustees of a school district may, upon request and for good cause shown, grant permission to take the tests of general educational development prescribed by the state board to a person who:
(a) Resides in the school district;
(b) Is at least 16 years of age but less than 17 years of age;
(c) Submits to the board of trustees written permission signed by his parent or legal guardian;
κ2001 Statutes of Nevada, Page 1482 (CHAPTER 317, SB 165)κ
(d) Has not graduated from a high school;
(e) Is not currently enrolled in a high school; and
(f) Satisfies any other requirements prescribed by the board of trustees.
3. The state board may adopt regulations to carry out the provisions of [this section.
3.] subsection 1.
4. As used in this section, tests of general educational development means examinations which enable persons who have not graduated from high school to demonstrate that they have achieved an educational level which is an acceptable substitute for completing a high school education.
Sec. 10. NRS 386.605 is hereby amended to read as follows:
386.605 1. On or before [April 15] January 1 of each year, the governing body of each charter school shall submit the information concerning the charter school that is [contained in the report] required pursuant to subsection 2 of NRS 385.347 to the [:
(a) Governor;
(b) State board;
(c) Department;
(d) Legislative committee on education created pursuant to NRS 218.5352; and
(e) Legislative bureau of educational accountability and program evaluation created pursuant to NRS 218.5356.] board of trustees of the school district in which the charter school is located, for inclusion in the report of the school district pursuant to that section. The information must be submitted by the charter school in a format prescribed by the board of trustees.
2. On or before April 15 of each year, the governing body of each charter school shall submit the information [prepared by the governing body] applicable to the charter school that is contained in the report pursuant to paragraph (t) of subsection 2 of NRS 385.347 to the commission on educational technology created pursuant to NRS 388.790.
3. On or before June 15 of each year, the governing body of each charter school shall [:
(a) Prepare:
(1) A separate] prepare a:
(a) Separate written report summarizing the effectiveness of the charter schools program of accountability. The report must include:
[(I)] (1) A review and analysis of the data upon which the report required pursuant to subsection 2 of NRS 385.347 is based and a review and analysis of any data that is more recent than the data upon which the report is based; [and
(II)] (2) The identification of any problems or factors at the charter school that are revealed by the review and analysis [.
(2) A written] ; and
(3) A summary of the efforts that the governing body has made or intends to make to ensure that the teachers and other educational personnel employed by the governing body receive training and other professional development in:
(I) The standards of content and performance established by the council to establish academic standards for public schools pursuant to NRS 389.520;
κ2001 Statutes of Nevada, Page 1483 (CHAPTER 317, SB 165)κ
(II) The assessment and measurement of pupil achievement and the effective methods to analyze the test results and scores of pupils to improve the achievement and proficiency of pupils; and
(III) Specific content areas to enable the teachers and other educational personnel to provide a higher level of instruction in their respective fields of teaching.
(b) Written procedure to improve the achievement of pupils who are enrolled in the charter school, including, but not limited to, a description of the efforts the governing body has made to correct any deficiencies identified in the written report required pursuant to [subparagraph (1).] paragraph (a). The written procedure must describe sources of data that will be used by the governing body to evaluate the effectiveness of the written procedure.
[(b) Submit]
4. On or before June 15 of each year, the governing body of each charter school shall submit copies of the written report and written procedure required pursuant to [paragraph (a)] subsection 3 to the:
[(1) Governor;
(2)] (a) Governor;
(b) State board;
[(3) Department;
(4)] (c) Department;
(d) Legislative committee on education created pursuant to NRS 218.5352; [and]
[(5)] (e) Legislative bureau of educational accountability and program evaluation created pursuant to NRS 218.5356 [.] ; and
(f) Board of trustees of the school district in which the charter school is located.
[4.] 5. The department shall maintain a record of the information that it receives from each charter school pursuant to this section in such a manner as will allow the department to create for each charter school a yearly profile of information.
[5.] 6. The governing body of each charter school shall ensure that a copy of the written report and written procedure required pursuant to [paragraph (a) of] subsection 3 is included with the final budget of the charter school adopted by the governing body of the charter school pursuant to the regulations of the department.
[6.] 7. The legislative bureau of educational accountability and program evaluation created pursuant to NRS 218.5356 may authorize a person or entity with whom it contracts pursuant to NRS 385.359 to review and analyze information submitted by charter schools pursuant to this section, consult with the governing bodies of charter schools and submit written reports concerning charter schools pursuant to NRS 385.359.
Sec. 11. NRS 387.123 is hereby amended to read as follows:
387.123 1. The count of pupils for apportionment purposes includes all pupils who are enrolled in programs of instruction of the school district or pupils who reside in the county in which the school district is located and are enrolled in any charter school for:
(a) Pupils in the kindergarten department.
(b) Pupils in grades 1 to 12, inclusive.
(c) Pupils not included under paragraph (a) or (b) who are receiving special education pursuant to the provisions of NRS 388.440 to 388.520, inclusive.
κ2001 Statutes of Nevada, Page 1484 (CHAPTER 317, SB 165)κ
(d) Children detained in detention homes, alternative programs and juvenile forestry camps receiving instruction pursuant to the provisions of NRS 388.550, 388.560 and 388.570.
(e) Pupils who are enrolled in classes pursuant to subsection 4 of NRS 386.560.
(f) Pupils who are enrolled in classes pursuant to subsection 3 of NRS 392.070.
(g) [Part-time pupils] Pupils who are enrolled in classes and taking courses necessary to receive a high school diploma, excluding those pupils who are included in paragraphs (e) and (f).
2. The state board shall establish uniform regulations for counting enrollment and calculating the average daily attendance of pupils. In establishing such regulations for the public schools, the state board:
(a) Shall divide the school year into 10 school months, each containing 20 or fewer school days.
(b) May divide the pupils in grades 1 to 12, inclusive, into categories composed respectively of those enrolled in elementary schools and those enrolled in secondary schools.
(c) Shall prohibit the counting of any pupil specified in subsection 1 more than once.
3. Except as otherwise provided in subsection 4 and NRS 388.700, the state board shall establish by regulation the maximum pupil-teacher ratio in each grade, and for each subject matter wherever different subjects are taught in separate classes, for each school district of this state which is consistent with:
(a) The maintenance of an acceptable standard of instruction;
(b) The conditions prevailing in the school district with respect to the number and distribution of pupils in each grade; and
(c) Methods of instruction used, which may include educational television, team teaching or new teaching systems or techniques.
If the superintendent of public instruction finds that any school district is maintaining one or more classes whose pupil-teacher ratio exceeds the applicable maximum, and unless he finds that the board of trustees of the school district has made every reasonable effort in good faith to comply with the applicable standard, he shall, with the approval of the state board, reduce the count of pupils for apportionment purposes by the percentage which the number of pupils attending those classes is of the total number of pupils in the district, and the state board may direct him to withhold the quarterly apportionment entirely.
4. A charter school is not required to comply with the pupil-teacher ratio prescribed by the state board pursuant to subsection 3.
Sec. 12. NRS 387.1233 is hereby amended to read as follows:
387.1233 1. Except as otherwise provided in subsection 2, basic support of each school district must be computed by:
(a) Multiplying the basic support guarantee per pupil established for that school district for that school year by the sum of:
(1) Six-tenths the count of pupils enrolled in the kindergarten department on the last day of the first school month of the school district for the school year, including, without limitation, the count of pupils who reside in the county and are enrolled in any charter school on the last day of the first school month of the school district for the school year.
κ2001 Statutes of Nevada, Page 1485 (CHAPTER 317, SB 165)κ
(2) The count of pupils enrolled in grades 1 to 12, inclusive, on the last day of the first school month of the school district for the school year, including, without limitation, the count of pupils who reside in the county and are enrolled in any charter school on the last day of the first school month of the school district for the school year.
(3) The count of pupils not included under subparagraph (1) or (2) who are receiving special education pursuant to the provisions of NRS 388.440 to 388.520, inclusive, on the last day of the first school month of the school district for the school year, excluding the count of pupils who have not attained the age of 5 years and who are receiving special education pursuant to subsection 1 of NRS 388.490 on that day.
(4) Six-tenths the count of pupils who have not attained the age of 5 years and who are receiving special education pursuant to subsection 1 of NRS 388.490 on the last day of the first school month of the school district for the school year.
(5) The count of children detained in detention homes, alternative programs and juvenile forestry camps receiving instruction pursuant to the provisions of NRS 388.550, 388.560 and 388.570 on the last day of the first school month of the school district for the school year.
(6) The count of pupils who are enrolled in classes for at least one semester pursuant to subsection 4 of NRS 386.560 or subsection 3 of NRS 392.070, expressed as a percentage of the total time services are provided to those pupils per school day in proportion to the total time services are provided during a school day to pupils who are counted pursuant to subparagraph (2).
(b) Multiplying the number of special education program units maintained and operated by the amount per program established for that school year.
(c) Adding the amounts computed in paragraphs (a) and (b).
2. If the enrollment of pupils in a school district or a charter school that is located within the school district on the last day of the first school month of the school district for the school year is less than the enrollment of pupils in the same school district or charter school on the last day of the first school month of the school district for either or both of the immediately preceding 2 school [year, the larger] years, the largest number must be used from among the 3 years for purposes of apportioning money from the state distributive school account to that school district or charter school pursuant to NRS 387.124.
3. Pupils who are excused from attendance at examinations or have completed their work in accordance with the rules of the board of trustees must be credited with attendance during that period.
4. Pupils who are incarcerated in a facility or institution operated by the department of prisons must not be counted for the purpose of computing basic support pursuant to this section. The average daily attendance for such pupils must be reported to the department of education.
5. [Part-time pupils] Pupils who are enrolled in courses which are approved by the department as meeting the requirements for an adult to earn a high school diploma must not be counted for the purpose of computing basic support pursuant to this section. [The average daily attendance for such pupils must be reported to the department.]
Sec. 13. NRS 387.303 is hereby amended to read as follows:
387.303 1. Not later than November 10 of each year, the board of trustees of each school district shall submit to the superintendent of public instruction and the department of taxation a report which includes the following information:
κ2001 Statutes of Nevada, Page 1486 (CHAPTER 317, SB 165)κ
instruction and the department of taxation a report which includes the following information:
(a) For each fund within the school district, including, without limitation, the school districts general fund and any special revenue fund which receives state money, the total number and salaries of licensed and nonlicensed persons whose salaries are paid from the fund and who are employed by the school district in full-time positions or in part-time positions added together to represent full-time positions. Information must be provided for the current school year based upon the school districts final budget, including any amendments and augmentations thereto, and for the preceding school year. An employee must be categorized as filling an instructional, administrative, instructional support or other position.
(b) The count of pupils computed pursuant to paragraph (a) of subsection 1 of NRS 387.1233.
(c) [The average daily attendance for the preceding school year and the estimated average daily attendance for the current school year of part-time pupils enrolled in courses which are approved by the department as meeting the requirements for an adult to earn a high school diploma.
(d)] The school districts actual expenditures in the fiscal year immediately preceding the report.
[(e)] (d) The school districts proposed expenditures for the current fiscal year.
[(f)] (e) The schedule of salaries for licensed employees in the current school year and a statement of whether the negotiations regarding salaries for the current school year have been completed. If the negotiations have not been completed at the time the schedule of salaries is submitted, the board of trustees shall submit a supplemental report to the superintendent of public instruction upon completion of negotiations or the determination of an arbitrator concerning the negotiations that includes the schedule of salaries agreed to or required by the arbitrator.
[(g)] (f) The number of teachers who received an increase in salary pursuant to subsection 2 of NRS 391.160 for the current and preceding fiscal years.
[(h)] (g) The number of employees eligible for health insurance within the school district for the current and preceding fiscal years and the amount paid for health insurance for each such employee during those years.
[(i)] (h) The rates for fringe benefits, excluding health insurance, paid by the school district for its licensed employees in the preceding and current fiscal years.
[(j)] (i) The amount paid for extra duties, supervision of extracurricular activities and supplemental pay and the number of employees receiving that pay in the preceding and current fiscal years.
2. On or before November 25 of each year, the superintendent of public instruction shall submit to the department of administration and the fiscal analysis division of the legislative counsel bureau, in a format approved by the director of the department of administration, a compilation of the reports made by each school district pursuant to subsection 1.
3. The superintendent of public instruction shall, in the compilation required by subsection 2, reconcile the revenues and expenditures of the school districts with the apportionment received by those districts from the state distributive school account for the preceding year.
κ2001 Statutes of Nevada, Page 1487 (CHAPTER 317, SB 165)κ
Sec. 14. NRS 389.015 is hereby amended to read as follows:
389.015 1. The board of trustees of each school district shall administer examinations in all public schools of the school district. The governing body of a charter school shall administer the same examinations in the charter school. The examinations administered by the board of trustees and governing body must determine the achievement and proficiency of pupils in:
(a) Reading;
(b) Writing;
(c) Mathematics; and
(d) Administered in each school in accordance with the plan adopted pursuant to section 2 of Assembly Bill No. 214 of this [act] session by the department and with the plan adopted pursuant to section 4 of Assembly Bill No. 214 of this [act] session by the board of trustees of the school district in which the examinations are administered. The department shall monitor the compliance of school districts and individual schools with:
(1) The plan adopted by the department; and
(2) The plan adopted by the board of trustees of the applicable school district, to the extent that the plan adopted by the board of trustees of the school district is consistent with the plan adopted by the department.
(e) Science.
2. The examinations required by subsection 1 must be:
(a) Administered before the completion of grades 4, 8, 10 and 11.
(b) Administered in each school district and each charter school at the same time. The time for the administration of the examinations must be prescribed by the state board.
(c) Administered in each school in accordance with uniform procedures adopted by the state board. The department shall monitor the compliance of school districts and individual schools with the uniform procedures.
(d) Scored by the department or a single private entity that has contracted with the state board to score the examinations. If a private entity scores the examinations, it shall report the results of the examinations in the form and by the date required by the department.
3. Not more than 14 working days after the results of the examinations are reported to the department by a private entity that scored the examinations or the department completes the scoring of the examinations, the superintendent of public instruction shall certify that the results of the examinations have been transmitted to each school district and each charter school. Not more than 10 working days after a school district receives the results of the examinations, the superintendent of schools of each school district shall certify that the results of the examinations have been transmitted to each school within the school district. Except as otherwise provided in this subsection, not more than 15 working days after each school receives the results of the examinations, the principal of each school and the governing body of each charter school shall certify that the results for each pupil have been provided to the parent or legal guardian of the pupil:
(a) During a conference between the teacher of the pupil or administrator of the school and the parent or legal guardian of the pupil; or
(b) By mailing the results of the examinations to the last known address of the parent or legal guardian of the pupil.
If a pupil fails the high school proficiency examination, the school shall notify the pupil and the parents or legal guardian of the pupil as soon as practicable but not later than 15 working days after the school receives the results of the examination.
κ2001 Statutes of Nevada, Page 1488 (CHAPTER 317, SB 165)κ
practicable but not later than 15 working days after the school receives the results of the examination.
4. Different standards of proficiency may be adopted for pupils with diagnosed learning disabilities. If a pupil with a disability is unable to take an examination created by a private entity under regular testing conditions or with modifications and accommodations that are approved by the private entity, the pupil may take the examination with modifications and accommodations that are approved by the state board pursuant to subsection 8. If a pupil with a disability is unable to take an examination created by the department under regular testing conditions or with modifications and accommodations that are approved by the department, the pupil may take the examination with modifications and accommodations that are approved by the state board pursuant to subsection 8. The results of an examination that is taken under conditions that are not approved by a private entity or the department, as applicable, must not be reported pursuant to subsection 2 of NRS 389.017. If different standards of proficiency are adopted or other modifications or accommodations are made in the administration of the examinations for a pupil who is enrolled in a program of special education pursuant to NRS 388.440 to 388.520, inclusive, other than a gifted and talented pupil, the different standards adopted or other modifications or accommodations must be set forth in the pupils program of special education developed in accordance with the Individuals with Disabilities Education Act, 20 U.S.C. §§ 1400 et seq., and the standards prescribed by the state board. During the administration of the high school proficiency examination, a pupil with a disability may be given additional time to complete the examination if the additional time is a modification or accommodation that is approved in the pupils program of special education developed in accordance with the Individuals with Disabilities Education Act, 20 U.S.C. §§ 1400 et seq.
5. If a pupil fails to demonstrate at least adequate achievement on the examination administered before the completion of grade 4, 8 or 10, he may be promoted to the next higher grade, but the results of his examination must be evaluated to determine what remedial study is appropriate. If such a pupil is enrolled at a school that has been designated as demonstrating need for improvement pursuant to subsection 1 of NRS 385.367 , the pupil must, in accordance with the requirements set forth in this subsection, complete remedial study that is determined to be appropriate for the pupil.
6. If a pupil fails to pass the proficiency examination administered before the completion of grade 11, he must not be graduated until he is able, through remedial study, to pass the proficiency examination, but he may be given a certificate of attendance, in place of a diploma, if he has reached the age of 17 years.
7. The state board shall prescribe standard examinations of achievement and proficiency to be administered pursuant to subsection 1. The examinations on reading, mathematics and science prescribed for grades 4, 8 and 10 must be selected from examinations created by private entities and administered to a national reference group, and must allow for a comparison of the achievement and proficiency of pupils in grades 4, 8 and 10 in this state to that of a national reference group of pupils in grades 4, 8 and 10. The questions contained in the examinations and the approved answers used for grading them are confidential, and disclosure is unlawful except:
κ2001 Statutes of Nevada, Page 1489 (CHAPTER 317, SB 165)κ
(a) To the extent necessary for administering and evaluating the examinations.
(b) That a disclosure may be made to a:
(1) State officer who is a member of the executive or legislative branch to the extent that it is necessary for the performance of his duties;
(2) Superintendent of schools of a school district to the extent that it is necessary for the performance of his duties;
(3) Director of curriculum of a school district to the extent that it is necessary for the performance of his duties; and
(4) Director of testing of a school district to the extent that it is necessary for the performance of his duties.
(c) That specific questions and answers may be disclosed if the superintendent of public instruction determines that the content of the questions and answers is not being used in a current examination and making the content available to the public poses no threat to the security of the current examination process.
8. The state board shall prescribe, in accordance with the Individuals with Disabilities Education Act, 20 U.S.C. §§ 1400 et seq., the modifications and accommodations that may be used in the administration of an examination to a pupil with a disability who is unable to take the examination under regular testing conditions or with modifications and accommodations that are approved by the private entity that created the examination or, if the department created the examination, by the department. These regulations may include, without limitation, authorizing a pupil to complete an examination with additional time.
Sec. 15. NRS 389.017 is hereby amended to read as follows:
389.017 1. The state board shall prescribe regulations requiring that each board of trustees of a school district and each governing body of a charter school submit to the superintendent of public instruction and the department, in the form and manner prescribed by the superintendent, the results of achievement and proficiency examinations given in the 4th, 8th, 10th and 11th grades to public school pupils of the district and charter schools. The state board shall not include in the regulations any provision which would violate the confidentiality of the test scores of any individual pupil.
2. The results of examinations must be reported for each school, including, without limitation, each charter school, school district and this state as follows:
(a) The average score, as defined by the department, of pupils who took the examinations under regular testing conditions; and
(b) The average score, as defined by the department, of pupils who took the examinations with modifications or accommodations approved by the private entity that created the examination or, if the department created the examination, the department, if such reporting does not violate the confidentiality of the test scores of any individual pupil.
3. The department shall adopt regulations prescribing the requirements for reporting the scores of pupils who:
(a) Took the examinations under conditions that were not approved by the private entity that created the examination or, if the department created the examination, by the department;
(b) Are enrolled in special schools for children with disabilities;
κ2001 Statutes of Nevada, Page 1490 (CHAPTER 317, SB 165)κ
(c) Are enrolled in an alternative program for the education of pupils at risk of dropping out of high school; or
(d) Are detained in a:
(1) Youth training center;
(2) Youth center;
(3) Juvenile forestry camp;
(4) Detention home;
(5) Youth camp;
(6) Juvenile correctional institution; or
(7) Correctional institution.
The scores reported pursuant to this subsection must not be included in the average scores reported pursuant to subsection 2.
4. Not later than 10 days after the department receives the results of the achievement and proficiency examinations, the department shall transmit a copy of the results of the examinations administered pursuant to NRS 389.015 to the legislative bureau of educational accountability and program evaluation in a manner that does not violate the confidentiality of the test scores of any individual pupil.
5. On or before November [1] 15 of each year, each school district and each charter school shall report to the department the following information for each examination administered in the public schools in the school district or charter school:
(a) The examination administered;
(b) The grade level or levels of pupils to whom the examination was administered;
(c) The costs incurred by the school district or charter school in administering each examination; and
(d) The purpose, if any, for which the results of the examination are used by the school district or charter school.
On or before December [1] 15 of each year, the department shall transmit to the budget division of the department of administration and the fiscal analysis division of the legislative counsel bureau the information submitted to the department pursuant to this subsection.
6. The superintendent of schools of each school district and the governing body of each charter school shall certify that the number of pupils who took the examinations required pursuant to NRS 389.015 is equal to the number of pupils who are enrolled in each school in the school district or in the charter school who are required to take the examinations except for those pupils who are exempt from taking the examinations. A pupil may be exempt from taking the examinations if:
(a) His primary language is not English and his proficiency in the English language is below the level that the state board determines is proficient, as measured by an assessment of proficiency in the English language prescribed by the state board pursuant to subsection 8; or
(b) He is enrolled in a program of special education pursuant to NRS 388.440 to 388.520, inclusive, and his program of special education specifies that he is exempt from taking the examinations.
7. In addition to the information required by subsection 5, the superintendent of public instruction shall:
(a) Report the number of pupils who were not exempt from taking the examinations but were absent from school on the day that the examinations were administered; and
κ2001 Statutes of Nevada, Page 1491 (CHAPTER 317, SB 165)κ
(b) Reconcile the number of pupils who were required to take the examinations with the number of pupils who were exempt from taking the examinations or absent from school on the day that the examinations were administered.
8. The state board shall prescribe an assessment of proficiency in the English language for pupils whose primary language is not English to determine which pupils are exempt from the examinations pursuant to paragraph (a) of subsection 6.
Sec. 16. NRS 389.020 is hereby amended to read as follows:
389.020 1. In all public schools, the Caliente youth center and the Nevada youth training center, instruction must be given in American government, including [but not limited to the essentials] , without limitation, the:
(a) Essentials of the :
(1) Constitution of the United States, [the constitution] including, without limitation, the Bill of Rights;
(2) Constitution of the State of Nevada [, the origin] ; and
(3) Declaration of Independence;
(b) Origin and history of the constitutions ; and [the study]
(c) Study of and devotion to American institutions and ideals.
2. The instruction required in subsection 1 must be given during at least 1 year of the elementary school grades and for a period of at least 1 year in all high schools.
Sec. 17. NRS 389.030 is hereby amended to read as follows:
389.030 American history, including , without limitation, the history of the :
1. Constitution of the United States, including, without limitation, the Bill of Rights;
2. State of Nevada , including, without limitation, the Constitution of the State of Nevada; and
3. Declaration of Independence,
must be taught in all of the public schools in the State of Nevada for a period of at least 1 year.
Sec. 18. NRS 389.560 is hereby amended to read as follows:
389.560 1. The state board shall adopt regulations that require the board of trustees of each school district and the governing body of each charter school to submit to the superintendent of public instruction, the department and the council, in the form and manner prescribed by the superintendent, the results of the examinations administered pursuant to NRS 389.550. The state board shall not include in the regulations any provision that would violate the confidentiality of the test scores of an individual pupil.
2. The results of the examinations must be reported for each school, including, without limitation, each charter school, school district and this state, as follows:
(a) The percentage of pupils who have demonstrated proficiency, as defined by the department, and took the examinations under regular testing conditions; and
(b) The percentage of pupils who have demonstrated proficiency, as defined by the department, and took the examinations with modifications or accommodations approved by the private entity that created the examination or, if the department created the examination, the department, if such reporting does not violate the confidentiality of the test scores of any individual pupil.
κ2001 Statutes of Nevada, Page 1492 (CHAPTER 317, SB 165)κ
reporting does not violate the confidentiality of the test scores of any individual pupil.
3. The department shall adopt regulations prescribing the requirements for reporting the results of pupils who:
(a) Took the examinations under conditions that were not approved by the private entity that created the examination or, if the department created the examination, by the department;
(b) Are enrolled in special schools for children with disabilities;
(c) Are enrolled in an alternative program for the education of pupils at risk of dropping out of high school; or
(d) Are detained in a:
(1) Youth training center;
(2) Youth center;
(3) Juvenile forestry camp;
(4) Detention home;
(5) Youth camp;
(6) Juvenile correctional institution; or
(7) Correctional institution.
The results reported pursuant to this subsection must not be included in the percentage of pupils reported pursuant to subsection 2.
4. Not later than 10 days after the department receives the results of the examinations, the department shall transmit a copy of the results to the legislative bureau of educational accountability and program evaluation in a manner that does not violate the confidentiality of the test scores of any individual pupil.
5. On or before November [1] 15 of each year, each school district and each charter school shall report to the department the following information for each examination administered in the public schools in the school district or charter school:
(a) The examination administered;
(b) The grade level or levels of pupils to whom the examination was administered;
(c) The costs incurred by the school district or charter school in administering each examination; and
(d) The purpose, if any, for which the results of the examination are used by the school district or charter school.
On or before December [1] 15 of each year, the department shall transmit to the budget division of the department of administration and the fiscal analysis division of the legislative counsel bureau the information submitted to the department pursuant to this subsection.
6. The superintendent of schools of each school district and the governing body of each charter school shall certify that the number of pupils who took the examinations is equal to the number of pupils who are enrolled in each school in the school district or in the charter school who are required to take the examinations, except for those pupils who are exempt from taking the examinations. A pupil may be exempt from taking the examinations if:
(a) His primary language is not English and his proficiency in the English language is below the level that the state board determines is proficient, as measured by an assessment of proficiency in the English language prescribed by the state board pursuant to subsection 8; or
κ2001 Statutes of Nevada, Page 1493 (CHAPTER 317, SB 165)κ
(b) He is enrolled in a program of special education pursuant to NRS 388.440 to 388.520, inclusive, and his program of special education specifies that he is exempt from taking the examinations.
7. In addition to the information required by subsection 5, the superintendent of public instruction shall:
(a) Report the number of pupils who were not exempt from taking the examinations but were absent from school on the day that the examinations were administered; and
(b) Reconcile the number of pupils who were required to take the examinations with the number of pupils who were exempt from taking the examinations or absent from school on the day that the examinations were administered.
8. The state board shall prescribe an assessment of proficiency in the English language for pupils whose primary language is not English to determine which pupils are exempt from the examinations pursuant to paragraph (a) of subsection 6.
Sec. 19. Chapter 392 of NRS is hereby amended by adding thereto a new section to read as follows:
Attendance required by the provisions of NRS 392.040 must be excused if a child has obtained permission to take the tests of general educational development pursuant to NRS 385.448.
Sec. 20. Section 5 of Senate Bill No. 36 of this session is hereby amended to read as follows:
Sec. 5. NRS 387.303 is hereby amended to read as follows:
387.303 1. Not later than November 10 of each year, the board of trustees of each school district shall submit to the superintendent of public instruction and the department of taxation a report which includes the following information:
(a) For each fund within the school district, including, without limitation, the school districts general fund and any special revenue fund which receives state money, the total number and salaries of licensed and nonlicensed persons whose salaries are paid from the fund and who are employed by the school district in full-time positions or in part-time positions added together to represent full-time positions. Information must be provided for the current school year based upon the school districts final budget, including any amendments and augmentations thereto, and for the preceding school year. An employee must be categorized as filling an instructional, administrative, instructional support or other position.
(b) The count of pupils computed pursuant to paragraph (a) of subsection 1 of NRS 387.1233.
(c) The school districts actual expenditures in the fiscal year immediately preceding the report.
(d) The school districts proposed expenditures for the current fiscal year.
(e) The schedule of salaries for licensed employees in the current school year and a statement of whether the negotiations regarding salaries for the current school year have been completed. If the negotiations have not been completed at the time the schedule of salaries is submitted, the board of trustees shall submit a supplemental report to the superintendent of public instruction upon completion of negotiations or the determination of an arbitrator concerning the negotiations that includes the schedule of salaries agreed to or required by the arbitrator.
κ2001 Statutes of Nevada, Page 1494 (CHAPTER 317, SB 165)κ
negotiations that includes the schedule of salaries agreed to or required by the arbitrator.
(f) The number of teachers who received an increase in salary pursuant to subsection 2 of NRS 391.160 for the current and preceding fiscal years.
(g) The number of employees eligible for health insurance within the school district for the current and preceding fiscal years and the amount paid for health insurance for each such employee during those years.
(h) The rates for fringe benefits, excluding health insurance, paid by the school district for its licensed employees in the preceding and current fiscal years.
(i) The amount paid for extra duties, supervision of extracurricular activities and supplemental pay and the number of employees receiving that pay in the preceding and current fiscal years.
(j) The expenditures from the account created pursuant to subsection 3 of NRS 179.1187. The report must indicate the total amount received by the district in the preceding fiscal year, and the specific amount spent on books and computer hardware and software for each grade level in the district.
2. On or before November 25 of each year, the superintendent of public instruction shall submit to the department of administration and the fiscal analysis division of the legislative counsel bureau, in a format approved by the director of the department of administration, a compilation of the reports made by each school district pursuant to subsection 1.
3. The superintendent of public instruction shall, in the compilation required by subsection 2, reconcile the revenues and expenditures of the school districts with the apportionment received by those districts from the state distributive school account for the preceding year.
Sec. 21. 1. This section and sections 1 to 13, inclusive, and 15 to 20, inclusive, of this act become effective on July 1, 2001.
2. Section 14 of this act becomes effective at 12:01 a.m. on July 1, 2001.
________
κ2001 Statutes of Nevada, Page 1495κ
Senate Bill No. 196Senator Mathews
CHAPTER 318
AN ACT relating to school districts; authorizing the department of education to waive certain eligibility requirements for grants of money previously appropriated for the purchase of library books and extending the reversion date of the appropriation; and providing other matters properly relating thereto.
[Approved: May 31, 2001]
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. Section 4 of chapter 544, Statutes of Nevada 1999, at page 2842, is hereby amended to read as follows:
Sec. 4. 1. There is hereby appropriated from the state general fund to the Department of Education for distribution to school districts to purchase library books:
For the fiscal year 1999-2000....................................................... $374,000
For the fiscal year 2000-2001....................................................... $374,000
2. [Except as otherwise provided in subsection 7, the] The board of trustees of a school district may submit an application to the Department of Education for a grant of money from the appropriation made by subsection 1 on a form provided by the Department of Education. Such an application must include a description of the:
(a) Amount of money expended by the school district, excluding gifts and grants, in the immediately preceding year for the purchase of library books for use in the media centers of school libraries within the school district; and
(b) Financial needs of the school district to maintain an adequate supply of library books in the media centers of school libraries within the school district.
3. Upon receipt of such an application, the Department of Education shall review the application to determine whether it is complete. Except as otherwise provided in subsection 7, the Department of Education shall approve an application if it is complete.
4. The Department of Education shall apportion the money available for each fiscal year among the school districts whose applications have been approved. Each school district is entitled to receive, within the limits of money available, an amount equal to not more than 50 percent of the money that the school district expended, excluding gifts and grants, on the purchase of library books for use in the media centers of school libraries in the immediately preceding year.
5. The board of trustees of a school district that receives a grant of money pursuant to subsection 4 shall use the money to purchase library books for use in the media centers of school libraries.
6. The board of trustees of a school district that receives a grant of money pursuant to subsection 4 shall not use the money to:
(a) Supplant or cause to be reduced any other source of funding for the media centers of school libraries within the school district.
κ2001 Statutes of Nevada, Page 1496 (CHAPTER 318, SB 196)κ
(b) Settle or arbitrate disputes or negotiate settlements between an organization that represents licensed employees of the school district and the school district.
(c) Adjust the schedules of salaries and benefits of the employees of the school district.
7. [If] Except as otherwise provided in subsection 8, if the board of trustees of a school district receives a grant of money pursuant to subsection 4 for the fiscal year 1999-2000 and the board of trustees does not expend at least the amount of money, excluding gifts and grants, that the board of trustees expended in the immediately preceding year on the purchase of library books for media centers of school libraries, the board of trustees is not eligible to [apply for] receive a grant of money for the fiscal year 2000-2001. If the Department of Education receives an application from a school district and, upon review of the information contained in the application described in paragraph (a) of subsection 2, the Department determines that the board of trustees did not expend at least the amount of money that the board of trustees expended in the immediately preceding year on the purchase of library books for media centers of school libraries, the Department shall deny the application [.] , unless a waiver is granted pursuant to subsection 8.
8. The Department of Education may waive the requirement provided in subsection 7 for good cause shown.
9. As used in this section, media center of a school library means a centralized collection of educational resources located in a school library that is designed to:
(a) Integrate the curriculum of a school;
(b) Teach pupils skills in methods to acquire information; and
(c) Ensure that teachers and pupils use the resources of information offered in a school library.
[9.] 10. Any remaining balance of the appropriation made by subsection 1 for:
(a) The fiscal year 1999-2000 must be transferred and added to the money appropriated for the fiscal year 2000-2001.
(b) The fiscal year 2000-2001, including any money added thereto pursuant to paragraph (a), must not be committed for expenditure after June 30, [2001,] 2002, and reverts to the state general fund as soon as all payments of money committed have been made.
Sec. 2. This act becomes effective upon passage and approval.
________
κ2001 Statutes of Nevada, Page 1497κ
Senate Bill No. 201Committee on Government Affairs
CHAPTER 319
AN ACT relating to local government finance; requiring a local government that desires to loan money from one fund to another fund or to another local government to make certain determinations at a public hearing; and providing other matters properly relating thereto.
[Approved: May 31, 2001]
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. Chapter 354 of NRS is hereby amended by adding thereto a new section to read as follows:
Before making an interfund loan or loaning money to another local government, the governing body of the local government that wishes to make the loan must:
1. Determine at a public hearing that:
(a) A sufficient amount of money is available for the loan and that money is not restricted as to its use; and
(b) The loan of the money will not compromise the economic viability of the fund from which the money is loaned; and
2. Establish at the public hearing conducted pursuant to subsection 1:
(a) The amount of time the money will be on loan from the fund;
(b) The terms and conditions for repaying the loan; and
(c) The rate of interest, if any, to be charged for the loan.
Sec. 2. NRS 354.476 is hereby amended to read as follows:
354.476 As used in NRS 354.470 to 354.626, inclusive, and section 1 of this act, unless the context otherwise requires, the words and terms defined in NRS 354.478 to 354.580, inclusive, have the meanings ascribed to them in those sections.
Sec. 3. This act becomes effective on July 1, 2001.
________
Senate Bill No. 243Committee on Human Resources and Facilities
CHAPTER 320
AN ACT relating to public schools; revising provisions governing the reemployment of employees of a charter school by a school district; and providing other matters properly relating thereto.
[Approved: May 31, 2001]
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. NRS 386.595 is hereby amended to read as follows:
386.595 1. Except as otherwise provided in this subsection and subsections 2 and 3, the provisions of the collective bargaining agreement entered into by the board of trustees of the school district in which the charter school is located apply to the terms and conditions of employment of employees of the charter school.
κ2001 Statutes of Nevada, Page 1498 (CHAPTER 320, SB 243)κ
entered into by the board of trustees of the school district in which the charter school is located apply to the terms and conditions of employment of employees of the charter school. If a written charter is renewed, the employees of the charter school may, at the time of renewal, apply for recognition as a bargaining unit pursuant to NRS 288.160.
2. A charter school is exempt from the specific provisions of the collective bargaining agreement that controls the:
(a) Periods of preparation time for teachers, provided that the charter school allows at least the same amount of time for preparation as the school district;
(b) Times of day that a teacher may work;
(c) Number of hours that a teacher may work in 1 day;
(d) Number of hours and days that a teacher may work in 1 week; and
(e) Number of hours and days that a teacher may work in 1 year.
If a teacher works more than the number of hours or days prescribed in the collective bargaining agreement, the teacher must be compensated for the additional hours or days in an amount calculated by prorating the salary for the teacher that is set forth in the collective bargaining agreement.
3. A teacher or a governing body of a charter school may request that the board of trustees of the school district and other persons who entered into the collective bargaining agreement grant a waiver from specific provisions of the collective bargaining agreement for the teacher or governing body.
4. All employees of a charter school shall be deemed public employees.
5. The governing body of a charter school may make all employment decisions with regard to its employees pursuant to NRS 391.311 to 391.3197, inclusive, unless the applicable collective bargaining agreement contains separate provisions relating to the discipline of licensed employees of a school.
6. [If] Except as otherwise provided in this subsection, if the written charter of a charter school is revoked [,] or if a charter school ceases to operate as a charter school, the employees of the charter school must be reassigned to employment within the school district in accordance with the applicable collective bargaining agreement. A school district is not required to reassign an employee of a charter school pursuant to this subsection if the employee:
(a) Was not granted a leave of absence by the school district to teach at the charter school pursuant to subsection 7; or
(b) Was granted a leave of absence by the school district and did not submit a written request to return to employment with the school district in accordance with subsection 7.
7. The board of trustees of a school district that is a sponsor of a charter school shall grant a leave of absence, not to exceed 6 years, to any employee who is employed by the board of trustees who requests such a leave of absence to accept employment with the charter school. After the first school year in which an employee is on a leave of absence, he may return to his former teaching position with the board of trustees. After the third school year, an employee who is on a leave of absence may submit a written request to the board of trustees to return to a comparable teaching position with the board of trustees. After the sixth school year, an employee shall either submit a written request to return to a comparable teaching position or resign from the position for which his leave was granted. The board of trustees shall grant a written request to return to a comparable position pursuant to this subsection even if the return of the employee requires the board of trustees to reduce the existing work force of the school district.
κ2001 Statutes of Nevada, Page 1499 (CHAPTER 320, SB 243)κ
subsection even if the return of the employee requires the board of trustees to reduce the existing work force of the school district. The board of trustees may require that a request to return to a teaching position submitted pursuant to this subsection be submitted at least 90 days before the employee would otherwise be required to report to duty.
8. An employee who is on a leave of absence from a school district pursuant to this section shall contribute to and be eligible for all benefits for which he would otherwise be entitled, including, without limitation, participation in the public employees retirement system and accrual of time for the purposes of leave and retirement. The time during which such an employee is on leave of absence and employed in a charter school does not count toward the acquisition of permanent status with the school district.
9. Upon the return of a teacher to employment in the school district, he is entitled to the same level of retirement, salary and any other benefits to which he would otherwise be entitled if he had not taken a leave of absence to teach in a charter school.
10. An employee of a charter school who is not on a leave of absence from a school district is eligible for all benefits for which he would be eligible for employment in a public school, including, without limitation, participation in the public employees retirement system.
11. For all employees of a charter school:
(a) The compensation that a teacher or other school employee would have received if he were employed by the school district must be used to determine the appropriate levels of contribution required of the employee and employer for purposes of the public employees retirement system.
(b) The compensation that is paid to a teacher or other school employee that exceeds the compensation that he would have received if he were employed by the school district must not be included for the purposes of calculating future retirement benefits of the employee.
12. If the board of trustees of a school district in which a charter school is located manages a plan of group insurance for its employees, the governing body of the charter school may negotiate with the board of trustees to participate in the same plan of group insurance that the board of trustees offers to its employees. If the employees of the charter school participate in the plan of group insurance managed by the board of trustees, the governing body of the charter school shall:
(a) Ensure that the premiums for that insurance are paid to the board of trustees; and
(b) Provide, upon the request of the board of trustees, all information that is necessary for the board of trustees to provide the group insurance to the employees of the charter school.
Sec. 2. This act becomes effective on July 1, 2001.
________
κ2001 Statutes of Nevada, Page 1500κ
Senate Bill No. 260Committee on Transportation
CHAPTER 321
AN ACT relating to drivers licenses; requiring the photograph and any information included on the face of a drivers license or identification card to be placed in a certain manner on the license or card; revising the provisions governing the use of colors on a drivers license issued to an insulin dependent diabetic or an epileptic; providing that courses in automobile driver education in public schools must be limited to pupils who have attained a certain age; and providing other matters properly relating thereto.
[Approved: May 31, 2001]
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. NRS 483.250 is hereby amended to read as follows:
483.250 The department shall not issue any license under the provisions of NRS 483.010 to 483.630, inclusive:
1. To any person who is under the age of 18 years, except that the department may issue:
(a) A restricted license to a person between the ages of 14 and 18 years pursuant to the provisions of NRS 483.267 and 483.270.
(b) An instruction permit to a person who is at least 15 1/2 years of age pursuant to the provisions of subsection 1 of NRS 483.280.
(c) A restricted instruction permit to a person under the age of 18 years pursuant to the provisions of subsection 3 of NRS 483.280.
(d) Except as otherwise provided in paragraph (e), a license to a person between the ages of 16 and 18 years [who] if:
(1) He has completed a course [:
(1) In] in automobile driver education pursuant to NRS 389.090 [; or
(2) Provided] or a course provided by a school for training drivers licensed pursuant to NRS 483.700 to 483.780, inclusive, if the course complies with the applicable regulations governing the establishment, conduct and scope of automobile driver education adopted by the state board of education pursuant to NRS 389.090 [,
and who has] ;
(2) He has at least 50 hours of experience in driving a motor vehicle with a restricted license, instruction permit or restricted instruction permit issued pursuant to NRS 483.267, 483.270 or 483.280 [. The] ; and
(3) His parent or legal guardian [of a person who desires to obtain a license pursuant to this paragraph must sign and submit] has signed and submitted to the department a form provided by the department which attests that the person who [desires a] wishes to obtain the license has completed the training and experience required by this paragraph.
(e) A license to a person who is between the ages of 16 and 18 years if:
(1) The public school in which he is enrolled is located in a county whose population is less than 35,000 or in a city or town whose population is less than 25,000;
(2) The public school does not offer automobile driver education;
(3) He has at least 50 hours of experience in driving a motor vehicle with a restricted license, instruction permit or restricted instruction permit issued pursuant to NRS 483.267, 483.270 or 483.280; and
κ2001 Statutes of Nevada, Page 1501 (CHAPTER 321, SB 260)κ
(4) His parent or legal guardian signs and submits to the department a form provided by the department which attests that the person who [desires a] wishes to obtain the license has completed the experience required by subparagraph (3).
2. To any person whose license has been revoked until the expiration of the period during which he is not eligible for a license.
3. To any person whose license has been suspended, but, upon good cause shown to the administrator, the department may issue a restricted license to him or shorten any period of suspension.
4. To any person who has previously been adjudged to be afflicted with or suffering from any mental disability or disease and who has not at the time of application been restored to legal capacity.
5. To any person who is required by NRS 483.010 to 483.630, inclusive, to take an examination, unless he has successfully passed the examination.
6. To any person when the administrator has good cause to believe that by reason of physical or mental disability that person would not be able to operate a motor vehicle safely.
7. To any person who is not a resident of this state.
8. To any child who is the subject of a court order issued pursuant to paragraph (h) of subsection 1 of NRS 62.211, NRS 62.2255, 62.226 or 62.228 which delays his privilege to drive.
9. To any person who is the subject of a court order issued pursuant to NRS 206.330 which suspends or delays his privilege to drive until the expiration of the period of suspension or delay.
Sec. 2. NRS 483.347 is hereby amended to read as follows:
483.347 1. Except as otherwise provided in subsection 2, the department shall issue a rectangular-shaped drivers license which bears a front view colored photograph of the licensee . [if he] The photograph and any information included on the license must be placed in a manner which ensures that:
(a) If the licensee is 21 years of age or older [, or a profile view colored photograph if he] , the longer edges of the rectangle serve as the top and bottom of the license; or
(b) If the licensee is under 21 years of age [.] , the shorter edges of the rectangle serve as the top and bottom of the license.
2. The department may issue a temporary drivers license without a photograph of the licensee if the licensee is temporarily absent from this state and requests the renewal of, the issuance of a duplicate of, or a change in the information on, his drivers license. If the licensee returns to this state for 14 continuous days or more, the licensee shall, within 24 days after the date of his return, surrender the temporary license and obtain a license which bears his photograph in accordance with subsection 1. A licensee charged with violating the provisions of this subsection may not be convicted if he surrenders the temporary license, obtains a license which bears his photograph in accordance with subsection 1 and produces that license in court or in the office of the arresting officer.
3. The department shall:
(a) Establish a uniform procedure for the production of drivers licenses, applicable to renewal as well as to original licenses.
(b) Increase the fees provided in NRS 483.410, 483.820 and 483.910 by an amount up to $1. The increase must be deposited in the state treasury for credit to the motor vehicle fund and must be allocated to the department to defray the increased costs of producing the drivers licenses required by this section.
κ2001 Statutes of Nevada, Page 1502 (CHAPTER 321, SB 260)κ
defray the increased costs of producing the drivers licenses required by this section.
Sec. 3. NRS 483.348 is hereby amended to read as follows:
483.348 1. [The] Except as otherwise provided in subsection 2, the department shall issue a drivers license with a specially colored background [in the photograph portion] to any person who qualifies for a drivers license pursuant to the provisions of this chapter and delivers to the department a signed statement from a physician that the person is an insulin dependent diabetic or an epileptic. The department shall designate one color to be used only for a drivers [licenses] license held by [diabetics] a diabetic and another color to be used only for a drivers [licenses] license held by [epileptics.] an epileptic.
2. In lieu of issuing a drivers license pursuant to subsection 1, the department may issue to a person specified in that subsection a drivers license with a specially colored border around the photograph on the license.
3. The department shall provide for the education of peace officers on the:
(a) Effects and treatment of a person suffering from insulin shock or an epileptic seizure and the similarity in appearance of a person suffering from insulin shock or an epileptic seizure to a person under the influence of alcohol or a controlled substance; and
(b) Procedures for identifying and handling situations involving a person suffering from insulin shock or an epileptic seizure.
Sec. 4. NRS 483.840 is hereby amended to read as follows:
483.840 1. The form of the identification cards must be similar to that of drivers licenses but distinguishable in color or otherwise.
2. Identification cards do not authorize the operation of any motor vehicles.
3. Identification cards must include the following information concerning the holder:
(a) The name and sample signature of the holder.
(b) A unique identification number assigned to the holder that is not based on the holders social security number.
(c) A personal description of the holder.
(d) The date of birth of the holder.
(e) The current address of the holder in this state.
(f) A colored photograph of the holder . [in full face if he is 21 years of age or older, or a colored photograph in profile if he is under 21 years of age.]
4. The information required to be included on the identification card pursuant to subsection 3 must be placed on the card in the manner specified in subsection 1 of NRS 483.347.
5. At the time of the issuance of the identification card, the department shall:
(a) Give the holder the opportunity to indicate on his identification card that he wishes to be a donor of all or part of his body pursuant to NRS 451.500 to 451.590, inclusive, or that he refuses to make an anatomical gift of his body or part of his body;
(b) Give the holder the opportunity to indicate whether he wishes to donate $1 or more to the anatomical gift account created by section 7 of Assembly Bill No. 497 of this [act;] session; and
κ2001 Statutes of Nevada, Page 1503 (CHAPTER 321, SB 260)κ
(c) Provide to each holder who is interested in becoming a donor information relating to anatomical gifts, including the procedure for registration as a donor with The Living Bank International or its successor organization.
[5.] 6. If the holder wishes to make a donation to the anatomical gift account, the department shall collect the donation and deposit the money collected in the state treasury for credit to the anatomical gift account.
[6.] 7. The department shall submit to The Living Bank International, or its successor organization, information from the records of the department relating to persons who have identification cards issued by the department that indicate the intention of those persons to make an anatomical gift. The department shall adopt regulations to carry out the provisions of this subsection.
[7.] 8. As used in this section, photograph has the meaning ascribed to it in NRS 483.125.
Sec. 5. NRS 389.090 is hereby amended to read as follows:
389.090 1. The state board shall adopt regulations governing the establishment, conduct and scope of automobile driver education in the public schools of this state.
2. The aims and purposes of automobile driver education are to develop the knowledge, attitudes, habits and skills necessary for the safe operation of motor vehicles.
3. The board of trustees of a school district may establish and maintain automobile driver education classes during regular semesters and summer sessions and during the regular school day and at times other than during the regular school day for:
(a) Pupils enrolled in the regular full-time day high schools in the school district.
(b) Pupils enrolled in summer classes conducted in high schools in the school district.
A board of trustees maintaining courses in automobile driver education shall insure against any liability arising out of the use of motor vehicles in connection with those courses. The cost of the insurance must be paid from available school district funds.
4. A governing body of a charter school may establish and maintain automobile driver education classes if the governing body insures against any liability arising out of the use of motor vehicles in connection with those courses.
5. Automobile driver education must be provided by boards of trustees of school districts and governing bodies of charter schools in accordance with the regulations of the state board and may not be duplicated by any other agency, department, commission or officer of the State of Nevada.
6. Each course in automobile driver education provided by a board of trustees of a school district or a governing body of a charter school must include, without limitation, instruction in:
(a) Motor vehicle insurance.
(b) The effect of drugs and alcohol on an operator of a motor vehicle.
7. Each course in automobile driver education provided by a board of trustees of a school district or a governing body of a charter school must be restricted to pupils who are [sophomores, juniors or seniors in high school.] at least 15 years of age.
κ2001 Statutes of Nevada, Page 1504 (CHAPTER 321, SB 260)κ
Sec. 6. Notwithstanding the amendatory provisions of this act:
1. A drivers license that is issued or renewed before July 1, 2001, is valid, unless suspended or revoked, for the period for which it is issued or renewed.
2. A drivers license that is renewed by mail in accordance with NRS 483.383 on or after July 1, 2001, but before July 1, 2005, is valid, unless suspended or revoked, for the period for which it is renewed.
3. An identification card that is issued before July 1, 2001, is valid until July 1, 2009, unless the director of the department of motor vehicles and public safety recalls and cancels the card pursuant to NRS 483.830 or the card is required to be surrendered to the department pursuant to NRS 483.870.
Sec. 7. (Deleted by amendment.)
Sec. 8. 1. This section and sections 1, 2, 3, 5, 6 and 7 of this act become effective on July 1, 2001.
2. Section 4 of this act becomes effective at 12:01 a.m. on July 1, 2001.
________
Senate Bill No. 352Committee on Human Resources and Facilities
CHAPTER 322
AN ACT relating to food establishments; excluding certain persons under certain circumstances from regulation as food handlers; clarifying that food prepared in a private home and given away at no charge is not subject to regulation as a food establishment under certain circumstances; and providing other matters properly relating thereto.
[Approved: May 31, 2001]
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. NRS 446.020 is hereby amended to read as follows:
446.020 1. Except as otherwise limited by subsection 2, food establishment means any place, structure, premises, vehicle or vessel, or any part thereof, in which any food intended for ultimate human consumption is manufactured or prepared by any manner or means whatever, or in which any food is sold, offered or displayed for sale or served.
2. The term does not include:
(a) Private homes [;] , unless the food prepared or manufactured in the home is sold, or offered or displayed for sale or for compensation or contractual consideration of any kind;
(b) Fraternal or social clubhouses at which attendance is limited to members of the club;
(c) Vehicles operated by common carriers engaged in interstate commerce;
(d) Any establishment in which religious, charitable and other nonprofit organizations sell food occasionally to raise money or in which charitable organizations receive salvaged food in bulk quantities for free distribution, unless the establishment is open on a regular basis to sell food to members of the general public;
κ2001 Statutes of Nevada, Page 1505 (CHAPTER 322, SB 352)κ
(e) Any establishment where animals are slaughtered which is regulated and inspected by the state department of agriculture;
(f) Dairy farms and plants which process milk and products of milk or frozen desserts which are regulated under chapter 584 of NRS;
(g) The premises of a wholesale dealer of alcoholic beverages licensed under chapter 369 of NRS who handles only [those] alcoholic beverages which are in sealed containers.
Sec. 2. NRS 446.030 is hereby amended to read as follows:
446.030 1. Food handler means any person employed in or operating a food establishment, whether that person is an employer, employee or [independent individual] other natural person, who handles, stores, transports, prepares, manufactures, serves or sells food, or who comes in contact with eating or cooking utensils or other equipment used in the handling, preparation, manufacture, service [,] or sale of food.
2. The term does not include a person who only handles, stores, transports, sells or otherwise comes in contact with food that is permanently sealed or packaged for sale directly to the consumer and who, if the food is potentially hazardous food, handles the food only occasionally or incidentally outside the normal and usual course and scope of his responsibilities or employment.
3. As used in this section, potentially hazardous food has the meaning ascribed to it in subpart 1-201 of the 1999 edition of the Food Code published by the Food and Drug Administration of the United States Department of Health and Human Services, unless the administrator of the health division of the department of human resources has adopted a later edition of the Food Code for this purpose.
Sec. 3. NRS 446.870 is hereby amended to read as follows:
446.870 1. Except as otherwise provided in [subsection 2,] this section, it is unlawful for any person to operate a food establishment unless he possesses a valid permit issued to him by the health authority.
2. The health authority may exempt a food establishment from the provisions of this chapter if the health authority determines that the food which is sold, offered or displayed for sale, or served at the establishment does not constitute a potential or actual hazard to the public health.
3. Food that is prepared in a private home and given away free of charge or consideration of any kind is exempt from the provisions of this chapter, unless it is given to a food establishment.
4. Except as otherwise provided in subsection 5, food that is prepared in a private home must not be sold, or offered or displayed for sale or for compensation or contractual consideration of any kind, unless the person preparing the food possesses a valid permit issued to him by the health authority for that purpose.
5. A religious, charitable or other nonprofit organization may, without possessing a permit from the health authority, sell food occasionally to raise money, whether or not the food was prepared in a private home, if the sale occurs on the premises of the organization. If the sale is to occur off the premises of the organization, a permit from the health authority is required unless an exemption is granted pursuant to subsection 2.
Sec. 4. This act becomes effective on July 1, 2001.
________
κ2001 Statutes of Nevada, Page 1506κ
Senate Bill No. 396Senator McGinness
CHAPTER 323
AN ACT relating to traffic laws; requiring the driver of a slow-moving vehicle to turn off the roadway in certain circumstances; providing that a vehicle upon a highway of this state must display appropriate lighted lamps and illuminating devices in certain circumstances; authorizing the department of transportation or a local law enforcement agency to allow a person to drive or move certain vehicles or combinations of vehicles to and from the site of an emergency without a special permit under certain circumstances; requiring the department to integrate the consideration of turnouts for vehicles into plans, designs, construction and maintenance of highways in certain circumstances; providing penalties; and providing other matters properly relating thereto.
[Approved: May 31, 2001]
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. Chapter 484 of NRS is hereby amended by adding thereto the provisions set forth as sections 2 and 3 of this act.
Sec. 2. 1. On a highway that has one lane for traveling in each direction, where passing is unsafe because of traffic traveling in the opposite direction or other conditions, the driver of a slow-moving vehicle, behind which five or more vehicles are formed in a line, shall, to allow the vehicles following behind to proceed, turn off the roadway:
(a) At the nearest place designated as a turnout by signs erected by the public authority having jurisdiction over the highway; or
(b) In the absence of such a designated turnout, at the nearest place where:
(1) Sufficient area for a safe turnout exists; and
(2) The circumstances and conditions are such that the driver is able to turn off the roadway in a safe manner.
2. A person who violates subsection 1 is guilty of a misdemeanor.
3. As used in this section, slow-moving vehicle means a vehicle that is traveling at a rate of speed which is less than the posted speed limit for the highway or portion of the highway upon which the vehicle is traveling.
Sec. 3. (Deleted by amendment.)
Sec. 4. NRS 484.373 is hereby amended to read as follows:
484.373 1. If any driver drives a motor vehicle at a speed so slow as to impede the forward movement of traffic proceeding immediately behind him, the driver shall:
(a) If the highway has one lane for traveling in each direction and the width of the paved portion permits, drive to the extreme right side of the highway [;] and, if applicable, comply with the provisions of section 2 of this act;
(b) If the highway has two or more clearly marked lanes for traffic traveling in his direction, drive in the extreme right-hand lane except when necessary to pass other slowly moving vehicles; or
(c) If the highway is a controlled-access highway, use alternate routes whenever possible.
κ2001 Statutes of Nevada, Page 1507 (CHAPTER 323, SB 396)κ
2. A person shall not bring a vehicle to a complete stop upon a roadway so as to impede or block the normal and reasonable movement of traffic unless the stop is necessary for safe operation or in compliance with law.
Sec. 5. NRS 484.545 is hereby amended to read as follows:
484.545 1. Every vehicle upon a highway of this state [at any time from a half hour after sunset to a half hour before sunrise and at any other time when, because of insufficient light or unfavorable atmospheric conditions, persons and vehicles on the highway are not clearly discernible at a distance of 1,000 feet ahead shall] , subject to exceptions with respect to parked vehicles as stated in this chapter, must display lighted lamps and illuminating devices as respectively required in this chapter for different classes of vehicles [, subject to exceptions with respect to parked vehicles as stated in this chapter.] :
(a) At any time from one-half hour after sunset to one-half hour before sunrise;
(b) At any other time when, because of insufficient light or unfavorable atmospheric conditions, persons and vehicles on the highway are not clearly discernible at a distance of 1,000 feet ahead; and
(c) When directed by an official traffic control device.
2. Every vehicle upon a highway [shall] must be equipped with stop lights, turn signals and other signaling devices to be lighted in the manner prescribed for the use of such devices.
Sec. 6. NRS 484.737 is hereby amended to read as follows:
484.737 1. [A] Except as otherwise provided in this section, a person shall not drive, move, stop or park any vehicle or combination of vehicles, and an owner shall not cause or knowingly permit any vehicle or combination of vehicles to be driven, moved, stopped or parked, on any highway if [such] the vehicle or combination of vehicles exceeds in size or weight or gross loaded weight the maximum limitation specified by law [as to such] for that size, weight and gross loaded weight unless [such] the person or owner is authorized to drive, move, stop or park [such] the vehicle or combination of vehicles by a special permit issued by the proper public authority.
2. If the department of transportation or a local law enforcement agency determines that an emergency exists, the department or the local law enforcement agency may authorize a person to drive, move, stop or park a vehicle or combination of vehicles without obtaining a special permit pursuant to subsection 1. Such an authorization may be given orally and may, if requested by a local law enforcement agency or a public safety agency, include driving or moving the vehicle or combination of vehicles to and from the site of the emergency. If a person receives such an authorization, he shall, on the next business day after receiving the authorization, obtain a special permit pursuant to subsection 1.
3. This section does not apply to fire apparatus, highway machinery [,] or snowplows or to a farm tractor or other implement of husbandry temporarily moved upon a highway.
Sec. 7. NRS 408.321 is hereby amended to read as follows:
408.321 The department shall [integrate] , in accordance with appropriate standards of design:
1. Integrate the consideration of motor vehicle recovery and bicycle lanes and bicycle routes, facilities and signs into all plans, designs, construction and maintenance of highways [, in accordance with appropriate standards of design.]
κ2001 Statutes of Nevada, Page 1508 (CHAPTER 323, SB 396)κ
construction and maintenance of highways [, in accordance with appropriate standards of design.] ; and
2. To the extent practicable, integrate the consideration of periodic turnouts for slower vehicles into plans, designs, construction and maintenance of highways that have one lane for traveling in each direction.
Sec. 8. The amendatory provisions of this act do not apply to offenses committed before October 1, 2001.
________
Senate Bill No. 257Senators Wiener, ODonnell, Care, Carlton, Shaffer, Amodei, Jacobsen, Titus and Washington
CHAPTER 324
AN ACT relating to motor vehicles; providing for the issuance of special license plates recognizing current or former service as a volunteer fire fighter; imposing a fee for the issuance and renewal of those license plates to pay expenses related to the training of volunteer fire fighters; limiting the issuance of special license plates indicating current or former employment as a professional full-time salaried fire fighter; imposing a fee for the issuance and renewal of those license plates to be distributed among certain facilities for the treatment of burns which are located within the State of Nevada; and providing other matters properly relating thereto.
[Approved: May 31, 2001]
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. Chapter 482 of NRS is hereby amended by adding thereto a new section to read as follows:
1. Except as otherwise provided in this section, the department, in cooperation with the Nevada State Firefighters Association or its successor, shall design, prepare and issue license plates that recognize current or former service as a volunteer fire fighter using any colors and designs which the department deems appropriate. The department shall not design, prepare or issue the license plates unless it receives at least 250 applications for the issuance of those plates.
2. The department shall issue license plates that recognize current or former service as a volunteer fire fighter for a passenger car or a light commercial vehicle upon application by a qualified person who is entitled to license plates pursuant to NRS 482.265 and who otherwise complies with the requirements for registration and licensing pursuant to this chapter. A person may request that personalized prestige license plates issued pursuant to NRS 482.3667 be combined with license plates that recognize current or former service as a volunteer fire fighter if that person pays the fees for the personalized prestige license plates in addition to the fees for the license plates that recognize current or former service as a volunteer fire fighter.
3. An application for the issuance or renewal of license plates that recognize current or former service as a volunteer fire fighter is void unless it is accompanied by documentation which, in the determination of the department, provides reasonable proof of the identity of the applicant and proof of his current service as a volunteer fire fighter or his status as a former volunteer fire fighter who retired from service as a volunteer fire fighter within this state after completing at least 10 years of active service.
κ2001 Statutes of Nevada, Page 1509 (CHAPTER 324, SB 257)κ
and proof of his current service as a volunteer fire fighter or his status as a former volunteer fire fighter who retired from service as a volunteer fire fighter within this state after completing at least 10 years of active service. Proof of an applicants current or former service as a volunteer fire fighter must consist of:
(a) An identification card which indicates that the applicant currently serves as a volunteer fire fighter; or
(b) A letter from the chief officer of a volunteer or combination fire department certifying the applicants current or former service as a volunteer fire fighter.
4. The fee payable to the department for license plates that recognize current or former service as a volunteer fire fighter is $35, in addition to all other applicable registration and license fees and governmental services taxes. The license plates are renewable upon the payment to the department of $10 in addition to all other applicable registration and license fees and governmental services taxes.
5. In addition to all other applicable registration and license fees and governmental services taxes and the fees prescribed in subsection 4, a person who requests a set of license plates that recognize current or former service as a volunteer fire fighter must pay for the initial issuance of the plates an additional fee of $25 and for each renewal of the plates an additional fee of $20 to support the training of volunteer fire fighters.
6. The department shall deposit the fees collected pursuant to subsection 5 with the state treasurer for credit to the state general fund. The state treasurer shall account separately for the money deposited pursuant to this subsection and reserve such money for expenditure by the state fire marshal in accordance with this subsection. The state fire marshal may expend the money reserved pursuant to this subsection solely for the support of, and to pay expenses related to, training for volunteer fire fighters provided by or as directed by the board of directors of the Nevada State Firefighters Association or its successor.
7. If, during a registration year, the holder of license plates issued pursuant to the provisions of this section disposes of the vehicle to which the plates are affixed, the holder shall:
(a) Retain the plates and affix them to another vehicle that meets the requirements of this section if the transfer and registration fees are paid as set out in this chapter; or
(b) Within 30 days after removing the plates from the vehicle, return them to the department.
8. As used in this section:
(a) Combination fire department means a fire department that is:
(1) Served by both volunteer and full-time salaried fire fighters; and
(2) Recognized as such by the state fire marshal.
(b) Volunteer fire department means a fire department recognized as a bona fide volunteer fire department by the state fire marshal.
(c) Volunteer fire fighter means a person who serves actively in an unpaid capacity in a volunteer or combination fire department within this state as a fire fighter for the benefit or safety of the public.
Sec. 2. NRS 482.216 is hereby amended to read as follows:
482.216 1. Upon the request of a new vehicle dealer, the department may authorize the new vehicle dealer to:
κ2001 Statutes of Nevada, Page 1510 (CHAPTER 324, SB 257)κ
(a) Accept applications for the registration of the new motor vehicles he sells and the related fees and taxes;
(b) Issue certificates of registration to applicants who satisfy the requirements of this chapter; and
(c) Accept applications for the transfer of registration pursuant to NRS 482.399 if the applicant purchased from the new vehicle dealer a new vehicle to which the registration is to be transferred.
2. A new vehicle dealer who is authorized to issue certificates of registration pursuant to subsection 1 shall:
(a) Transmit the applications he receives to the department within the period prescribed by the department;
(b) Transmit the fees he collects from the applicants and properly account for them within the period prescribed by the department;
(c) Comply with the regulations adopted pursuant to subsection 4; and
(d) Bear any cost of equipment which is necessary to issue certificates of registration, including any computer hardware or software.
3. A new vehicle dealer who is authorized to issue certificates of registration pursuant to subsection 1 shall not:
(a) Charge any additional fee for the performance of those services;
(b) Receive compensation from the department for the performance of those services;
(c) Accept applications for the renewal of registration of a motor vehicle; or
(d) Accept an application for the registration of a motor vehicle if the applicant wishes to:
(1) Obtain special license plates pursuant to NRS 482.3667 to 482.3825, inclusive [;] , and section 1 of this act; or
(2) Claim the exemption from the governmental services tax provided pursuant to NRS 361.1565 to veterans and their relations.
4. The director shall adopt such regulations as are necessary to carry out the provisions of this section. The regulations adopted pursuant to this subsection must provide for:
(a) The expedient and secure issuance of license plates and decals by the department; and
(b) The withdrawal of the authority granted to a new vehicle dealer pursuant to subsection 1 if that dealer fails to comply with the regulations adopted by the department.
Sec. 3. NRS 482.3753 is hereby amended to read as follows:
482.3753 1. Except as otherwise provided in this section, the department, in cooperation with professional full-time salaried fire fighters in the State of Nevada, shall design, prepare and issue license plates that recognize current or former employment as a professional full-time salaried fire fighter using any colors and designs which the department deems appropriate. The department shall not design, prepare or issue the license plates unless it receives at least 250 applications for the issuance of those plates.
2. The department shall issue license plates that recognize current or former employment as a professional full-time salaried fire fighter for a passenger car or a light commercial vehicle upon application by a qualified person who is entitled to license plates pursuant to NRS 482.265 and who otherwise complies with the requirements for registration and licensing pursuant to this chapter. A person may request that personalized prestige license plates issued pursuant to NRS 482.3667 be combined with license plates that recognize current or former employment as a professional full-time salaried fire fighter if that person pays the fees for the personalized prestige license plates in addition to the fees for the license plates that recognize current or former employment as a professional full-time salaried fire fighter.
κ2001 Statutes of Nevada, Page 1511 (CHAPTER 324, SB 257)κ
license plates issued pursuant to NRS 482.3667 be combined with license plates that recognize current or former employment as a professional full-time salaried fire fighter if that person pays the fees for the personalized prestige license plates in addition to the fees for the license plates that recognize current or former employment as a professional full-time salaried fire fighter.
3. An application for the issuance or renewal of license plates that recognize current or former employment as a professional full-time salaried fire fighter is void unless it is accompanied by documentation which, in the determination of the department, provides reasonable proof of the identity of the applicant and proof of his [current] :
(a) Current employment as a professional full-time salaried fire fighter ; or [his status]
(b) Status as a [retired] former professional full-time salaried fire fighter [. Such documentation may include, but is not limited to:] who retired from employment after completing at least 10 years of creditable service as a fire fighter within this state with:
(1) A fire department; or
(2) A federal or state agency, the duties of which involve the prevention and suppression of fires, including, without limitation, the Bureau of Land Management and the division of forestry of the state department of conservation and natural resources.
4. Proof of an applicants current or former employment as a professional full-time salaried fire fighter must consist of:
(a) An identification card [which indicates that the applicant is currently employed as a professional fire fighter or is currently a member of a fire-fighters union; or
(b) Evidence of his] issued by the Professional Fire Fighters of Nevada or its successor;
(b) An identification card issued by the Nevada Fire Chiefs Association or its successor; or
(c) A letter certifying the applicants current or former employment as a professional full-time salaried fire fighter [.
4.] , which letter must be from:
(1) The Professional Fire Fighters of Nevada or its successor;
(2) The Nevada Fire Chiefs Association or its successor; or
(3) The chief officer of a federal or state agency, the duties of which involve the prevention and suppression of fires, including, without limitation, the Bureau of Land Management and the division of forestry of the state department of conservation and natural resources.
5. The fee payable to the department for license plates that recognize current or former employment as a professional full-time salaried fire fighter is $35, in addition to all other applicable registration and license fees and governmental services taxes. The license plates are renewable upon the payment to the department of $10 in addition to all other applicable registration and license fees and governmental services taxes.
[5.] 6. In addition to all other applicable registration and license fees and governmental services taxes and the fees prescribed in subsection 5, a person who requests a set of license plates that recognize current or former employment as a professional full-time salaried fire fighter must pay for the initial issuance of the plates an additional fee of $25 and for each renewal of the plates an additional fee of $20 to support facilities for the treatment of burns which are located within this state.
κ2001 Statutes of Nevada, Page 1512 (CHAPTER 324, SB 257)κ
renewal of the plates an additional fee of $20 to support facilities for the treatment of burns which are located within this state.
7. The department shall deposit the fees collected pursuant to subsection 6 with the state treasurer for credit to the state general fund. The state treasurer shall, on a quarterly basis, distribute the fees deposited pursuant to this subsection in equal shares to each facility for the treatment of burns that is located within this state.
8. If, during a registration year, the holder of license plates issued pursuant to the provisions of this section disposes of the vehicle to which the plates are affixed, [he may retain the plates and:
(a) Affix] the holder shall:
(a) Retain the plates and affix them to another vehicle that meets the requirements of this section if the transfer and registration fees are paid as set out in this chapter; or
(b) Within 30 days after removing the plates from the vehicle, return them to the department.
[6.] 9. As used in this section [, retired professional] :
(a) Facility for the treatment of burns means a facility that:
(1) Offers specialized services for the treatment of injuries resulting from burns; and
(2) Is part of or located within a hospital that has a center for the treatment of trauma which is designated as a level I center by the administrator of the health division of the department of human resources.
(b) Professional full-time salaried fire fighter means a person [who retired from employment with a fire department within this state after completing at least 10 years of creditable service as a fire fighter within this state.] employed in this state in a full-time salaried occupation of fire fighting for the benefit or safety of the public.
Sec. 4. NRS 482.500 is hereby amended to read as follows:
482.500 1. Except as otherwise provided in subsection 2 or 3, whenever upon application any duplicate or substitute certificate of registration, decal or number plate is issued, the following fees must be paid:
For a certificate of registration.......................................................................... $5.00
For every substitute number plate or set of plates........................................... 5.00
For every duplicate number plate or set of plates......................................... 10.00
For every decal displaying a county name....................................................... .50
For every other decal, license plate sticker or tab............................................ 5.00
2. The following fees must be paid for any replacement plate or set of plates issued for the following special license plates:
(a) For any special plate issued pursuant to NRS 482.3667, 482.3672, 482.3675, 482.370 to 482.376, inclusive, and section 1 of this act, or 482.379 to 482.3816, inclusive, a fee of $10.
(b) For any special plate issued pursuant to NRS 482.368, 482.3765, 482.377 or 482.378, a fee of $5.
(c) For any souvenir license plate issued pursuant to NRS 482.3825 or sample license plate issued pursuant to NRS 482.2703, a fee equal to that established by the director for the issuance of those plates.
3. A fee must not be charged for a duplicate or substitute decal requested pursuant to NRS 482.37635.
κ2001 Statutes of Nevada, Page 1513 (CHAPTER 324, SB 257)κ
4. The fees which are paid for duplicate number plates and decals displaying county names must be deposited with the state treasurer for credit to the motor vehicle fund and allocated to the department to defray the costs of duplicating the plates and manufacturing the decals.
5. As used in this section:
(a) Duplicate number plate means a license plate or a set of license plates issued to a registered owner which repeat the code of a plate or set of plates previously issued to the owner to maintain his registration using the same code.
(b) Substitute number plate means a license plate or a set of license plates issued in place of a previously issued and unexpired plate or set of plates. The plate or set of plates does not repeat the code of the previously issued plate or set.
Sec. 5. Sections 2 and 3 of Senate Bill No. 414 of this session are hereby amended to read as follows:
Sec. 2. NRS 482.216 is hereby amended to read as follows:
482.216 1. Upon the request of a new vehicle dealer, the department may authorize the new vehicle dealer to:
(a) Accept applications for the registration of the new motor vehicles he sells and the related fees and taxes;
(b) Issue certificates of registration to applicants who satisfy the requirements of this chapter; and
(c) Accept applications for the transfer of registration pursuant to NRS 482.399 if the applicant purchased from the new vehicle dealer a new vehicle to which the registration is to be transferred.
2. A new vehicle dealer who is authorized to issue certificates of registration pursuant to subsection 1 shall:
(a) Transmit the applications he receives to the department within the period prescribed by the department;
(b) Transmit the fees he collects from the applicants and properly account for them within the period prescribed by the department;
(c) Comply with the regulations adopted pursuant to subsection 4; and
(d) Bear any cost of equipment which is necessary to issue certificates of registration, including any computer hardware or software.
3. A new vehicle dealer who is authorized to issue certificates of registration pursuant to subsection 1 shall not:
(a) Charge any additional fee for the performance of those services;
(b) Receive compensation from the department for the performance of those services;
(c) Accept applications for the renewal of registration of a motor vehicle; or
(d) Accept an application for the registration of a motor vehicle if the applicant wishes to:
(1) Obtain special license plates pursuant to NRS 482.3667 to 482.3825, inclusive, [and] section 1 of Senate Bill No. 257 of this [act;] session and section 1 of this act; or
(2) Claim the exemption from the governmental services tax provided pursuant to NRS 361.1565 to veterans and their relations.
κ2001 Statutes of Nevada, Page 1514 (CHAPTER 324, SB 257)κ
4. The director shall adopt such regulations as are necessary to carry out the provisions of this section. The regulations adopted pursuant to this subsection must provide for:
(a) The expedient and secure issuance of license plates and decals by the department; and
(b) The withdrawal of the authority granted to a new vehicle dealer pursuant to subsection 1 if that dealer fails to comply with the regulations adopted by the department.
Sec. 3. NRS 482.500 is hereby amended to read as follows:
482.500 1. Except as otherwise provided in subsection 2 or 3, whenever upon application any duplicate or substitute certificate of registration, decal or number plate is issued, the following fees must be paid:
For a certificate of registration............................................................. $5.00
For every substitute number plate or set of plates.............................. 5.00
For every duplicate number plate or set of plates............................ 10.00
For every decal displaying a county name......................................... .50
For every other decal, license plate sticker or tab............................... 5.00
2. The following fees must be paid for any replacement plate or set of plates issued for the following special license plates:
(a) For any special plate issued pursuant to NRS 482.3667, 482.3672, 482.3675, 482.370 to 482.376, inclusive, and section 1 of Senate Bill No. 257 of this [act,] session, or 482.379 to 482.3816, inclusive, and section 1 of this act, a fee of $10.
(b) For any special plate issued pursuant to NRS 482.368, 482.3765, 482.377 or 482.378, a fee of $5.
(c) For any souvenir license plate issued pursuant to NRS 482.3825 or sample license plate issued pursuant to NRS 482.2703, a fee equal to that established by the director for the issuance of those plates.
3. A fee must not be charged for a duplicate or substitute of a decal [requested] issued pursuant to NRS 482.37635.
4. The fees which are paid for duplicate number plates and decals displaying county names must be deposited with the state treasurer for credit to the motor vehicle fund and allocated to the department to defray the costs of duplicating the plates and manufacturing the decals.
5. As used in this section:
(a) Duplicate number plate means a license plate or a set of license plates issued to a registered owner which repeat the code of a plate or set of plates previously issued to the owner to maintain his registration using the same code.
(b) Substitute number plate means a license plate or a set of license plates issued in place of a previously issued and unexpired plate or set of plates. The plate or set of plates does not repeat the code of the previously issued plate or set.
Sec. 6. For the period beginning July 1, 2001, through July 1, 2002, the provisions of NRS 482.280 to the contrary notwithstanding, the department of motor vehicles and public safety:
1. Shall cooperate with a representative of the Professional Fire Fighters of Nevada and of the Nevada Fire Chiefs Association in their efforts to assist the department in:
κ2001 Statutes of Nevada, Page 1515 (CHAPTER 324, SB 257)κ
(a) Identifying persons who:
(1) Possess license plates issued pursuant to NRS 482.3753; and
(2) Do not meet the eligibility requirements set forth in NRS 482.3753.
(b) Ensuring that ineligible persons do not possess license plates issued pursuant to NRS 482.3753.
2. Shall, upon receipt of an application for renewal, suspend the registration of a vehicle for which a license plate has been issued pursuant to NRS 482.3753 to a person who does not meet the eligibility requirements set forth in NRS 482.3753 until the license plates are surrendered to the department.
3. Shall not accept an application for the renewal of a license plate issued pursuant to NRS 482.3753 that is not accompanied by the required proof of eligibility.
Sec. 7. On or before July 1, 2005, the department of motor vehicles and public safety shall determine and publicly declare the number of applications it has received for the issuance of license plates pursuant to section 1 of this act.
Sec. 8. 1. This section and sections 1 and 4 to 7, inclusive, of this act become effective on July 1, 2001.
2. Sections 2 and 3 of this act become effective at 12:01 a.m. on July 1, 2001.
3. The amendatory provisions of sections 1, 2 and 4 of this act expire by limitation on July 1, 2005, if on that date the department of motor vehicles and public safety has received fewer than 250 applications for the issuance of license plates pursuant to section 1 of this act.
________
Senate Bill No. 535Committee on Natural Resources
CHAPTER 325
AN ACT relating to air pollution; authorizing the local air pollution control agency in certain counties to establish a program to reduce emissions of air pollutants using credits to allow a certain level of air contaminant which may be traded or sold; requiring such an agency to adopt certain regulations concerning such a program; and providing other matters properly relating thereto.
[Approved: May 31, 2001]
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. NRS 445B.500 is hereby amended to read as follows:
445B.500 1. Except as otherwise provided in this section and in NRS 445B.310:
(a) The district board of health, county board of health or board of county commissioners in each county whose population is 100,000 or more shall establish a program for the control of air pollution and administer the program within its jurisdiction unless superseded.
(b) The program [must:
(1) Include] :
(1) Must include, without limitation, standards for the control of emissions, emergency procedures and variance procedures established by ordinance or local regulation which are equivalent to or stricter than those established by statute or state regulation; [and
κ2001 Statutes of Nevada, Page 1516 (CHAPTER 325, SB 535)κ
ordinance or local regulation which are equivalent to or stricter than those established by statute or state regulation; [and
(2) Provide]
(2) May, in a county whose population is 400,000 or more, include requirements for the creation, receipt and exchange for consideration of credits to reduce and control air contaminants in accordance with NRS 445B.508; and
(3) Must provide for adequate administration, enforcement, financing and staff.
(c) The district board of health, county board of health or board of county commissioners is designated as the air pollution control agency of the county for the purposes of NRS 445B.100 to 445B.640, inclusive, and the federal act insofar as it pertains to local programs, and that agency is authorized to take all action necessary to secure for the county the benefits of the federal act.
(d) Powers and responsibilities provided for in NRS 445B.210, 445B.240 to 445B.450, inclusive, 445B.560, 445B.570, 445B.580 and 445B.640 are binding upon and inure to the benefit of local air pollution control authorities within their jurisdiction.
2. The local air pollution control board shall carry out all provisions of NRS 445B.215 with the exception that notices of public hearings must be given in any newspaper, qualified pursuant to the provisions of chapter 238 of NRS, once a week for 3 weeks. The notice must specify with particularity the reasons for the proposed regulations and provide other informative details. NRS 445B.215 does not apply to the adoption of existing regulations upon transfer of authority as provided in NRS 445B.610.
3. In a county whose population is 400,000 or more, the local air pollution control board may delegate to an independent hearing officer or hearing board its authority to determine violations and levy administrative penalties for violations of the provisions of NRS 445B.100 to 445B.450, inclusive, and 445B.500 to 445B.640, inclusive, or any regulation adopted pursuant to those sections. If such a delegation is made, 17.5 percent of any penalty collected must be deposited in the county treasury in an account to be administered by the local air pollution control board to a maximum of $17,500 per year. The money in the account may only be used to defray the administrative expenses incurred by the local air pollution control board in enforcing the provisions of NRS 445B.100 to 445B.640, inclusive. The remainder of the penalty must be deposited in the county school district fund of the county where the violation occurred.
4. Any county whose population is less than 100,000 or any city may meet the requirements of this section for administration and enforcement through cooperative or interlocal agreement with one or more other counties, or through agreement with the state, or may establish its own program for the control of air pollution. If the county establishes such a program, it is subject to the approval of the commission.
5. No district board of health, county board of health or board of county commissioners may adopt any regulation or establish a compliance schedule, variance order or other enforcement action relating to the control of emissions from plants which generate electricity by using steam produced by the burning of fossil fuel.
κ2001 Statutes of Nevada, Page 1517 (CHAPTER 325, SB 535)κ
6. For the purposes of this section, plants which generate electricity by using steam produced by the burning of fossil fuel means plants that burn fossil fuels in a boiler to produce steam for the production of electricity. The term does not include any plant which uses technology for a simple or combined cycle combustion turbine, regardless of whether the plant includes duct burners.
Sec. 2. NRS 445B.508 is hereby amended to read as follows:
445B.508 1. In a county whose population is 400,000 or more, a district board of health, county board of health or board of county commissioners may, as a part of its program for the control of air pollution established pursuant to NRS 445B.500, require each person or entity that is proposing to locate a new source of air pollution within its jurisdiction or to modify an existing source of air pollution within its jurisdiction in such a way as to increase emissions of air pollutants, to reduce or mitigate any increase in emissions in accordance with regulations adopted by such board.
2. If a district board of health, county board of health or board of county commissioners imposes the requirement described in subsection 1, its program established pursuant to NRS 445B.500 must:
(a) Provide a method for determining credits which results in credits that are quantifiable, surplus and legally enforceable;
(b) Set forth the manner in which credits will be banked and traded, and the manner in which such transactions will be tracked and accounted for by the board; and
(c) By not later than January 1, 2002, prohibit any person or entity from purchasing or selling credits of one type of pollutant if such credits will be used subsequently to produce a different type of pollutant.
3. If a county operates a program [in which] for the control of air pollution that allows a person operating or responsible for the existence of a source [of air contaminant may] to earn credits for maintaining or reducing the level of air contaminant emitted from the source, [such a] the program:
(a) Must allow the person to earn credits for reducing the level of air contaminant emitted from that source through the use of solar energy; and
(b) Must not allow the person to earn credits for reducing the level of air contaminant emitted from that source if such a reduction is required as a component of a penalty imposed against the person.
[2.] 4. A credit earned pursuant to this section does not constitute an interest in property.
5. As used in this section [, credit] :
(a) Credit means an administratively created [right that:
(a) Entitles] asset that may:
(1) Entitle a person operating or responsible for the existence of a source [of air contaminant] to allow the source to emit a certain level of air contaminant [; and
(b) May be] above a baseline that is determined by the board;
(2) Be used to comply with the requirements of a permit; and
(3) Be traded or sold to another person.
(b) Surplus means that a credit is not earned by compliance with a requirement of the state implementation plan adopted by this state pursuant to 42 U.S.C. § 7410 or any other federal, state or local law, ordinance or regulation.
κ2001 Statutes of Nevada, Page 1518 (CHAPTER 325, SB 535)κ
Sec. 3. On or before February 1, 2003, a board that adopts regulations pursuant to NRS 445B.508 shall prepare and submit to the director of the legislative counsel bureau, for submission to the 72nd session of the Nevada legislature, a report concerning the programs establishing credits for the reduction of emissions.
Sec. 4. This act becomes effective upon passage and approval.
________
Assembly Bill No. 15Assemblywoman Giunchigliani
Joint Sponsor: Senator Mathews
CHAPTER 326
AN ACT relating to the welfare of children; requiring the establishment of a program to provide supportive assistance to certain persons who obtain the legal guardianship of certain children; and providing other matters properly relating thereto.
[Approved: June 1, 2001]
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. Chapter 422 of NRS is hereby amended by adding thereto the provisions set forth as sections 2, 3 and 4 of this act.
Sec. 2. As used in this section and sections 3 and 4 of this act, unless the context otherwise requires, qualifying relative means a person specified in 45 C.F.R. § 233.90(c)(1)(v)(A).
Sec. 3. 1. The department, through a division of the department designated by the director, shall establish and administer a program to provide supportive assistance to qualiying relatives of children who provide care for and obtain the legal guardianship of those children.
2. As a condition to the provision of any supportive assistance pursuant to this section:
(a) The child must:
(1) Have been placed in the care of his qualifying relative for not less than 6 months; and
(2) If he is 14 years of age or older, consent to the legal guardianship;
(b) The qualifying relative must:
(1) Reside in this state;
(2) Have attained such a minimum age as the department specifies by regulation;
(3) Verify his relationship to the child; and
(4) File for and obtain court approval of the legal guardianship and comply with any requirements imposed by the court; and
(c) The department must determine that the personal and criminal history of the qualifying relative is satisfactory.
3. The supportive assistance provided pursuant to this section must include, within the limitations of available funding:
(a) Reimbursement of all or a portion of the legal fees incurred by the qualifying relative to establish the legal guardianship;
κ2001 Statutes of Nevada, Page 1519 (CHAPTER 326, AB 15)κ
(b) Payments of not more than the amount that the department would provide to a foster parent if the child had been placed in foster care;
(c) Assistance with:
(1) Child care;
(2) Respite care; and
(3) Transportation; and
(d) Any other assistance the department deems appropriate.
4. The department shall adopt such regulations as are necessary to carry out the provisions of this section.
Sec. 4. 1. An applicant for the receipt of supportive assistance provided pursuant to section 3 of this act shall submit to the department a complete set of his fingerprints and written permission authorizing the department to forward those fingerprints to the central repository for Nevada records of criminal history for submission to the Federal Bureau of Investigation for its report to enable the department to determine whether the criminal history of the applicant is satisfactory.
2. The department may exchange with the central repository or the Federal Bureau of Investigation any information respecting the fingerprints submitted.
3. When a report from the Federal Bureau of Investigation is received by the central repository, it shall immediately forward a copy of the report to the department.
Sec. 5. NRS 422.240 is hereby amended to read as follows:
422.240 1. Money to carry out the provisions of NRS 422.001 to 422.410, inclusive, and sections 2, 3 and 4 of this act and NRS 422.580, including, without limitation, any federal money allotted to the State of Nevada pursuant to the program to provide temporary assistance for needy families and the program for child care and development, must be provided by appropriation by the legislature from the state general fund.
2. Disbursements for the purposes of NRS 422.001 to 422.410, inclusive, and sections 2, 3 and 4 of this act and NRS 422.580 must be made upon claims duly filed, audited and allowed in the same manner as other money in the state treasury is disbursed.
________
κ2001 Statutes of Nevada, Page 1520κ
Senate Bill No. 153Senator Schneider
CHAPTER 327
AN ACT relating to cosmetology; requiring the state board of cosmetology to provide examinations for licensure as a cosmetologist in English and Spanish; establishing a procedure pursuant to which the board may offer examinations for licensure as a cosmetologist in other languages; and providing other matters properly relating thereto.
[Approved: June 1, 2001]
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. Chapter 644 of NRS is hereby amended by adding thereto a new section to read as follows:
1. The board:
(a) Shall provide examinations for licensure as a cosmetologist in English and, upon the request of an applicant for licensure as a cosmetologist, in Spanish; and
(b) May provide examinations for licensure as a cosmetologist in any other language upon the request of an applicant, if the board determines that providing the examination in that language is in the best interests of the public.
2. A request for an examination for licensure as a cosmetologist to be translated into a language other than English or Spanish must be filed with the board by the applicant making the request at least 6 months before the scheduled examination. The board shall keep all such requests on file.
3. The board shall impose a fee upon the applicants who file requests for an examination for licensure as a cosmetologist to be translated into a language other than English or Spanish. The fee must be sufficient to ensure that the applicants bear the full cost for the development, preparation, administration, grading and evaluation of the translated examination. The fee is in addition to all other fees that must be paid by applicants for the examination for licensure as a cosmetologist.
4. In determining whether it is in the best interests of the public to translate an examination for licensure as a cosmetologist into a language other than English or Spanish, the board shall consider the percentage of the population within this state whose native language is the language for which the translated examination is sought.
Sec. 2. NRS 644.435 is hereby amended to read as follows:
644.435 1. If the board receives a copy of a court order issued pursuant to NRS 425.540 that provides for the suspension of all professional, occupational and recreational licenses, certificates and permits issued to a person who has been issued a license or been registered pursuant to NRS 644.190 to 644.330, inclusive, and section 1 of this act, the board shall deem the license or registration issued to that person to be suspended at the end of the 30th day after the date on which the court order was issued unless the board receives a letter issued by the district attorney or other public agency pursuant to NRS 425.550 to the holder of the license or registration stating that the holder of the license or registration has complied with the subpoena or warrant or has satisfied the arrearage pursuant to NRS 425.560.
κ2001 Statutes of Nevada, Page 1521 (CHAPTER 327, SB 153)κ
2. The board shall reinstate a license or registration issued pursuant to NRS 644.190 to 644.330, inclusive, and section 1 of this act, that has been suspended by a district court pursuant to NRS 425.540 if the board receives a letter issued by the district attorney or other public agency pursuant to NRS 425.550 to the person whose license or registration was suspended stating that the person whose license or registration was suspended has complied with the subpoena or warrant or has satisfied the arrearage pursuant to NRS 425.560.
Sec. 3. 1. This section becomes effective upon passage and approval.
2. Sections 1 and 2 of this act become effective upon passage and approval for the purposes of adopting regulations and taking such other actions as are necessary to carry out the provisions of this act, and on January 1, 2002, for all other purposes.
3. Section 2 of this act expires by limitation on the date on which the provisions of 42 U.S.C. § 666 requiring each state to establish procedures under which the state has authority to withhold or suspend, or to restrict the use of professional, occupational and recreational licenses of persons who:
(a) Have failed to comply with a subpoena or warrant relating to a proceeding to determine the paternity of a child or to establish or enforce an obligation for the support of a child; or
(b) Are in arrears in the payment for the support of one or more children,
are repealed by the Congress of the United States.
________
Senate Bill No. 156Senators Shaffer, Care and Titus
CHAPTER 328
AN ACT relating to taxation; increasing and providing for the adjustment of the amount of the exemptions from property and vehicle privilege taxes for veterans and veterans organizations; increasing the maximum amount that the state treasurer may accept from certain persons for credit to the veterans home account; and providing other matters properly relating thereto.
[Approved: June 1, 2001]
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. NRS 361.090 is hereby amended to read as follows:
361.090 1. The property, to the extent of [$1,000] 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;
(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
κ2001 Statutes of Nevada, Page 1522 (CHAPTER 328, SB 156)κ
(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,
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 [$1,000] $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.
[3.] 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.
[4.] 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,
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.] 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.
[6.] 7. Before allowing any veterans 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.
κ2001 Statutes of Nevada, Page 1523 (CHAPTER 328, SB 156)κ
[7.] 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. 2. NRS 361.090 is hereby amended to read as follows:
361.090 1. The property, to the extent of [the] $2,000 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;
(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,
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] $2,000 assessed valuation of property in which such a person has any interest [,] shall be deemed the property of that person.
[4.] 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.
[5.] 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,
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.
κ2001 Statutes of Nevada, Page 1524 (CHAPTER 328, SB 156)κ
[6.] 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.
[7.] 6. Before allowing any veterans 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.] 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. 3. 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 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 account 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 account established pursuant to NRS 417.145. The state treasurer shall not accept :
(a) For fiscal year 2001-2002, more than a total of [$1,000,000] $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. 4. 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 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 account 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.
κ2001 Statutes of Nevada, Page 1525 (CHAPTER 328, SB 156)κ
3. The county assessor shall deposit any money received pursuant to this section with the state treasurer for credit to the veterans home account 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,] $2,000,000 for credit to the account pursuant to this section and NRS 371.1035 during any fiscal year.
Sec. 5. 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 veterans 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 [$10,000] $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 [$7,500] $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 [$5,000] $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.
[3.] 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.
[4.] 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 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.
κ2001 Statutes of Nevada, Page 1526 (CHAPTER 328, SB 156)κ
[5.] 6. Before allowing any exemption pursuant to the provisions of this section, the county assessor shall require proof of the applicants 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.] 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 [4 and 5.] 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.
[7.] 8. If a tax exemption is allowed under this section, the claimant is not entitled to an exemption under NRS 361.090.
[8.] 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. 6. 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 veterans 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] $20,000 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
κ2001 Statutes of Nevada, Page 1527 (CHAPTER 328, SB 156)κ
(3) For fiscal year 2003-2004,] an exemption of [$13,125] $15,000 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] $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.
[4.] 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.
[5.] 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 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.] 5. Before allowing any exemption pursuant to the provisions of this section, the county assessor shall require proof of the applicants 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.] 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 [5 and 6.] 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.
κ2001 Statutes of Nevada, Page 1528 (CHAPTER 328, SB 156)κ
[8.] 7. If a tax exemption is allowed under this section, the claimant is not entitled to an exemption under NRS 361.090.
[9.] 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. 7. NRS 361.095 is hereby amended to read as follows:
361.095 1. The funds, furniture, paraphernalia and regalia owned and used exclusively by any post of any national organization of [ex-service men or women] ex-servicemen or ex-servicewomen for the legitimate purposes and customary objects of such posts [shall be] are exempt from taxation, but such an exemption [shall in no case] must not exceed :
(a) For fiscal year 2001-2002, the sum of [$5,000] $6,250 assessed valuation to any one post or organization thereof [.] ;
(b) For fiscal year 2002-2003, the sum of $7,500 assessed valuation to any one post or organization thereof; and
(c) For fiscal year 2003-2004, the sum of $8,750 assessed valuation to any one post or organization thereof.
2. The buildings, with their fixtures and the lots of ground on which they stand, used for its legitimate purposes and necessary thereto, of any such organization [shall be] are exempt from taxation, but when any such property is used for purposes other than those of such an organization, and a rent or other valuable consideration is received for its use, the property so used [shall] must be taxed.
3. Where any structure or parcel of land is used partly for the purposes of such an organization and partly for rental purposes, the area used for rental purposes [shall] must be assessed separately and that portion only [shall] may be taxed.
Sec. 8. NRS 361.095 is hereby amended to read as follows:
361.095 1. The funds, furniture, paraphernalia and regalia owned and used exclusively by any post of any national organization of ex-servicemen or ex-servicewomen for the legitimate purposes and customary objects of such posts are exempt from taxation, but such an exemption must not exceed [:
(a) For fiscal year 2001-2002,] the sum of [$6,250] $10,000 assessed valuation to any one post or organization thereof . [;
(b) For fiscal year 2002-2003, the sum of $7,500 assessed valuation to any one post or organization thereof; and
(c) For fiscal year 2003-2004, the sum of $8,750 assessed valuation to any one post or organization thereof.]
2. The buildings, with their fixtures and the lots of ground on which they stand, used for its legitimate purposes and necessary thereto, of any such organization are exempt from taxation, but when any such property is used for purposes other than those of such an organization, and a rent or other valuable consideration is received for its use, the property so used must be taxed.
κ2001 Statutes of Nevada, Page 1529 (CHAPTER 328, SB 156)κ
3. Where any structure or parcel of land is used partly for the purposes of such an organization and partly for rental purposes, the area used for rental purposes must be assessed separately and that portion only may be taxed.
4. Beginning with the 2005-2006 fiscal year, the monetary amount in subsection 1 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. 9. NRS 371.103 is hereby amended to read as follows:
371.103 1. Vehicles, to the extent of [$1,000] 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;
(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,
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 [$1,000] $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.
[3.] 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, to the person each year following a year in which the exemption was allowed for that person.
κ2001 Statutes of Nevada, Page 1530 (CHAPTER 328, SB 156)κ
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.] 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.
[5.] 6. Before allowing any veterans 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.] 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. 10. NRS 371.103 is hereby amended to read as follows:
371.103 1. Vehicles, to the extent of [the] $2,000 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;
(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,
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] $2,000 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.
κ2001 Statutes of Nevada, Page 1531 (CHAPTER 328, SB 156)κ
[4.] 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,
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.] 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.
[6.] 5. Before allowing any veterans 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.] 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. 11. 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 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 account 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 account established pursuant to NRS 417.145. The state treasurer shall not accept :
(a) For fiscal year 2001-2002, more than a total [$1,000,000] of $1,250,000;
(b) For fiscal year 2002-2003, more than a total of $1,500,000; and
κ2001 Statutes of Nevada, Page 1532 (CHAPTER 328, SB 156)κ
(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. 12. 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 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 account 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 account 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,] $2,000,000 for credit to the account pursuant to this section and NRS 361.0905 during any fiscal year.
Sec. 13. 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 veterans 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 [$10,000] $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 [$7,500] $9,375 of determined valuation; [or]
(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 [$5,000] $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 [$10,000] $12,500 determined valuation of vehicles in which an applicant has any interest ;
κ2001 Statutes of Nevada, Page 1533 (CHAPTER 328, SB 156)κ
(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 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. Before allowing any exemption pursuant to the provisions of this section, the department shall require proof of the applicants 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. 14. 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 veterans exemption from the payment of governmental services taxes on vehicles of the following determined valuations:
(a) If he has a disability of 100 percent , [:
κ2001 Statutes of Nevada, Page 1534 (CHAPTER 328, SB 156)κ
(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] $20,000 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] $15,000 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] $10,000 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] $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 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. Before allowing any exemption pursuant to the provisions of this section, the department shall require proof of the applicants 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;
κ2001 Statutes of Nevada, Page 1535 (CHAPTER 328, SB 156)κ
(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. 15. 1. This section and sections 1, 3, 5, 7, 9 and 11 of this act become effective on July 1, 2001.
2. Section 13 of this act becomes effective at 12:01 a.m. on July 1, 2001.
3. Sections 2, 4, 6, 8, 10, 12 and 14 of this act become effective on July 1, 2004.
________
Senate Bill No. 175Senators Schneider, Neal, Mathews, Wiener, Care, Titus and Shaffer
Joint Sponsors: Assemblymen Giunchigliani, Parks, Beers, Carpenter, Chowning, Humke, Manendo and Nolan
CHAPTER 329
AN ACT relating to disabled persons; creating an exception for certain organizations to the competitive bidding process for purchasing by local governments; requiring the committee on employment of persons with disabilities, if created by the governor, to establish a program to encourage and facilitate the purchase of commodities and services from certain organizations by agencies of state and local government; and providing other matters properly relating thereto.
[Approved: June 1, 2001]
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. Chapter 332 of NRS is hereby amended by adding thereto a new section to read as follows:
1. A governing body of a local government or its authorized representative may award, without complying with the requirements for competitive bidding set forth in this chapter, a contract for services or for the purchase of supplies, materials, equipment or labor to an organization or agency whose primary purpose is the training and employment of persons with a mental or physical disability, including, without limitation, a community-based training center for the care and training of mentally and functionally retarded persons described in chapter 435 of NRS.
κ2001 Statutes of Nevada, Page 1536 (CHAPTER 329, SB 175)κ
or agency whose primary purpose is the training and employment of persons with a mental or physical disability, including, without limitation, a community-based training center for the care and training of mentally and functionally retarded persons described in chapter 435 of NRS.
2. An organization or agency that wishes to submit a bid for such a contract must establish a fair-market price for those services, supplies, materials, equipment or labor by conducting a market survey and must include the survey with the bid submitted to the local government.
Sec. 2. NRS 333.375 is hereby amended to read as follows:
333.375 1. The provisions of NRS 331.100 notwithstanding, the [director] purchasing division may award without accepting competitive bids a contract for services or the purchase of commodities to organizations or agencies whose primary purpose is the training and employment of [handicapped persons. He shall establish by market survey] persons with a mental or physical disability, including, without limitation, a community-based training center for the care and training of mentally and functionally retarded persons described in chapter 435 of NRS.
2. An organization or agency that wishes to submit a bid for such a contract must establish a fair-market price for those services or commodities [.] by conducting a market survey and must include the survey with the bid submitted to the purchasing division.
Sec. 3. Chapter 334 of NRS is hereby amended by adding thereto a new section to read as follows:
1. If the governor has created a committee on employment of persons with disabilities, the committee shall establish a program to encourage and facilitate purchases by agencies of commodities and services from organizations.
2. The program may include:
(a) A method for assisting an agency that wishes to purchase commodities or services from an organization to locate such commodities and services that meet the needs of the agency;
(b) A method for assisting an organization to locate an agency that wishes to purchase commodities or services from organizations;
(c) A method for encouraging agencies to purchase commodities and services from organizations;
(d) A method to review objections to an award of a contract to an organization, which method must be limited to a review of the process used for awarding the contract to ensure that the appropriate procedures were followed in awarding the contract;
(e) The establishment of a percentage, not to exceed 4 percent, of the full amount of payment to an organization which is awarded a contract for all commodities and services to be provided to the agency pursuant to the contract that is sufficient to pay the cost to the committee of establishing and administering the program; and
(f) A method for collecting information from an agency in a report to the committee, which report may include, without limitation:
(1) The number of persons currently employed at the agency who are mentally or physically disabled; and
(2) The number of contracts the agency has entered into pursuant to the program which are currently in effect and a list of the organizations with which the agency has entered such contracts.
κ2001 Statutes of Nevada, Page 1537 (CHAPTER 329, SB 175)κ
3. In administering the program, the committee on employment of persons with disabilities shall, upon request of an agency or organization, assist the agency or organization in establishing a contract for the purchase of commodities or services.
4. A contract entered into pursuant to the program must provide for a payment to the committee in an amount equal to the full amount of payment to the organization for all commodities and services to be provided to the agency pursuant to the contract multiplied by the percentage established pursuant to paragraph (e) of subsection 2.
5. As used in this section:
(a) Agency means a local government as defined in NRS 332.015 and using agencies as defined in NRS 333.020.
(b) Organization means an organization whose primary purpose is the training and employment of mentally or physically disabled persons, including, without limitation, community-based training centers for the care and training of mentally and functionally retarded persons described in chapter 435 of NRS.
Sec. 4. This act becomes effective on July 1, 2001.
________
Senate Bill No. 273Senator Rhoads
CHAPTER 330
AN ACT relating to taxation; exempting from the local school support tax and certain analogous taxes certain systems designed or adapted to use renewable energy to generate electricity; and providing other matters properly relating thereto.
[Approved: June 1, 2001]
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. Chapter 374 of NRS is hereby amended by adding thereto a new section to read as follows:
1. There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in this state of, any product or system designed or adapted to use renewable energy to generate electricity and all of its integral components.
2. As used in this section:
(a) Biomass means any organic matter that is available on a renewable basis, including, without limitation:
(1) Agricultural crops and agricultural wastes and residues;
(2) Wood and wood wastes and residues;
(3) Animal wastes;
(4) Municipal wastes; and
(5) Aquatic plants.
(b) Fuel cell means a device or contrivance that, through the chemical process of combining ions of hydrogen and oxygen, produces electricity and water.
(c) Renewable energy means a source of energy that occurs naturally or is regenerated naturally, including, without limitation:
(1) Biomass;
κ2001 Statutes of Nevada, Page 1538 (CHAPTER 330, SB 273)κ
(2) Fuel cells;
(3) Geothermal energy;
(4) Solar energy;
(5) Waterpower; and
(6) Wind.
The term does not include coal, natural gas, oil, propane or any other fossil fuel, or nuclear energy.
(d) System designed or adapted to use renewable energy to generate electricity means a system of related components:
(1) From which at least 75 percent of the electricity generated is produced from one or more sources of renewable energy; and
(2) That is designed to work as an integral package such that the system is not complete without one of its related components.
Sec. 2. NRS 374.265 is hereby amended to read as follows:
374.265 Exempted from the taxes imposed by this chapter, as used in NRS 374.265 to 374.355, inclusive, and section 1 of this act, means exempted from the computation of the amount of taxes imposed.
Sec. 3. 1. This section become effective on July 1, 2001.
2. Sections 1 and 2 of this act become effective on July 1, 2001, for the purpose of adopting regulations and on January 1, 2002, for all other purposes.
3. This act expires by limitation on June 30, 2003.
________
Senate Bill No. 376Committee on Taxation
CHAPTER 331
AN ACT relating to taxation; providing an exemption from the taxes on personal property for certain property of nonresidents that is located in this state; repealing the provisions establishing the committee for assessing livestock; expanding the circumstances under which a senior citizen may receive a refund pursuant to the Senior Citizens Property Tax Assistance Act; expanding the property tax exemption for widows to include all surviving spouses; authorizing the county assessor to deposit certain overpayments of taxes in the county treasury unless the taxpayer requests a refund of the overpayment; exempting certain deficient payments of taxes from collection; removing certain duties of county assessors and county treasurers concerning the taxation of animals; and providing other matters properly relating thereto.
[Approved: June 1, 2001]
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. NRS 360.235 is hereby amended to read as follows:
360.235 [Any] Except as otherwise required in NRS 361.485, any amount determined to be refundable by the department after an audit must be refunded or credited to any amount due from the taxpayer.
Sec. 2. NRS 360.291 is hereby amended to read as follows:
360.291 1. The legislature hereby declares that each taxpayer has the right:
(a) To be treated by officers and employees of the department with courtesy, fairness, uniformity, consistency and common sense.
κ2001 Statutes of Nevada, Page 1539 (CHAPTER 331, SB 376)κ
(b) To a prompt response from the department to each communication from the taxpayer.
(c) To provide the minimum documentation and other information as may reasonably be required by the department to carry out its duties.
(d) To written explanations of common errors, oversights and violations that taxpayers experience and instructions on how to avoid such problems.
(e) To be notified, in writing, by the department whenever its officer, employee or agent determines that the taxpayer is entitled to an exemption or has been taxed or assessed more than is required by law.
(f) To written instructions indicating how the taxpayer may petition for:
(1) An adjustment of an assessment;
(2) A refund or credit for overpayment of taxes, interest or penalties; or
(3) A reduction in or the release of a bond or other form of security required to be furnished pursuant to the provisions of this Title that are administered by the department.
(g) [To] Except as otherwise provided in NRS 361.485, to recover an overpayment of taxes promptly upon the final determination of such an overpayment.
(h) To obtain specific advice from the department concerning taxes imposed by the state.
(i) In any meeting with the department, including an audit, conference, interview or hearing:
(1) To an explanation by an officer, agent or employee of the department that describes the procedures to be followed and the taxpayers rights thereunder;
(2) To be represented by himself or anyone who is otherwise authorized by law to represent him before the department;
(3) To make an audio recording using the taxpayers own equipment and at the taxpayers own expense; and
(4) To receive a copy of any document or audio recording made by or in the possession of the department relating to the determination or collection of any tax for which the taxpayer is assessed, upon payment of the actual cost to the department of making the copy.
(j) To a full explanation of the departments authority to assess a tax or to collect delinquent taxes, including the procedures and notices for review and appeal that are required for the protection of the taxpayer. An explanation which meets the requirements of this section must also be included with each notice to a taxpayer that an audit will be conducted by the department.
(k) To the immediate release of any lien which the department has placed on real or personal property for the nonpayment of any tax when:
(1) The tax is paid;
(2) The period of limitation for collecting the tax expires;
(3) The lien is the result of an error by the department;
(4) The department determines that the taxes, interest and penalties are secured sufficiently by a lien on other property;
(5) The release or subordination of the lien will not jeopardize the collection of the taxes, interest and penalties;
(6) The release of the lien will facilitate the collection of the taxes, interest and penalties; or
(7) The department determines that the lien is creating an economic hardship.
κ2001 Statutes of Nevada, Page 1540 (CHAPTER 331, SB 376)κ
(l) To the release or reduction of a bond or other form of security required to be furnished pursuant to the provisions of this Title by the department in accordance with applicable statutes and regulations.
(m) To be free from investigation and surveillance by an officer, agent or employee of the department for any purpose that is not directly related to the administration of the provisions of this Title that are administered by the department.
(n) To be free from harassment and intimidation by an officer, agent or employee of the department for any reason.
(o) To have statutes imposing taxes and any regulations adopted pursuant thereto construed in favor of the taxpayer if those statutes or regulations are of doubtful validity or effect, unless there is a specific statutory provision that is applicable.
2. The provisions of this Title governing the administration and collection of taxes by the department must not be construed in such a manner as to interfere or conflict with the provisions of this section or any applicable regulations.
3. The provisions of this section apply to any tax administered and collected pursuant to the provisions of this Title or any applicable regulations by the department.
Sec. 3. NRS 360.2935 is hereby amended to read as follows:
360.2935 [A] Except as otherwise provided in NRS 361.485, a taxpayer is entitled to receive on any overpayment of taxes, after the offset required by NRS 360.320 has been made, a refund together with interest at a rate determined pursuant to NRS 17.130. No interest is allowed on a refund of any penalties or interest paid by a taxpayer.
Sec. 4. Chapter 361 of NRS is hereby amended by adding thereto the provisions set forth as sections 5 to 8, inclusive, of this act.
Sec. 5. Manufactured home has the meaning ascribed to it in NRS 489.113.
Sec. 6. (Deleted by amendment.)
Sec. 7. A senior citizen is entitled to a refund calculated pro rata pursuant to NRS 361.833 and 361.835, respectively, for the portion of the year that he owned and rented his primary residence if he has maintained his primary residence in Nevada since July 1 of the preceding calendar year and:
1. For any portion of that year, owned his home and would have otherwise been entitled to a refund pursuant to NRS 361.833 if he has owned the home for the entire year; and
2. For all the remaining portion of that year, rented a home or lot for his primary residence and would have otherwise been entitled to a refund pursuant to NRS 361.835 if he has rented the home for the entire year.
Sec. 8. At the time that a person files an appeal pursuant to NRS 361.356, 361.357 or 361.360 on behalf of the owner of a property, the person shall provide to the county board of equalization or the state board of equalization, as appropriate, written authorization from the owner of the property that authorizes the person to file the appeal concerning the assessment that was made.
Sec. 9. NRS 361.010 is hereby amended to read as follows:
361.010 As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 361.013 to 361.043, inclusive, and section 5 of this act have the meanings ascribed to them in those sections.
κ2001 Statutes of Nevada, Page 1541 (CHAPTER 331, SB 376)κ
Sec. 10. NRS 361.068 is hereby amended to read as follows:
361.068 1. The following personal property is exempt from taxation:
(a) Personal property held for sale by a merchant;
(b) Personal property held for sale by a manufacturer;
(c) Raw materials and components held by a manufacturer for manufacture into products, and supplies to be consumed in the process of manufacture;
(d) Tangible personal property purchased by a business which will be consumed during the operation of the business;
(e) Livestock;
(f) Colonies of bees;
(g) Pipe and other agricultural equipment used to convey water for the irrigation of legal crops;
(h) All boats;
(i) Slide-in campers and camper shells;
(j) Except as otherwise provided in NRS 361.186, fine art for public display; [and]
(k) Computers and related equipment donated for use in schools in this state [.] ; and
(l) All personal property that is:
(1) Owned by a person who is not a resident of this state; and
(2) Located in this state solely for the purposes of a display, exhibition, convention, carnival, fair or circus that is transient in nature.
2. The Nevada tax commission may exempt from taxation that personal property for which the annual taxes would be less than the cost of collecting those taxes. If such an exemption is provided, the Nevada tax commission shall annually determine the average cost of collecting property taxes in this state which must be used in determining the applicability of the exemption.
3. A person claiming the exemption provided for in paragraph (j) of subsection 1 shall:
(a) On or before June 15 for the next ensuing fiscal year, file with the county assessor an affidavit declaring that the fine art will, during that ensuing fiscal year, meet all the criteria set forth in paragraph (b) of subsection 5; and
(b) During any fiscal year in which he claims the exemption, make available for educational purposes and not for resale, upon written request and without charge to any public school as defined in NRS 385.007, private school as defined in NRS 394.103 and parent of a child who receives instruction in a home pursuant to NRS 392.070, one copy of a poster depicting the fine art that the facility has on public display if such a poster is available for purchase by the public at the time of the request.
4. To qualify for the exemption provided in paragraph (k) of subsection 1, a taxpayer must donate the property through a foundation or organization, not for profit, that accepts such property for use in schools in this state. The foundation or organization shall issue a voucher identifying each item of property donated. To obtain the benefit of the exemption, the taxpayer must apply to the county assessor and tender the voucher. The county assessor shall compute the assessed value of the property for the year in which the donation was made using the original cost and the year of acquisition. The county assessor shall allow a credit of that amount against the personal property assessment for the year following the donation.
5. As used in this section:
κ2001 Statutes of Nevada, Page 1542 (CHAPTER 331, SB 376)κ
(a) Boat includes any vessel or other watercraft, other than a seaplane, used or capable of being used as a means of transportation on the water.
(b) Fine art for public display:
(1) Except as otherwise provided in subparagraph (2), means a work of art which:
(I) Is an original painting in oil, mineral, water colors, vitreous enamel, pastel or other medium, an original mosaic, drawing or sketch, an original sculpture of clay, textiles, fiber, wood, metal, plastic, glass or a similar material, an original work of mixed media or a lithograph;
(II) Was purchased in an arms length transaction for $25,000 or more, or has an appraised value of $25,000 or more;
(III) Is on public display in a public or private art gallery, museum or other building or area in this state for at least 20 hours per week during at least 35 weeks of each year for which the exemption is claimed or, if the facility displaying the fine art disposes of it before the end of that year, during at least two-thirds of the full weeks during which the facility had possession of it, or if the gallery, museum or other building or area in which the fine art will be displayed will not be opened until after the beginning of the fiscal year for which the exemption is claimed, these display requirements must instead be met for the first full fiscal year after the date of opening, and the date of opening must not be later than 2 years after the purchase of the fine art being displayed; and
(IV) Is on display in a facility that is available for group tours by pupils or students for at least 5 hours on at least 60 days of each full year for which the exemption is claimed, during which the facility in which it is displayed is open, by prior appointment and at reasonable times, without charge; and
(2) Does not include:
(I) A work of fine art that is a fixture or an improvement to real property;
(II) A work of fine art that constitutes a copy of an original work of fine art, unless the work is a lithograph that is a limited edition and that is signed and numbered by the artist;
(III) Products of filmmaking or photography, including, without limitation, motion pictures;
(IV) Literary works;
(V) Property used in the performing arts, including, without limitation, scenery or props for a stage; or
(VI) Property that was created for a functional use other than, or in addition to, its aesthetic qualities, including, without limitation, a classic or custom-built automobile or boat, a sign that advertises a business, and custom or antique furniture, lamps, chandeliers, jewelry, mirrors, doors or windows.
(c) Personal property held for sale by a merchant includes property that:
(1) Meets the requirements of sub-subparagraphs (I) and (II) of subparagraph (1) of paragraph (b);
(2) Is made available for sale within 2 years after it is acquired; and
(3) Is made available for viewing by the public or prospective purchasers, or both, within 2 years after it is acquired, whether or not a fee is charged for viewing it and whether or not it is also used for purposes other than viewing.
κ2001 Statutes of Nevada, Page 1543 (CHAPTER 331, SB 376)κ
(d) Public display means the display of a work of fine art where members of the public have access to the work of fine art for viewing during publicly advertised hours. The term does not include the display of a work of fine art in an area where the public does not generally have access, including, without limitation, a private office, hallway or meeting room of a business, a room of a business used for private lodging and a private residence.
(e) Pupil means a person who:
(1) Is enrolled for the current academic year in a public school as defined in NRS 385.007 or a private school as defined in NRS 394.103; or
(2) Receives instruction in a home and is excused from compulsory attendance pursuant to NRS 392.070.
(f) Student means a person who is enrolled for the current academic year in:
(1) A community college or university; or
(2) A licensed postsecondary educational institution as defined in NRS 394.099 and a course concerning fine art.
Sec. 10.5. NRS 361.068 is hereby amended to read as follows:
361.068 1. The following personal property is exempt from taxation:
(a) Personal property held for sale by a merchant;
(b) Personal property held for sale by a manufacturer;
(c) Raw materials and components held by a manufacturer for manufacture into products, and supplies to be consumed in the process of manufacture;
(d) Tangible personal property purchased by a business which will be consumed during the operation of the business;
(e) Livestock;
(f) Colonies of bees;
(g) Pipe and other agricultural equipment used to convey water for the irrigation of legal crops;
(h) All boats;
(i) Slide-in campers and camper shells; [and]
(j) Except as otherwise provided in NRS 361.186, fine art for public display [.] ; and
(k) All personal property that is:
(1) Owned by a person who is not a resident of this state; and
(2) Located in this state solely for the purposes of a display, exhibition, convention, carnival, fair or circus that is transient in nature.
2. The Nevada tax commission may exempt from taxation that personal property for which the annual taxes would be less than the cost of collecting those taxes. If such an exemption is provided, the Nevada tax commission shall annually determine the average cost of collecting property taxes in this state which must be used in determining the applicability of the exemption.
3. A person claiming the exemption provided for in paragraph (j) of subsection 1 shall:
(a) On or before June 15 for the next ensuing fiscal year, file with the county assessor an affidavit declaring that the fine art will, during that ensuing fiscal year, meet all the criteria set forth in paragraph (b) of subsection 4; and
(b) During any fiscal year in which he claims the exemption, make available for educational purposes and not for resale, upon written request and without charge to any public school as defined in NRS 385.007, private school as defined in NRS 394.103 and parent of a child who receives instruction in a home pursuant to NRS 392.070, one copy of a poster depicting the fine art that the facility has on public display if such a poster is available for purchase by the public at the time of the request.
κ2001 Statutes of Nevada, Page 1544 (CHAPTER 331, SB 376)κ
instruction in a home pursuant to NRS 392.070, one copy of a poster depicting the fine art that the facility has on public display if such a poster is available for purchase by the public at the time of the request.
4. As used in this section:
(a) Boat includes any vessel or other watercraft, other than a seaplane, used or capable of being used as a means of transportation on the water.
(b) Fine art for public display:
(1) Except as otherwise provided in subparagraph (2), means a work of art which:
(I) Is an original painting in oil, mineral, water colors, vitreous enamel, pastel or other medium, an original mosaic, drawing or sketch, an original sculpture of clay, textiles, fiber, wood, metal, plastic, glass or a similar material, an original work of mixed media or a lithograph;
(II) Was purchased in an arms length transaction for $25,000 or more, or has an appraised value of $25,000 or more;
(III) Is on public display in a public or private art gallery, museum or other building or area in this state for at least 20 hours per week during at least 35 weeks of each year for which the exemption is claimed or, if the facility displaying the fine art disposes of it before the end of that year, during at least two-thirds of the full weeks during which the facility had possession of it, or if the gallery, museum or other building or area in which the fine art will be displayed will not be opened until after the beginning of the fiscal year for which the exemption is claimed, these display requirements must be met for the first full fiscal year after the date of opening, and the date of opening must not be later than 2 years after the purchase of the fine art being displayed; and
(IV) Is on display in a facility that is available for group tours by pupils or students for at least 5 hours on at least 60 days of each full year for which the exemption is claimed, during which the facility in which it is displayed is open, by prior appointment and at reasonable times, without charge; and
(2) Does not include:
(I) A work of fine art that is a fixture or an improvement to real property;
(II) A work of fine art that constitutes a copy of an original work of fine art, unless the work is a lithograph that is a limited edition and that is signed and numbered by the artist;
(III) Products of filmmaking or photography, including, without limitation, motion pictures;
(IV) Literary works;
(V) Property used in the performing arts, including, without limitation, scenery or props for a stage; or
(VI) Property that was created for a functional use other than, or in addition to, its aesthetic qualities, including, without limitation, a classic or custom-built automobile or boat, a sign that advertises a business, and custom or antique furniture, lamps, chandeliers, jewelry, mirrors, doors or windows.
(c) Personal property held for sale by a merchant includes property that:
(1) Meets the requirements of sub-subparagraphs (I) and (II) of subparagraph (1) of paragraph (b);
(2) Is made available for sale within 2 years after it is acquired; and
κ2001 Statutes of Nevada, Page 1545 (CHAPTER 331, SB 376)κ
(3) Is made available for viewing by the public or prospective purchasers, or both, within 2 years after it is acquired, whether or not a fee is charged for viewing it and whether or not it is also used for purposes other than viewing.
(d) Public display means the display of a work of fine art where members of the public have access to the work of fine art for viewing during publicly advertised hours. The term does not include the display of a work of fine art in an area where the public does not generally have access, including, without limitation, a private office, hallway or meeting room of a business, a room of a business used for private lodging and a private residence.
(e) Pupil means a person who:
(1) Is enrolled for the current academic year in a public school as defined in NRS 385.007 or a private school as defined in NRS 394.103; or
(2) Receives instruction in a home and is excused from compulsory attendance pursuant to NRS 392.070.
(f) Student means a person who is enrolled for the current academic year in:
(1) A community college or university; or
(2) A licensed postsecondary educational institution as defined in NRS 394.099 and a course concerning fine art.
Sec. 11. NRS 361.069 is hereby amended to read as follows:
361.069 [Household]
1. Except as otherwise provided in this section, household goods and furniture [, other than] are exempt from taxation.
2. Except as otherwise provided in subsection 3, appliances and furniture which are owned by a person who engages in the business of renting the appliances or furniture to other persons [,] are not exempt from taxation.
3. Except as otherwise provided in this subsection, the assessment of rented or leased appliances or furniture, or both, of a time-share project governed by the provisions of chapter 119A of NRS, which contains five or more units, must be reduced by a percentage equal to the average percentage of time that all of the units are occupied by an owner of a time share in the project. If the units of the time-share project are occupied by owners of time shares in the project for an average of more than 90 percent of the fiscal year, the rented or leased appliances or furniture, or both, are exempt from taxation.
4. As used in this section:
[1.] (a) Household goods and furniture includes, without limitation, the following items if used in a residence:
[(a)] (1) Clothing;
[(b)] (2) Personal effects;
[(c)] (3) Gold and silver;
[(d)] (4) Jewelry;
[(e)] (5) Appliances that are not attached to real property or a mobile or manufactured home;
[(f)] (6) Furniture;
[(g)] (7) Recreational equipment not required by NRS to be registered; and
[(h)] (8) Portable goods and storage sheds and other household equipment.
κ2001 Statutes of Nevada, Page 1546 (CHAPTER 331, SB 376)κ
[2.] (b) Engages in the business of renting appliances or furniture means:
[(a)] (1) Renting or leasing appliances or furniture, or both, to other persons not in conjunction with the rental or lease of a dwelling unit; or
[(b)] (2) Renting or leasing appliances or furniture, or both, to other persons in conjunction with the rental or lease of a dwelling unit located in a complex containing five or more dwelling units which are rented or leased by the owner to other persons in conjunction with appliances or furniture, or both.
(c) Owner has the meaning ascribed to it in NRS 119A.056.
(d) Unit has the meaning ascribed to it in NRS 119A.160.
Sec. 12. NRS 361.080 is hereby amended to read as follows:
361.080 1. The property of [widows] 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 [widow] surviving spouse or orphan child has any interest shall be deemed the property of the [widow] 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 [widow] surviving spouse is not entitled to the exemption provided by this section in any fiscal year beginning after [her] any remarriage, even if the remarriage is later annulled.
Sec. 13. NRS 361.1565 is hereby amended to read as follows:
361.1565 The personal property tax exemption to which a [widow,] 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. 14. NRS 361.159 is hereby amended to read as follows:
361.159 1. Except as otherwise provided in subsection 3, when personal property, or a portion of personal property, which for any reason is exempt from taxation is leased, loaned or otherwise made available to and used by a natural person, association or corporation in connection with a business conducted for profit, the leasehold interest, possessory interest, beneficial interest or beneficial use of any such lessee or user of the property is subject to taxation to the extent the:
(a) Portion of the property leased or used; and
(b) Percentage of time during the fiscal year that the property is leased to the lessee or used by the user,
can be segregated and identified. The taxable value of the interest or use must be determined in the manner provided in subsection 3 of NRS 361.227.
2. Taxes must be assessed to lessees or users of exempt personal property and collected in the same manner as taxes assessed to owners of other personal property, except that taxes due under this section do not become a lien against the personal property.
κ2001 Statutes of Nevada, Page 1547 (CHAPTER 331, SB 376)κ
other personal property, except that taxes due under this section do not become a lien against the personal property. When due, the taxes constitute a debt due from the lessee or user to the county for which the taxes were assessed and if unpaid are recoverable by the county in the proper court of the county.
3. The provisions of this section do not apply to personal property:
(a) Used in vending stands operated by blind persons under the auspices of the bureau of services to the blind and visually impaired of the rehabilitation division of the department of employment, training and rehabilitation.
(b) Owned by a public airport and used for the purposes of the public airport.
Sec. 15. (Deleted by amendment.)
Sec. 16. 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 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 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 insure 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 change 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 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 insure 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 a proper charge against the funds of the county, notwithstanding such funds were not budgeted according to law.
5. Such maps shall at all times be available in the office of the county assessor. All such maps shall be retained by the county assessor as a permanent public record.
6. Land shall 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.
κ2001 Statutes of Nevada, Page 1548 (CHAPTER 331, SB 376)κ
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 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 complete legal description of the land conveyed.
Sec. 17. NRS 361.244 is hereby amended to read as follows:
361.244 1. A mobile or manufactured home is eligible to become real property if [the running gear is removed and] it becomes [, on or after July 1, 1979,] permanently affixed to land which is owned by the owner of the mobile or manufactured home.
2. A mobile or manufactured home becomes real property when the assessor of the county in which the mobile or manufactured home is located has placed it on the tax roll as real property. The assessor shall not place a mobile or manufactured home on the tax roll until:
(a) He has received verification from the manufactured housing division of the department of business and industry that [there is no security interest in the mobile home or the holders of security interests have agreed in writing to the conversion of] the mobile or manufactured home has been converted to real property;
(b) The unsecured personal property tax has been paid in full for the current fiscal year;
(c) An affidavit of conversion of the mobile or manufactured home from personal to real property has been recorded in the county recorders office of the county in which the mobile or manufactured home is located; and
(d) The dealer or owner has delivered to the division a copy of the recorded affidavit of conversion and all documents relating to the mobile or manufactured home in its former condition as personal property.
3. A mobile or manufactured home which is converted to real property pursuant to this section shall be deemed to be a fixture and an improvement to the real property to which it is affixed.
4. Factory-built housing, as defined in NRS 461.080, constitutes real property if it becomes, on or after July 1, 1979, permanently affixed to land which is owned by the owner of the factory-built housing.
5. A manufactured home, as defined in NRS 489.113, constitutes real property if it becomes, on or after January 1, 2000, permanently affixed to land which is owned by the owner of the manufactured home.
6. For the purposes of this section, land which is owned includes land for which the owner has a possessory interest resulting from a life estate, lease or contract for sale.
Sec. 18. NRS 361.2445 is hereby amended to read as follows:
361.2445 1. A mobile or manufactured home which has been converted to real property pursuant to NRS 361.244 may not be removed from the real property to which it is affixed unless, at least 30 days before removing the mobile or manufactured home:
(a) The owner:
(1) Files with the division an affidavit stating that the sole purpose for converting the mobile or manufactured home from real to personal property is to effect a transfer of the title to the mobile or manufactured home;
κ2001 Statutes of Nevada, Page 1549 (CHAPTER 331, SB 376)κ
(2) Files with the division the affidavit of consent to the removal of the mobile or manufactured home of each person who holds any legal interest in the real property to which the mobile or manufactured home is affixed; and
(3) Gives written notice to the county assessor of the county in which the real property is situated; and
(b) The county assessor certifies in writing that all taxes for the fiscal year on the mobile or manufactured home and the real property to which the mobile or manufactured home is affixed have been paid.
2. The county assessor shall not remove a mobile or manufactured home from the tax rolls until:
(a) He has received verification that there is no security interest in the mobile or manufactured home or the holders of security interests have agreed in writing to the conversion of the mobile or manufactured home to personal property; and
(b) An affidavit of conversion of the mobile or manufactured home from real to personal property has been recorded in the county recorders office of the county in which the real property to which the mobile or manufactured home was affixed is situated.
3. A mobile or manufactured home which is physically removed from real property pursuant to this section shall be deemed to be personal property immediately upon its removal.
4. The department shall adopt:
(a) Such regulations as are necessary to carry out the provisions of this section; and
(b) A standard form for the affidavits required by this section.
5. Before the owner of a mobile or manufactured home that has been converted to personal property pursuant to this section may transfer ownership of the mobile or manufactured home, he must obtain a certificate of ownership from the division.
6. For the purposes of this section, the removal of a mobile or manufactured home from real property includes the detachment of the mobile or manufactured home from its foundation, other than temporarily for the purpose of making repairs or improvements to the mobile or manufactured home or the foundation.
7. As used in this section:
(a) Division means the manufactured housing division of the department of business and industry.
(b) Owner means any person who holds an interest in the mobile or manufactured home or the real property to which the mobile or manufactured home is affixed evidenced by a conveyance or other instrument which transfers that interest to him and is recorded in the office of the county recorder of the county in which the mobile or manufactured home and real property are situated, but does not include the owner or holder of a right of way, easement or subsurface property right appurtenant to the real property.
Sec. 19. 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.
κ2001 Statutes of Nevada, Page 1550 (CHAPTER 331, SB 376)κ
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 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.
κ2001 Statutes of Nevada, Page 1551 (CHAPTER 331, SB 376)κ
Sec. 20. NRS 361.334 is hereby amended to read as follows:
361.334 As used in NRS 361.335 to 361.435, inclusive [:] , and section 8 of this act:
1. The term property includes a leasehold interest, possessory interest, beneficial interest or beneficial use of a lessee or user of property which is taxable pursuant to NRS 361.157 or 361.159.
2. Where the term property is read to mean a taxable leasehold interest, possessory interest, beneficial interest or beneficial use of a lessee or user of property, the term owner used in conjunction therewith must be interpreted to mean the lessee or user of the property.
Sec. 21. 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.
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 appellants property or of the property to which it is compared, to equalize the assessment.
[2.] 4. In the case of residential property, the appellant shall cite other property within the same subdivision if possible.
Sec. 22. 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. [A person who makes such an appeal on behalf of the owner of the property shall provide written authorization from the owner of the property at the time the appeal is filed.]
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.
[2.] 4. No appeal under this section may result in an increase in the taxable value of the property.
κ2001 Statutes of Nevada, Page 1552 (CHAPTER 331, SB 376)κ
Sec. 23. NRS 361.420 is hereby amended to read as follows:
361.420 1. Any property owner whose taxes are in excess of the amount which the owner claims justly to be due may pay each installment of taxes as it becomes due under protest in writing. The protest must be [in triplicate and] filed with the [county treasurer] tax receiver at the time of the payment of the installment of taxes. The [county treasurer] tax receiver forthwith shall forward one copy of the protest to the attorney general and one copy to the state controller.
2. The property owner, having protested the payment of taxes as provided in subsection 1 and having been denied relief by the state board of equalization, may commence a suit in any court of competent jurisdiction in the State of Nevada against the state and county in which the taxes were paid, and, in a proper case, both the Nevada tax commission and the department may be joined as a defendant for a recovery of the difference between the amount of taxes paid and the amount which the owner claims justly to be due, and the owner may complain upon any of the grounds contained in subsection 4.
3. Every action commenced under the provisions of this section must be commenced within 3 months after the date of the payment of the last installment of taxes, and if not so commenced is forever barred. If the tax complained of is paid in full and under the written protest provided for in this section, at the time of the payment of the first installment of taxes, suit for the recovery of the difference between the amount paid and the amount claimed to be justly due must be commenced within 3 months after the date of the full payment of the tax or the issuance of the decision of the state board of equalization denying relief, whichever occurs later, and if not so commenced is forever barred.
4. In any suit brought under the provisions of this section, the person assessed may complain or defend upon any of the following grounds:
(a) That the taxes have been paid before the suit;
(b) That the property is exempt from taxation under the provisions of the revenue or tax laws of the state, specifying in detail the claim of exemption;
(c) That the person assessed was not the owner and had no right, title or interest in the property assessed at the time of assessment;
(d) That the property is situate in and has been assessed in another county, and the taxes thereon paid;
(e) That there was fraud in the assessment or that the assessment is out of proportion to and above the taxable cash value of the property assessed;
(f) That the assessment is out of proportion to and above the valuation fixed by the Nevada tax commission for the year in which the taxes were levied and the property assessed; or
(g) That the assessment complained of is discriminatory in that it is not in accordance with a uniform and equal rate of assessment and taxation, but is at a higher rate of the taxable value of the property so assessed than that at which the other property in the state is assessed.
5. In a suit based upon any one of the grounds mentioned in paragraphs (e) [to (g), inclusive,] , (f) and (g) of subsection 4, the court shall conduct the trial without a jury and confine its review to the record before the state board of equalization. Where procedural irregularities by the board are alleged and are not shown in the record, the court may take evidence respecting the allegation and, upon the request of either party, shall hear oral argument and receive written briefs on the matter.
κ2001 Statutes of Nevada, Page 1553 (CHAPTER 331, SB 376)κ
6. In all cases mentioned in this section where the complaint is based upon any grounds mentioned in subsection 4, the entire assessment must not be declared void but is void only as to the excess in valuation.
7. In any judgment recovered by the taxpayer under this section, the court may provide for interest thereon not to exceed 6 percent per annum from and after the date of payment of the tax complained of.
Sec. 24. NRS 361.425 is hereby amended to read as follows:
361.425 1. Nothing in NRS 361.420 or in any remedy provided [therein] in that section prevents the distribution or apportionment of the taxes paid under the provisions of NRS 361.420 into the various funds of the state and county. In the event of judgment in favor of the person bringing the suit to recover taxes claimed to be paid unjustly pursuant to NRS 361.420, the amount of the judgment plus the interest thereon, as may be fixed and determined by the court, must be paid out of the general funds of the state and county by the proper officers thereof as the respective liability of the state and county may appear.
2. In making tax settlements with the state, the [county treasurer] tax receiver shall notify the state controller of the amount of state taxes paid under protest, and then an amount equivalent to the amount of taxes paid under protest plus a reasonable amount of interest thereon, not exceeding 6 percent per annum after the date of the payment to the [county treasurer,] tax receiver, shall be deemed to be and hereby is appropriated for the purpose of satisfying any judgment therefor recovered against the state in a suit under the provisions of NRS 361.420.
3. When a judgment is secured under the provisions of NRS 361.420 and there is not sufficient money in the general fund of the county affected by the judgment to satisfy the judgment, the board of county commissioners of the county shall immediately levy and provide for the collection of a sufficient tax upon all the taxable property within the county, exclusive of the property of the person securing the judgment, to satisfy the judgment and any interest on the judgment as may have been fixed and determined by the court.
4. Annually, the boards of county commissioners of the respective counties shall provide in their respective budgets a reasonable amount of money and shall levy a tax to provide for the payment of interest required in NRS 361.420 with respect to judgments which may be secured against the counties.
5. The governor shall include in the biennial proposed executive budget of the state a reasonable amount of money to provide for the payments of interest required in NRS 361.420 with respect to judgments which may be secured against the state. If at the time a final judgment secured against the state pursuant to NRS 361.420 is presented for satisfaction there is not sufficient money in the state treasury set apart for the satisfaction of the judgment, the state treasurer shall satisfy the judgment from money then in the general fund of the state.
Sec. 25. 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.
2. Except as 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.
κ2001 Statutes of Nevada, Page 1554 (CHAPTER 331, SB 376)κ
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. 26. NRS 361.483 is hereby amended to read as follows:
361.483 1. Except as otherwise provided in subsection 5, 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 assessed upon a mobile or manufactured home may be paid in four installments if the taxes assessed exceed $100.
4. Except as otherwise provided in 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. 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. 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 [installment] 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 [installment] installments due.
κ2001 Statutes of Nevada, Page 1555 (CHAPTER 331, SB 376)κ
(c) Any three [installment] 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. Any person charged with taxes which are a lien on a mobile or manufactured home who fails to pay the taxes within 10 days after [the] an installment payment is due is subject to the following provisions:
(a) A penalty of 10 percent of the taxes due; and
(b) [An additional penalty of $3 per month or any portion thereof, until the taxes are paid; and
(c)] The county assessor may proceed under NRS 361.535.
8. 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. 27. NRS 361.485 is hereby amended to read as follows:
361.485 1. Whenever any tax is paid to the ex officio tax receiver he shall appropriately record such payment and the date thereof on the tax roll contiguously with the name of the person or the description of the property liable for such taxes, and shall give a receipt for such payment if requested by the taxpayer.
2. If the assessment roll is maintained on magnetic storage files in a computer system, the requirement of subsection 1 is met if the system is capable of producing, as printed output, the assessment roll with the dates of payments shown opposite the name of the person or the description of the property liable for such taxes.
3. If the amount of an overpayment of taxes for personal property is less than the average cost of collecting property taxes in this state as determined by the Nevada tax commission, the ex officio tax receiver shall pay the amount of the overpayment into the county treasury, for the benefit of the general fund of the county, unless the taxpayer who made the overpayment requests a refund. All interest paid on money deposited in the account pursuant to this subsection is the property of the county. All requests for refunds under this section must be made within 6 months after the original payment.
4. A deficiency in the amount of a payment of taxes for personal property, other than a payment for a penalty, must be exempted from collection if the amount of the deficiency is less than the average cost of collecting property taxes in this state as determined by the Nevada tax commission.
Sec. 28. 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 [shall] 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.
κ2001 Statutes of Nevada, Page 1556 (CHAPTER 331, SB 376)κ
assessor may use alternative methods of collection, including, without limitation, the assistance of the district attorney.
2. The county assessor shall post a notice of the seizure, with a description of the property, in three public places in the township or district where it is seized, and shall, at the expiration of 5 days, proceed to sell at public auction, at the time and place mentioned in the notice, to the highest bidder, for lawful money of the United States, a sufficient quantity of the property to pay the taxes and expenses incurred. For this service the county assessor must be allowed from the delinquent person a fee of $3.
3. If the personal property seized by the county assessor or his deputy consists of a mobile or manufactured home , 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 and public safety, the county assessor shall, before publication, send a copy of the notice by registered or certified mail to the legal owner. The cost of the publication and notice must be charged to the delinquent taxpayer. The notice must state:
(a) The name of the owner, if known.
(b) The description of the property seized, including the location, the make, model and dimensions and the serial number, body number or other identifying number.
(c) The fact that the property has been seized and the reason for seizure.
(d) The amount of the taxes due on the property and the penalties and costs as provided by law.
(e) The time and place at which the property is to be sold.
After the expiration of 5 days from the date of the second publication of the notice, the property must be sold at public auction in the manner provided in subsection 2 for the sale of other personal property by the county assessor.
4. Upon payment of the purchase money, the county assessor shall deliver to the purchaser of the property sold, with a certificate of the sale, a statement of the amount of taxes or assessment and the expenses thereon for which the property was sold, whereupon the title of the property so sold vests absolutely in the purchaser.
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.
κ2001 Statutes of Nevada, Page 1557 (CHAPTER 331, SB 376)κ
over to the former owner if the county assessor is satisfied that the former owner is entitled to it.
Sec. 29. NRS 361.545 is hereby amended to read as follows:
361.545 On or before the 5th day of each month, the county assessor shall:
1. Return to the county auditor a list, under oath, of all collections made under the provisions of NRS 361.505 and 361.535, and shall, at the same time, return all the original schedules of assessment of such property made the previous month. After comparing the schedules with the sworn list of collections, the county auditor shall file them in his office, and shall enter upon the assessment roll of his county for that year, when it comes into his hands, and mark the word Paid opposite, the name of each person whose taxes are so paid.
2. [Pay] Except as otherwise provided in NRS 361.535, pay over to the county treasurer all money collected under the provisions of NRS 361.505 and 361.535, taking duplicate receipts from the county treasurer for the amount so paid. The county assessor shall file one of the receipts with the county auditor.
Sec. 30. NRS 361.800 is hereby amended to read as follows:
361.800 NRS 361.800 to 361.877, inclusive, and section 7 of this act, may be cited as the Senior Citizens Property Tax Assistance Act.
Sec. 31. NRS 361.850 is hereby amended to read as follows:
361.850 1. A person may receive assistance under the Senior Citizens Property Tax Assistance Act while receiving a property tax exemption as a [widow,] surviving spouse, blind person or veteran if the person has filed a claim for the exemption with the county assessor.
2. The assessed valuation of any property used to determine a refund pursuant to the Senior Citizens Property Tax Assistance Act must be reduced by the amount of such an exemption.
Sec. 31.5. NRS 371.101 is hereby amended to read as follows:
371.101 1. Vehicles registered by [widows] 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 [widow] surviving spouse or orphan child has any interest shall be deemed to belong entirely to that [widow] 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 [widow] surviving spouse is not entitled to the exemption provided by this section in any fiscal year beginning after [her] any remarriage, even if the remarriage is later annulled.
κ2001 Statutes of Nevada, Page 1558 (CHAPTER 331, SB 376)κ
Sec. 32. 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 assessors parcel number of the property at the top of the first page of the document, if the county assessor has assigned a parcel number to the property. The county recorder is not required to verify that the assessors parcel number is correct.
2. 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 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. The assessors parcel number shall not be deemed to be a complete legal description of the real property conveyed.
Sec. 33. NRS 247.180 is hereby amended to read as follows:
247.180 1. Except as otherwise provided in NRS 111.312, whenever an instrument conveying, encumbering or mortgaging both real and personal property is presented to any county recorder for recording, the county recorder shall record the instrument in a book kept by him for that purpose, which record must be indexed in the real estate index as deeds and other conveyances are required by law to be indexed, and for which he may receive the same fees as are allowed by law for recording and indexing deeds and other instruments, but only one fee for the recording of any instrument may be collected.
2. A county recorder who records an instrument pursuant to this section shall, within 7 working days after he records the instrument, provide to the county assessor at no charge:
(a) A duplicate copy of the instrument and any supporting documents; or
(b) Access to the digital instrument and any digital supporting documents.
Sec. 34. 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:
κ2001 Statutes of Nevada, Page 1559 (CHAPTER 331, SB 376)κ
(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.
Sec. 35. 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 such map or plat as is established by the court, must be filed 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.
Sec. 36. NRS 278.460 is hereby amended to read as follows:
278.460 1. A county recorder shall not file for record any final map unless the map:
(a) Contains or is accompanied by the report of a title company and all the certificates of approval, conveyance and consent required by the provisions of NRS 278.374 to 278.378, inclusive, and by the provisions of any local ordinance; and
(b) Is accompanied by a written statement signed by the treasurer of the county in which the land to be divided is located indicating that all property taxes on the land for the fiscal year have been paid and that the full amount of any deferred property taxes for the conversion of the property from agricultural use has been paid pursuant to NRS 361A.265.
κ2001 Statutes of Nevada, Page 1560 (CHAPTER 331, SB 376)κ
2. Nothing contained in NRS 278.010 to 278.630, inclusive, prevents the recording, pursuant to the provisions of NRS 278.010 to 278.630, inclusive, and any applicable local ordinances, of a map of any land which is not a subdivision, nor do NRS 278.010 to 278.630, inclusive, prohibit the filing of a map in accordance with the provisions of any statute requiring the filing of professional land surveyors 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.
Sec. 37. 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.
Sec. 38. 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 $17 fee to the county recorder for filing and indexing.
κ2001 Statutes of Nevada, Page 1561 (CHAPTER 331, SB 376)κ
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.
Sec. 39. 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 40,000 or more, within 45 days; or
(b) In a county whose population is less than 40,000, 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 40,000 or more, within 45 days; or
(b) In a county whose population is less than 40,000, 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 to the governing body within a reasonable period to be determined, by ordinance, by the governing body. The governing body shall render its decision:
(a) In a county whose population is 40,000 or more, within 45 days; or
(b) In a county whose population is less than 40,000, within 60 days,
after the date on which the appeal is filed.
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:
κ2001 Statutes of Nevada, Page 1562 (CHAPTER 331, SB 376)κ
(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 of not more than $35 per page set by the board of county commissioners.
κ2001 Statutes of Nevada, Page 1563 (CHAPTER 331, SB 376)κ
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.
Sec. 40. NRS 278.475 is hereby amended to read as follows:
278.475 1. To correct an error or omission in or to amend any recorded subdivision plat, record of survey, parcel map, map of division into large parcels or reversionary map, if the correction or amendment changes or purports to change the physical location of any survey monument, property line or boundary line, an amended plat, survey or map must be requested and recorded pursuant to this section.
2. An amended plat, survey or map may be requested by:
(a) The county surveyor to make a correction or amendment which affects land located within the boundaries of an unincorporated area or Carson City;
(b) The city surveyor or a professional land surveyor appointed by the governing body of the city to make a correction or amendment which affects land located within an incorporated city;
(c) The planning commission if authorized by local ordinance; or
(d) A professional land surveyor registered pursuant to chapter 625 of NRS.
3. Except as otherwise provided in this subsection, a surveyor who:
(a) Performed the survey; or
(b) Is responsible for an error or omission which is to be corrected,
shall prepare and record the amended plat, survey or map within 90 days after he receives notification of the request made pursuant to subsection 2. The time within which the surveyor must prepare and record the amended plat, survey or map may be extended by the county surveyor, the city surveyor or a professional land surveyor appointed by the governing body of the city or the planning commission. If the surveyor who performed the survey or is responsible for the error or omission is no longer professionally active, the county surveyor, city surveyor or a professional land surveyor appointed by the governing body shall prepare and file the amended plat, survey or map.
4. A county recorder who records a plat, record of survey or map pursuant to this section shall, within 7 working days after he records the plat, record of survey or map, provide to the county assessor at no charge:
(a) A duplicate copy of the plat, record of survey or map, and any supporting documents; or
(b) Access to the digital plat, record of survey or map, and any digital supporting documents.
Sec. 41. 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 [apply] as in the original filing.
κ2001 Statutes of Nevada, Page 1564 (CHAPTER 331, SB 376)κ
(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 blank margin for the county recorders index information;
(d) Have a 3-inch square adjacent to and on the left side of the existing square for the county recorders information and stamp; and
(e) 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.
Sec. 42. 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.
κ2001 Statutes of Nevada, Page 1565 (CHAPTER 331, SB 376)κ
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.
Sec. 43. NRS 278.630 is hereby amended to read as follows:
278.630 1. When there is no final map, parcel map or map of division into large parcels as required by the provisions of NRS 278.010 to 278.630, inclusive, then the county assessor shall [determine, as lands are placed upon the tax roll and maps of the county assessors office,] :
(a) Determine any apparent discrepancies with respect to the provisions of NRS 278.010 to 278.630, inclusive [, and shall report his findings in writing] ;
(b) Report his determinations to the governing body of the county or city in which such apparent violation occurs [.] in writing, including, without limitation, by noting his determinations in the appropriate parcel record of the county assessor; and
(c) Not place on the tax roll or maps of the county assessor any land for which the county assessor has determined that a discrepancy exists with respect to the provisions of NRS 278.010 to 278.630, inclusive.
2. Upon receipt of the report the governing body shall cause an investigation to be made by the district attorneys office when such lands are within an unincorporated area, or by the city attorney when such lands are within a city, the county recorder and any planning commission having jurisdiction over the lands in question.
3. If the report shows evidence of violation of the provisions of NRS 278.010 to 278.630, inclusive, with respect to the division of lands or upon the filing of a verified complaint by any municipality or other political subdivision or person, firm or corporation with respect to violation of the provisions of those sections, the district attorney of each county in this state shall prosecute all such violations in respective counties in which the violations occur.
κ2001 Statutes of Nevada, Page 1566 (CHAPTER 331, SB 376)κ
Sec. 44. 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.
Sec. 45. NRS 562.160 is hereby amended to read as follows:
562.160 Upon receipt of the reports from the [committee for assessing livestock] state department of agriculture pursuant to NRS 575.180, the board shall fix the rate to be levied each year as provided for in NRS 562.170 and shall send notice of it to the [county assessor or treasurer of each county that administers the special tax, and to the] state department of agriculture on or before the first Monday in May of each year.
Sec. 46. NRS 567.110 is hereby amended to read as follows:
567.110 1. Upon receipt of the reports from the [committee for assessing livestock] state department of agriculture pursuant to NRS 575.180, the state board of sheep commissioners, acting as the committee to control predatory animals, may levy an annual special tax of not to exceed the equivalent of 20 cents per head on all sheep and goats.
2. The special tax is designated as the tax for control of predatory animals.
3. Notice of the tax must be sent by the board to [the county assessor or treasurer of each county that is administering the special taxes on livestock, and to] the state department of agriculture on or before the first Monday in May of each year.
Sec. 47. NRS 571.035 is hereby amended to read as follows:
571.035 1. Upon [receipt of the reports from the committee for assessing livestock] approval of the report of owners of livestock and sheep pursuant to NRS 575.180, the department shall fix the amount of the annual special tax on each head of the following specified classes of livestock, which, except as otherwise provided in subsection [4,] 3, must not exceed the following rates per head for each class:
Class Rate per head
Stock cattle........................................................................................................... $0.28
Dairy cattle............................................................................................................... .53
Horses....................................................................................................................... .75
Mules......................................................................................................................... .75
Burros or asses......................................................................................................... .75
Hogs and pigs.......................................................................................................... .07
Goats......................................................................................................................... .06
κ2001 Statutes of Nevada, Page 1567 (CHAPTER 331, SB 376)κ
2. As used in subsection 1:
(a) Dairy cattle are bulls, cows and heifers of the dairy breeds that are more than 6 months old.
(b) Stock cattle are:
(1) Steers of any breed and other weaned calves of the beef breeds that are more than 6 months old; and
(2) Bulls, cows and older heifers of the beef breeds.
(c) The classes consisting of horses, mules, and burros and asses exclude animals that are less than 1 year old.
3. [The department shall send a notice of the annual special tax on each head of the specified classes of livestock to the county assessor or treasurer of each county on or before the first Monday in May of each year unless the department makes the election provided in subsection 7.
4.] The minimum special tax due annually pursuant to this section from each owner of livestock is $5.
[5.] 4. Upon the receipt of payment of the special tax and the report thereof by the state controller, the department shall credit the amount of the tax as paid on its records.
[6.] 5. The special taxes paid by an owner of livestock, when transmitted to the state treasurer, must be deposited in the livestock inspection account.
[7. The department may elect to perform the duties otherwise performed by the county assessor and county treasurer under NRS 575.100 to 575.140, inclusive.]
Sec. 47.5. Chapter 575 of NRS is hereby amended by adding thereto a new section to read as follows:
1. Except as otherwise provided in subsection 2, any person who fails to pay the tax levied by the department pursuant to NRS 571.035, within the time required, shall pay a penalty of not more than 10 percent of the amount of the tax that is owed, in addition to the tax, plus interest at the rate of 1.5 percent per month, or fraction of a month, from the date the tax was due until the date of payment.
2. The department may, for good cause shown, waive or reduce the payment of the interest or penalty, or both, that is required to be paid pursuant to subsection 1. The department shall, upon the request of any person, disclose:
(a) The name of the person whose interest or penalty was waived or reduced; and
(b) The amount so waived or the amount of the reduction.
3. All taxes levied by the department on livestock pursuant to NRS 571.035, and all penalties and interest accrued thereon, constitute a lien upon the livestock until paid.
Sec. 48. NRS 575.070 is hereby amended to read as follows:
575.070 1. Upon receipt of the reports from the [committee for assessing livestock] state department of agriculture pursuant to NRS 575.180, the Nevada beef council may fix a special tax, to be known as the tax to promote beef, on all cattle except calves that have not been weaned, the rate of which must not exceed $1 per head. [If such a tax is fixed, the council shall send a notice of the rate of the tax to the county assessor or treasurer of each county on or before the first Monday in May of each year.] The proceeds of the tax, if any, must be deposited in the state treasury for credit to the account for the promotion of beef.
κ2001 Statutes of Nevada, Page 1568 (CHAPTER 331, SB 376)κ
2. During the month of April if such a tax is fixed, any person who has paid the special tax may file a claim for a refund with the state department of agriculture, accompanied by a receipt showing the payment. Upon verification of the claim, the department shall transmit the claim to the state controller for payment from the account for the promotion of beef.
Sec. 49. NRS 575.080 is hereby amended to read as follows:
575.080 As used in NRS 575.080 to 575.230, inclusive, and section 47.5 of this act, unless the context otherwise requires:
1. Board means the state board of sheep commissioners.
2. Department means the state department of agriculture.
3. Livestock means the animals subject to the taxes levied pursuant to NRS 571.035 and 575.070.
4. Sheep means the animals subject to the taxes levied pursuant to NRS 562.170 and 567.110.
5. Tax means any of the taxes levied pursuant to NRS 562.170, 567.110, 571.035 and 575.070.
Sec. 50. NRS 575.120 is hereby amended to read as follows:
575.120 [1.] The department shall prepare a form for declaration of livestock and sheep on which an owner of livestock or sheep shall declare the average number, kind and classification of all livestock and sheep in the state owned by him during the year immediately preceding the date the declaration is made.
[2. Before May 6 of each year, the department shall distribute the form for declaration to all the county assessors of the counties in which the special tax is administered by the county.]
Sec. 51. NRS 575.130 is hereby amended to read as follows:
575.130 1. [In a county in which the special tax is administered by the county, the county assessor] The department shall mail the form for declaration to each owner of livestock or sheep listed in [his] its most current report of such owners. [He] The department may include the form with any other mailing sent [by him] to that owner.
2. [In a county in which the department elects to administer the special tax, the department shall mail the form for declaration to each owner of livestock or sheep.
3.] An owner of livestock or sheep who fails to complete and return the form for declaration within 30 days after the date it was mailed to him is subject to a penalty of $5 assessed by the [committee.] department.
Sec. 52. (Deleted by amendment.)
Sec. 53. NRS 575.150 is hereby amended to read as follows:
575.150 1. Upon receipt of the forms for declaration of livestock and sheep and the report of owners of livestock and sheep , [from the county assessor or] the department [, the committee for assessing livestock] shall:
(a) Make an estimate of the number, kind and classification of all livestock and sheep owned by any person failing to return the form for declaration of livestock and sheep and include that information on the report; and
(b) Examine each completed form for declaration of livestock and sheep and the report to determine its accuracy, and if there is any evidence that any information is inaccurate or incomplete, may change and correct any listing as to number, kind, classification, ownership or location by adding thereto or deducting therefrom as necessary to make the report complete and accurate.
κ2001 Statutes of Nevada, Page 1569 (CHAPTER 331, SB 376)κ
2. The [committee for assessing livestock] department may verify the number of livestock or sheep by any reasonable means, including actual count at any reasonable time.
3. If the [committee for assessing livestock] department changes the listings on the report of owners of livestock and sheep for any owner and the listing for that owner does not conform to the listings on the form for declaration completed by that owner, the [committee] department shall notify the owner of the change within 15 days after the change is made. The notification must contain a statement explaining the owners right to challenge the accuracy of the report made by the [committee for assessing livestock.] department.
Sec. 53.3. NRS 575.160 is hereby amended to read as follows:
575.160 If the [committee for assessing livestock] department determines that the amount of tax to be collected from an owner of livestock or sheep is less than the cost of collecting the tax, it may exempt that owner from the tax.
Sec. 53.7. NRS 575.170 is hereby amended to read as follows:
575.170 1. An owner of sheep or livestock who wishes to challenge the accuracy of the report as changed by the [committee for assessing livestock] department may, within 15 days after receiving notice of the change, file a statement with the [committee] department for assessing livestock for his county specifying the alleged inaccuracy.
2. Upon receipt of the statement under subsection 1, the [committee for assessing livestock] department shall review the allegations and may make any changes it considers necessary to make the report accurate and complete. An owner of sheep or livestock [,] or the board [, or the director of the department] may appeal from any decision of the [committee for assessing livestock] department to and in the manner prescribed by the state board of agriculture.
Sec. 54. NRS 575.180 is hereby amended to read as follows:
575.180 1. When the report of owners of livestock and sheep is approved by the [committee for assessing livestock] department as complete and accurate, the approval must be noted on the report. [The] A copy of the approved report must be [returned to the county assessor, or the department if it is administering the special tax, and a copy] sent to the board [, the department unless it is administering the special tax,] and the Nevada beef council.
2. If, as the result of a challenge of the accuracy of the report, any change is ordered in the report of owners of livestock and sheep after it has been approved by the [committee for assessing livestock,] department, each recipient of a copy of the report [or copy] must be notified of the change.
Sec. 55. NRS 575.190 is hereby amended to read as follows:
575.190 Using the tax levies from the board, the department and the Nevada beef council [, the county assessor, auditor or treasurer, or the department if it is administering the special tax,] shall calculate the total taxes due from each owner of livestock or sheep based on the report of owners of livestock or sheep approved by the [committee for assessing livestock.] department.
Sec. 56. NRS 575.200 is hereby amended to read as follows:
575.200 The [county treasurer or the assessor, or the department if it is administering the special tax,] department shall mail to each owner of livestock or sheep a bill for the total taxes due from that owner. [The billing may be made from the secured or unsecured tax roll. The bill may be included with any other tax bill sent by the county assessor or treasurer to that owner.
κ2001 Statutes of Nevada, Page 1570 (CHAPTER 331, SB 376)κ
may be made from the secured or unsecured tax roll. The bill may be included with any other tax bill sent by the county assessor or treasurer to that owner.] Failure to receive a tax bill does not excuse the taxpayer from the timely payment of his taxes.
Sec. 57. NRS 575.210 is hereby amended to read as follows:
575.210 Whenever any taxes, or penalties or interest for delinquencies pursuant to NRS 562.175 or 575.130 are paid to the [county treasurer, he] department, the department shall record the payment and the date thereof with the name of the person liable therefor, and the amount of taxes, penalties and interest collected pursuant to NRS 562.170, 562.175, 567.110, 571.035, 575.070 and 575.130, and transmit the revenue thereof to the state controller for deposit into the appropriate account or fund in the state treasury.
Sec. 58. NRS 575.220 is hereby amended to read as follows:
575.220 [Any] The department shall report to the board any taxes delinquent [must be reported by the county assessor or county treasurer to the:
1. Department, if the taxes were levied pursuant to NRS 571.035 and 575.070; or
2. Board,] if the taxes were levied pursuant to NRS 562.170 and 567.110.
Sec. 59. 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.
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 any supporting documents; or
(b) Access to the digital record of survey and any digital supporting documents.
Sec. 60. NRS 575.090, 575.100 and 575.140 are hereby repealed.
Sec. 61. 1. This section and sections 1 to 10, inclusive, 11, 12, 14 to 25, inclusive, 27 to 44, inclusive, and 59 of this act become effective on July 1, 2001.
2. Sections 13 and 26 of this act become effective at 12:01 a.m. on July 1, 2001.
3. Section 10 of this act expires by limitation on June 30, 2003.
4. Section 10.5 of this act becomes effective at 12:02 a.m. on July 1, 2003.
5. Sections 45 to 58, inclusive, and 60 of this act become effective on July 1, 2004.
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