NRS: CHAPTER 575 - MISCELLANEOUS PROVISIONS; COLLECTION OF TAXES

[Rev. 6/29/2024 4:32:16 PM--2023]

CHAPTER 575 - MISCELLANEOUS PROVISIONS; COLLECTION OF TAXES

MISCELLANEOUS PROVISIONS

NRS 575.010 Working horse, mule or cattle without consent of owner.

NRS 575.015 Contracts for care or shelter of livestock: Notice of termination; removal of livestock; disposition of livestock; collection of costs; waiver of provisions and rights conferred; exclusive remedies.

NRS 575.020 Allowing vicious animal to escape or run at large; penalty; vicious animal may be killed; liability of person having care or custody of animal which chases, worries, injures or kills livestock of another.

NRS 575.040 Liability for damages caused by poisonous or injurious liquid.

NRS 575.050 Governor authorized to enter into agreements with United States concerning financial aid; Livestock Aid Fund.

NRS 575.060 Impounding and sale by State Department of Agriculture of cattle, horses and mules found in possession of person without evidence of ownership; disposition of proceeds.

COLLECTION OF TAXES

NRS 575.080 Definitions.

NRS 575.120 Declaration of average number, kind and classification of livestock and sheep.

NRS 575.130 Provision of declaration to owners of livestock or sheep; administrative penalty for failure to complete declaration.

NRS 575.150 Estimation of livestock and sheep owned by persons failing to return declarations; review of completed declarations to determine accuracy; changes; notification of changes and of right to challenge accuracy.

NRS 575.160 Exemption from tax if less than cost of collection.

NRS 575.170 Challenge of report as changed: Filing of statement; review; appeal to State Board of Agriculture.

NRS 575.180 Approval of report; copy; notification of change resulting from challenge of accuracy.

NRS 575.185 Maximum rate of tax; minimum tax; deposit in Livestock Inspection Account.

NRS 575.190 Calculation of total taxes due.

NRS 575.200 Billing of owners; failure to receive bill not excuse from payment.

NRS 575.205 Assessment of certain past due special taxes on specified livestock; penalty and interest for failure to pay such taxes; waiver or reduction of interest or penalty; disclosure of waiver or reduction; taxes, penalties and interest constitute lien until paid; inspection and other services not provided when certain special taxes delinquent.

NRS 575.210 Department to transmit revenue from taxes, penalties and interest to State Controller.

NRS 575.220 Report of certain delinquent taxes.

NRS 575.230 Payment of delinquent tax required for issuance of brand inspection clearance certificate; notification of collection.

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MISCELLANEOUS PROVISIONS

NRS 575.010 Working horse, mule or cattle without consent of owner. If any person shall use or work any horse or horses, mule or mules, or work cattle without first obtaining the consent of the owner thereof, the person shall be guilty of a misdemeanor.

[1911 C&P § 479; RL § 6744; NCL § 10428]—(NRS A 1967, 618)

1. A person who enters into a contract with an owner of livestock to provide care or shelter for the livestock on the person’s property shall give the owner of the livestock at least 30 days’ notice before terminating the contract.

2. After receiving the notice, if the owner of the livestock fails to remove the livestock from the property before the termination of the contract, the livestock shall be deemed abandoned and the person providing care or shelter for the livestock may remove the livestock from his or her property as provided in subsection 3 if:

(a) The person notifies the owner of the livestock in writing of the person’s intention to remove the livestock from the property if the owner fails to remove the livestock before the date the contract is terminated; and

(b) Fourteen days have elapsed since the notice was mailed to the owner of the livestock. The notice must be mailed, by certified mail, return receipt requested, to the owner of the livestock at the owner’s present address, and if that address is unknown, then at the owner’s last known address.

3. If any livestock is deemed abandoned pursuant to subsection 2, a person providing care or shelter for that livestock may:

(a) Sell the livestock;

(b) Give the livestock to a society for the prevention of cruelty to animals;

(d) Transfer the livestock to another facility which is able to provide care and shelter for the livestock; or

(e) Bring a civil action in a court of competent jurisdiction to require the owner to remove the livestock from the person’s property.

4. If the owner of the livestock fails to remove the livestock pursuant to subsection 2, the person providing care and shelter for the livestock may charge and collect any reasonable and actual costs he or she incurs in removing the livestock pursuant to subsection 3.

5. Except as otherwise provided in subsection 6, the provisions of this section may be varied by agreement, and the rights conferred by this section may be waived.

6. The remedies provided for in this section are the exclusive remedies for an action brought pursuant to this section. If a person pursues a remedy not provided for in this section including, without limitation, a civil action for breach of contract or trespass, the provisions of this section do not apply, and the remedies provided for in this section are not available.

7. As used in this section, “livestock” means:

(a) All cattle or animals of the bovine species;

(b) All horses, mules, burros and asses or animals of the equine species;

(d) All goats or animals of the caprine species; and

(e) All sheep or animals of the ovine species.

(Added to NRS by 2011, 2619)

1. Every person having the care or custody of any animal known to possess any vicious or dangerous tendencies, who allows it to escape or run at large in any place or manner liable to endanger the safety of any person, is guilty of a misdemeanor.

2. Any person may lawfully and without liability for damages kill such an animal when reasonably necessary to protect his or her own safety or the public safety, or if the animal chases, worries, injures or kills the person’s livestock on the land of any person other than that of the owner of the animal.

3. Every person having the care or custody of an animal which chases, worries, injures or kills the livestock of another on land other than his or her own is liable to the owner of the livestock for damage to it.

4. As used in this section, “livestock” means all animals of the bovine, caprine, equine, ovine and porcine species, and all domesticated fowl and rabbits.

[1911 C&P § 326; RL § 6591; NCL § 10274]—(NRS A 1979, 1395)

NRS 575.040 Liability for damages caused by poisonous or injurious liquid.

1. Any person who maintains, dumps, turns or flows, or causes to be maintained, dumped, turned or flowed, any solution, compound, waste, water or anything of a liquid nature poisonous or injurious to or which might or does kill livestock, into an open ditch, cut, flume, pond, reservoir or any other place, unless the ditch, cut, flume, pond, reservoir or place is enclosed by fence or otherwise safeguarded sufficiently to prevent livestock gaining access thereto, is liable for all damages caused by or the result of such act or acts.

2. Any person violating subsection 1, or who fails properly to enclose and safeguard any solution, compound, waste, water or anything of a liquid nature injurious to or which might or does kill livestock, maintained, dumped or flowed by the person, is liable to the owner of livestock affected for all damages the result of the person’s failure to enclose and safeguard the solution, compound, waste, water or anything of a liquid nature, together with costs of suit and counsel fees in a reasonable amount, to be fixed by the court trying an action therefor.

[1:61:1919; 1919 RL p. 2917; NCL § 5636] + [2:61:1919; 1919 RL p. 2917; NCL § 5637] + [3:61:1919; 1919 RL p. 2917; NCL § 5638]—(NRS A 1985, 528)

NRS 575.050 Governor authorized to enter into agreements with United States concerning financial aid; Livestock Aid Fund.

1. The Governor may enter into agreements with the United States, its departments or agencies, respecting the granting and extending of financial aid, or any other form of benefits, to the State for the benefit of persons, firms or corporations engaged in the livestock or agriculture industry.

2. Before any such agreement is entered into, the Governor, after diligent inquiry, shall determine by proclamation that such an emergency exists as in the interests of the livestock or agriculture industry of the State warrants a request for federal aid, money or such other type of benefit as may be available. After issuing the proclamation, the Governor may match available federal money, or benefits, from the Livestock Aid Fund, not to exceed the total sum of $30,000. If an emergency has been proclaimed by the Governor, the Director of the State Department of Agriculture may expend money in the Livestock Aid Fund, as the interests of the livestock or agriculture industry of the State may require, without federal participation in the form of aid, money or other benefits.

3. There is hereby created in the State Treasury the Livestock Aid Fund. Money for the Livestock Aid Fund must be provided as needed by the State Board of Examiners from its Emergency Fund, and may be used only to carry out the provisions of this section.

4. The Governor, or such commission, department or agency of the State of Nevada as the Governor may designate and entrust with the disbursement of the money or benefits made available, may adopt such regulations as may be necessary for the proper administration thereof, and if the benefits are in the form of money, each expenditure from the Fund must be approved by the State Board of Examiners in the manner provided generally for the payment of claims against the State.

5. The State of Nevada, through the acts of its Governor, in accepting the agreements entered into, is obligated to perform the agreements fully as to all the terms thereof for the duration of the agreements.

[1:9:1954] + [2:9:1954] + [3:9:1954] + [4:9:1954] + [5:9:1954]—(NRS A 1961, 555; 1963, 101; 1971, 123; 1977, 329; 1993, 1759; 1999, 3699)

NRS 575.060 Impounding and sale by State Department of Agriculture of cattle, horses and mules found in possession of person without evidence of ownership; disposition of proceeds.

1. As used in this section, unless the context otherwise requires, “Department” means the State Department of Agriculture.

2. Any cattle, horses or mules found by the Department or an authorized representative of the Department to be in the possession of any person who does not have satisfactory evidence of the ownership or right to possession thereof may be impounded by the Department or its representative without liability at the expense of the owner, until the ownership of the animal is established.

3. After the expiration of 10 days after the date the animal is impounded, if the Department cannot with reasonable diligence determine the lawful owner thereof, the animal may be sold by the Department in the manner provided in chapter 569 of NRS. All expenses incurred by the Department in the keeping of the animal and in the sale thereof must be paid out of the proceeds of the sale.

4. Except as otherwise provided in subsection 5, the net proceeds of any such sale must be held for 1 year, subject to the claim of any person who can establish legal title to any animal concerned. All money remaining unclaimed must be deposited in the Livestock Inspection Account after 1 year. The Department may disallow all claims if it deems the claims illegal or if satisfactory evidence of title is not shown.

5. If the animal is consigned to a public livestock market for sale at that market, the proceeds of the sale must be kept by the Department or, if the Department deems it advisable, by the public livestock market, for 30 days, to permit the consignor to prove his or her legal ownership or the consignor’s right to sell the animal. If the consignor is unable to prove his or her ownership to or the consignor’s right to sell the animal, the proceeds must be disposed of in the manner provided in subsection 4.

(Added to NRS by 1960, 376; A 1961, 556; 1991, 1796; 1993, 1760; 1999, 3700)

COLLECTION OF TAXES

NRS 575.080 Definitions. As used in NRS 575.080 to 575.230, inclusive, unless the context otherwise requires:

1. “Board” means the State Board of Agriculture.

2. “Department” means the State Department of Agriculture.

3. “Livestock” means the animals subject to the taxes levied pursuant to NRS 575.185.

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 and 575.185.

(Added to NRS by 1985, 741; A 1993, 1761; 1999, 3701; 2001, 1568; 2003, 2162; 2013, 1324)

NRS 575.120 Declaration of average number, kind and classification of livestock and sheep. The Department shall provide a 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 or her during the year immediately preceding the date the declaration is made.

(Added to NRS by 1985, 742; A 1993, 1761; 1999, 2780, 3701; 2001, 279, 1568; 2015, 3613)

NRS 575.130 Provision of declaration to owners of livestock or sheep; administrative penalty for failure to complete declaration.

1. The Department shall provide the declaration to each owner of livestock or sheep listed in its most current report of such owners.

2. An owner of livestock or sheep who fails to complete a declaration within 30 days after the date it was provided to him or her is subject to a penalty of $5 assessed by the Department.

(Added to NRS by 1985, 742; A 1999, 2781; 2001, 281, 1568; 2015, 3614)

1. Upon receipt of the declaration of livestock and sheep and the report of owners of livestock and sheep, the Department shall:

(a) Make an estimate of the number, kind and classification of all livestock and sheep owned by any person failing to return the declaration of livestock and sheep and include that information on the report; and

(b) Examine each completed 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.

2. The Department may verify the number of livestock or sheep by any reasonable means, including actual count at any reasonable time.

3. If the 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 declaration completed by that owner, the Department shall notify the owner of the change within 15 days after the change is made. The notification must contain a statement explaining the owner’s right to challenge the accuracy of the report made by the Department.

(Added to NRS by 1985, 743; A 1999, 2781; 2001, 1568; 2015, 3614)

NRS 575.160 Exemption from tax if less than cost of collection. If the 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.

(Added to NRS by 1985, 743; A 2001, 1569)

NRS 575.170 Challenge of report as changed: Filing of statement; review; appeal to State Board of Agriculture.

1. An owner of sheep or livestock who wishes to challenge the accuracy of the report as changed by the Department may, within 15 days after receiving notice of the change, file a statement with the Department for assessing livestock for the owner’s county specifying the alleged inaccuracy.

2. Upon receipt of the statement under subsection 1, the 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 may appeal from any decision of the Department to and in the manner prescribed by the Board.

(Added to NRS by 1985, 743; A 1993, 1762; 1999, 3702; 2001, 1569; 2003, 2163)

NRS 575.180 Approval of report; copy; notification of change resulting from challenge of accuracy.

1. When the report of owners of livestock and sheep is approved by the Department as complete and accurate, the approval must be noted on the report. A copy of the approved report must be sent to the Board.

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 Department, each recipient of a copy of the report must be notified of the change.

(Added to NRS by 1985, 744; A 1993, 1762; 1999, 2781, 3702; 2001, 279, 1569; 2003, 2163, 2164)

NRS 575.185 Maximum rate of tax; minimum tax; deposit in Livestock Inspection Account.

1. Upon 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 2, must not exceed the following rates per head for each class:

Class Rate per head

Stock cattle........................................................................................................... $0.50

Dairy cattle............................................................................................................... .60

Horses....................................................................................................................... .75

Mules......................................................................................................................... .75

Burros or asses........................................................................................................ .75

Hogs and pigs.......................................................................................................... .30

Goats......................................................................................................................... .10

2. The minimum special tax due annually pursuant to this section from each owner of livestock is $10.

3. 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.

4. The special taxes paid by an owner of livestock, when transmitted to the State Treasurer, must be deposited in the Livestock Inspection Account.

5. As used in this section:

(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.

(Added to NRS by 2013, 1323; A 2013, 2470)

NRS 575.190 Calculation of total taxes due. Using the tax levies from the Board and from the Department, the Department 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 Department.

(Added to NRS by 1985, 744; A 1993, 1762; 1999, 2782, 3702; 2001, 279, 1569; 2003, 53, 2164)

NRS 575.200 Billing of owners; failure to receive bill not excuse from payment. The Department shall mail to each owner of livestock or sheep a bill for the total taxes due from that owner. Failure to receive a tax bill does not excuse the taxpayer from the timely payment of his or her taxes.

(Added to NRS by 1985, 744; A 1999, 2782; 2001, 1569)

1. If the Department determines that an owner of livestock was not assessed the tax required pursuant to NRS 575.185 in any year in which the tax became due, the Department may assess the tax at any time within 5 years after the date on which the tax became due.

2. Except as otherwise provided in subsection 3, any person who fails to pay the tax levied by the Department pursuant to NRS 575.185, within the time required, shall pay, in addition to the tax, a penalty equal to 20 percent of the amount of the tax that is owed for each year the person fails to pay 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.

3. The Department may waive or reduce the payment of the interest or penalty, or both, that is required to be paid pursuant to subsection 2, if the Department finds extenuating circumstances sufficient to justify the waiver or reduction. 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.

4. All taxes levied by the Department on livestock pursuant to NRS 575.185, and all penalties and interest accrued thereon, constitute a lien upon the livestock until paid.

5. Except as otherwise provided in NRS 575.230, the Department shall not provide inspection or other services to an owner of livestock who is delinquent in the payment of the tax levied by the Department pursuant to NRS 575.185.

(Added to NRS by 2001, 1567; A 2013, 1324, 2470)

NRS 575.210 Department to transmit revenue from taxes, penalties and interest to State Controller. Whenever any taxes, or penalties or interest for delinquencies pursuant to NRS 562.175, 575.130 or 575.205 are paid to the 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, 575.130, 575.185 and 575.205, and transmit the revenue thereof to the State Controller for deposit into the appropriate account or fund in the State Treasury.

(Added to NRS by 1985, 744; A 1991, 1797; 1995, 213; 2001, 1570; 2003, 53, 2164; 2013, 1324)

NRS 575.220 Report of certain delinquent taxes. The Department shall report to the Board any taxes delinquent, if the taxes were levied pursuant to NRS 562.170 and 567.110.

(Added to NRS by 1985, 744; A 1993, 1762; 1999, 3702; 2001, 1570; 2003, 2164)

NRS 575.230 Payment of delinquent tax required for issuance of brand inspection clearance certificate; notification of collection. A brand inspection clearance certificate described in NRS 562.460 or 565.120 must not be issued for the movement of any sheep or livestock owned by a person delinquent in the payment of a tax. The Department may collect any delinquent tax and the penalty and interest thereon at the time of a brand or health inspection. The appropriate county authority must be notified if the tax is so collected.

(Added to NRS by 1985, 744; A 1993, 1762; 1995, 213; 1999, 3702; 2003, 2164)