[Rev. 11/3/2015 11:08:37 AM]

Link to Page 1632

 

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ê1975 Statutes of Nevada, Page 1633 (Chapter 745, SB 374)ê

 

      Sec. 200.  NRS 207.080 is hereby amended to read as follows:

      207.080  1.  For the purpose of NRS 207.080 to 207.150, inclusive, a “convicted person” is defined as:

      (a) Any person who has been or hereafter is convicted of an offense punishable as a felony in the State of Nevada, or who has been or who is hereafter convicted of any offense in any place other than the State of Nevada, which offense, if committed in the State of Nevada, would be punishable as a felony.

      (b) Any person who has been or hereafter is convicted in the State of Nevada, or elsewhere, of the violation of any law, whether the same is or is not punishable as a felony:

             (1) Relating to or regulating the possession, distribution, furnishing or use of any habit-forming drug of the kind or character described and referred to in the Uniform Narcotic Drug Act.

             (2) Regulating or prohibiting the carrying, possession or ownership of any concealed weapon, or deadly weapon, or any weapon capable of being concealed, or regulating or prohibiting that possession, sale or use of any device, instrument or attachment designed or intended to be used for the purpose of silencing the report or concealing the discharge or flash of any firearm.

             (3) Regulating or prohibiting the use, possession, manufacture or compounding of tear gas, or any other gas, which may be used for the purpose of temporarily or permanently disabling any human being.

      (c) Any person who has been, or who hereafter is, convicted of a crime in the State of Nevada, under the provisions of one or more of NRS 122.220, 201.120 to 201.170, inclusive, 201.250, 201.270, 201.360 to 201.400, inclusive, 201.420, 202.010, 202.040, 202.055, 202.200 to 202.230, inclusive, 212.170, 212.180, [433.640,] section 58 of this act, 451.010 to 451.040, inclusive, 452.300, 462.010 to 462.080, inclusive, 465.010 to 465.070, inclusive, 646.010 to 646.060, inclusive, 647.095, 647.100, 647.110, 647.120, 647.130, 647.140 and 647.145, or who has been, or hereafter is, convicted, in any place other than the State of Nevada, of an offense which, if committed in this state, would have been punishable under one or more of such sections.

      (d) Any person who has been, or who hereafter is, convicted in the State of Nevada or elsewhere of any attempt or conspiracy to commit any offense described or referred to in NRS 207.080 to 207.150, inclusive.

      2.  Any person, except as hereinafter set forth in NRS 207.090 to 207.150, inclusive, whose conviction is or has been set aside in the manner provided by law shall not be deemed a convicted person.

      Sec. 201.  NRS 232.320 is hereby amended to read as follows:

      232.320  The director shall:

      1.  Appoint, with the consent of the governor, a chief of each of the divisions and agencies of the department. The chief of the aging services division shall be known as the administrator of the aging services division, the chief of the child care services division shall be known as the administrator of the child care services division, the chief of the health division shall be known as the state health officer, the chief of the mental hygiene and mental retardation division shall be known as the administrator of the mental hygiene and mental retardation division, the chief of the rehabilitation division shall be known as the administrator of the rehabilitation division, the chief of the welfare division shall be known as the state welfare administrator, and the chief of the youth services agency shall be known as the administrator of the youth services agency.


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ê1975 Statutes of Nevada, Page 1634 (Chapter 745, SB 374)ê

 

of the rehabilitation division shall be known as the administrator of the rehabilitation division, the chief of the welfare division shall be known as the state welfare administrator, and the chief of the youth services agency shall be known as the administrator of the youth services agency.

      2.  Be responsible for the administration, through the divisions and agencies of the department, of the provisions of chapters 210, 422 to 427A, inclusive, and 430 to [433, inclusive, of NRS, NRS 435.130 to 435.320, inclusive, chapters 436,] 433 to 436, inclusive, sections 60 to 140, inclusive, of this act, 439 to 447, inclusive, 449, 450, 458 and 615 of NRS, and all other provisions of law relating to the functions of the divisions and agencies of the department, but shall not be responsible for the clinical activities of the health division or the professional line activities of the other divisions or agencies.

      3.  Have such other powers and duties as provided by law.

      Sec. 202.  NRS 450.470 is hereby amended to read as follows:

      450.470  If the county hospital is located at the county seat, the board of hospital trustees shall, at all times, provide a suitable room for the detention and examination of [all] persons who are alleged to be mentally ill and who are to be brought before the judge of the district court [as provided in NRS 433.685 to 433.697, inclusive.] for proceedings to determine the issue of involuntary court-ordered admission as provided in sections 60 to 140, inclusive, of this act.

      Sec. 203.  1.  NRS 433.006, 433.015 to 433.663, inclusive, 433.669 to 433.845, inclusive, 435.050, 435.075, 435.150, 435.175, 435.200, 436.010, 436.011, 436.012, 436.014, 436.015, 436.016, 436.018, 436.030, 436.040, 436.050, 436.060, 436.070, 436.080, 436.085, 436.100, 436.135, 436.155, 436.330, 436.340, 436.350, 436.360 and 436.370 are hereby repealed.

      2.  NRS 433.665, 433.667 and 436.013 are hereby repealed.

      Sec. 204.  Any county which has established community mental health services pursuant to the Community Mental Health Services Act prior to July 1, 1975, shall have until January 1, 1976, to effect an orderly transition to a county community mental health program under the provisions of this act.

      Sec. 205.  Subsection 2 of section 203 shall become effective at 12:01 a.m. on July 1, 1975.

 

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ê1975 Statutes of Nevada, Page 1635ê

 

CHAPTER 746, SB 472

Senate Bill No. 472–Committee on Government Affairs

CHAPTER 746

AN ACT relating to county fire protection districts created by boards of county commissioners; designating their governing bodies as boards of fire commissioners; providing that ad valorem taxes levied for district purposes may be paid in four equal installments; authorizing the collection of expenses for extinguishment of fires within such districts; and providing other matters properly relating thereto.

 

[Approved May 27, 1975]

 

The People of the State of Nevada, represented in Senate and Assembly,

do enact as follows:

 

      Section 1.  NRS 474.460 is hereby amended to read as follows:

      474.460  1.  All territory in each county not included in any other fire protection district, except incorporated areas, may be organized by ordinance by the board of county commissioners of the county in which such territory lies into as many fire protection districts as necessary to provide for the prevention and extinguishment of fires in the county, until such time as such territory may be included in another fire protection district formed in accordance with the provisions of chapter 473 of NRS, or NRS 474.010 to 474.450, inclusive.

      2.  Each such district shall:

      (a) Be a body corporate and politic;

      (b) Be a political subdivision of the state; and

      (c) Have perpetual existence unless dissolved as provided in this chapter.

      3.  Each such district may:

      (a) Have and use a corporate seal;

      (b) Sue and be sued, and be a party to suits, actions and proceedings; [and]

      (c) Arbitrate claims [.] ; and

      (d) Contract and be contracted with.

      4.  The board of county commissioners of the county organizing each such district shall ex officio be the governing body of each such district. The governing body shall be known as the board of fire commissioners.

      5.  The chairman of the board of county commissioners shall ex officio be chairman of each such district.

      6.  The county clerk shall ex officio be clerk of each such district.

      7.  The county treasurer shall ex officio be treasurer of each such district.

      Sec. 2.  NRS 474.470 is hereby amended to read as follows:

      474.470  The board of [county] fire commissioners shall:

      1.  Manage and conduct the business and affairs of districts organized pursuant to the provisions of NRS 474.460.

      2.  Promulgate and enforce all regulations necessary for the administration and government of the districts and for the furnishing of fire protection.

      3.  Organize, regulate, establish and disband fire companies, departments or volunteer fire departments for the districts.

      4.  Provide for the payment of salaries to the personnel of such fire companies or fire departments.


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ê1975 Statutes of Nevada, Page 1636 (Chapter 746, SB 472)ê

 

      5.  Provide for payment from the proper fund of all the debts and just claims against the districts.

      6.  Employ agents and employees for the [district] districts sufficient to maintain and operate the property acquired for the purposes of the [district.] districts.

      7.  Acquire real or personal property necessary for the purposes of the districts and dispose of the same when no longer needed.

      8.  Construct any necessary structures.

      9.  Acquire, hold and possess, either by donation or purchase, [in the name of the county in behalf of the districts,] any land or other property necessary for the purpose of the districts.

      10.  Eliminate and remove fire hazards from the districts wherever practicable and possible, whether on private or public premises, and to that end the board of fire commissioners may clear the public highways, and, where permitted, private lands, of dry grass, stubble, brush, rubbish or other inflammable material in its judgment constituting a fire hazard.

      11.  Perform all other acts necessary, proper and convenient to accomplish the purposes of NRS 474.460 to 474.540, inclusive.

      Sec. 3.  NRS 474.480 is hereby amended to read as follows:

      474.480  1.  The board of [county] fire commissioners [of each county] shall plan for the prevention and extinguishment of fires in the territory of the county described by NRS 474.460, in cooperation with the state forester firewarden and the state board of forestry and fire control to coordinate the fire protection activities of the [county] districts with the fire protection provided by the state board of forestry and fire control and by federal agencies, in order that the state forester firewarden and the state board of forestry and fire control may establish a statewide plan for the prevention and control of large fires, mutual aid among the [counties,] districts, training of personnel, supply, finance and other purposes to promote fire protection on a statewide basis.

      2.  Through inspection and recommendation, the state forester firewarden shall standardize the fire protection equipment and facilities of the [counties] districts to facilitate mutual aid among the [counties.] districts.

      Sec. 4.  NRS 474.490 is hereby amended to read as follows:

      474.490  The board of [county] fire commissioners shall cooperate with other agencies [and counties] as provided in NRS 472.040 to 472.090, inclusive, to prevent and suppress fires in wild lands, and may contribute suitable amounts of money from the sums raised as provided in NRS 474.510 for such purpose to cooperating agencies, or may receive contributions from other agencies to be spent for such purpose.

      Sec. 5.  NRS 474.500 is hereby amended to read as follows:

      474.500  1.  The board of [county] fire commissioners may appoint a [county] district fire chief who shall have adequate training and experience in fire control and who shall hire such employees as are authorized by the board. The [county] district fire chief shall administer all fire control laws in the territory of the county described by NRS 474.460 and perform such other duties as may be designated by the board of [county] fire commissioners and the state forester firewarden. The [county] district fire chief shall coordinate fire protection activities in the [county] district and shall cooperate with all other existing fire protection agencies and with the state forester firewarden for the standardization of equipment and facilities.


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ê1975 Statutes of Nevada, Page 1637 (Chapter 746, SB 472)ê

 

state forester firewarden for the standardization of equipment and facilities.

      2.  In lieu of or in addition to the provisions of subsection 1, the board of [county] fire commissioners may:

      (a) Provide the fire protection required by NRS 474.460 to 474.540, inclusive, to the [county] districts by entering into agreements with other agencies as provided by NRS 472.060 to 472.090, inclusive, and 277.180, for the furnishing of such protection to the [county;] districts; or

      (b) Support volunteer fire departments with districts organized under the provisions of NRS 474.460 to 474.540, inclusive, for the furnishing of such protection to the [county.] districts.

      Sec. 6.  NRS 474.510 is hereby amended to read as follows:

      474.510  1.  The board of [county] fire commissioners shall prepare a budget for each district organized in accordance with NRS 474.460, estimating the amount of money which will be needed to defray the expenses of the district, and to meet unforeseen fire emergencies and determine the amount of a fire protection tax sufficient to raise such sums.

      2.  At the time of making the levy of county taxes for the year, the board of county commissioners shall levy the tax provided by subsection 1, upon all property, both real and personal, subject to taxation within the boundaries of the district, including the net proceeds of mines. Any tax levied on interstate or intercounty telephone lines, powerlines and other public utility lines as authorized in this section shall be based upon valuations established by the Nevada tax commission pursuant to the provisions of NRS 361.315 to 361.330, inclusive.

      3.  The amount of tax to be collected for the purposes of this section shall not exceed, in any 1 year, 1 percent of the value of the property described in subsection 2.

      4.  If levied, the tax shall be entered upon the assessment roll and collected in the same manner as state and county taxes. Taxes may be paid in four equal installments at the times specified in NRS 361.483 and the same penalties as specified in NRS 361.483 shall be added for failure to pay such taxes.

      5.  For the purposes of NRS 474.460 to 474.540, inclusive, the county treasurer shall keep two separate funds for each such district, one to be known as the district fire protection operating fund and one to be known as the district fire emergency fund. The sums collected to defray the expenses of any district organized pursuant to NRS 474.460 shall be deposited in the district fire protection operating fund, and the sums collected to meet unforeseen emergencies shall be deposited in the district fire emergency fund. The district fire emergency fund shall be used solely for emergencies and shall not be used for regular operating expenses and shall not exceed the sum of $50,000.

      Sec. 7.  NRS 474.511 is hereby amended to read as follows:

      474.511  Any district organized pursuant to NRS 474.460, acting by and through the board of [county] fire commissioners, by resolution may at any time or from time to time acquire:

      1.  A system of waterworks, hydrants and supplies of water.

      2.  Telegraphic fire signals, telephone, telegraph, radio and television service.

      3.  Fire engines and other vehicles.


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ê1975 Statutes of Nevada, Page 1638 (Chapter 746, SB 472)ê

 

      4.  Hooks, ladders, chutes, buckets, gauges, meters, hoses, pumps, fire extinguishers, fans and artificial lights.

      5.  Respirators, rescue equipment, other fire protection and firefighting apparatus and other appurtenances.

      6.  Fixtures, structures, stations, other buildings and sites therefor.

      7.  Land, interests in land, and improvements thereon for firebreaks and other fire protection.

      8.  Appurtenances and incidentals necessary, useful or desirable for any such facilities, including without limitation all types of property therefor.

      9.  Any combination of the properties provided in this section.

      Sec. 8.  NRS 474.512 is hereby amended to read as follows:

      474.512  For the purpose of defraying the cost of the acquisition of any properties authorized by NRS 474.511, the board of [county] fire commissioners, on the behalf and in the name of any district organized pursuant to NRS 474.460, may, by resolution, at any time or from time to time, borrow money, otherwise become obligated, and evidence or reevidence such obligations by the issuance of bonds and other municipal securities payable from general (ad valorem) taxes and constituting general obligations of the district, as provided in the Local Government Securities Law, as from time to time amended, subject to the limitations therein and in NRS 474.513 and 474.514.

      Sec. 9.  NRS 474.540 is hereby amended to read as follows:

      474.540  [1.  The county activities set forth under NRS 474.460 to 474.540, inclusive, shall be separate and apart from other county functions except for equipment maintenance and repair.

      2.]  The activities of each district organized in accordance with NRS 474.460 shall be separate and apart from county activities and any other political subdivision in this state.

      Sec. 9.5.  Chapter 474 of NRS is hereby amended by adding thereto a new section which shall read as follows:

      1.  Within the boundaries of any fire protection district organized under NRS 474.460, any person, firm, association or agency which willfully or negligently causes a fire or fires may be charged with the expenses incurred in extinguishing such fire or fires, together with the cost of necessary patrol. Such a charge shall constitute a debt of such person, firm, association or agency charged and shall be collectible by the federal, state, county or district agency incurring such expenses in the same manner as in the case of an obligation under a contract, express or implied.

      2.  This section does not apply to or affect any existing rights, duties or causes of action, nor shall it apply to or affect any rights, duties or causes of action accruing prior to the effective date of this act.

      Sec. 10.  NRS 474.475 is hereby repealed.

      Sec. 11.  This act shall become effective upon passage and approval.

 

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ê1975 Statutes of Nevada, Page 1639ê

 

CHAPTER 747, AB 539

Assembly Bill No. 539–Assemblymen Demers, Dreyer, Ford and Vergiels

CHAPTER 747

AN ACT relating to real estate; permitting certain owners of residential property to employ licensed real estate salesmen to sell such property; and providing other matters properly relating thereto.

 

[Approved May 27, 1975]

 

The People of the State of Nevada, represented in Senate and Assembly,

do enact as follows:

 

      Section 1.  Chapter 645 of NRS is hereby amended by adding thereto the provisions set forth as sections 2 to 5, inclusive, of this act.

      Sec. 2.  As used in this chapter, “owner-developer” means a person, natural or artificial, who owns five or more lots within a recorded subdivision, or shown on an approved parcel map, on each of which there is a single family residence not previously sold.

      Sec. 3.  1.  An owner-developer who is registered with the real estate division may employ one or more licensed real estate salesmen to sell any single family residence, owned by the owner-developer and not previously sold, which is within the area covered by his current registration.

      2.  The area covered by an owner-developer’s registration may be enlarged from time to time upon application and payment of the required fee.

      3.  Registration may be kept in force by annual renewal.

      Sec. 4.  1.  Application for original registration as an owner-developer shall be made on a form provided by the division, and shall set forth:

      (a) The limits of the area within which the applicant owns the residences proposed to be sold;

      (b) The location of the applicant’s principal place of business; and

      (c) Any further information required by regulations of the commission.

      2.  An application to enlarge the area covered by a registration shall set forth the limits of the area to be added.

      Sec. 5.  1.  Regulations adopted by the real estate commission shall not establish any educational qualification or require any examination of an owner-developer, but shall provide appropriate standards of good moral character and financial stability.

      2.  Each owner-developer shall maintain a principal place of business and keep there the records concerning salesmen employed by him.

      Sec. 6.  NRS 645.040 is hereby amended to read as follows:

      645.040  1.  Within the meaning of this chapter, a “real estate salesman” is any person who, as an employee or as an independent contractor, is associated with a licensed real estate broker or registered owner-developer to do or to deal in any act, acts or transactions set out or comprehended by the definition of a real estate broker in NRS 645.030, for a compensation or otherwise.

      2.  A “real estate salesman” who provides coverage for himself under chapters 616 and 617 of NRS is presumed to be an independent contractor.

      Sec. 7.  NRS 645.343 is hereby amended to read as follows:

      645.343  1.  In addition to the other requirements contained in this chapter, an applicant for an original real estate salesman’s license shall furnish proof satisfactory to the real estate division that he has successfully completed a course of instruction in real estate principles, practices, procedures, law and ethics, which course may be an extension or correspondence course offered by the University of Nevada System, or any other accredited college or university, or by any other college or school approved as provided in NRS 645.345.


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ê1975 Statutes of Nevada, Page 1640 (Chapter 747, AB 539)ê

 

furnish proof satisfactory to the real estate division that he has successfully completed a course of instruction in real estate principles, practices, procedures, law and ethics, which course may be an extension or correspondence course offered by the University of Nevada System, or any other accredited college or university, or by any other college or school approved as provided in NRS 645.345.

      2.  Except as provided in section 1 of Assembly Bill 9 of the 58th session of the Nevada legislature, and in addition to other requirements contained in this chapter, an applicant for an original real estate broker’s or broker-salesman’s license shall furnish proof satisfactory to the real estate division that he has successfully completed a college level course of three semester units or an equivalent number of quarter units in real estate law and another course of equal length in the principles of real estate, and satisfied the experiential requirements of subsection 3 of NRS 645.330.

      3.  On and after January 1, 1976, in addition to the other requirements contained in this chapter, an applicant for an original real estate broker’s or broker-salesman’s license shall furnish proof satisfactory to the real estate division that he has successfully completed nine semester units or the equivalent in quarter units of college level courses in real estate appraisal and business or economics.

      4.  On and after January 1, 1978, in addition to other requirements contained in this chapter, an applicant for an original real estate broker’s or broker-salesman’s license shall furnish proof satisfactory to the real estate division that he has successfully completed nine semester units or the equivalent in quarter units of college level courses in real estate, business or economics.

      5.  On and after January 1, 1982, in addition to other requirements contained in this chapter, an applicant for an original real estate broker’s or broker-salesman’s license shall furnish proof satisfactory to the real estate division that he has successfully completed 45 semester units or the equivalent in quarter units of college level courses.

      6.  On and after January 1, 1986, in addition to other requirements contained in this chapter, an applicant for an original real estate broker’s or broker-salesman’s license shall furnish proof satisfactory to the real estate division that he has completed 64 semester units or the equivalent in quarter units of college level courses in real estate, business and economics.

      7.  On and after January 1, 1978, for the purposes of this section, each person holding a valid real estate salesman’s license under the provisions of this chapter shall receive credit for the equivalent of 16 semester units of college level courses for each two years of active experience he has as a licensed real estate salesman.

      8.  The educational requirements of this section may be waived partially or completely by the commission if the applicant for an original real estate broker’s or broker-salesman’s license furnishes proof satisfactory to the commission that he resides in a rural county where educational resources are not available and where excess travel would work a hardship on the applicant in meeting such requirements.

      9.  The educational requirements of subsections 5 and 6 include and are not in addition to the requirements in each preceding subsection.


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ê1975 Statutes of Nevada, Page 1641 (Chapter 747, AB 539)ê

 

      10.  An applicant for a broker’s examination pursuant to section 1 of Assembly Bill 9 of the 58th session of the Nevada legislature shall meet the educational prerequisites applicable on the date his application is received by the real estate division.

      11.  For the purposes of this section, “college level courses” are course offered by any accredited college or university and which fulfill baccalaureate degree requirements.

      Sec. 8.  NRS 645.530 is hereby amended to read as follows:

      645.530  1.  The license of each real estate salesman shall be delivered or mailed to the real estate broker with whom the real estate salsman is associated or to the owner-developer by whom the real estate salesman is employed and shall be kept in the custody and control of the broker [.] or owner-developer.

      2.  Each real estate broker shall:

      (a) Display his license conspicuously in his place of business. If a real estate broker maintains more than one place of business within the state, a duplicate license shall be issued to such broker for each branch office so maintained by him, and the duplicate license shall be displayed conspicuously in each branch office.

      (b) Prominently display in his place or places of business the licenses of all real estate salesmen associated with him therein or in connection therewith.

      3.  Each owner-developer shall prominently display in his place or places of business the license of each real estate salesman employed by him in connection with that place of business.

      Sec. 9.  NRS 645.570 is hereby amended to read as follows:

      645.570  1.  Notice in writing shall be given to the real estate division within 30 days of any change of name, personnel or business location of any licensee or of a change of association of any salesman licensee. Upon the surrender of the license certificate and pocket identification card previously issued and the payment of the fee required by law the real estate division shall issue a new license for the unexpired license term.

      2.  Upon the transfer of association of any salesman licensee, application accompanied by the fee required by law shall be made to the real estate division for the issuance of a new license to such salesman for the unexpired term. Such transfer shall only be into an association with a duly licensed broker or registered owner-developer who shall certify to the honesty, truthfulness and good reputation of the transferee.

      3.  Failure to give notice as required by this section [shall constitute] constitutes cause for the revocation of any outstanding license.

      Sec. 10.  NRS 645.580 is hereby amended to read as follows:

      645.580  1.  When any real estate salesman terminates, for any reason, his association with the real estate broker with whom he was associated, or his employment with the owner-developer by whom he was employed, such real estate broker or owner-developer shall:

      (a) Immediately deliver or mail by registered or certified mail to the real estate division the real estate salesman’s license, together with a written statement of the circumstances surrounding the termination of the association [.] or the employment.

      (b) At the time of delivering or mailing such real estate salesman’s license to the real estate division, address a communication to the last-known residence address of such real estate salesman, which communication shall advise the real estate salesman that his license has been delivered or mailed to the real estate division.


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ê1975 Statutes of Nevada, Page 1642 (Chapter 747, AB 539)ê

 

license to the real estate division, address a communication to the last-known residence address of such real estate salesman, which communication shall advise the real estate salesman that his license has been delivered or mailed to the real estate division. A copy of such communication to the real estate salesman shall accompany the license when delivered or mailed to the real estate division.

      2.  It [shall be] is unlawful for any real estate salesman to perform any of the acts contemplated by this chapter, either directly or indirectly, under authority of the license [from and] on or after the date of receipt of the license from the broker or owner-developer by the real estate division and until the license is transferred or a new license is issued.

      3.  A license shall not be transferred nor a new license issued to such real estate salesman until he has returned his former pocket card to the division or satisfactorily accounted for it.

      Sec. 11.  NRS 645.660 is hereby amended to read as follows:

      645.660  1.  Any unlawful act or violation of any of the provisions of this chapter by any licensee [shall not be] is not cause for the suspension or revocation of a license of any person associated with such licensee, unless it appears to the satisfaction of the commission that the associate had guilty knowledge thereof. A course of dealing shown to have been persistently and consistently followed by any licensee [shall constitute] constitutes prima facie evidence of such knowledge upon the part of the association.

      2.  If it so appears that a registered owner-developer had such guilty knowledge of any such unlawful act or violation on the part of a real estate salesman employed by him, in the course of such salesman’s employment, the commission may suspend or revoke his registration.

      Sec. 12.  NRS 645.830 is hereby amended to read as follows:

      645.830  The following fees shall be charged by and paid to the real estate division:

 

For each real estate broker’s examination........................................    $40

For each original real estate broker’s, broker-salesman’s or corporate officer’s license................................................................................................       40

For each renewal real estate broker’s, broker-salesman’s or corporate officer’s license, for 1 year or fraction thereof..........................................       40

For each licensed real estate broker’s or salesman’s original license or renewal, in addition to the renewal fee, for the real estate education, research and recovery fund..................................................................................       10

For each real estate salesman’s examination..................................       40

For each original real estate salesman’s license...............................       25

For each renewal real estate salesman’s license, for 1 year or fraction thereof............................................................................................................       25

For each branch office broker’s license, for 1 year or fraction thereof        25

For each original registration of an owner-developer.................       40

For each annual renewal of registration of an owner-developer                40

For each enlargement of the area of an owner-developer’s registration   ............................................................................................................ 15

For each change of name or address................................................. 10 For each transfer of real estate salesman’s license on change of association..............................................................   $10

 


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ê1975 Statutes of Nevada, Page 1643 (Chapter 747, AB 539)ê

 

For each transfer of real estate salesman’s license on change of association............................................................................................................    $10

For each duplicate license or pocket card where the original license or pocket card is lost or destroyed, and affidavit made thereof..............       10

For each reinstatement of a real estate broker’s or salesman’s license        10

For each reinstatement of a real estate broker’s or salesman’s license when a licensee fails to give written notice to the commission within 30 days of a change of name, address or broker with whom he is associated            20

For each change of status from broker to broker-salesman, or the reverse ............................................................................................................ 10

For each certificate issued to an out-of-state broker licensee for 1 year or fraction thereof...............................................................................       40

 

      Sec. 13.  NRS 645.843 is hereby amended to read as follows:

      645.843  [Upon] 1.  Except as otherwise provided in subsection 2, upon issuance or renewal of every real estate broker’s and real estate salesman’s license, every licensed broker and salesman shall pay in addition to the original or renewal fee, a fee of $15. Such additional fee shall be paid into the state treasury and credited to the fund, and shall be used solely for the purposes provided in NRS 645.841 to 645.8494, inclusive.

      2.  A salesman who renews his license while employed by an owner-developer is not required to pay into the fund.

      Sec. 14.  1.  Section 7 of this act shall become effective at 12:02 a.m. on July 1, 1975.

      2.  Sections 6, 8, 9, 10, 11 and 12 of this act shall become effective at 12:01 a.m. on July 1, 1975.

 

__________

 

 

CHAPTER 748, AB 317

Assembly Bill No. 317–Committee on Taxation

CHAPTER 748

AN ACT relating to revenue and taxation; establishing the department of taxation; providing for its organization, powers, duties and functions; modifying the composition, powers, duties and functions of the state and county boards of equalization; providing for appraisal and assessment of property connected with certain mining, reduction, smelting and milling operations; providing for a parceling system of land description; providing certification and training requirements for certain appraisers; providing a civil penalty; and providing other matters properly relating thereto.

 

[Approved May 27, 1975]

 

The People of the State of Nevada, represented in Senate and Assembly,

do enact as follows:

 

      Section 1.  Chapter 360 of NRS is hereby amended by adding thereto a new section which shall read as follows:


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ê1975 Statutes of Nevada, Page 1644 (Chapter 748, AB 317)ê

 

      As used in this Title, except as otherwise provided in chapters 364, 366 and 371 of NRS and unless the context requires otherwise:

      1.  “Department” means the department of taxation.

      2.  “Executive director” means the executive director of the department of taxation.

      Sec. 2.  1.  Notwithstanding the provisions of any law to the contrary, the terms of each person holding office as a member of the Nevada tax commission on June 30, 1975, shall expire at 12:01 a.m. on July 1, 1975. The governor shall appoint seven persons to the commission to serve staggered terms commencing at 12:01 a.m. on July 1, 1975, as provided in paragraphs (a) to (d), inclusive, of subsection 2 of NRS 360.030.

      2.  Any member of the commission whose term expires under this section shall be eligible for reappointment, if qualified under NRS 360.020 as amended by section 4 of this act.

      Sec. 3.  NRS 360.010 is hereby amended to read as follows:

      360.010  1.  There is hereby created a commission to be designated and known as the Nevada tax commission.

      2.  The Nevada tax commission shall consist of [nine] seven commissioners appointed by the governor.

      3.  The governor shall designate [the commissioner] one of the commissioners to serve as chairman of the commission.

      4.  The governor shall be an ex officio, nonvoting member of the commission. He shall receive no compensation for his services as such ex officio member.

      Sec. 4.  NRS 360.020 is hereby amended to read as follows:

      360.020  [1.  The commissioners shall respectively possess the following qualifications:

      (a) One shall be versed in and possess a practical knowledge or experience in utilities.

      (b) One shall be versed in and possess a practical knowledge and experience in the classification of land and the value thereof.

      (c) One shall be versed in and possess a practical knowledge and experience in livestock and the value thereof.

      (d) One shall be versed in and possess a practical knowledge and experience in the mining industry.

      (e) One shall be versed in and possess a practical knowledge and experience in business other than any of the businesses specified in paragraphs (a) to (d), inclusive, and (f) to (h), inclusive, of this subsection.

      (f) One shall be versed in and possess a practical knowledge and experience in banking.

      (g) One shall be versed in and possess a practical knowledge and experience in transportation.

      (h) One shall be versed in and possess a practical knowledge and experience in the resort hotel or gaming industry.

      (i) One shall be a taxpayer of the state and shall represent the public at large. He shall not be engaged in or affiliated with any of the businesses, industries or professions specified in paragraphs (a) to (h), inclusive, of this subsection.

      2.  Each of the commissioners at the time of his appointment shall be actively engaged in the type of interest in categories which he is chosen to represent on the commission.]


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ê1975 Statutes of Nevada, Page 1645 (Chapter 748, AB 317)ê

 

      1.  Four of the commissioners shall, respectively, have at least 10 years’ experience in the following fields:

      (a) Real property.

      (b) Utility business.

      (c) Agriculture and livestock business.

      (d) Finance.

      2.  The remaining commissioners shall be versed in other areas of property taxation and shall be sufficiently experienced in business generally to be able to bring knowledge and sound judgment to the deliberations of the Nevada tax commission.

      Sec. 5.  NRS 360.030 is hereby amended to read as follows:

      360.030  1.  Not more than [three] four of the [nine] seven commissioners shall be appointed from any one county in this state, and not more than [five] four members of the Nevada tax commission shall be of the same political party.

      2.  [Appointments] The first appointments to the commission [, except those to fill unexpired terms,] shall be for terms beginning July 1, 1975, as follows:

      (a) Two commissioners for 4 years.

      (b) Two commissioners for 3 years.

      (c) Two commissioners for 2 years.

      (d) [Three commissioners] One commissioner for 1 year.

Thereafter, all commissioners shall be appointed for terms of 4 years [.] , except when appointed to fill unexpired terms.

      3.  Appointments to fill vacancies on the commission shall be for the unexpired term of the commissioner to be replaced, and shall be made by the governor.

      4.  Any commissioner may be removed by the governor if, in his opinion, such commissioner is guilty of malfeasance in office or neglect of duty.

      Sec. 6.  NRS 360.060 is hereby amended to read as follows:

      360.060  The commissioners and such expert assistants as may be employed shall be entitled to receive [from the state their actual and necessary expenses while traveling on the business of the Nevada tax commission.] the per diem allowance and travel expenses as provided by law.

      Sec. 7.  NRS 360.080 is hereby amended to read as follows:

      360.080  1.  [Five] Four members shall constitute a quorum for the transaction of business.

      2.  The chairman and each of the commissioners [shall] have a vote upon all matters which [shall] come before the Nevada tax commission.

      Sec. 8.  NRS 360.090 is hereby amended to read as follows:

      360.090  The members of the Nevada tax commission shall have power to prescribe [rules and] regulations for [its own government and governing the procedure and order of business of all regular and special sessions.] carrying on the business of the tax commission and of the department.

      Sec. 9.  NRS 360.100 is hereby amended to read as follows:

      360.100  The [Nevada tax commission] department shall:

      1.  Make and publish an annual report for each fiscal year, showing its transactions and proceedings [and the transactions and proceedings of the state board of equalization] for such year.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1646 (Chapter 748, AB 317)ê

 

      2.  Furnish to the governor, from time to time when requested by him, statements showing the assessed value of the taxable property within or taxable by the State of Nevada and its political subdivisions. [as established by the state board of equalization for each fiscal year.]

      Sec. 10.  NRS 360.110 is hereby amended to read as follows:

      360.110  All forms, blanks, envelopes, letterheads, circulars and reports required [to be printed] by the [Nevada tax commission] department shall be printed by the state printing and records division of the department of general services under the general provisions of chapter 344 of NRS.

      Sec. 11.  NRS 360.120 is hereby amended to read as follows:

      360.120  1.  [A chief clerk and statistician shall be employed by the Nevada tax commission. He shall be the secretary of the Nevada tax commission and shall be in charge of the office of the commission.] The department of taxation is hereby created.

      2.  The head of the department is the Nevada tax commission. The chief administrative officer of the department is the executive director who shall be appointed by the governor.

      [2.]3.  For his services, the [secretary of the Nevada tax commission] executive director shall receive an annual salary in an amount determined pursuant to the provisions of NRS 284.182.

      [3.]4.  The [secretary of the Nevada tax commission] executive director shall devote his entire time and attention to the business of his office and shall not pursue any other business or occupation or hold any other office of profit [.] which detracts from the full and timely performance of his duties.

      Sec. 12.  NRS 360.130 is hereby amended to read as follows:

      360.130  1.  The [secretary] executive director shall:

      (a) Keep full and correct records of all transactions and proceedings of the Nevada tax commission [.] , the state board of equalization and the department.

      (b) Perform such other duties as may be required.

      2.  The Nevada tax commission shall have the power to authorize the [secretary] executive director or any other officer of the department to hold hearings or make investigations, and upon any such hearing the [secretary] executive director or officer shall have the authority to examine books, compel the attendance of witnesses, administer oaths and conduct investigations.

      Sec. 13.  NRS 360.140 is hereby amended to read as follows:

      360.140  1.  [With the approval and consent of the Nevada tax commission, the secretary] The executive director shall organize the work of the department in such a way as to secure maximum efficiency in the conduct of the department and make possible a definite placing of responsibility. To this end, the executive director may establish such organizational units within the department as he deems necessary.

      2.  The executive director may employ such clerical or expert assistance as may be required.

      [2.]3.  Persons employed by the [secretary] department may be assigned to stations, offices or locations selected by the [secretary] executive director both within the state and in other states where in the judgment of the [secretary] executive director it is necessary to maintain personnel to protect, investigate and collect revenues to which the state is entitled.


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ê1975 Statutes of Nevada, Page 1647 (Chapter 748, AB 317)ê

 

personnel to protect, investigate and collect revenues to which the state is entitled.

      [3.]4.  Any person assigned to a station, office or location as provided in subsection [2] 3 shall be entitled to receive per diem allowance only when the business of the [commission] department takes him away from the particular station, office or location to which he is assigned.

      Sec. 14.  Chapter 360 of NRS is hereby amended by adding thereto a new section which shall read as follows:

      1.  All decisions of the executive director or other officer of the department made pursuant to subsection 2 of NRS 360.130 shall be final unless appealed to the tax commission as provided by law. Any natural person, partnership, corporation, association or other business or legal entity may so appeal by filing a notice of appeal with the department within 15 days after receipt of the decision.

      2.  The Nevada tax commission, as head of the department, may review all other decisions made by the executive director and may reverse, affirm or modify them.

      Sec. 15.  NRS 360.180 is hereby amended to read as follows:

      360.180  The [Nevada tax commission may require the division of assessment standards to:] department may:

      1.  Assist the county assessors in appraising property within their respective counties which the ratio study shows to be assessed at more or less than 35 percent of its full cash value.

      2.  Consult with and assist county assessors to develop and maintain standard assessment procedures to be applied and used in all of the counties of the state, to the end that assessments of property by county assessors shall be equal in each of the several counties of this state.

      3.  Visit a selective cross-section of assessable properties within the various counties in cooperation with the county assessor and examine these properties and compare them with the tax roll and assist the various county assessors in correcting any inequalities found to exist with factors of equal value and actual assessed value considered, and place upon the rolls any property found to be omitted from the tax roll.

      4.  Carry on a continuing study, the object of which is the equalization of property values between counties.

      5.  Carry on a program of in-service training for county assessors of the several counties of the state, and [once during] each year hold classes of instruction in assessing procedure for the purpose of bringing each county assessor and his authorized personnel the newest methods, procedures and practices in assessing property. Expenses of attending such classes shall be a proper and allowable charge by the board of county commissioners in each county.

      6.  Continually supervise assessment procedures which are carried on in the several counties of the State of Nevada and advise county assessors in the application of such procedures. The [Nevada tax commission] department shall make a complete written report to each session of the legislature, which shall include all reports of its activities and findings and all recommendations which it has made to the several county assessors, and the extent to which such recommendations have been followed.

      7.  Carry on a continuing program to maintain and study the assessment of public utilities and all other property assessed by the [Nevada tax commission] department to the end that such assessment shall be equalized with the property assessable by county assessors.


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ê1975 Statutes of Nevada, Page 1648 (Chapter 748, AB 317)ê

 

tax commission] department to the end that such assessment shall be equalized with the property assessable by county assessors.

      8.  Conduct appraisals at the request of and in conjunction with any county assessor when such assessor considers such assistance necessary. One-half of the cost of such appraisal shall be paid by the county. In lieu of a cash payment, the county may provide labor, material or services having a value equal to one-half of the appraisal cost.

      Sec. 16.  NRS 360.195 is hereby amended to read as follows:

      360.195  Where any tax is collected by the [Nevada tax commission] department of taxation for apportionment in whole or in part to any political subdivision where the basis of such apportionment is the population of such political subdivision as determined by the last preceding national census of the Bureau of the Census of the United States Department of Commerce, the transition from one such census to the next shall be made on July 1 of the year following the year in which such census is taken. Every payment prior to such date shall be based upon the earlier census and every payment after such date shall be based upon the later census.

      Sec. 17.  NRS 360.200 is hereby amended to read as follows:

      360.200  In addition to the specific powers enumerated in this chapter, the [Nevada tax commission] department shall have the power to exercise general supervision and control over the entire revenue system of the state [.] including the administration of the provisions of chapter 397, Statutes of Nevada 1955, as amended (NRS chapter 372).

      Sec. 18.  NRS 360.210 is hereby amended to read as follows:

      360.210  The [Nevada tax commission] department has the original power of [appraisement or] appraisal and assessment of all property mentioned in NRS 361.320.

      Sec. 19.  NRS 360.220 is hereby amended to read as follows:

      360.220  The [Nevada tax commission] department shall have the power to require governing bodies of local governments, as defined in NRS 354.474, to submit a budget estimate of the local government expenses and income for the current year, and for the budget year, and a compilation of the actual local government expenses and income for the last completed year, in such detail and form as may be required by the [Nevada tax commission,] department, after hearing the advice and recommendations of [the] its local government advisory committee.

      Sec. 20.  NRS 360.230 is hereby amended to read as follows:

      360.230  The [Nevada tax commission] department shall have the power:

      1.  To make diligent investigation with reference to any class or kind of property believed to be escaping just taxation. In pursuance thereof, the [Nevada tax commission or any commissioner] department may examine the books and accounts of any person, copartnership or corporation doing business in the state, when such examination is deemed necessary to a proper determination of the valuation of any property subject to taxation, or the determination of any licenses for the conduct of any business, or the determination of the net proceeds of any mine.

      2.  To require county assessors, county boards of equalization, county auditors or county treasurers to place upon the roll any property found to be escaping taxation.


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ê1975 Statutes of Nevada, Page 1649 (Chapter 748, AB 317)ê

 

      Sec. 21.  NRS 360.240 is hereby amended to read as follows:

      360.240  1.  The [Nevada tax commission] department shall have the power to summon witnesses to appear and testify on any subject material to [the determination of property valuations, licenses or the net proceeds of mines.] its responsibilities under this Title. No property owner and no officer, director, superintendent, manager or agent of any company or corporation, whose property is wholly in one county, shall be required to appear, without his consent, at a place other than the county seat or at the nearest town to his place of residence or the principal place of business of such company or corporation.

      2.  Such summons may be served by personal service by [any member of the Nevada tax commission] the executive director or his agent or by the sheriff of the county, who shall certify to such service without compensation therefor.

      3.  Any member of the Nevada tax commission, the executive director or any officer of the department designated by them may administer oaths to witnesses.

      Sec. 22.  NRS 360.250 is hereby amended to read as follows:

      360.250  The Nevada tax commission shall have the power:

      1.  To confer with, advise and direct county assessors, sheriffs as ex officio collectors of licenses [, county boards of equalization,] and all other county officers having to do with the preparation of the assessment roll or collection of taxes or other revenues as to their duties.

      2.  To establish and prescribe general and uniform rules and regulations governing the assessment of property by the county assessors of the various counties, not in conflict with law.

      3.  To prescribe the form and manner in which assessment rolls or tax lists shall be kept by county assessors.

      4.  To prescribe the form of the statements of property owners in making returns of their property.

      5.  To require county assessors, sheriffs as ex officio collectors of licenses [, and the clerks of the county boards of equalization,] and all other county officers having to do with the preparation of the assessment roll or collection of taxes or other revenues, to furnish such information in relation to assessments, licenses or the equalization of property valuations, and in such form as the Nevada tax commission may demand.

      Sec. 23.  NRS 360.270 is hereby amended to read as follows:

      360.270  The enumeration of the powers in NRS 360.200 to 360.260, inclusive, shall not be considered as excluding the exercise of any necessary and proper power and authority of the Nevada tax commission [.] or the department.

      Sec. 24.  NRS 360.273 is hereby amended to read as follows:

      360.273  The Nevada tax commission and the state board of finance may authorize the [secretary of the Nevada tax commission] executive director to open accounts in banks, as that term is used in NRS 356.010, in any town or city in the State of Nevada in the name of [“Nevada tax commission:] “department of taxation: sales and use tax account,” and to deposit in such accounts funds and moneys derived from collections of sales and use taxes, penalties and interest, cash bonds and sales tax permit fees for the purpose of providing a depository for such funds and moneys until any checks which comprise a part thereof are cleared before the funds and moneys are transmitted to the state treasurer as provided in NRS 372.780.


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ê1975 Statutes of Nevada, Page 1650 (Chapter 748, AB 317)ê

 

funds and moneys are transmitted to the state treasurer as provided in NRS 372.780.

      Sec. 25.  NRS 360.275 is hereby amended to read as follows:

      360.275  No transfers or withdrawals shall be made from the accounts unless the funds or moneys transferred or withdrawn are made payable to the state treasurer, and all transfers or withdrawals shall bear the signature of the [secretary of the Nevada tax commission] executive director or his authorized representative and shall be countersigned by the state treasurer.

      Sec. 26.  NRS 360.276 is hereby amended to read as follows:

      360.276  Every representative and employee of the [Nevada tax commission] department who collects sales and use taxes or penalties and interest on such taxes, or who obtains cash bonds or permit fees, shall deposit all funds and moneys so collected or obtained in the nearest or most convenient bank in which the [secretary of the Nevada tax commission] executive director has opened an account. All deposits shall be made by the representative or employee on the same day on which he receives the funds and moneys unless he receives them at so late an hour that he is unable to deposit them before the close of the regular hours of business of the bank and the bank has no facilities for night deposits, in which case he shall make the deposit promptly at the beginning of the next day on which the bank is open for business.

      Sec. 27.  NRS 360.277 is hereby amended to read as follows:

      360.277  The [secretary of the Nevada tax commission] executive director shall designate personnel in the [offices of the general administration of the Nevada tax commission] department to administer the funds and moneys deposited in any accounts opened by the [secretary,] executive director, to make timely transfers or withdrawals from such accounts to the state treasurer in the manner and subject to the restrictions provided in NRS 360.275, and to maintain in such accounts sufficient funds to assure payment of any checks which may have been deposited therein.

      Sec. 28.  NRS 360.278 is hereby amended to read as follows:

      360.278  [1.]  The [Nevada tax commission] department and the state board of finance may enter into contracts for armored car service or engage such service where necessary in order to transport to the designated banks and [funds and] moneys collected in the offices of the [Nevada tax commission.] department.

      [2.  The authority to enter into such contracts or to engage such services may be delegated to the secretary of the Nevada tax commission.]

      Sec. 29.  NRS 360.279 is hereby amended to read as follows:

      360.279  1.  Three years after the service of notice upon any person who has deposited security with the [Nevada tax commission] department pursuant to the provisions of NRS 372.510 that all sales tax and use tax liability has been extinguished or satisfied and that his account has been closed and his security is eligible for return, the [commission] department may, upon the failure of such person to claim such security, direct the state treasurer to:

      (a) Transfer all or any part of such security to the general fund in the state treasury, if such security is in the form of a cash deposit; or


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ê1975 Statutes of Nevada, Page 1651 (Chapter 748, AB 317)ê

 

      (b) Sell the security in the manner prescribed in NRS 372.510 and deposit the proceeds thereof in the general fund of the state treasury, if such security is in the form of a United States bearer bond.

      2.  [If any such account has been closed upon the extinguishment or satisfaction of such tax liability for a period of 3 years or more prior to April 1, 1965, and any such security therefor remains unclaimed, the commission may, after serving a 30-day notice on the person so depositing, direct the state treasurer to proceed in the manner prescribed in subsection 1.

      3.]  Notice mentioned in this section shall be given as provided in NRS 372.425.

      Sec. 30.  NRS 360.280 is hereby amended to read as follows:

      360.280  1.  All county assessors shall:

      (a) Adopt and put in practice the [rules and] manuals and regulations established and prescribed by the Nevada tax commission governing the assessment of property.

      (b) Keep assessment rolls or tax lists in the form and manner prescribed by the [Nevada tax commission.] department.

      (c) Use and require property owners to use the blank statement forms prescribed by the [Nevada tax commission] department for making property returns.

      (d) Maintain a complete set of maps to accurately describe and illustrate all parcels of land as provided in chapter 361 of NRS.

      2.  Boards of county commissioners shall supply books, blanks and statements in the prescribed form for the use of county assessors.

      Sec. 31.  NRS 360.300 is hereby amended to read as follows:

      360.300  If the [tax commission] department is not satisfied with the return or returns of any tax or amount of tax required to be paid to the state by any person, in accordance with the applicable provisions of this Title as administered by the [tax commission,] department, it may compute and determine the amount required to be paid upon the basis of the facts contained in the return or upon the basis of any information within its possession or that may come into its possession. One or more deficiency determinations may be made of the amount due for one or for more than one period.

      Sec. 32.  NRS 360.320 is hereby amended to read as follows:

      360.320  In making a determination the [tax commission] department may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on underpayments.

      Sec. 33.  NRS 360.330 is hereby amended to read as follows:

      360.330  If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of any applicable provisions of this Title, or the authorized rules and regulations of the [tax commission,] department, a penalty of 5 percent of the amount of the determination shall be added thereto.

      Sec. 34.  NRS 360.340 is hereby amended to read as follows:

      360.340  If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade the provisions of this Title, or the authorized [rules and] regulations of the [tax commission,] department, a penalty of 25 percent of the amount of the determination shall be added thereto.


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ê1975 Statutes of Nevada, Page 1652 (Chapter 748, AB 317)ê

 

this Title, or the authorized [rules and] regulations of the [tax commission,] department, a penalty of 25 percent of the amount of the determination shall be added thereto.

      Sec. 35.  NRS 360.350 is hereby amended to read as follows:

      360.350  1.  The [tax commission] department shall give the taxpayer written notice of its determination.

      2.  The notice may be served personally or by mail; if by mail, the notice shall be addressed to the taxpayer at his address as it appears in the records of the [tax commission.] department.

      3.  In the case of service by mail of any notice required, the service is complete at the time of deposit in the United States post office.

      Sec. 36.  NRS 360.370 is hereby amended to read as follows:

      360.370  1.  If a petition for redetermination is filed within the 30-day period, the [tax commission] department shall reconsider the determination and, if the person has so requested in his petition, grant the person an oral hearing and give him 10 days’ notice of the time and place of the hearing.

      2.  The [tax commission] department may continue the hearing from time to time as may be necessary.

      Sec. 37.  NRS 360.380 is hereby amended to read as follows:

      360.380  The [tax commission] department may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the [tax commission] department at or before the hearing.

      Sec. 38.  NRS 360.390 is hereby amended to read as follows:

      360.390  The order of the [tax commission] department upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof.

      Sec. 39.  NRS 360.400 is hereby amended to read as follows:

      360.400  All determinations made by the [tax commission] department under the authority of NRS 360.300 to 360.410, inclusive, are due and payable at the time they become final, except that the [tax commission] department may grant an extension of up to 15 days for good cause if the taxpayer makes a written application to the tax commission prior to the time such determination becomes final. A penalty of 5 percent of the amount of the determination, exclusive of interest, shall be added thereto if any determination is not paid when due. Interest shall accrue from the time when the determination becomes due and payable.

      Sec. 40.  NRS 360.410 is hereby amended to read as follows:

      360.410  1.  If the [tax commission] department finds that a person’s failure to make a timely return or payment of a tax imposed by Title 32 of NRS, except for chapters 364, 366 and 371, is due to circumstances beyond his control and occurred notwithstanding the exercise of ordinary care and in the absence of willful neglect, the [tax commission] department may relieve such person of all or part of any penalty imposed. [by it.]

      2.  Any person seeking relief from such penalty shall file with the [tax commission] department a statement under oath setting forth the facts upon which he bases his claim for relief.

      Sec. 41.  NRS 360.420 is hereby amended to read as follows:


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1653 (Chapter 748, AB 317)ê

 

      360.420  If any amount required to be paid to the state or remitted to the [Nevada tax commission] department under the provisions of this Title is not paid when due, the [Nevada tax commission] department may, within 3 years after the amount is due, file in the office of the clerk of any court of competent jurisdiction a certificate specifying the amount required to be paid, interest and penalties due, the name and address of the person liable for the payment, as it appears on the records of the [Nevada tax commission,] department, the [Nevada tax commission’s] department’s compliance with the applicable provisions of this Title in relation to the determination of the amount required to be paid, and a request that judgment be entered against the person in the amount required to be paid, including interest and penalties, as set forth in the certificate.

      Sec. 42.  NRS 360.440 is hereby amended to read as follows:

      360.440  Execution shall issue upon the judgment upon request of the [Nevada tax commission] department in the same manner as execution may issue upon other judgments, and sales shall be held under such execution, as provided in chapter 21 of NRS.

      Sec. 43.  NRS 360.470 is hereby amended to read as follows:

      360.470  The remedies of the state provided for in NRS 360.420 to 360.470, inclusive, are intended to supplement existing remedies applicable to specific taxes provided for in this Title. Nothing contained in NRS 360.420 to 360.470, inclusive, shall be deemed to limit or repeal additional requirements imposed upon the [Nevada tax commission] department by statute, or otherwise by law.

      Sec. 44.  Chapter 250 of NRS is hereby amended by adding thereto a new section which shall read as follows:

      1.  Except as otherwise provided in subsection 2, a person shall not be appointed as a deputy county assessor with appraisal responsibility unless he holds a valid appraiser’s certificate issued by the department of taxation as provided in section 46 of this act.

      2.  Any person performing the duties of an appraiser for property tax purposes as a county employee may continue to perform such duties without a valid appraiser’s certificate until July 1, 1978.

      Sec. 45.  Chapter 361 of NRS is hereby amended by adding thereto the provisions set forth as sections 46 to 51, inclusive, of this act.

      Sec. 46.  1.  A person shall not perform the duties of an appraiser for property tax purposes as an employee of the state or any of its political subdivisions unless he holds a valid appraiser’s certificate issued by the department.

      2.  There is established a certification advisory board consisting of six members, three of whom shall be chosen by majority vote of the several county assessors from persons who hold a professional designation as property appraisers and three of whom shall be appointed by the Nevada tax commission. This board shall recommend to the department appropriate subjects in which appraisers are to be examined who are applicants for certification.

      3.  The department may contract for the development and administration of the appropriate examinations. An appraiser’s certificate shall be issued to an applicant only if he has passed the appropriate examination.


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ê1975 Statutes of Nevada, Page 1654 (Chapter 748, AB 317)ê

 

      4.  Notwithstanding the provisions of subsection 1 and except as otherwise provided in section 44 of this act, any person performing the duties of an appraiser for property tax purposes may continue to perform such duties without a valid appraiser’s certificate until:

      (a) January 1, 1977, if a state employee.

      (b) July 1, 1978, if a county employee.

      Sec. 47.  The department may issue a temporary appraiser’s certificate to a person who is newly employed by the state or any of its political subdivisions and who applies to take the appraiser’s certificate examination. The temporary certificate shall expire 1 year after the date of issue or when the results of the applicant’s examination are determined, whichever occurs first. A temporary certificate shall not be renewed.

      Sec. 48.  1.  Every person who holds an appraiser’s certificate shall complete in each fiscal year at least 36 contact hours of appropriate training conducted or approved by the department. College or university courses may be substituted upon approval by the department of an application for such substitution.

      2.  Any approved hours of training accumulated in any 1 fiscal year in excess of the 36 contact hour minimum shall be carried forward and applied against the training requirements of the following 3 years. Any approved hours accumulated between January 1, 1975, and June 30, 1976, shall be carried forward and applied against the training time required in the fiscal year ending June 30, 1977. The annual training requirement shall be waived for any person:

      (a) Attaining a professional designation or certification recognized by the department; or

      (b) Accumulating 180 contact hours of accepted training.

Such persons shall complete 36 contact hours during every 5-year period thereafter.

      Sec. 49.  On or before July 15 of each fiscal year, the department shall ascertain whether every person holding a valid appraiser’s certificate has met the minimum training requirements for the preceding fiscal year as provided in section 48 of this act. The department may suspend or revoke the certificate of any person who fails to complete or have carried forward the minimum number of approved contact hours for that year. The department may not suspend or revoke the certificate unless the person has been given a hearing by the department and 20 days’ advance written notice of the hearing.

      Sec. 50.  The county assessor may issue subpenas to require the production before him of documentation necessary for determining the value of property. The county assessor may have the subpena served, and upon application to any court of competent jurisdiction in this state, enforced, in the manner provided by law for the service and enforcement of subpenas in a civil action.

      Sec. 51.  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.


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ê1975 Statutes of Nevada, Page 1655 (Chapter 748, AB 317)ê

 

      (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.

      Sec. 52.  NRS 361.035 is hereby amended to read as follows:

      361.035  1.  “Real estate” or “real property” means: [and includes:]

      (a) All houses, buildings, fences, ditches, structures, erections, railroads, toll roads and bridges, or other improvements built or erected upon any land, whether such land is private property or property of the state or of the United States, or of any municipal or other corporation, or of any county, city or town in this state.

      (b) The ownership of, or claim to, or possession of, or right of possession to any lands within this state.

      (c) The claim by or the possession of any person, firm, corporation, association or company to any land.

      2.  The property described in subsection 1 shall be listed under the head of “real estate.”

      3.  When an agreement has been entered into, whether in writing or not, or when there is sufficient reason to believe that an agreement has been entered into, for the dismantling, moving or carrying away or wrecking of the property described in subsection 1, or where such property shall undergo any change whereby it shall be depreciated in value or entirely lost to the county, such property shall be classified as personal property, and not real estate.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1656 (Chapter 748, AB 317)ê

 

      4.  For the purposes of this chapter, “real estate” or “real property” shall not include leasehold or other possessory interests in land owned by the Federal Government on which land the Federal Government is paying taxes to the State of Nevada or is, pursuant to contractual obligation, paying any sum in lieu of taxes to the State of Nevada.

      Sec. 53.  NRS 361.170 is hereby amended to read as follows:

      361.170  Any person, copartnership, association or corporation making claim to no situs status on any property under NRS 361.160 to 361.185, inclusive, shall do so in the form and manner prescribed by the [Nevada tax commission.] department. All such claims shall be accompanied by a certification of the warehouse company as to the status on its books of the property involved.

      Sec. 54.  NRS 361.175 is hereby amended to read as follows:

      361.175  If any such property is reconsigned to a final destination in the State of Nevada, the warehouseman shall file a monthly report with the county assessor of the county in which the warehouse is located, in the form and manner prescribed by the [Nevada tax commission.] department. All such property so reconsigned shall be assessed and taxed.

      Sec. 55.  NRS 361.227 is hereby amended to read as follows:

      361.227  1.  [In] Any person determining the full cash value of real property [, the county assessor, county board of equalization and the state board of equalization] shall compute such full cash value by using each of the following factors for which information is available and shall give such weight to each applicable factor as, in their judgment, is proper:

      (a) The estimate of the value of the vacant land, plus any improvements made and minus any depreciation computed according to the estimated life of such improvements.

      (b) The market value of the property, as evidenced by:

             (1) Comparable sales in the vicinity;

             (2) The price at which the property was sold to the present owner; and

             (3) The value of the property for the use to which it was actually put during the fiscal year of assessment.

      (c) The value of the property estimated by capitalization of the fair economic income expectancy.

      2.  The county assessor shall, upon request of the owner, furnish within [10] 30 days to any owner of property a statement of the value computed from each of the factors used and the items used in each such computation.

      3.  In determining the full cash value of a merchant’s or dealer’s stock in trade, the county assessor shall use the average value over the 12 months immediately preceding the date of assessment. For this purpose, the county assessor may require from such merchant or dealer a verified report of the value of his stock in trade at any time or reasonable number of times during the year.

      Sec. 56.  NRS 361.260 is hereby amended to read as follows:

      361.260  1.  Between July 1 and December 15 in each year, the county assessor, except when otherwise required by special enactment, shall ascertain by diligent inquiry and examination all real and personal property in his county subject to taxation, and also the names of all persons, corporations, associations, companies or firms owning the same. He shall then determine the full cash value of all such property and he shall then list and assess the same at 35 percent of its full cash value to the person, firm, corporation, association or company owning it.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1657 (Chapter 748, AB 317)ê

 

shall then determine the full cash value of all such property and he shall then list and assess the same at 35 percent of its full cash value to the person, firm, corporation, association or company owning it.

      2.  In arriving at the value of all public utilities of an intracounty nature, the intangible or franchise element shall be considered as an addition to the physical value and a portion of the full cash value.

      3.  In addition to the inquiry and examination required in subsection 1, the county assessor shall appraise property using standards approved by the [Nevada tax commission,] department and reappraise all property at least once every 5 years thereafter using the same standards. Such appraisals and reappraisals at 5-year intervals shall be accepted as the examination required under subsection 1, for the intervening 4 years.

      Sec. 57.  NRS 361.267 is hereby amended to read as follows:

      361.267  1.  Any association, firm, partnership, corporation or individual who furnishes storage for personal property shall, on or before August 1 of each year, submit a written report, verified by the person in charge of such property, to the county assessor of the county where such property is stored, containing accurate and complete information concerning all personal property held in storage on July 1 of such year, including the names and residence addresses of the owners thereof.

      2.  The report shall be made in the form prescribed by the [Nevada tax commission.] department.

      3.  The [Nevada tax commission,] department, its designated representative or the county assessor may investigate and inspect such property, and no person may refuse to permit such investigation or inspection.

      4.  Any violation of this section is a misdemeanor.

      Sec. 58.  NRS 361.305 is hereby amended to read as follows:

      361.305  The county assessor shall also make a map or plat of the various blocks within any incorporated city or town, and shall mark thereon the various subdivisions, as they are assessed. [In each subdivision he shall mark the names of persons to whom it is assessed.] Each parcel in a subdivision shall be further identified by a parcel number in accordance with the parceling system prescribed by the department.

      Sec. 59.  NRS 361.310 is hereby amended to read as follows:

      361.310  1.  On or before January 1 of each year, the county assessor of each of the several counties shall complete his tax list or assessment roll, and shall take and subscribe to an affidavit written therein to the effect that he has made diligent inquiry and examination to ascertain all the property within the county subject to taxation, and required to be assessed by him, and that he has assessed the same on the assessment roll equally and uniformly, according to the best of his judgment, information and belief, at 35 percent of its full cash value. A copy of such affidavit shall be filed immediately by the assessor with the [Nevada tax commission.] department. The failure to take or subscribe to such affidavit shall not in any manner affect the validity of any assessment contained in the assessment roll.

      2.  The county assessor may close his roll as to changes in ownership of property on December 1 of each year or on any other date which may be approved by the board of county commissioners.

      Sec. 60.  NRS 361.315 is hereby amended to read as follows:

      361.315  1.  Except as otherwise provided in subsection [4,] 3, annually, a regular session of the Nevada tax commission shall be held at Carson City, Nevada, beginning on the 1st Monday in October [at 10 a.m.]


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1658 (Chapter 748, AB 317)ê

 

annually, a regular session of the Nevada tax commission shall be held at Carson City, Nevada, beginning on the 1st Monday in October [at 10 a.m.] and continuing from day to day until the business of the particular session is completed, at which valuations shall be established by the Nevada tax commission on the several kinds and classes of property mentioned in NRS 361.320.

      2.  [After the adjournment of the state board of equalization, the Nevada tax commission may hold such sessions as are deemed necessary for the purposes mentioned in NRS 361.325.

      3.]  The publication in the statutes of the foregoing time, place and purpose of each regular session of the Nevada tax commission shall be deemed notice of such sessions, or if it so elects the Nevada tax commission may cause published notices of such regular sessions to be made in the press, or may notify parties in interest by letter or otherwise.

      [4.]3.  The Nevada tax commission may designate some place other than Carson City, Nevada, [or some time other than 10 a.m., or both,] for the regular session specified in subsection 1. If such other place [or time] is so designated, notice thereof shall be given by publication of a notice once a week for 2 consecutive weeks in some newspaper of general circulation in the county in which such regular session is to be held.

      [5.  All sessions shall be public and all persons shall have the right to appear in person or by their agents and attorneys, and, subject to exceptions and qualifications contained in this chapter, submit evidence, both oral and documentary. It shall be lawful, in lieu of personal appearance or appearance by agent or attorney of any claimant before the Nevada tax commission, for such claimant to cause to be filed with the Nevada tax commission a statement in writing, signed by the claimant, setting forth such claimant’s claim or claims with respect to the valuation of property of such claimant or the property of others.]

      4.  All sessions shall be public and any person is entitled to appear in person or by his agent or attorney. Evidence may be submitted, except as otherwise provided in this chapter. In lieu of an appearance, the person may file with the department a written statement containing his claim and any evidence thereon with respect to the valuation of his property or the property of others.

      Sec. 61.  NRS 361.320 is hereby amended to read as follows:

      361.320  1.  At the regular session of the Nevada tax commission commencing on the 1st Monday in October of each year, the Nevada tax commission shall establish the valuation for assessment purposes of any property of an interstate and intercounty nature, which shall in any event include the property of all interstate or intercounty railroad, sleeping car, private car, street railway, traction, telegraph, water, telephone, air transport, electric light and power companies, together with their franchises, and the property and franchises of all railway express companies operating on any common or contract carrier in this state. Such valuation shall not include the value of vehicles as defined in NRS 371.020.

      2.  Except as otherwise provided in subsections 3 and 4, the foregoing shall be assessed as follows: The Nevada tax commission shall establish and fix the valuation of the franchise, if any, and all physical property used directly in the operation of any such business of any such company in this state, as a collective unit; and if operating in more than one county, on establishing such unit valuation for the collective property, the Nevada tax commission shall then proceed to determine the total aggregate mileage operated within the state and within the several counties thereof, and apportion the same upon a mile-unit valuation basis, and the number of miles so apportioned to any county shall be subject to assessment in that county according to the mile-unit valuation so established by the Nevada tax commission.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1659 (Chapter 748, AB 317)ê

 

on establishing such unit valuation for the collective property, the Nevada tax commission shall then proceed to determine the total aggregate mileage operated within the state and within the several counties thereof, and apportion the same upon a mile-unit valuation basis, and the number of miles so apportioned to any county shall be subject to assessment in that county according to the mile-unit valuation so established by the Nevada tax commission.

      3.  Where 75 percent or more of the physical property of an electric light and power company is devoted to the generation or transmission of electricity for use outside the State of Nevada and such physical property also includes three or more operating units which are not interconnected at any point within the State of Nevada, the Nevada tax commission shall successively:

      (a) Determine separately the valuation of each operating unit, using the valuation criteria provided in subsection 2.

      (b) Apportion 15 percent of the valuation of each operating unit which generates electricity predominantly for use outside Nevada to each other operating unit within the State of Nevada.

      (c) Apportion the valuation of each operating unit, adjusted as required by paragraph (b) upon a mile-unit basis among the counties in which such operating unit is located.

      4.  Where 75 percent or more of the physical property of an electric light and power company is devoted to the generation or transmission of electricity for use outside the State of Nevada and such physical property also includes two but not more than two operating units which are not interconnected at any point within the State of Nevada, the Nevada tax commission shall successively:

      (a) Determine separately the valuation of each operating unit, using the valuation criteria provided in subsection 2.

      (b) Apportion 20 percent of the valuation of each operating unit which generates electricity predominantly for use outside Nevada to each other operating unit within the State of Nevada.

      (c) Apportion the valuation of each operating unit, adjusted as required by paragraph (b) upon a mile-unit basis among the counties in which such operating unit is located.

      5.  The Nevada tax commission shall [prepare and] adopt formulas, and cause the same to be incorporated in its records, providing the method or methods pursued in fixing and establishing the full cash value of all franchises and property assessed by it. Such formulas shall be adopted and may be changed from time to time upon its own motion or when made necessary by judicial decisions, but such formulas shall in any event show all the elements of value considered by the Nevada tax commission in arriving at and fixing the value for any class of property assessed by it.

      6.  The word “company” shall be construed to mean and include any person or persons, company, corporation or association engaged in the business described.

      7.  In case of the omission by the Nevada tax commission to establish a valuation for assessment purposes upon the property mentioned in this section, the county assessors of any counties wherein such property is situated shall assess the same.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1660 (Chapter 748, AB 317)ê

 

      8.  All other property shall be assessed by the county assessors, except as provided in NRS 362.100 and except that the valuation of land, livestock and mobile homes be established for assessment purposes by the Nevada tax commission as provided in NRS 361.325.

      9.  On or before the 1st Monday in December the [Nevada tax commission] department shall transmit to the several county assessors the assessed valuation found [by it] on such classes of property as are enumerated in this section, together with the apportionment of each county of such assessment. The several county assessors shall enter on the roll all such assessments transmitted to them by the [Nevada tax commission.] department.

      Sec. 62.  NRS 361.325 is hereby amended to read as follows:

      361.325  1.  [The Nevada tax commission may continue in session from day to day after the session of the state board of equalization for the purpose of considering the tax affairs of the state.

      2.  After the adjournment of the state board of equalization and on] On or before the 1st Monday in June of each year, the Nevada tax commission shall:

      (a) Fix and establish the valuation for assessment purposes of all livestock in the state.

      (b) Classify all mobile homes in the state on the basis of those factors which most closely determine their service lives and fix and establish their valuation for assessment purposes. The definition of “mobile home” in NRS 361.561 applies to this paragraph.

      (c) Classify land and fix and establish the valuation thereof for assessment purposes. The classification of agricultural land shall be made on the basis of crop or forage production, either in tons of crops per acre or other unit, or animal unit months of forage. An animal unit month is the amount of forage which is necessary for the complete sustenance of one animal unit for a period of 1 month. One animal unit is defined as one cow and calf, or its equivalent, and the amount of forage necessary to sustain one animal unit for 1 month is defined as meaning 900 pounds of dry weight forage per month.

      [3.]2.  The valuation of livestock, mobile homes and land so fixed and established shall be for the next succeeding year and shall be subject to equalization by the state board of equalization. [at the February meeting thereof for such year.

      4.]3.  The Nevada tax commission shall [have the power to] cause to be placed on the assessment roll of any county property found to be escaping taxation coming to its knowledge after the adjournment of the state board of equalization. Such property shall be placed upon the assessment roll prior to the delivery thereof to the ex officio tax receiver. If such property cannot be placed upon the assessment roll of the proper county within the proper time, it shall thereafter be placed upon the tax roll for the next ensuing year, in addition to the assessment for the current year, if any, and taxes thereon shall be collected for the prior year in the same amount as though collected upon the prior year’s assessment roll.

      [5.]4.  The Nevada tax commission shall not raise or lower any valuations established [at the session of] by the state board of equalization unless, by the addition to any assessment roll of property found to be escaping taxation, it [shall be found necessary so to do.]


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1661 (Chapter 748, AB 317)ê

 

escaping taxation, it [shall be found necessary so to do.] is necessary to do so.

      [6.]5.  Nothing in this section [shall be construed as providing] provides an appeal from the acts of the state board of equalization to the Nevada tax commission.

      Sec. 63.  NRS 361.333 is hereby amended to read as follows:

      361.333  1.  [The legislature finds that:

      (a) Taxation of property is an important element of school district local financing; and

      (b) An exterior equalization force is required, notwithstanding apparent obedience to the legislative mandate declared in NRS 361.225, to effect some measure of uniformity in the quality of educational programs in the public schools.

      2.]  Not later than May 1 of each year, the [Nevada tax commission] department shall:

      (a) Determine [for each county each year the average ratio, expressed as a percentage, of assessed valuation of property to the full cash value of property by means of a sampling of the assessment practices or other proper method.] the ratio of assessed value of each type or class of property for which the county assessor has the responsibility of assessing in each county to:

             (1) The assessed value of comparable property in the remaining counties.

             (2) The full cash value of such type or class of property within that county.

      (b) Publish and certify to the county assessors and the boards of county commissioners of the counties of this state: [the]

             (1) The average ratio of assessed valuation to the full cash value of property in each county and the state.

      [(c) Publish and certify to the county assessors and the boards of county commissioners of the counties the]

             (2) The adjusted average ratio of assessed valuation to the full cash value of property in each county.

The [Nevada tax commission shall] department may take into account the interval between the current determination and the last assessment of property by the county assessor, and it may appropriately discount or otherwise adjust the full cash valuation determined by it or take any other appropriate action.

      2.  The ratio study shall be conducted on nine counties in one year and eight counties in the next year with the same combination of counties being tested in alternate years.

      3.  The formulas and standard procedures used by the department in conducting the ratio study shall include a random sampling of property and sales and the use of the mean, median, standard deviation and any other statistical criteria that will indicate an accurate ratio of full cash value to assessed value and an accurate measure of assessment equality. The formulas and standard procedures shall become the mandatory formulas and procedures to be used by the county assessors.

      [3.]4.  During the month of May [1967, and during the month of May] of each year, [thereafter,] the Nevada tax commission shall meet with the board of county commissioners and the county assessor of each county.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1662 (Chapter 748, AB 317)ê

 

with the board of county commissioners and the county assessor of each county. [in Carson City, Nevada.] The board of county commissioners and the county assessor shall:

      (a) Present evidence to the Nevada tax commission of the steps taken to insure that all property subject to taxation within the county has been assessed at 35 percent of its full cash value as required by law.

      (b) Demonstrate to the Nevada tax commission that any adjustments in assessments ordered in the preceding year as a result of the appraisal procedure provided in paragraph (c) of subsection [4] 5 have been complied with.

      [4.]5.  At the conclusion of each meeting with the board of county commissioners and the county assessor, the Nevada tax commission shall:

      (a) If it finds that all property subject to taxation within the county has been assessed at 35 percent of its full cash value, take no further action.

      (b) If it finds that any class of property, as designated in the segregation of the tax roll filed with the secretary of the state board of equalization pursuant to NRS 361.390, is assessed at less or more than 35 percent of its full cash value, and if the board of county commissioners approves, order a specified percentage increase or decrease in the assessed valuation of such class on the succeeding tax list and assessment roll.

      (c) If it finds the existence of underassessment or overassessment [which in the aggregate amounts to more than 5 percent of the total assessed valuation] wherein the ratio of assessed value to full cash value is less than 30 percent or more than 37 1/2 percent within each of the several classes of property of the county, or if the board of county commissioners does not agree to an increase or decrease in assessed value as provided in paragraph (b), order the board of county commissioners to employ forthwith one or more qualified appraisers approved by the [Nevada tax commission.] department. The payment of such appraisers’ fees shall be a proper charge against the funds of the county notwithstanding that the amount of such fees has not been budgeted in accordance with law. The appraisers shall determine whether or not the county assessor has assessed all real and personal property in the county subject to taxation at 35 percent of its full cash value as required by law. The appraisers may cooperate with the [division of assessment standards of the Nevada tax commission] department in making their determination if so agreed by the appraisers and the [division,] department, and shall cooperate with the [division] department in preparing a report to the Nevada tax commission. The report to the Nevada tax commission shall be made on or before October 1 following the date of the order. If the report indicates that any real or personal property in the county subject to taxation has not been assessed at 35 percent of its full cash value, a copy of the report shall be transmitted to the board of county commissioners by the [Nevada tax commission] department prior to November 1. The board of county commissioners shall then order the county assessor to raise or lower the assessment of such property to 35 percent of its full cash value on the succeeding tax list and assessment roll.

      [5.] 6.  The Nevada tax commission may promulgate regulations reasonably necessary to carry out the provisions of this section.

      [6.]7.  Any county assessor who refuses to increase or decrease the assessment of any property pursuant to an order of the Nevada tax commission or the board of county commissioners as provided in this section is guilty of malfeasance in office.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1663 (Chapter 748, AB 317)ê

 

assessment of any property pursuant to an order of the Nevada tax commission or the board of county commissioners as provided in this section is guilty of malfeasance in office.

      Sec. 64.  NRS 361.340 is hereby amended to read as follows:

      361.340  1.  The board of equalization of each county shall consist of:

      (a) [The board of county commissioners.

      (b) One member of the board of trustees of the county school district to be selected by the board of trustees.

      (c) One member of a city council or like officer of each incorporated city in the county to be appointed by the city council of such city. If there be no incorporated city within the county, the board of county commissioners shall appoint a taxpayer, residing within an unincorporated city, town or village in the county, who is not a member of the board of county commissioners.

The clerk of the board of county commissioners shall be the clerk of the county board of equalization.

      2.  In Carson City the board of equalization shall consist of:

      (a) The board of supervisors.

      (b) One member of the board of trustees of the city school district to be selected by the board of trustees.

      (c) One taxpayer residing in the city who is not a member of the board of supervisors,

and shall be considered as a county board of equalization. The city clerk shall be the clerk of the board of equalization.] Five members, only two of which may be elected public officers, in counties having a population of 10,000 or more; and

      (b) Three members, only one of which may be an elected public officer, in counties having a population of less than 10,000,

as determined by the last preceding national census of the Bureau of the Census of the United States Department of Commerce.

      2.  The chairman of the board of county commissioners shall nominate persons to serve on the county board of equalization who are sufficiently experienced in business generally to be able to bring knowledge and sound judgment to the deliberations of the board or who are elected public officers. Such nominees shall be appointed upon a majority vote of the board of county commissioners. The chairman of such board shall designate one of the appointees to serve as chairman of the county board of equalization.

      3.  Except as otherwise provided in this subsection, the term of each member is 4 years and any vacancy shall be filled by appointment for the unexpired term. The term of any elected public officer expires upon the expiration of the term of his elected office. The first terms beginning July 1, 1975, shall be as follows:

      (a) For boards consisting of five members:

             (1) Two members, 4 years.

             (2) Two members, 3 years.

             (3) One member, 2 years.

      (b) For boards consisting of three members:

             (1) One member, 4 years.

             (2) One member, 3 years.

             (3) One member, 2 years.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1664 (Chapter 748, AB 317)ê

 

      4.  The county clerk shall be the clerk of the county board of equalization.

      5.  Any member of the county board of equalization may be removed by the board of county commissioners if, in its opinion, such member is guilty of malfeasance in office or neglect of duty.

      6.  The members of the county board of equalization are entitled to receive per diem allowance and travel expenses as provided by law.

      [3.]7.  A majority of the members of the county board of equalization shall be sufficient to constitute a quorum, and a majority of the board shall determine the action of the board.

      [4.]8.  The county board of equalization of each county shall meet during the month of January of each year, and shall hold such number of meetings during that month as may be necessary to care for the business of equalization presented to it, and in any event shall meet at least once each week during the time provided by this section. The county board of equalization shall conclude the business of equalization on or before the 25th day of January of each year. The [Nevada tax commission] state board of equalization shall have power to establish procedures for the county boards, including setting the period for hearing appeals and for setting aside time to allow the county board to review and make final determinations. The district attorney or his deputy shall be present at all meetings of the county [boards] board of equalization to explain [legal provisions and the authority of the county boards.] the law and the board’s authority.

      [5.]9.  The county assessor [or the assessor of Carson City] shall attend all meetings of the county board of equalization. [, without additional compensation.]

      Sec. 65.  NRS 361.355 is hereby amended to read as follows:

      361.355  1.  Any person, firm, company, association or corporation, claiming overvaluation or excessive valuation of its property in the state, whether assessed by the Nevada tax commission or by the county assessor or assessors, by reason of undervaluation for taxation purposes of the property of any other person, firm, company, association or corporation within any county of the state or by reason of any such property not being so assessed, shall appear before the county board of equalization of the county or counties wherein such undervalued or nonassessed property may be and make complaint concerning the same and submit proof thereon. [In any event, the] The complaint and proof shall show the name of the owner or owners, the location, the description, and the full cash value of the property claimed to be undervalued or nonassessed.

      2.  The county board of equalization forthwith shall examine such proof and all data and evidence submitted by the complainant, together with any evidence submitted thereon by the county assessor or any other person. If [it shall be determined by] the county board of equalization determines that the complainant has just cause for making such complaint it shall immediately make such increase in valuation of the property complained of as shall conform to its full cash value, or cause such property to be placed on the assessment roll at its full cash value, as the case may be, and make proper equalization thereof.

      3.  Except as provided in subsection 4, any such person, firm, company, association or corporation [claiming overvaluation or excessive valuation of its property, for the reason or reasons as provided in this section,] failing to make a complaint [thereof] and submit proof [thereon] to the county board of equalization of each county wherein it is claimed property is undervalued or nonassessed [,] as provided in this section, shall not thereafter be permitted to make complaint of or offer proof concerning such undervalued or nonassessed property to the state board of equalization.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1665 (Chapter 748, AB 317)ê

 

valuation of its property, for the reason or reasons as provided in this section,] failing to make a complaint [thereof] and submit proof [thereon] to the county board of equalization of each county wherein it is claimed property is undervalued or nonassessed [,] as provided in this section, shall not thereafter be permitted to make complaint of or offer proof concerning such undervalued or nonassessed property to the state board of equalization.

      4.  If the fact that there is such undervalued or nonassessed property in any county has become known to the complainant after the final adjournment of the county board of equalization of that county for that year, the complainant may make its complaint by the 4th Monday of February to the state board of equalization and submit its proof as provided in this section at [the February] a session of the state board of equalization, upon complainant proving to the satisfaction of the state board of equalization it had no knowledge of such undervalued or nonassessed property prior to the final adjournment of the county board of equalization. The state board of equalization shall proceed in the matter in like manner as provided in this section for a county board of equalization in such case, and cause its order thereon to be certified to the county auditor with direction therein to change the assessment roll accordingly.

      Sec. 66.  NRS 361.360 is hereby amended to read as follows:

      361.360  1.  Any taxpayer being aggrieved at the action of the county board of equalization in equalizing, or failing to equalize, the value of his property, or property of others, or a county assessor, may appeal to the state board of equalization [at its February session,] by the 4th Monday of February and present to the state board of equalization the matters complained of [.] at one of its sessions.

      2.  All such appeals shall be presented upon the same facts and evidence as were submitted to the county board of equalization in the first instance, unless there shall be discovered new evidence pertaining to the matter which could not, by due diligence, have been discovered prior to the final adjournment of the county board of equalization.

      Sec. 67.  NRS 361.375 is hereby amended to read as follows:

      361.375  1.  [The state board of equalization shall be composed of the members of the Nevada tax commission.

      2.  The chairman of the Nevada tax commission shall be the chairman of the board, and the secretary of the Nevada tax commission shall be the secretary of the board.

      3.  Each member of the Nevada tax commission (except the governor as an ex officio member) shall have a vote upon the board, and in all cases a majority vote of the entire membership of the board shall govern. Five members shall constitute a quorum for the transaction of business.] The state board of equalization shall consist of five members appointed by the governor. The governor shall designate one of the members to serve as chairman of the board.

      2.  The board members shall respectively possess the following qualifications:

      (a) One shall be a certified public accountant or a registered public accountant.

      (b) One shall be a property appraiser with a professional designation.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1666 (Chapter 748, AB 317)ê

 

      (c) One shall be versed in the valuation of centrally assessed properties.

      (d) Two shall be versed in business generally.

      3.  Only three of the members may be of the same political party and no more than two may be from the same county.

      4.  The first appointments to the board shall be for terms beginning July 1, 1975, as follows:

      (a) Two members for 4 years.

      (b) One member for 3 years.

      (c) One member for 2 years.

      (d) One member for 1 year.

Thereafter, all members shall be appointed for terms of 4 years, except when appointed to fill unexpired terms. Appointments to fill vacancies on the board shall be for the unexpired term of the board member to be replaced, and shall be made by the governor. No member may serve more than two full terms consecutively.

      5.  Any member of the board may be removed by the governor if, in his opinion, such member is guilty of malfeasance in office or neglect of duty.

      6.  Each board member shall receive as compensation $40 for each day actually employed on the work of the board. The board members are entitled to receive the per diem allowance and travel expenses as provided by law.

      7.  A majority of the members of the board shall be sufficient to constitute a quorum, and a majority of the board shall determine the action of the board. The board may make regulations governing the conduct of its business.

      8.  The staff requirements of the state board of equalization shall be provided by the department and the executive director shall serve as the secretary of the board.

      Sec. 68.  NRS 361.380 is hereby amended to read as follows:

      361.380  1.  Except as otherwise provided in subsection 3, annually, the state board of equalization shall convene on the 1st Monday in February in Carson City, Nevada, and shall hold such number of meetings as may be necessary to care for the business of equalization presented to it. All protests to the state board of equalization shall be made on or before the 4th Monday of February. [and the state board of equalization shall conclude the business of equalization on or before the 4th day of March in each year.] The state board of equalization shall conclude the business of equalization on cases that in its opinion have a substantial effect on tax revenues on or before March 4. Cases having less than a substantial effect on tax revenues may be heard at additional meetings which may be held at any time and place in the state prior to October 1.

      2.  The publication in the statutes of the foregoing time, place and purpose of each regular session of the state board of equalization shall be deemed notice of such sessions, or if it so elects, the state board of equalization may cause published notices of such regular sessions to be made in the press, or may notify parties in interest by letter or otherwise.

      3.  The state board of equalization may designate some place other than Carson City, Nevada, for any of the meetings specified in subsection 1. If such other place is so designated, notice thereof shall be given by publication of a notice once a week for 2 consecutive weeks in some newspaper of general circulation in the county in which such meeting or meetings are to be held.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1667 (Chapter 748, AB 317)ê

 

newspaper of general circulation in the county in which such meeting or meetings are to be held.

      Sec. 69.  NRS 361.385 is hereby amended to read as follows:

      361.385  1.  [All sessions shall be public and all persons shall have the right to appear in person or by their agents or attorneys and, subject to exceptions and qualifications contained in this chapter, submit evidence, both oral and documentary. It shall be lawful, in lieu of personal appearance or appearance by agent or attorney of any claimant before the state board of equalization, for such claimant to cause to be filed with the state board of equalization a statement in writing, signed by the claimant, setting forth such claimant’s claim or claims with respect to the valuation of property of such claimant or the property of others.] All sessions shall be public and any person is entitled to appear in person or by his agent or attorney. Evidence may be submitted, except as otherwise provided in this chapter. In lieu of an appearance, the person may file with the state board of equalization a written statement containing his claim and any evidence thereon with respect to the valuation of his property or the property of others.

      2.  Nothing contained in this section [shall be construed as relieving] relieves such claimant or any board, commission or officer from complying with all the requirements of law relative to the manner and form of appealing from the action of county boards of equalization, and submitting such proof as may be required by the state board of equalization.

      Sec. 69.5.  NRS 361.390 is hereby amended to read as follows:

      361.390  On or before the 1st Monday in [February,] April, each county assessor shall:

      1.  Prepare and file with the secretary of the state board of equalization a report showing the segregation of property and the assessment thereof shown on the tax roll for the current year; and

      2.  File with or cause to be filed with the secretary of the state board of equalization the tax roll, or a true copy thereof, of his county for such current year as corrected by the county board of equalization.

      Sec. 70.  NRS 361.405 is hereby amended to read as follows:

      361.405  1.  The secretary of the state board of equalization forthwith shall certify any change made by the board in the assessed valuation of any [piece or class of] property in whole or in part [made by the state board of equalization] to the county auditor of the county wherein such property is assessed, and whenever the valuation of any [piece or class of property shall have been] property is raised, the secretary of the state board of equalization shall forward by certified mail to the property owner or owners affected, [thereby due] notice of such increased valuation.

      2.  As soon as [all] changes resulting from cases having a substantial effect on tax revenues have been certified to him by the secretary of the state board of equalization, the county auditor shall:

      (a) Enter all such changes on the assessment roll prior to the delivery thereof to the [ex officio] tax receiver.

      (b) Add up the valuations and enter the total valuation of each kind of property and the total valuation of all property on the assessment roll.

      (c) Certify the results to the board of county commissioners and the [Nevada tax commission] department on or before March 15 of each year.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1668 (Chapter 748, AB 317)ê

 

      3.  As soon as changes resulting from cases having less than a substantial effect on tax revenue have been certified to him by the secretary of the state board of equalization, the county tax receiver shall adjust the assessment roll or the tax statement or make a tax refund, as directed by the state board of equalization.

      Sec. 71.  NRS 361.410 is hereby amended to read as follows:

      361.410  1.  No taxpayer shall be deprived of any remedy or redress in a court of law relating to the payment of taxes, but all such actions shall be for redress from the findings of the state board of equalization, and no action shall be instituted upon the act of a county assessor or of a county board of equalization or the Nevada tax commission until the state board of equalization has denied complainant relief. Nothing herein shall be deemed to prevent a proceeding in mandamus to compel the placing of nonassessed property on the assessment roll.

      2.  The Nevada tax commission or the department, in that name and in proper cases, may sue and be sued, and the attorney general shall prosecute and defend the same, but the burden of proof shall be upon the complainant to show by clear and satisfactory evidence that any valuation established by the Nevada tax commission or the department or equalized by the state board of equalization is unjust and inequitable.

      Sec. 72.  NRS 361.415 is hereby amended to read as follows:

      361.415  1.  Any property owner whose taxes are less than $300, and who has paid the first installment of such taxes in full, may, on filing with the county treasurer a certificate of the [secretary of the Nevada tax commission] executive director that he has made complaint or applied to the Nevada tax commission for redress from any increased valuation of his property, pay the next installment of such taxes in two separate payments, one payment in the sum which, when added to the first installment, shall represent the amount of taxes payable if computed on the valuation of the preceding tax year plus the taxes on any improvements added since such preceding levy, and the other for the balance required to make up the full amount levied for the current year. The county treasurer shall receipt for the latter as a special deposit, to be held by such county treasurer undisbursed until the Nevada tax commission shall, by its findings, grant or refuse redress from such increased valuation, and the property owner, in such case, shall not be liable for any penalty under the provisions of this chapter concerning delinquencies.

      2.  If the Nevada tax commission, by its findings, reduces the assessment valuation of such property, the county treasurer, on order of the Nevada tax commission, shall refund from such special deposit an amount corresponding to such reduction, and shall transfer the remainder to the public revenues.

      3.  If the Nevada tax commission shall not reduce the valuation of the property, then the county treasurer shall transfer the entire special deposit to the public revenues.

      4.  Any person proceeding under this section being aggrieved by the findings and order of the Nevada tax commission may appeal therefrom to the district court of the proper county, the appeal being taken in the same manner and within the same time as appeals from justices’ courts to district courts in civil actions, and such cases shall there be tried de novo. If such person prevails in the district court, the district court may allow a reasonable amount of interest, not exceeding 6 percent per annum, on the amount of the special deposit ordered repaid to the taxpayer from the date of the deposit thereof with the county treasurer.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1669 (Chapter 748, AB 317)ê

 

allow a reasonable amount of interest, not exceeding 6 percent per annum, on the amount of the special deposit ordered repaid to the taxpayer from the date of the deposit thereof with the county treasurer.

      5.  An appeal may be taken from the judgment of the district court to the supreme court by either party to the action.

      Sec. 73.  NRS 361.420 is hereby amended to read as follows:

      361.420  1.  Any property owner whose taxes exceed the sum of $300 and are in excess of the amount which such owner claims justly to be due may pay each installment of taxes as it becomes due under protest in writing, which protest shall be in triplicate and filed with the county treasurer at the time of the payment of the installment of taxes. The county treasurer 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, 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 such owner claims justly to be due, and such owner may complain upon any of the grounds contain in subsection 4.

      3.  Every action commenced under and by virtue of the provisions of this section shall be commenced within 3 months from the date of the payment of the last installment of taxes, and if not so commenced shall be forever barred. If the tax complained of shall be 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 shall be commenced within 3 months of the date of payment thereof, and if not so commenced shall be 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 suite; [or]

      (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; [or]

      (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; [or]

      (d) That the property is situate in and has been duly assessed in another county, and the taxes thereon paid; [or]

      (e) That there was fraud in the assessment or that the assessment is out of proportion to and above the actual cash value of the property assessed; [or]

      (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 full cash value of the property so assessed than that at which the other property in the state is assessed.

      5.  In all cases mentioned in this section, where the complaint is based upon any grounds mentioned in subsection 4, the entire assessment shall not be declared void, but shall only be void as to the excess in valuation.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1670 (Chapter 748, AB 317)ê

 

upon any grounds mentioned in subsection 4, the entire assessment shall not be declared void, but shall only be void as to the excess in valuation.

      6.  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. 74.  NRS 361.430 is hereby amended to read as follows:

      361.430  In every action brought under the provisions of NRS 361.415 and 361.420, the burden of proof shall be upon the plaintiff to show by clear and satisfactory evidence that any valuation established [or equalized] by the Nevada tax commission [, the state board of equalization, the county assessor or the county board of equalization] or the county assessor or equalized by the county board of equalization or the state board of equalization is unjust and inequitable.

      Sec. 75.  NRS 361.445 is hereby amended to read as follows:

      361.445  The assessment made by the county assessor and by the [Nevada tax commission,] department, as equalized according to law, shall be the only basis for property taxation by any city, town, school district, road district or other district in that county.

      Sec. 76.  NRS 361.455 is hereby amended to read as follows:

      361.455  1.  Subsequent to the approval of the final budgets for the various local governments as defined in NRS 354.474 and their submission to the [Nevada tax commission,] department, for examination and approval, the Nevada tax commission shall certify to the board of county commissioners of each of the several counties the combined tax rate necessary to produce the amount of revenue required by the approved budgets, and shall certify such combined rate, to each of the boards of county commissioners.

      2.  Immediately upon adoption of the final budgets, if the combined tax rate together with the established state tax rate exceeds the constitutional tax rate limit, the chairman of the board of county commissioners in each county concerned shall call a meeting of the governing boards of each of the local governments within such county for the purpose of establishing a combined tax rate that conforms to the constitutional limitations. The chairman shall convene the meeting no later than April 14 of each year.

      3.  The governing boards of the local governments shall meet in public session and the county clerk shall keep appropriate records, pursuant to regulations of the [Nevada tax commission,] department, of all proceedings. The costs of taking and preparing the record of the proceedings, including the costs of transcribing and summarizing tape recordings, shall be borne by the county and participating incorporated cities in proportion to the final tax rate as certified by the [Nevada tax commission.] department. The chairman of the board of county commissioners or his designee shall preside at such meeting. The governing boards shall explore areas of mutual concern so as to agree upon a combined tax rate that does not exceed the constitutional limit. That portion of the proposed tax rate of the county school district for the operation and maintenance of public schools composed of the mandatory tax levy specified in paragraph (a) of subsection 2 of NRS 387.195 and the recommended tax levy to be made pursuant to paragraph (b) of subsection 2 of NRS 387.195 may not be reduced by action of the governing boards in order to establish a combined tax rate conforming to constitutional limitations; but that portion of the proposed tax rate of the county school district specified for debt service requirements pursuant to paragraph (c) of subsection 2 of NRS 387.195 is subject to a rate adjustment by action of the governing boards pursuant to this section.


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ê1975 Statutes of Nevada, Page 1671 (Chapter 748, AB 317)ê

 

reduced by action of the governing boards in order to establish a combined tax rate conforming to constitutional limitations; but that portion of the proposed tax rate of the county school district specified for debt service requirements pursuant to paragraph (c) of subsection 2 of NRS 387.195 is subject to a rate adjustment by action of the governing boards pursuant to this section.

      4.  The governing boards shall determine final decisions by a unanimous vote of all entities present and qualified to vote, as defined in this subsection. No ballot may be cast on behalf of any governing board unless a majority of such individual board is present. A majority vote of all members of each governing board is necessary to determine the ballot cast for that entity. All ballots must be cast not later than the day following the day the meeting is convened. The district attorney shall be the legal advisor for such proceedings.

      5.  The county clerk shall immediately thereafter advise the [Nevada tax commission] department of the results of the ballots cast and the tax rates set for local governments concerned. If the ballots for the entities present at the meeting in such county are not unanimous, the county clerk shall transmit all records of the proceedings to the [commission] department within 5 days after the meeting.

      6.  If a unanimous vote is not obtained and the combined rate in any county together with the established state tax rate exceeds the constitutional tax rate limit, the [Nevada tax commission] department shall examine the record of the discussions and the budgets of all local governments concerned. On May 1 or, if May 1 falls on a Saturday or Sunday, on the Monday next following, the Nevada tax commission shall meet to set the tax rates for the next succeeding year for all local governments so examined. In setting the tax rates for the next succeeding year the Nevada tax commission shall not reduce that portion of the proposed tax rate of the county school district for the operation and maintenance of public schools composed of the mandatory tax levy specified in paragraph (a) of subsection 2 of NRS 387.195 and the recommended tax levy to be made pursuant to paragraph (b) of subsection 2 of NRS 387.195.

      7.  Any local government affected by a rate adjustment, made in accordance with the provisions of this section, which necessitates a budget revision shall file a copy of its revised budget by June 30 next after the approval and certification of the rate by the Nevada tax commission.

      8.  A copy of the certificate of the Nevada tax commission sent to the board of county commissioners shall be forwarded to the county auditor.

      Sec. 77.  NRS 361.495 is hereby amended to read as follows:

      361.495  Within 10 days after the report described in NRS 361.490, the county treasurer shall transmit by mail or otherwise to the state controller and the department a statement in such form as the state controller may require of all the particular kind of property delinquent, and the total amount of delinquent tax.

      Sec. 78.  NRS 361.5643 is hereby amended to read as follows:

      361.5643  1.  Upon compliance by the purchaser of a slide-in camper or the purchaser of the mobile home with the provisions of NRS 361.562, 361.563 or 361.5642 the county assessor shall:


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1672 (Chapter 748, AB 317)ê

 

      (a) Deliver forthwith to the purchaser of a mobile home, as well as annually thereafter upon payment of the tax, a sticker which shall be of a design and affixed in such manner as shall be prescribed by the [Nevada tax commission;] department;

      (b) Deliver forthwith to the purchaser of a slide-in camper, as well as annually thereafter upon payment of the tax, a tax plate or a sticker which shall be of a design and affixed in such manner as shall be prescribed by the [Nevada tax commission.] department.

      2.  The county assessor shall issue each year to the owner of a camper-shell not subject to taxation under the provisions of this chapter a tax plate or sticker similar to that provided in paragraph (b) of subsection 1, which the owner shall affix to the camper-shell in the manner prescribed by the [Nevada tax commission.] department.

      Sec. 79.  NRS 361.565 is hereby amended to read as follows:

      361.565  1.  Within 20 days after the 1st Monday in March of each year, in all cases where the tax is delinquent, the tax receiver of the county shall give notice in the manner and form provided in this section.

      2.  Such notice shall be published in the newspaper which publishes the list of taxpayers pursuant to NRS 361.300 at least once a week from the date thereof for 4 consecutive weeks, being four insertions. If there is no newspaper in the county, such notice shall be posted in at least five conspicuous places within the county.

      3.  The cost of publication in each case shall be charged to the delinquent taxpayer, and shall, in no case, be a charge against the state or county. Such publication shall be made at not more than legal rates.

      4.  When the delinquent property consists of unimproved real estate assessed at a sum not exceeding $25, the notice shall be given by posting a copy of the same in three conspicuous places within the county without publishing the same in a newspaper.

      5.  Such notice shall state:

      (a) The name of the owner, if known.

      (b) The description of the property on which such taxes are a lien.

      (c) The amount of the taxes due on the property and the penalties and costs as provided by law.

      (d) That if the amount is not paid by the taxpayer or his successor in interest the tax receiver will, on the 4th Monday in April of the current year at 1:30 p.m. of that day, issue to the county treasurer, as trustee for the state and county, a certificate authorizing him to hold the property, subject to redemption within 2 years after date thereof, by payment of the taxes and accruing taxes, penalties and costs, together with interest at the rate of 10 percent per annum from date due until paid as provided by law and that such redemption may be made in accordance with the provisions of chapter 21 of NRS in regard to real property sold under execution.

      6.  Such notice shall be mailed in the following manner:

      (a) At the same time that the tax receiver shall first publish the notice or post the same, as the case may be, he shall send a copy of the notice by first class mail, in the case of each respective property as taxed, to the owner or owners thereof, and also to the person or persons listed as the taxpayer or taxpayers thereon on the tax rolls, at their last-known addresses, if such names and addresses are known. Upon mailing the original notice of delinquency, the tax receiver shall issue his personal affidavit to the board of county commissioners affirming that due notice had been mailed in respect to each parcel.


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ê1975 Statutes of Nevada, Page 1673 (Chapter 748, AB 317)ê

 

original notice of delinquency, the tax receiver shall issue his personal affidavit to the board of county commissioners affirming that due notice had been mailed in respect to each parcel. The affidavit shall recite the number of letters mailed, the number of letters returned, and the number of letters finally determined to be undeliverable. Detailed records shall be maintained by the tax receiver in support of his affidavit, in such content as the [Nevada tax commission] department may prescribe, until the period of redemption has expired.

      (b) A second copy shall be sent by certified mail, not less than 60 days before the expiration of the period of redemption as stated in the notice.

      (c) The cost of each such mailing shall be charged to the delinquent taxpayer at the rate of $1 each.

      Sec. 80.  NRS 361.810 is hereby amended to read as follows:

      361.810  “Claim” means an application for senior citizens’ property tax assistance made pursuant to NRS 361.800 to 361.877, inclusive, and sections 2 to 15, inclusive, of [this act,] Senate Bill 311 of the 58th session of the Nevada legislature, and a “claimant” is a person who files such an application. When two individuals of a household are able to meet the qualifications for a claimant, they may determine between them as to who the claimant shall be. If they are unable to agree, the matter shall be referred to the [secretary of the Nevada tax commission] executive director and his decision shall be final. In no event should there be more than one claim filed for any home.

      Sec. 81.  (Deleted by amendment.)

      Sec. 82.  (Deleted by amendment.)

      Sec. 83.  (Deleted by amendment.)

      Sec. 84.  NRS 361.845 is hereby amended to read as follows:

      361.845  No claim shall be accepted by the [Nevada tax commission] department if the claimant or the claimant’s spouse owns real property in the State of Nevada, other than that claimed as a home, having an assessed value in excess of $30,000.

      Sec. 85.  NRS 361.853 is hereby amended to read as follows:

      361.853  1.  Moneys to pay for assistance granted to senior citizens under NRS 361.800 to 361.877, inclusive, and sections 2 to 15, inclusive, of [this act] Senate Bill 311 of the 58th session of the Nevada legislature shall be provided by legislative appropriation from the general fund in the state treasury. The moneys so appropriated shall be transferred to an account in the general fund to be known as the senior citizens’ property tax assistance account.

      2.  The [secretary of the commission] executive director may, from time to time, obtain from the state controller a statement of the balance in the senior citizens’ property tax assistance account. The [secretary] executive director shall provide for full refunds of all just claims, provided that the total amount of such claims does not exceed the balance in the account. The [secretary] executive director shall proportionately reduce each claim when the total amount of all claims exceeds the balance in the account. Moneys for the administration of NRS 361.800 to 361.877, inclusive, and sections 2 to 15, inclusive, of [this act] Senate Bill 311 of the 58th session of the Nevada legislature shall be provided by legislative appropriation and transfer to the senior citizens’ property tax assistance account. From this account the sum of $2 shall be allowed to each county assessor for each homeowner’s claim filed and $2 to the [commission] department for each home renter’s claim forwarded to it.


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ê1975 Statutes of Nevada, Page 1674 (Chapter 748, AB 317)ê

 

assessor for each homeowner’s claim filed and $2 to the [commission] department for each home renter’s claim forwarded to it.

      Sec. 86.  (Deleted by amendment.)

      Sec. 87.  NRS 361.860 is hereby amended to read as follows:

      361.860  Only one member of each household may file a claim for an assessment year. If more than one member is eligible to claim, any one of the eligible members may file the claim with the written consent of the others. If such consent is not obtainable, the claim may be filed only if criteria regulating such a circumstance have been prescribed by the [commission.] department.

      Sec. 88.  (Deleted by amendment.)

      Sec. 89.  NRS 361.865 is hereby amended to read as follows:

      361.865  A claim shall be disallowed if the [secretary of the Nevada tax commission] executive director finds that the claimant received title to his home primarily for the purpose of obtaining benefits under the provisions of NRS 361.800 to 361.877, inclusive, and sections 2 to 15, inclusive, of [this act.] Senate Bill 311 of the 58th session of the Nevada legislature. If such a claimant has received a refund and if he does not repay it together with a 10 percent penalty to the state, the refund amount and penalty shall be assessed against the property claimed as his home.

      Sec. 90.  NRS 361.867 is hereby amended to read as follows:

      361.867  The [secretary of the Nevada tax commission] executive director may deny in total any claim which he finds to be excessive or which was filed with fraudulent intent. If such a claim has been paid and if afterward denied, the amount of the claim together with a 10 percent penalty shall be repaid by the claimant to the [Nevada tax commission.] department. If the amount of such refund and penalty is not repaid, the same shall be assessed against the property claimed by the claimant as a home. The claimant in such case and any person who assisted in the preparation or filing of such claim, or who, with fraudulent intent, supplied information upon which such excessive claim was prepared, are guilty of a misdemeanor.

      Sec. 91.  NRS 361.870 is hereby amended to read as follows:

      361.870  1.  Any claimant aggrieved by a county assessor’s decision which denies assistance claimed under NRS 361.800 to 361.877, inclusive, and sections 2 to 15, inclusive, of [this act] Senate Bill 311 of the 58th session of the Nevada legislature may have a review of the denial before the [secretary of the commission] executive director if within 30 days after the claimant receives notice of the denial he submits a written petition for review to the [commission.] department.

      2.  Any claimant aggrieved by the denial in whole or in part of relief claimed under NRS 361.800 to 361.877, inclusive, and sections 2 to 15, inclusive, of [this act,] Senate Bill 311 of the 58th session of the Nevada legislature, or by any other final action or review of the [secretary of the Nevada tax commission,] executive director, is entitled to judicial review thereof. Proceedings for such review must be instituted within 30 days after the claimant has received notice of such final action.

      Sec. 92.  NRS 361.873 is hereby amended to read as follows:

      361.873  1.  The [commission] department is responsible for the overall administration of NRS 361.800 to 361.877, inclusive, and sections 2 to 15, inclusive, of [this act.]


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ê1975 Statutes of Nevada, Page 1675 (Chapter 748, AB 317)ê

 

2 to 15, inclusive, of [this act.] Senate Bill 311 of the 58th session of the Nevada legislature.

      2.  The [commission] department may:

      (a) Specify by regulation any other kind of income for the purpose of NRS 361.823.

      (b) Prescribe the content and form of claims.

      (c) Designate the kind of proof to be required for substantiation of claims.

      (d) Establish criteria for determining when a claim may be filed by one eligible person without the consent of all others eligible in the same household for the same assessment year.

      (e) Prescribe that a claimant’s ownership of his home must be shown of record.

      (f) Provide by regulation that a vendee in possession of his home under an installment sale contract and responsible for paying the property taxes on the home is eligible to claim assistance as a homeowner.

      (g) Limit the computation of benefits to the nearest dollar and limit issuance of warrants to $5 or over.

      (h) Verify and audit any claims, statements or other records made pursuant to this act.

      (i) Adopt and promulgate regulations to safeguard the confidentiality of information supplied by claimants.

      (j) Provide by regulation for a limited extension of time to file a claim in cases of hardship.

      (k) Adopt and promulgate such other regulations as may be required to effectuate the purposes of NRS 361.800 to 361.877, inclusive, and sections 2 to 15, inclusive, of [this act.] Senate Bill 311 of the 58th session of the Nevada legislature.

      Sec. 93.  NRS 361.875 is hereby amended to read as follows:

      361.875  All functions of the [commission] department under NRS 361.800 to 361.877, inclusive, and sections 2 to 15, inclusive, of [this act] Senate Bill 311 of the 58th session of the Nevada legislature are subject to the Nevada Administrative Procedure Act (chapter 233B of NRS).

      Sec. 94.  NRS 362.100 is hereby amended to read as follows:

      362.100  The [Nevada tax commission is hereby empowered and authorized to investigate] department shall:

      1.  Investigate and determine the net proceeds of all operating mines and [to] access [the same] them as provided in NRS 362.100 to 362.240, inclusive.

      2.  Appraise and assess all reduction, smelting and milling works, plants and facilities, whether or not associated with a mine, and all supplies, machinery, equipment, apparatus, facilities, buildings, structures and other improvements used in connection with any mining, reduction, smelting or milling operation as provided in chapter 361 of NRS.

      Sec. 95.  NRS 362.110 is hereby amended to read as follows:

      362.110  1.  Every person, corporation or association operating any mine in this state containing gold, silver, copper, zinc, lead or other valuable mineral or mineral deposit, whether metallic or nonmetallic, and every recipient of royalty payments in connection therewith:


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ê1975 Statutes of Nevada, Page 1676 (Chapter 748, AB 317)ê

 

      (a) Shall, semiannually during July and January of each year, except as provided in paragraph (b), file with the [Nevada tax commission] department a statement showing the gross yield and claimed net proceeds from each mine owned, worked or operated by such person, corporation or association during the 6-month period immediately preceding the 1st day of the month in which the statement is so required to be made.

      (b) May have up to 15 additional days to file such statement, if beforehand he makes written application to the [commission] department and the [commission] department finds good cause for such extension.

      2.  Such statement shall:

      (a) Show the claimed deductions from the gross yield in the detail set forth in NRS 362.120. Such deductions shall be limited to the costs incurred during the 6-month period covered by the statement.

      (b) Be in the form which shall be prescribed by the [Nevada tax commission.] department.

      (c) Be verified by the manager, superintendent, secretary or treasurer of the corporation, or by the owner of the mine, or, if the owner is an individual, by someone authorized in his behalf.

      3.  Each recipient of royalty payments as described in subsection 1 shall annually file with the [Nevada tax commission] department a list showing each of the lessees responsible for taxes due in connection with the mine or mines included in the statement filed pursuant to subsections 1 and 2 of this section.

      Sec. 96.  NRS 362.120 is hereby amended to read as follows:

      362.120  1.  The [Nevada tax commission] department shall, from the statement and from all obtainable data, evidence and reports, compute in dollars and cents the gross yield and net proceeds of each semiannual period.

      2.  The net proceeds shall be ascertained and determined by subtracting from the gross yield the following deductions for costs incurred during such 6-month period, and none other:

      (a) The actual cost of extracting the ore from the mines.

      (b) The actual cost of transporting the product of the mine to the place or places of reduction, refining and sale.

      (c) The actual cost of reduction, refining and sale.

      (d) The actual cost of marketing and delivering the product and the conversion of the same into money.

      (e) The actual cost of maintenance and repairs of:

             (1) All mine machinery, equipment, apparatus and facilities.

             (2) All milling, smelting and reduction works, plants and facilities.

             (3) All transportation facilities and equipment except such as are under the jurisdiction of the public service commission of Nevada as public utilities.

      (f) The actual cost of fire insurance on the machinery, equipment, apparatus, works, plants and facilities mentioned in paragraph (e) of this subsection.

      (g) Depreciation [at the rate of not less than 6 percent nor more than 10 percent per annum of the assessed valuation] of the original capitalized cost of the machinery, equipment, apparatus, works, plants and facilities mentioned in paragraph (e) of this subsection. [The percentage of depreciation shall be determined for each mine by the Nevada tax commission, and in making such determination the Nevada tax commission shall give due weight to the character of the mine and equipment and its probable life.]


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ê1975 Statutes of Nevada, Page 1677 (Chapter 748, AB 317)ê

 

depreciation shall be determined for each mine by the Nevada tax commission, and in making such determination the Nevada tax commission shall give due weight to the character of the mine and equipment and its probable life.] The annual depreciation charge shall consist of amortization of the original cost in a manner to be prescribed by regulation of the tax commission. The probable life of the property represented by the original cost shall be considered in computing the depreciation charge.

      (h) All moneys expended for premiums for industrial insurance, and the actual cost of hospital and medical attention and accident benefits and group insurance for all employees.

      (i) All moneys paid as contributions under the unemployment compensation law of the State of Nevada, as contained in chapter 612 of NRS, and all moneys paid as contributions under the Social Security Act of the Federal Government, and all moneys paid to either the State of Nevada or the Federal Government under any amendment to either or both of the statutes mentioned in this paragraph.

      (j) The actual cost of development work in or about the mine or upon a group of mines when operated as a unit.

      (k) All moneys paid as royalties by a lessee or sublessee of a mine, or by both, shall constitute a deductible item for such lessee or sublessee in determining the net proceeds of such lessee or sublessee or both; but the royalties so deducted by the lessee or sublessee shall constitute part of the gross yield of the mine for the purpose of determining the net proceeds upon which a tax shall be levied against the person, corporation, association or partnership to which the royalty has been paid.

      3.  Every person, corporation or firm acquiring property in the State of Nevada for the purpose of engaging in mining and who incurs any of the expenses mentioned in subsection 2 shall report such expenses and the recipient of any royalty payments to the [Nevada tax commission] department on forms provided by the [commission.] department.

      4.  The several deductions mentioned in subsection 2 shall not include any expenditures for salaries, or any portion thereof, of any person not actually engaged in:

      (a) The working of the mine; [or]

      (b) The operating of the mill, smelter or reduction works; [or]

      (c) The operating of the transportation facilities or equipment; [or]

      (d) Superintending the management of any thereof; or

      (e) The State of Nevada, in office, clerical or engineering work necessary or proper in connection with any such operations.

      Sec. 97.  NRS 362.130 is hereby amended to read as follows:

      362.130  When the [Nevada tax commission shall have determined] department determines the net proceeds of any mine or mines, [it] the Nevada tax commission shall prepare its certificate of the amount of the net proceeds thereof in triplicate and shall file one copy thereof with the [secretary of the Nevada tax commission,] department, one copy with the county assessor of the county in which the mine or mines are located, and shall send the third copy to the person, corporation or association which is the owner of the mine, operator of the mine, or recipient of the royalty payment, as the case may be.

      2.  Upon the filing of the copy of such certificate with the county assessor and with the [secretary of the Nevada tax commission,] department, the assessment shall be deemed to be made in the amount fixed by the certificate of the Nevada tax commission, and taxes thereon at the rate established shall be immediately due and payable.


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ê1975 Statutes of Nevada, Page 1678 (Chapter 748, AB 317)ê

 

assessor and with the [secretary of the Nevada tax commission,] department, the assessment shall be deemed to be made in the amount fixed by the certificate of the Nevada tax commission, and taxes thereon at the rate established shall be immediately due and payable. Such certificate of assessment shall be filed [by the Nevada tax commission with its secretary, and with the county assessor, and mailed to the taxpayer] and mailed not later than the 15th day of April and the 15th day of October immediately following respectively the months of January and July during which such statements must be filed.

      Sec. 98.  NRS 362.160 is hereby amended to read as follows:

      362.160  If the amount of the tax is not paid within 30 days after the filing of the certificate of assessment with the [secretary of the Nevada tax commission] executive director and the county assessor, the same shall be thereupon delinquent and shall be collected as other delinquent taxes are collected by law, together with the penalties provided for the collection of delinquent taxes.

      Sec. 99.  NRS 362.175 is hereby amended to read as follows:

      362.175  1.  If at any time, in the opinion of the county assessor, it becomes impossible or impractical to collect any tax assessed on the proceeds of a mine other than a patented mine, the county assessor may apply to the board of county commissioners and the district attorney to have the amount of such tax and the name of the person against whom such tax is assessed removed from the tax records of such assessor.

      2.  If the board of county commissioners and the district attorney approve such application, such application shall be forwarded to the department who shall submit it to the Nevada tax commission for their approval or disapproval. If the Nevada tax commission approves such application, the county assessor may remove such name and amount from his tax records.

      Sec. 100.  NRS 362.180 is hereby amended to read as follows:

      362.180  1.  In any suit arising concerning the assessment and taxation of the proceeds of mines, the burden of proof shall be upon the owner of such mine, mining claim or patented mine, to show if he so alleges or contends that the assessment [so fixed] certified by the Nevada tax commission is unjust, improper or otherwise invalid.

      2.  Every mine owner shall be entitled to the benefit of the provisions of NRS 361.415 to 361.435, inclusive, insofar as the same may be applicable.

      Sec. 101.  NRS 362.190 is hereby amended to read as follows:

      362.190  Whenever the gross proceeds received by any mine operator from the operation of any mine [shall be] are less than $20,000 for any calendar year, such operator may make the deductions provided for in NRS 362.120 upon an annual basis. However, such operator shall file semiannual statements and if the gross proceeds for the first semiannual period ending July 1 [shall be] are less than $10,000 no assessment shall be [made] certified by the Nevada tax commission until after the filing of the second semiannual statement in January. If it then appears that the combined gross yield of the mine was less than the sum of $20,000 during the year covered by the January and preceding July statements, the [Nevada tax commission] department shall then compute and [assess] the tax commission certify the net proceeds of such mine on an annual basis by subtracting from the gross yield for the entire year the deductions specified in NRS 362.120 for the entire year.


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ê1975 Statutes of Nevada, Page 1679 (Chapter 748, AB 317)ê

 

basis by subtracting from the gross yield for the entire year the deductions specified in NRS 362.120 for the entire year.

      Sec. 102.  NRS 362.200 is hereby amended to read as follows:

      362.200  1.  The [Nevada tax commission] department may [at any time] examine the records of any person, partnership, association or corporation operating or receiving royalties from any mine in this state. Such records shall be subject to examination at all times by the [Nevada tax commission] department or its duly authorized agents and shall remain available for such examination for a period of 3 years from the date of any entry therein.

      2.  If any person, partnership, association or corporation operating a mine whose gross yield as reported to the [Nevada tax commission] department for any semiannual reporting period during the 3 years immediately preceding the examination was $50,000 or more keeps his books and records pertaining to such operation or royalties elsewhere than within the State of Nevada for examination as provided in subsection 1, the person, partnership, association or corporation shall pay an amount per day equal to the amount set by law for out-of-state travel for each day or fraction thereof during which an examiner is actually engaged in examining the books, plus the actual expenses of that examiner during the time he is absent from Carson City, Nevada, for the purpose of making such examination, but such time shall not exceed 1 day going to and 1 day coming from the place of examination. No more than one such examination shall be charged against a person, partnership, association, or corporation in any 1 fiscal year.

      3.  The [Nevada tax commission] department may hold hearings and summon and subpena witnesses to appear and testify upon any subject material to the determination of the net proceeds of mines. Such hearings may be held at such place or places as the [Nevada tax commission] department shall designate, after not less than 10 days’ notice of the time and place of such hearing given in writing to the owner or operator of the mine. Such owner or operator shall be entitled, on request made to the [secretary of the Nevada tax commission,] executive director, to the issuance of the [commission’s] department’s subpena requiring witnesses in behalf of such owner or operator to appear and testify at such hearing.

      4.  The failure of a witness to obey the subpena of the [Nevada tax commission] department shall subject such witness to the same penalties as are [or may be] prescribed by law for failure to obey a subpena of a district court.

      [5.  Any member of the Nevada tax commission may administer oaths to witnesses.]

      Sec. 103.  NRS 362.230 is hereby amended to read as follows:

      362.230  1.  Every person, association or corporation operating any mine or mines in this state, and every recipient of royalty payments in connection therewith, who fails to file with the [Nevada tax commission] department the statements provided for in NRS 362.100 to 362.240, inclusive, during the time and in the manner provided for in NRS 362.100 to 362.240, inclusive, shall pay a penalty of not more than 10 percent of the amount of the tax due or $5,000, whichever is less. If any such person, association or corporation fails to file such statement, the department may ascertain and the Nevada tax commission [may ascertain and] certify the net proceeds of such mine or mines or the value of such royalty payments from all data and information obtainable, and the amount of the tax due shall be computed on the basis of the amount due so ascertained and certified.


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ê1975 Statutes of Nevada, Page 1680 (Chapter 748, AB 317)ê

 

department may ascertain and the Nevada tax commission [may ascertain and] certify the net proceeds of such mine or mines or the value of such royalty payments from all data and information obtainable, and the amount of the tax due shall be computed on the basis of the amount due so ascertained and certified.

      2.  The [secretary of the Nevada tax commission] executive director shall determine the amount of such penalty. This penalty becomes a debt due the State of Nevada and, upon collection, shall be deposited in the [general fund in the] state treasury [.] to the credit of the state general fund.

      3.  Any person, association or corporation operating a mine or mines in this state or any recipient of royalty payments may appeal the imposition of penalty and interest to the Nevada tax commission by filing a notice of appeal within 30 days after the decision of the [secretary.] executive director.

      Sec. 104.  NRS 362.240 is hereby amended to read as follows:

      362.240  [If any person required by NRS 362.100 to 362.240, inclusive, to make or file any statement, or to verify the same under oath, shall willfully make such statement false in any material respect, or shall willfully verify under oath any statement false in any material respect, such person shall be deemed guilty of perjury, and upon conviction thereof shall be punished as provided by law.] Any person who verifies under oath to the truthfulness of a statement required by NRS 362.100 to 362.240, inclusive, that is false in any material respect shall be liable to a penalty of not more than 15 percent of the tax as determined by the executive director after reasonable notice and hearing.

      Sec. 105.  NRS 234.250 is hereby amended to read as follows:

      234.250  1.  Notwithstanding any other provision of law, each local government, as defined in NRS 354.474, shall file a copy of its official plat with:

      (a) The county recorder and the county assessor of each county in which its territory or any part thereof is situated.

      (b) The [Nevada tax commission.] department of taxation.

      2.  All changes in boundaries made subsequent to the original filing and recording of such plat shall be recorded and filed immediately with the offices with which copies of the original plat were filed.

      3.  Until a local government complies with the requirements of subsections 1 and 2 it shall not levy or receive any ad valorem or other tax or any other mandatory assessment.

      4.  This section applies to all local governments receiving and expending funds on behalf of the public, regardless of their designation.

      Sec. 106.  NRS 239.100 is hereby amended to read as follows:

      239.100  1.  The records enumerated in subsection 2 which belong to or are situated in:

      (a) Any school district within the state; or

      (b) The office of the several county officers,

may be lawfully destroyed in the manner and in accordance with the time schedules provided in this section.

      2.  The following may be destroyed after audit by a public accountant as provided in NRS 354.624, and after the expiration of the time indicated:


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ê1975 Statutes of Nevada, Page 1681 (Chapter 748, AB 317)ê

 

      (a) After 5 years. Sheriff’s requisition of licenses and duplicates; duplicate and triplicate bank checks; all old claims against the county except those not affected by limitation; all old warrants superseded by checks.

      (b) After 10 years. All county, city and school bonds which have been redeemed and retired.

      3.  Before destroying the records enumerated in subsection 2, the county auditor shall first obtain the permission of the board of county commissioners and the [Nevada tax commission.] department of taxation.

      Sec. 107.  NRS 244.474 is hereby amended to read as follows:

      244.474  “Tract” means any tract, lot or other parcel of land for assessment purposes, whether platted or unplatted, regardless of lot or land lines. Lots, plots, blocks and other subdivisions may be designated in accordance with any recorded plat thereof; and all lands, platted and unplatted, shall be designated by a definite description. For all purposes of NRS 244.446 to 244.537, inclusive, and any law amendatory thereof or supplemental thereto, any tract which is assessable property in an improvement district may be legally described pursuant to [NRS 361.190 to 361.220, inclusive, as from time to time amended.] section 51 of this act.

      Sec. 108.  NRS 244.859 is hereby amended to read as follows:

      244.859  “Tract” means any tract, lot or other parcel of land for assessment purposes, whether platted or unplatted, regardless of lot or land lines. Lots, plots, blocks and other subdivisions may be designated in accordance with any recorded plat thereof; and all lands, platted and unplatted, shall be designated by a definite description. For all purposes of the County Improvements Law and any law amendatory thereof or supplemental thereto, any tract which is assessable property in an improvement district may be legally described pursuant to [NRS 361.190 to 361.220, inclusive, as from time to time amended.] section 51 of this act

      Sec. 109.  NRS 267.125 is hereby amended to read as follows:

      267.125  1.  The governing body of a city having the type of commission form of government described in paragraph (b) of subsection 1 of NRS 267.010, which has acquired by the provisions of any federal or any other law real property within its corporate boundaries, and which has adopted a policy, by its charter, of leasing or selling such real property, or portions thereof, in a manner that will result in the maximum benefit accruing to the city from such leases and sales, may, by ordinance, with the approval of the [Nevada tax commission,] department of taxation, create a land improvement fund, which fund shall not be subject to the provisions of chapter 354 of NRS.

      2.  The land improvement fund may be composed of:

      (a) Moneys transferred from any capital improvement fund existing pursuant to the provisions of the charter when so authorized by the registered voters of the city at any election.

      (b) Moneys contributed from the general fund of the city by action of the governing body, which contributions need not be repaid to the general fund of the city.

      (c) Such portion of the proceeds received by the city from the lease and sale of the real property as may be provided for by the charter or by city ordinance.


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ê1975 Statutes of Nevada, Page 1682 (Chapter 748, AB 317)ê

 

and sale of the real property as may be provided for by the charter or by city ordinance.

      (d) Any other moneys the deposit of which in the land improvement fund is budgeted for by the governing body or authorized by the registered voters of the city.

      3.  Moneys in the land improvement fund may be expended for:

      (a) Preparation of real property for sale or lease and costs incidental thereto.

      (b) Acquisition and construction of improvements on such real property prior to its sale or lease.

      Sec. 110.  NRS 268.600 is hereby amended to read as follows:

      268.600  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 [Nevada tax commission.] department of taxation.

      Sec. 111.  NRS 271.235 is hereby amended to read as follows:

      271.235  “Tract” means any tract, lot or other parcel of land for assessment purposes, whether platted or unplatted, regardless of lot or land lines. Lots, plots, blocks and other subdivisions may be designated in accordance with any recorded plat thereof; and all lands, platted and unplatted, shall be designated by a definite description. For all purposes of the Consolidated Local Improvements Law and any law amendatory thereof or supplemental thereto, any tract which is assessable property in an improvement district may be legally described pursuant to [NRS 361.190 to 361.220, inclusive, as from time to time amended.] section 51 of this act.

      Sec. 112.  NRS 280.190 is hereby amended to read as follows:

      280.190  The police commission shall:

      1.  Cause to be prepared and approve an annual operating budget for the department.

      2.  Submit such budget to the governing bodies of the participating political subdivisions prior to February 1 for funding for the following fiscal year.

      3.  Cause to be prepared the funding apportionment plan provided for in NRS 280.200 and submit such plan to the governing bodies of the participating political subdivisions and the [Nevada tax commission] department of taxation for approval. The Nevada tax commission has the final right of approval for such plan and shall act as an arbitrator if the local governing bodies cannot agree on the funding apportionment.

      4.  Cause a new funding apportionment plan to be prepared:

      (a) Every 10 years upon ascertaining the results of the national decennial census taken by the Bureau of the Census of the United States Department of Commerce;


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ê1975 Statutes of Nevada, Page 1683 (Chapter 748, AB 317)ê

 

      (b) If the law enforcement agencies of additional cities are merged into an existing department; and

      (c) At intervals of not less than 4 years upon request by a majority vote of each of a majority of the governing bodies of the participating political subdivisions. If only one city is participating in a department, the police commission shall prepare a new plan under the provisions of this paragraph only upon request by a majority vote of each of the governing bodies of the participating political subdivisions.

      Sec. 113.  NRS 344.140 is hereby amended to read as follows:

      344.140  All officers, boards, commissioners, trustees, superintendents, regents and directors required by law to make reports to the governor or to the legislature, except the state controller, the state treasurer, the [Nevada tax commission,] department of taxation, the commissioner of insurance, the board of control of the agricultural experiment station, and the commissioners on uniform state laws, shall send the original drafts of their reports to the superintendent who shall order such a number of each of the reports, or part or parts of each of the reports, printed as in his judgment will meet the requirements of law. The superintendent shall especially see that no matter be printed in more than one report, unless of great public interest.

      Sec. 114.  (Deleted by amendment.)

      Sec. 115.  NRS 354.430 is hereby amended to read as follows:

      354.430  1.  Upon the adoption of a short-term financing resolution, as provided in NRS 354.618, by a local government as defined in NRS 354.474, a certified copy thereof shall be forwarded to the [secretary of the Nevada tax commission.] executive director of the department of taxation. As soon as is practicable, the [secretary of the Nevada tax commission] executive director of the department of taxation shall, after consideration of the tax structure of the political subdivisions concerned and the probable ability of the political subdivision to repay the requested short-term financing, either approve or disapprove the resolution in writing to the governing board. No such resolution is effective until approved by the [secretary of the Nevada tax commission.] executive director of the department of taxation. The written approval of the [secretary of the Nevada tax commission] executive director of the department of taxation shall be recorded in the minutes of the governing board.

      2.  If the [secretary of the Nevada tax commission] executive director of the department of taxation does not approve the short-term financing resolution, the governing board of the political subdivision may appeal the [secretary’s] executive director’s decision to the Nevada tax commission.

      Sec. 116.  NRS 354.450 is hereby amended to read as follows:

      354.450  1.  After short-term financing has been authorized as provided in NRS 354.430 and if, in the judgment of the governing board of the political subdivision, the fiscal affairs of the political subdivision can be carried on without impairment and there is sufficient money in the general fund or a surplus in any other fund, with the exception of the bond interest and redemption fund, of the political subdivision, the governing board is authorized to transfer from the general fund or from the surplus appearing in any fund, with the exception of the bond interest and redemption fund, money sufficient to meet the purpose of the short-term financing.


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ê1975 Statutes of Nevada, Page 1684 (Chapter 748, AB 317)ê

 

redemption fund, money sufficient to meet the purpose of the short-term financing.

      2.  When such a transfer is made, the governing board of the political subdivision shall comply with the provisions of NRS 354.460, and when the special tax is thereafter collected the amount so collected shall be placed immediately in the fund from which the loan was made.

      3.  In cases where the fund from which the loan was made, at the time of the transfer of funds therefrom, contains a surplus that in the judgment of the [secretary of the Nevada tax commission] executive director of the department of taxation is or will not be needed for the purposes of the fund in the ordinary course of events, then the special tax need not be levied, collected and placed in the fund from which the loan was made, but such transfer shall be deemed refunded for all purposes of NRS 354.430 to 354.460, inclusive.

      4.  Interest accounts come within the jurisdiction of the Nevada tax commission and may be approved or disapproved, in whole or in part, by it.

      Sec. 117.  NRS 354.475 is hereby amended to read as follows:

      354.475  1.  All special districts subject to the provisions of the Local Government Budget Act with annual total expenditures of less than $30,000 may petition the [Nevada tax commission] department of taxation for exemption from the requirements of the Local Government Budget Act for the filing of certain budget documents, quarterly reports and audit reports. Such districts may further petition to return to a cash method of accounting. The minimum required of such districts will be the filing with the [tax commission] department of taxation of an annual budget on or before March 15 of each year. Such petitions must be received by the [tax commission] department of taxation prior to December 31 to be effective for the succeeding fiscal year or, in a case of an annual audit exemption, to be effective for the current fiscal year. A board of county commissioners may request the [tax commission] department of taxation to have an audit conducted of such an exempt district.

      2.  Such districts shall be exempt from all publication requirements of the Local Government Budget Act, except that the [tax commission] department of taxation by regulation shall require an annual publication of a notice of budget adoption and filing. The [tax commission] department of taxation shall adopt regulations necessary to promulgate this section pursuant to NRS 354.594.

      Sec. 118.  NRS 354.524 is hereby amended to read as follows:

      354.524  “Final budget” means the budget that has been adopted by a local governing body or adopted by default as defined by NRS 354.470 to 354.626, inclusive, and approved by the [Nevada tax commission] department of taxation for the ensuing fiscal year.

      Sec. 119.  NRS 354.578 is hereby amended to read as follows:

      354.578  “Tentative budget” means the budget that is prepared initially, published and recorded by each local government for an ensuing fiscal year prior to its approval by the [Nevada tax commission] department of taxation and such other supervisory bodies as are charged by law with the examination of tentative budgets, and prior to its subsequent adoption.


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ê1975 Statutes of Nevada, Page 1685 (Chapter 748, AB 317)ê

 

      Sec. 120.  NRS 354.594 is hereby amended to read as follows:

      354.594  The [Nevada tax commission] department of taxation shall determine and advise local government officers of regulations, procedures and report forms for compliance with NRS 354.470 to 354.626, inclusive. It shall make such determinations after hearing the advice and recommendations of an 11-member advisory committee composed of three persons appointed by the Nevada [Municipal Association,] League of Cities, three persons appointed by the Nevada Association of County Commissioners, three persons appointed by the Nevada School Trustees Association and two persons appointed by the Nevada state board of accountancy. Each appointment shall be for a term of 3 years.

      Sec. 121.  NRS 354.596 is hereby amended to read as follows:

      354.596  1.  On or before February 20 of each year, the officer charged by law shall prepare, or the governing body shall cause to be prepared, on appropriate forms prescribed by the [Nevada tax commission] department of taxation for the use of local governments, a tentative budget for the ensuing fiscal year. The tentative budget shall be filed for public record and inspection in the office of:

      (a) The clerk or secretary of the governing body; and

      (b) The county clerk.

      2.  At the time of filing the tentative budget, the governing body shall give notice of the time and place of a public hearing on the tentative budget and shall cause a notice of such hearing to be published once in a newspaper of general circulation within the area of the local government not more than 14 nor less than 7 days prior to the date set for such hearing. The notice of public hearing shall state:

      (a) The time and place of the public hearing.

      (b) That tentative budget has been prepared in such detail and on appropriate forms as prescribed by the [Nevada tax commission.] department of taxation.

      (c) The places where copies of the tentative budget are on file and available for public inspection.

      3.  Budget hearings shall be held:

      (a) For county budgets, on the 4th Monday in March;

      (b) For cities, on the 4th Tuesday in March;

      (c) For school districts, on the 4th Wednesday in March; and

      (d) For all other local governments, on the 4th Thursday in March, except that the board of county commissioners may consolidate the hearing on all local government budgets administered by the board of county commissioners with the county budget hearing.

      4.  On or before February 20, a copy of the tentative budget and notice of public hearing shall be submitted:

      (a) To the [Nevada tax commission;] department of taxation; and also

      (b) In the case of school districts, to the state department of education.

      5.  The [Nevada tax commission] department of taxation shall examine the submitted documents for compliance with law and with appropriate regulations and shall submit to the governing body at least 3 days prior to the public hearing a written certificate of compliance or a written notice of lack of compliance. The written notice shall indicate the manner in which the submitted documents fail to comply with law or appropriate regulations.


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ê1975 Statutes of Nevada, Page 1686 (Chapter 748, AB 317)ê

 

in which the submitted documents fail to comply with law or appropriate regulations. The notice or certificate shall be read at the public hearing.

      6.  Whenever the governing body receives from the [Nevada tax commission] department of taxation a notice of lack of compliance, the governing body shall forthwith proceed to amend the tentative budget to effect compliance with the law and with the appropriate regulation.

      Sec. 122.  NRS 354.598 is hereby amended to read as follows:

      354.598  1.  At the time and place advertised for public hearing, or at any time and place to which such public hearing is from time to time adjourned, the governing body shall hold a public hearing on the tentative budget, at which time interested persons shall be given an opportunity to be heard.

      2.  At the public hearing, the governing body shall indicate changes, if any, to be made in the tentative budget, and shall adopt a final budget by the favorable votes of a majority of all members of the governing body. The final budget shall be adopted on or before April 10 of each year. Should the governing body fail to adopt a final budget that complies with the requirements of law and the regulations of the [Nevada tax commission] department of taxation on or before the required date, the budget adopted and approved by the [Nevada tax commission] department of taxation for the current year, adjusted as to content and rate in such manner as the [Nevada tax commission] department of taxation may consider necessary, shall automatically become the budget for the ensuing fiscal year. When a budget has been so adopted by default, the governing body may not reconsider such budget without the express approval of the [Nevada tax commission.] department of taxation. If such a default budget creates a combined ad valorem tax rate in excess of the constitutional limit, the Nevada tax commission shall adjust such budget as provided in NRS 361.455.

      3.  The final budget must be certified by a majority of all members of the governing body and a copy thereof, together with an affidavit of proof of publication of the notice of the public hearing, shall be transmitted to the Nevada tax commission. If a tentative budget is adopted by default as provided in subsection 2, the clerk of the governing body shall certify the budget and transmit to the Nevada tax commission a copy of the budget, together with an affidavit of proof of the notice of the public hearing, if such notice was published. Certified copies of the final budget shall be distributed as determined by the [Nevada tax commission.] department of taxation.

      4.  Upon the adoption of the final budget or the amendment of the budget in accordance with NRS 354.606, the several amounts stated therein as proposed expenditures shall be and become appropriated for the purposes indicated in the budget.

      5.  No governing body shall adopt any budget which appropriates for any fund any amount in excess of the budget resources of that fund.

      Sec. 123.  NRS 354.599 is hereby amended to read as follows:

      354.599  1.  In any year in which the legislature by law increases the revenues of a local government, and such increase was not included or anticipated in the local government’s final budget as adopted pursuant to NRS 354.598, the governing body of any such local government may, prior to July 15 of the budget year, file an amended budget with the [Nevada tax commission] department of taxation increasing its anticipated revenues and expenditures over that contained in its final budget to the extent of the actual increase of revenues made available by such legislative action.


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ê1975 Statutes of Nevada, Page 1687 (Chapter 748, AB 317)ê

 

prior to July 15 of the budget year, file an amended budget with the [Nevada tax commission] department of taxation increasing its anticipated revenues and expenditures over that contained in its final budget to the extent of the actual increase of revenues made available by such legislative action.

      2.  In any year in which the legislature enacts a law requiring an increase in expenditures of a local government, which expenditures were not anticipated or included in its final budget as adopted pursuant to NRS 354.598, the governing body of any such local government may, prior to July 15 of the budget year, file an amended budget with the [Nevada tax commission] department of taxation providing for an increase in expenditures over that contained in its final budget to the extent of the actual amount made necessary by the legislative action.

      3.  Such amended budget, as approved by the [Nevada tax commission,] department of taxation, shall be the budget of such local government for the current fiscal year.

      Sec. 124.  NRS 354.600 is hereby amended to read as follows:

      354.600  1.  Each budget shall include detailed estimates of budget resources for the budget year classified by funds and sources in a manner and on forms prescribed by the [Nevada tax commission.] department of taxation.

      2.  Each budget shall include detailed estimates of expenditures for the budget year classified in a manner and on forms prescribed by the [Nevada tax commission.] department of taxation.

      Sec. 125.  NRS 354.602 is hereby amended to read as follows:

      354.602  1.  Within 45 days after September 30, December 31, March 31 and within 90 days after June 30 of each year, the governing board of each local government shall cause to be published a report in the form prescribed by the [Nevada tax commission] department of taxation showing, for each item of detailed estimate required by NRS 354.600, the amount estimated and the amount actually received or expended. Any approved budget augmentation or short-term financing received shall be included and briefly explained in a footnote. A copy of such report shall be filed immediately:

      (a) With the [Nevada tax commission;] department of taxation;

      (b) In the case of school districts, with the state department of education;

      (c) With any employee organization upon the written request of the employee organization recognized by such local government; and

      (d) In the office of the clerk or secretary of the governing body, as a public record available for inspection by any interested person.

      2.  The governing board of each local government employer shall also supply, upon request by any organization entitled to request a report pursuant to paragraph (c) of subsection 1, a copy of each preliminary budget report or other fiscal report pertaining to the financial status of the local government, as such reports are prepared for use and consideration by the local government in the preparation of the budget or its amendments. The contents of such reports shall be superseded as to the period covered by any final budget or amendment thereof.

      Sec. 126.  NRS 354.615 is hereby amended to read as follows:


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ê1975 Statutes of Nevada, Page 1688 (Chapter 748, AB 317)ê

 

      354.615  If resources actually available during a budget period exceed those estimated, a local government may institute a budget augmentation proceeding in the manner provided below:

      1.  If it is desired to augment the appropriations of an appropriation fund, the governing board shall, by majority vote of all members of the governing board, adopt a resolution reciting the appropriations to be augmented, and the nature of the unbudgeted resources intended to implement the augmentation.

      2.  Before the adoption of such resolution, the governing board shall publish notice of its intention to act thereon in a newspaper of general circulation in the county for at least one publication. No vote may be taken upon such budget augmentation resolution until 10 days after the publication of the notice.

      3.  If it is desired to augment the budget of any other fund, the governing board shall adopt, by majority vote of all members of the governing board, a resolution providing therefor at a regular meeting of the board.

      4.  A budget augmentation shall become effective upon delivery to the [Nevada tax commission] department of taxation of a certified copy of the resolution providing therefor.

      Sec. 127.  NRS 354.622 is hereby amended to read as follows:

      354.622  1.  Until June 30, 1972, the business of every local government, except those enumerated in subsection 2, shall be transacted upon a cash, accrual or modified accrual basis as defined in NRS 354.470 to 354.626, inclusive, at the option of the local governing body, with the approval of the [Nevada tax commission.] department of taxation. Change from one system of accounting to another shall require the approval of the [Nevada tax commission.] department of taxation.

      2.  Business of those districts organized pursuant to NRS 318.140 and 318.144 shall be transacted upon an accrual basis as defined in NRS 354.470 to 354.626, inclusive.

      3.  After June 30, 1972, the business of every local government, except those enumerated in subsection 2 shall be transacted upon an accrual or modified accrual basis as the [Nevada tax commission] department of taxation may by regulation prescribe.

      Sec. 128.  NRS 354.624 is hereby amended to read as follows:

      354.624  1.  Each local government shall provide for an annual audit of all funds, accounts and separate bank accounts, established under NRS 354.603, of that local government, and may provide for more frequent audits as it deems necessary. Each annual audit shall be concluded and the audit report submitted to the governing body as provided in subsection 4 not later than 5 months from the close of the fiscal year for which the audit is conducted. An extension of this time may be granted by the [Nevada tax commission] department of taxation to any local government which makes application for such extension. If the local government fails to provide for an audit in accordance with the provisions of this section, the [Nevada tax commission] department of taxation shall cause such audit to be made at the expense of the local government. All audits shall be made by a public accountant certified or registered or by a partnership registered under the provisions of chapter 628 of NRS.


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ê1975 Statutes of Nevada, Page 1689 (Chapter 748, AB 317)ê

 

      2.  The governing body may, without requiring competitive bids, designate such accountant or firm annually. The accountant or firm shall be designated not later than 3 months prior to the close of the fiscal year for which the audit is to be made.

      3.  Each annual audit shall cover the business of the local government during the full fiscal year. It shall be a comprehensive audit of the affairs of the local government, including comment on the balance sheets accounts, results of operations, compliance with statutes and regulations, recommendations for improvements, and any other comments deemed pertinent by the auditor, and including his expression of opinion as to the adequacy of the financial presentation. The form of the financial statements shall be prescribed by the [Nevada tax commission,] department of taxation, and the chart of accounts shall be as nearly as possible the same as that used in the preparation and publication of the annual budget. The audit shall compare operations of the local government with the approved budget. Included shall be a statement from the auditor that previously noted deficiencies in operations and previously made recommendations for improvements contained in previous audit reports have been acted upon by adoption as recommended, adoption with modifications, or rejection.

      4.  The recommendation and the summary of the narrative comments of the audit report shall be read in full at a meeting of the governing body held not more than 15 days after the report is submitted. Immediately thereafter, the entire audit report shall be filed as a public record with:

      (a) The clerk or secretary of the governing body;

      (b) The county clerk;

      (c) The [Nevada tax commission;] department of taxation;

      (d) In the case of school districts, the state department of education; and

      (e) In the case of general improvement districts subject to the jurisdiction of the public service commission of Nevada pursuant to NRS 318.140 and 318.144, to the commission.

      5.  The governing body shall act upon the audit recommendations by setting forth in its minutes its intention to adopt the recommendations, to adopt them with modifications or to reject them for reasons shown in the minutes. Such action shall be taken within 6 months following receipt of the audit.

      Sec. 129.  NRS 354.625 is hereby amended to read as follows:

      354.625  The governing body of every local government shall:

      1.  Cause to be established and maintained adequate property and equipment records and, where appropriate, adequate inventory controls. Any local government created after July 1, 1975, shall establish such records and controls within 1 year after its creation unless the [Nevada tax commission] department of taxation grants an extension of time.

      2.  Require that all such property, equipment and inventory records clearly indicate specific ownership.

      3.  Designate, by entry in the minutes of the governing body, the officer, employee or officers or employees responsible for the maintenance of property and equipment records and, where appropriate, inventory records, and notify the [Nevada tax commission] department of taxation of such designation.


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ê1975 Statutes of Nevada, Page 1690 (Chapter 748, AB 317)ê

 

      Sec. 130.  NRS 356.200 is hereby amended to read as follows:

      356.200  1.  With unanimous consent of their bondsmen, county officers, other than county treasurers, may deposit county funds received in their respective offices in any bank located in the county.

      2.  Whenever the written consent of any bondsman or bondsmen to such deposit has not been obtained, such bondsman or bondsmen shall, upon giving notice as required by law, be released from all responsibility on the bond of such officer.

      3.  Such accounts shall be kept in the name of the county in such manner as the board of county commissioners may prescribe.

      4.  The balances in such banks, as certified by the proper officer thereof, and by oath of the county treasurer, may be counted as cash.

      5.  All moneys deposited in any depositary bank by such county officer may be drawn out by such officer on check payable only to the county treasurer or his order, but every county assessor may also withdraw money received in payment of motor vehicle license fees by check payable to the department of motor vehicles, and may also withdraw money received in payment of motor vehicle use taxes by check payable to the [Nevada tax commission.] department of taxation.

      6.  The county officer shall keep a check register which shall show the amount of county money on deposit and shall list every check drawn upon the depositary bank, numbering such checks consecutively.

      7.  Not later than the 1st Monday of each month, the county officer maintaining such deposit shall draw upon the deposit for the full amount of county funds deposited therein during the preceding month, such withdrawal to be by check payable to the county treasurer, and shall thereupon deliver such check to the county treasurer.

      8.  This section does not apply to any deposit made by the clerk of any court pursuant to NRS 355.210.

      Sec. 131.  NRS 365.100 is hereby amended to read as follows:

      365.100  Except as otherwise provided, the [tax commission] department is charged with the administration and enforcement of this chapter.

      Sec. 132.  NRS 365.110 is hereby amended to read as follows:

      365.110  The [tax commission] department shall have power to make all necessary rules and regulations and prescribe all necessary forms or other requirements for the purpose of making the administration of this chapter effective.

      Sec. 133.  NRS 365.120 is hereby amended to read as follows:

      365.120  The [tax commission] department may appoint auditors, accountants, inspectors, clerks and such other assistants or agents as it may deem necessary to enforce its powers and perform its duties under this chapter. Such employees shall be in the classified service of the State of Nevada and shall be appointed pursuant to the provisions of chapter 284 of NRS.

      Sec. 134.  NRS 365.130 is hereby amended to read as follows:

      365.130  1.  The [tax commission] department shall have power, by itself or by its duly authorized agents, to make any audit, examination or inquiry of and concerning the records, stocks, facilities, equipment and transactions of dealers, retailers of petroleum products and carriers thereof, and such other investigations as it may deem necessary in carrying out the provisions of this chapter.


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ê1975 Statutes of Nevada, Page 1691 (Chapter 748, AB 317)ê

 

      2.  If any investigation discloses that any report or any payment has been incorrect, the [tax commission] department may make such changes in subsequent reports and payments as may be necessary to correct the error so disclosed.

      Sec. 135.  NRS 365.140 is hereby amended to read as follows:

      365.140  The [tax commission] department shall, upon request duly received from the officials to whom are entrusted the enforcement of the motor vehicle fuel tax laws of any other state, provided such other state furnishes like information to this state, forward to such officer any information which it may have in its possession relative to the manufacture, receipt, sale, use, transportation or shipment by any person of motor vehicle fuel.

      Sec. 136.  NRS 365.150 is hereby amended to read as follows:

      365.150  Funds to augment the administration of the provisions of this chapter shall be provided by direct legislative appropriation to the [tax commission] department from the state highway fund and the combined gas tax fund.

      Sec. 137.  NRS 365.160 is hereby amended to read as follows:

      365.160  County sheriffs and all other peace officers and traffic officers of this state shall, without further compensation, assist in the enforcement of this chapter, and they shall make arrests for this purpose when requested by the [tax commission] department or its duly authorized agents.

      Sec. 138.  NRS 365.170 is hereby amended to read as follows:

      365.170  1.  In addition to any other taxes provided by law, every dealer shall, not later than the 25th day of each calendar month:

      (a) Render to the [tax commission] department a statement of all motor vehicle fuel sold, distributed or used by him in the State of Nevada, as well as all motor vehicle fuel sold, distributed, or used in this state by a purchaser thereof upon which sale, distribution or use the dealer has assumed liability for the tax thereon under NRS 365.020, during the preceding calendar month; and

      (b) Pay an excise tax of 4.5 cents per gallon on all motor vehicle fuel so sold, distributed or used, in the manner and within the time prescribed in this chapter.

      2.  The [tax commission] department for good cause may extend for not to exceed 30 days the time for making any report or return required under this chapter. The extension may be granted at any time if:

      (a) A request therefor has been filed with the [tax commission] department within or prior to the period for which the extension may be granted; and

      (b) A remittance of the estimated tax is made when due.

Any dealer to whom an extension is granted shall pay, in addition to any delinquent tax due, interest at the rate of one-half of 1 percent per month, or fraction thereof, from the date on which the tax would have been due without the extension to the date of payment.

      3.  Any report, return, remittance to cover a payment or claim for credit or refund required by this chapter which is transmitted through the United States mail shall be deemed filed or received by the [tax commission] department on the date shown by the post office cancellation mark stamped upon the envelope containing it, or on the date it was mailed if proof satisfactory to the [tax commission] department establishes that such document or remittance was timely deposited in the United States mail properly addressed to the [tax commission.]


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ê1975 Statutes of Nevada, Page 1692 (Chapter 748, AB 317)ê

 

mailed if proof satisfactory to the [tax commission] department establishes that such document or remittance was timely deposited in the United States mail properly addressed to the [tax commission.] department.

      Sec. 139.  NRS 365.180 is hereby amended to read as follows:

      365.180  1.  In addition to any other tax provided for in this chapter, there is hereby levied an excise tax of one-half cent per gallon on motor vehicle fuel.

      2.  This tax shall be accounted for by each dealer and shall be collected in the manner provided in this chapter. The tax shall be paid to the [tax commission] department and delivered by the [tax commission] department to the state treasurer. He shall receipt the dealer therefor.

      Sec. 140.  NRS 365.185 is hereby amended to read as follows:

      365.185  1.  In addition to any other tax provided for in this chapter, there shall be levied an excise tax on gasoline.

      2.  This tax shall be imposed and shall increase up to a total of 4 cents per gallon, if the tax collected by the Federal Government pursuant to the provisions of 26 U.S.C. § 4081, is diminished or discontinued in whole or in part. The amount of the tax so imposed by this state shall be equal to the amount by which the federal tax is reduced.

      3.  This tax shall be accounted for by each dealer and shall be collected in the manner provided in this chapter. The tax shall be paid to the [tax commission] department and delivered by the [tax commission] department to the state treasurer.

      Sec. 141.  NRS 365.190 is hereby amended to read as follows:

      365.190  1.  Subject to the provisions of subsection 3, in addition to any other tax provided for in this chapter, there is hereby levied an excise tax of 1 cent per gallon on motor vehicle fuel.

      2.  This tax shall be accounted for by each dealer as to the county in which it is sold to the retailer and shall be collected in the manner provided in this chapter. The tax shall be paid to the [tax commission] department and delivered by the [tax commission] department to the state treasurer. He shall receipt the dealer therefor.

      3.  The provisions of this section shall be deemed to be optional. The board of county commissioners of any county may decline to accept the 1 cent per gallon tax by adoption of a resolution passed prior to July 1, 1947, and which shall be reconsidered and passed once each year within 60 days prior to July 1 of each year as long as the board of county commissioners desires so to act. Upon the adoption of such a resolution no tax shall be collected.

      Sec. 142.  NRS 365.200 is hereby amended to read as follows:

      365.200  1.  In addition to any other taxes provided for by this chapter, every person who shall use any inflammable or combustible liquid or other material other than motor vehicle fuel as defined in NRS 365.060 to operate a motor vehicle on the highways of this state, except special fuel as defined in NRS 366.060, shall pay an excise tax as provided by NRS 365.170, 365.180 and 365.190 for each gallon thereof so used, and shall render monthly statements and make monthly payments at the times and in the manner prescribed for dealers in this chapter.

      2.  Any owner or operator of a motor vehicle who shall import motor vehicle fuel or other fuel or material, except special fuel as defined in NRS 366.060, into this state, from another state or from federal proprietary lands or reservations, in the fuel tank or tanks of any such motor vehicle in a quantity exceeding 25 gallons shall, upon demand of the [tax commission] department or its duly authorized agent, pay to the [tax commission] department on such excess motor vehicle fuel the excise tax required to be paid by dealers.


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ê1975 Statutes of Nevada, Page 1693 (Chapter 748, AB 317)ê

 

NRS 366.060, into this state, from another state or from federal proprietary lands or reservations, in the fuel tank or tanks of any such motor vehicle in a quantity exceeding 25 gallons shall, upon demand of the [tax commission] department or its duly authorized agent, pay to the [tax commission] department on such excess motor vehicle fuel the excise tax required to be paid by dealers.

      3.  Nothing in this chapter shall be construed to require more than one payment of any excise tax upon or in respect to the same fuel.

      Sec. 143.  NRS 365.220 is hereby amended to read as follows:

      365.220  The provisions of this chapter requiring the payment of excise taxes shall not apply to any of the following:

      1.  Motor vehicle fuel so long as it remains in interstate or foreign commerce.

      2.  Motor vehicle fuel exported from this state by a dealer.

      3.  Motor vehicle fuel sold to the United States Government for official use of the United States Armed Forces.

      4.  Motor vehicle fuel distributed, or delivered on the order of the owner, to a dealer who has furnished bond and security in the amount prescribed in NRS 365.290 and who has established to the satisfaction of the [tax commission] department that the bond is sufficient security to assure payment of all excise taxes as they may become due to the state from him under this chapter. Every dealer claiming exemption shall report the distributions to the [tax commission] department in such detail as the [tax commission] department may require; otherwise, the exemption granted in this subsection shall be void and all fuel shall be considered distributed in this state subject fully to the provisions of this chapter.

      Sec. 144.  NRS 365.230 is hereby amended to read as follows:

      365.230  1.  The provisions of this chapter requiring the payment of excise taxes shall not apply to motor vehicle fuel sold by a dealer in individual quantities of 500 gallons or less for export to another state or country by the purchaser other than in the supply tank of a motor vehicle, provided such dealer is licensed in the state of destination to collect and remit the applicable destination state taxes thereon.

      2.  In support of any exemption from taxes on account of sales of motor vehicle fuel in individual quantities of 500 gallons or less for export by the purchaser, the dealer shall retain in his files for at least 3 years an export certificate executed by the purchaser in such form and containing such information as shall be prescribed by the [tax commission.] department. This certificate shall be prima facie evidence of the exportation of the motor vehicle fuel to which it applies only if accepted by the dealer in good faith. However, should the purchaser not export any part of the motor vehicle fuel covered by the certificate he shall be required to remit to the [tax commission] department immediately thereafter the applicable amount in taxes due on such part not exported. Upon failure to do so such purchaser shall be subject to all penalties in this chapter for delinquency in payment of taxes.

      Sec. 145.  NRS 365.240 is hereby amended to read as follows:

      365.240  1.  Every dealer shall report such exports and sales to the [tax commission] department at such times, on such forms and in such detail as the [tax commission] department may require.

      2.  Every dealer shall mark clearly upon each invoice rendered for sales upon which no excise tax is required under NRS 365.220 and 365.230 “Ex Nevada Motor Vehicle Fuel Tax.”

 


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ê1975 Statutes of Nevada, Page 1694 (Chapter 748, AB 317)ê

 

sales upon which no excise tax is required under NRS 365.220 and 365.230 “Ex Nevada Motor Vehicle Fuel Tax.”

      Sec. 146.  NRS 365.280 is hereby amended to read as follows:

      365.280  1.  [After April 1, 1935, before] Before becoming a dealer, every person shall apply to the [tax commission,] department, on forms to be prescribed and furnished by the [tax commission,] department, for a license authorizing the applicant to engage in business as a dealer.

      2.  The fee for each license issued shall be $5, which shall be paid to the [tax commission.] department. All such fees shall be delivered by the [tax commission] department to the state treasurer and shall be credited by him to the state highway fund.

      Sec. 147.  NRS 365.290 is hereby amended to read as follows:

      365.290  1.  Before granting any license the [tax commission] department shall require the applicant to file with the [tax commission] department a bond duly executed by the applicant as principal and by a corporation qualified under the laws of this state as surety, payable to the State of Nevada, conditioned upon faithful performance of all the requirements of this chapter and upon the punctual payment of all excise taxes, penalties and other obligations of the applicant as a dealer.

      2.  The total amount of the bond or bonds required of any dealer shall be fixed by the [tax commission] department at twice the estimated maximum monthly tax, determined in such manner as the [tax commission] department shall deem proper, and may be increased or reduced accordingly by the [tax commission] department at any time subject to the limitations prescribed in this chapter; but the total amount of the bond or bonds of any dealer shall never be less than $1,000 nor more than $10,000. When cash or a certificate of deposit or investment certificate is used, the amount required shall be rounded off to the next larger integral multiple of $100, within the same upper limit.

      3.  No recovery on any bond, nor the execution of any new bond, nor the revocation, cancellation or suspension of any license shall affect the validity of any bond.

      4.  In lieu of any bond or bonds, a dealer may deposit with the state treasurer, under such terms and conditions as the [tax commission] department may prescribe, a like amount of lawful money of the United States or bonds of the United States or the State of Nevada of an actual market value not less than the amount fixed by the [tax commission] department as provided in subsection 2.

      Sec. 148.  NRS 365.300 is hereby amended to read as follows:

      365.300  Upon approval of the application the [tax commission] department shall issue to the dealer a nonassignable license with a duplicate copy for each place of business of the dealer in this state. The license shall continue in force until canceled, suspended or revoked.

      Sec. 149.  NRS 365.310 is hereby amended to read as follows:

      365.310  1.  The [tax commission] department shall have power to suspend, cancel or revoke the license of any dealer refusing or neglecting to comply with the provisions of this chapter.

      2.  If a dealer becomes delinquent in the payment of excise taxes as prescribed by this chapter to the extent that his liability exceeds the total amount of bond furnished by the dealer, the [tax commission] department shall suspend his license immediately.


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ê1975 Statutes of Nevada, Page 1695 (Chapter 748, AB 317)ê

 

      3.  Before revoking or canceling any license issued under this chapter, the [tax commission] department shall send a notice by registered or certified mail to the dealer at his last-known address. The notice shall order the dealer to show cause why his license should not be revoked by appearing before the [tax commission] department at Carson City, Nevada, or such other place in this state as may be designated by the [tax commission,] department, at a time not less than 10 days after the mailing of the notice. The [tax commission] department shall allow the dealer an opportunity to be heard in pursuance of such notice, and thereafter the [tax commission] department shall have full power to revoke or cancel his license.

      Sec. 150.  NRS 365.330 is hereby amended to read as follows:

      365.330  1.  The excise taxes prescribed in this chapter shall be paid on or before the 25th day of each calendar month to the [tax commission.] department. The [tax commission] department shall deliver all such taxes to the state treasurer, who shall receipt the dealer or user therefor.

      2.  From the tax found to be due upon any statement duly and punctually rendered, the dealer or user shall be allowed to deduct 2 percent thereof to cover the dealer’s or user’s costs of collection of the tax and of compliance with this chapter and the dealer’s or user’s handling losses occasioned by evaporation, spillage or other similar causes.

      Sec. 151.  NRS 365.340 is hereby amended to read as follows:

      365.340  1.  If the amount of any excise tax for any month is not paid to the state on or before the 25th day of the next month thereafter as prescribed by this chapter, it shall become delinquent at the close of business on that day, and a penalty of 1 percent of such excise tax shall be added thereto for delinquency together with interest at the rate of 1 percent per month or fraction thereof until paid; but in no case shall the penalty be less than $10 nor more than $300.

      2.  If such tax is not received on or before the close of business on the last day of the month in which payment is due, a penalty of 5 percent shall be added thereto in addition to the penalty and interest provided for in subsection 1. The dealer or user may have up to 15 additional days to make such payment, if he makes application to the [commission] department and the [commission] department finds good cause for such extension.

      3.  The proceeds from any such penalty assessments so levied shall be allocated proportionately to the state highway fund and the county gas tax funds by the [tax commission.] department.

      Sec. 152.  NRS 365.350 is hereby amended to read as follows:

      365.350  1.  At the request of the [tax commission,] department, the attorney general or the district attorney of any county shall collect any delinquent tax with penalties and interest. To that end the attorney general or the district attorney forthwith shall commence and prosecute to final determination an action in the name of the State of Nevada in any court of competent jurisdiction.

      2.  In any action on a bond filed by a dealer, recovery may be had against the surety without exhausting or seeking a remedy against the dealer.

      Sec. 153.  NRS 365.360 is hereby amended to read as follows:


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ê1975 Statutes of Nevada, Page 1696 (Chapter 748, AB 317)ê

 

      365.360  In any action commenced and prosecuted under the provisions of NRS 365.350 the certificate of the [tax commission] department shall be prima facie evidence of the amount of the tax and penalty and of the obligation therefor of the person named in such certificate.

      Sec. 154.  NRS 365.370 is hereby amended to read as follows:

      365.370  Any person who shall export any motor vehicle fuel from this state, or who shall sell any such fuel to the United States Government for official use of the United States Armed Forces, or who shall buy and use any such fuel for purposes other than in and for the propulsion of motor vehicles, and who shall have paid any tax on such fuel levied or directed to be paid as provided by this chapter, either directly by the collection of such tax by the vendor from such consumer or indirectly by the addition of the amount of such tax to the price of such fuel, shall be reimbursed and repaid the amount of such tax so paid by him except as follows:

      1.  Refund claims shall be paid by prescribed classes in accordance with the [tax commission’s rules and] department’s regulations.

      2.  The minimum claim for refund shall be based on at least 200 gallons purchased and used in a 6-month period.

      3.  From the amount of gasoline tax refund due shall be deducted an amount equal to 2 percent of the refund, which shall be deposited in the state highway fund.

      4.  No refund of motor vehicle fuel taxes shall be made for off-highway use of motor vehicle fuel consumed in watercraft in this state for recreational purposes.

      Sec. 155.  NRS 365.380 is hereby amended to read as follows:

      365.380  1.  A claimant for refund shall present to the [tax commission] department a refund claim form accompanied by the original invoices showing the purchase. The refund forms shall state the total amount of such fuel so purchased and used by the consumer otherwise than for the propulsion of motor vehicles and the manner and the equipment in which the claimant has used the same.

      2.  A claimant for refund of tax on motor vehicle fuel purchased and exported from this state shall execute and furnish to the [tax commission] department a certificate of exportation on such form as may be prescribed by the [tax commission.] department.

      3.  An invoice to qualify for refund shall contain at least:

      (a) The number of gallons of motor vehicle fuel purchased;

      (b) The price per gallon;

      (c) The total purchase price of the motor vehicle fuel; and

      (d) Such other information as may be prescribed by the [tax commission.] department.

      4.  The signature on the refund claim form shall subject the claimant to the charge of perjury for false statements contained on the refund application.

      5.  Daily records shall be maintained and preserved for a period of 3 years for audit purposes of all motor vehicle fuel used. The record shall set forth:

      (a) The piece of equipment being supplied with the fuel;


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ê1975 Statutes of Nevada, Page 1697 (Chapter 748, AB 317)ê

 

      (b) The number of gallons of fuel used in each fill; and

      (c) The purpose for which the piece of equipment will be used.

The gasoline fills shall be further classified as to on- or off-highway use.

      6.  When a motor vehicle with auxiliary equipment consumes motor vehicle fuel and there is no auxiliary motor or separate tank for such motor, a refund of 20 percent of the tax paid on the fuel used in such vehicle may be claimed without the necessity of furnishing proof of the amount of fuel consumed in the operation of the auxiliary equipment. Where claims for refund exceed 20 percent the [tax commission] department shall, by rule and regulation, establish uniform refund provisions for the respective classes of users.

      7.  No person may be granted a refund of motor vehicle fuel taxes for off-highway use when such consumption takes place on highways constructed and maintained by public funds, on federal proprietary lands or reservations where the claimant has no ownership or control over such land or highways, except when such person is under a contractual relationship with the Federal Government or one of its agencies and is engaged in the performance of his duties pursuant to such relationship. Employment of an individual by the Federal Government or any of its agencies does not constitute a contractual relationship for the purpose of this subsection.

      8.  When in the opinion of the [tax commission] department it would be beneficial to the state for a refund claimant to become a licensed dealer, such claimant may, at the option of the [tax commission,] department, be required to become a licensed dealer rather than a refund claimant unless such claimant chooses to claim refunds at the tax rate, less 2 percent.

      Sec. 156.  NRS 365.390 is hereby amended to read as follows:

      365.390  Upon the presentation of such affidavits, invoices, written statements, tax exemption certificates or exportation certificates, the [tax commission] department shall cause to be repaid to the claimant from the taxes collected under this chapter an amount equal to the taxes so paid by the claimant.

      Sec. 157.  NRS 365.400 is hereby amended to read as follows:

      365.400  In the event of the loss of an original invoice, the person claiming a refund may submit in lieu thereof a duplicate copy of the invoice, which shall be retained by the [tax commission] department until the expiration of the period specified for filing of refund applications. No payment of refund based upon a duplicate invoice shall be made until after the expiration of such statutory period.

      Sec. 158.  NRS 365.410 is hereby amended to read as follows:

      365.410  In order to establish the validity of any claim the [tax commission] department may, upon demand, examine the books and records of the claimant for such purpose. The failure of the claimant to accede to such demand constitutes a waiver of all rights to the refund claimed on account of the transactions questioned.

      Sec. 159.  NRS 365.420 is hereby amended to read as follows:

      365.420  All applications for refund based upon exportation of motor vehicle fuel from this state shall be filed with the [tax commission] department within 3 months from the date of exportation.


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ê1975 Statutes of Nevada, Page 1698 (Chapter 748, AB 317)ê

 

vehicle fuel from this state shall be filed with the [tax commission] department within 3 months from the date of exportation. All other applications, together with the necessary supporting evidence, shall be filed with the [tax commission] department within 6 months from the date of purchase. All rights to refunds shall be forfeited if applications are not filed with the [tax commission] department within the times herein prescribed.

      Sec. 160.  NRS 365.430 is hereby amended to read as follows:

      365.430  1.  All claims for refunds under this chapter shall be paid from the combined gas tax fund upon claims presented by the [tax commission,] department, approved by the state board of examiners, and allowed and paid as other claims against the state are allowed and paid.

      2.  Any refunds to be made to the taxes provided for in NRS 365.180 and 365.190 shall be paid in the manner provided in this chapter and deducted from the amount of any later payment to the county or counties in which the taxes were collected.

      Sec. 161.  NRS 365.440 is hereby amended to read as follows:

      365.440  In lieu of the collection and refund of the tax on motor vehicle fuel used by a dealer in such a manner as would entitle a purchaser to claim refund under the provisions of this chapter, or in lieu of the refund of any prior erroneous payment of tax on motor vehicle fuel to the [tax commission] department made by a dealer, credit may be given the dealer upon his tax return and assessment.

      Sec. 162.  NRS 365.445 is hereby amended to read as follows:

      365.445  1.  For the purposes of this section, “bulk purchases” means purchases in excess of 50 gallons of motor vehicle fuel which are not placed directly into the tanks of motor vehicles.

      2.  Any person determined by the [tax commission] department to be a bona fide farmer or rancher, not engaged in other activities which would distort his highway usage, may claim a refund only on the basis of 80 percent of his bulk purchases, without the necessity of maintaining records of use.

      3.  Any farmer or rancher desiring to claim a refund under the provisions of this section must first secure a permit from the [tax commission,] department, and such a permit shall bind the permittee to file claims for refunds under the provisions of this section until a request has been made for a change of basis for filing, which request has been approved by the [tax commission.] department.

      4.  The [tax commission] department is empowered to issue reasonable rules and regulations to carry out the purposes of this section.

      Sec. 163.  NRS 365.450 is hereby amended to read as follows:

      365.450  No injunction or writ of mandate or other legal or equitable process shall ever issue in any suit, action or proceeding in any court against this state or any officer thereof to prevent or enjoin the collection under this chapter of any excise tax assessed by the [tax commission.] department.

      Sec. 164.  NRS 365.460 is hereby amended to read as follows:

      365.460  After payment of any excise tax under protest duly verified, served on the [tax commission,] department, and setting forth the grounds of objection to the legality of the excise tax, the dealer paying the excise tax may bring an action against the state treasurer in the district court in and for Carson City for the recovery of the excise tax so paid under protest.


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ê1975 Statutes of Nevada, Page 1699 (Chapter 748, AB 317)ê

 

district court in and for Carson City for the recovery of the excise tax so paid under protest.

      Sec. 165.  NRS 365.480 is hereby amended to read as follows:

      365.480  1.  If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any excise taxes due from the plaintiff under this chapter, and the balance of the judgment shall be refunded to the plaintiff.

      2.  In any judgment, interest shall be allowed at the rate of 6 percent per annum upon the amount of the excise tax found to have been collected illegally from the date of payment thereof to the date of allowance of credit on account of such judgment or to a date preceding the date of the refund warrant by not more than 30 days, such date to be determined by the [tax commission.] department.

      Sec. 166.  NRS 365.500 is hereby amended to read as follows:

      365.500  1.  Every dealer shall cause to be kept a true record, in such form as may be prescribed or approved by the [tax commission,] department, of all stocks of motor vehicle fuel and of other inflammable or combustible liquids, and of all manufacture, refining, compounding, blending, purchases, receipts, transportations, use, sales and distribution thereof.

      2.  Such records shall be subject to inspection at all times within business hours by the [tax commission] department or its duly authorized agents, and shall remain so available for inspection for a period of 3 years from the date of any entry therein.

      3.  Should any dealer wish to keep proper books and records pertaining to business done in Nevada elsewhere than within the State of Nevada for inspection as provided in this section, he shall pay a fee for such examination in an amount per day equal to the amount set by law for out-of-state travel for each day or fraction thereof during which the examiner is actually engaged in examining the dealer’s books, plus the actual expenses of the examiner during the time that the examiner is absent from Carson City, Nevada, for the purpose of making such examination; but such time shall not exceed 1 day going to and 1 day coming from the place where the examination is to be made in addition to the number of days or fractions thereof the examiner is actually engaged in auditing the dealer’s books. Not more than two such examinations shall be charged against any dealer in any year.

      4.  Any moneys received shall be deposited by the [tax commission] department to the credit of the fund from which the expenditures for the examination were paid.

      5.  Upon the demand of the [tax commission] department or at such times as the tax commission may prescribe by regulation, every dealer shall furnish a statement showing the contents of the records to such extent, in such detail and in such form as the [tax commission] department may require.

      Sec. 167.  NRS 365.510 is hereby amended to read as follows:

      365.510  1.  Every retailer shall maintain and keep within the state for a period of 3 years a true record of motor vehicle fuel received, of the price thereof and the name of the person supplying the same, together with delivery tickets, invoices and such other records as the [tax commission] department may require.


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ê1975 Statutes of Nevada, Page 1700 (Chapter 748, AB 317)ê

 

      2.  Such records shall be subject to inspection by the [tax commission] department or its duly authorized agents at all times within business hours.

      Sec. 168.  NRS 365.520 is hereby amended to read as follows:

      365.520  1.  Every carrier, whether common, contract or private, except a dealer licensed under this chapter or a wholesale distributor transporting the products of a dealer licensed under this chapter, transporting motor vehicle fuel as defined in NRS 365.060 in interstate commerce to or from any point within the State of Nevada shall report to the [tax commission] department all deliveries so made.

      2.  Such report shall cover the period of each calendar month and shall be filed within 25 days after the end of such month. The report shall show:

      (a) The name and address of every consignor and consignee and of every person other than the designated consignee to whom delivery has actually been made.

      (b) The date of every delivery.

      (c) The amount of every delivery in gallons.

      (d) Such other information as the [tax commission] department may require.

      3.  The [tax commission] department or its duly authorized agents may examine the books and records of any carrier during business hours to determine if the provisions of this section have been or are being complied with.

      Sec. 169.  NRS 365.530 is hereby amended to read as follows:

      365.530  1.  Every person transporting on any highway of the State of Nevada motor vehicle fuel or other inflammable or combustible liquids in an amount of 25 gallons or more must have in his possession at all times during such transportation an invoice, bill of sale or other document showing the name and address of the seller or consignor and of the buyer or consignee, if any, of the product so transported. He shall produce and exhibit the same to any sheriff, deputy sheriff, police officer or authorized agent of the [tax commission] department upon request or demand.

      2.  Any person engaged in transporting motor vehicle fuel or other inflammable or combustible liquids by tank truck or tank truck and trailer to be delivered to a dealer or any reseller of such products or to persons known to the trade as commercial consumers shall be required only to have in his possession adequate evidence showing the amount of the motor vehicle fuel or other inflammable or combustible liquids loaded in his conveyance at the time the conveyance left its loading point, and the name and address of the dealer who has assumed or is charged with the responsibility for the payment of the tax due thereon, if any. The date of delivery thereto must be furnished the [tax commission] department upon request.

      Sec. 170.  NRS 365.535 is hereby amended to read as follows:

      365.535  1.  [By applying the formula contained in subsection 2, the legislature finds as a fact that of the total amount of excise taxes paid for the calendar year ending December 31, 1970, on all motor vehicle fuel sold, distributed or used in this state not less than $244,545 represents the excise taxes paid on all motor vehicle fuel used in watercraft for recreational purposes.]


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ê1975 Statutes of Nevada, Page 1701 (Chapter 748, AB 317)ê

 

the excise taxes paid on all motor vehicle fuel used in watercraft for recreational purposes.] It is declared to be the policy of the State of Nevada to apply the motor vehicle fuel tax paid on fuel [so used during the calendar year ending December 31, 1970, and] used in watercraft for recreational purposes during each calendar year, [thereafter,] which is hereby declared to be not refundable to the consumer, for the improvement of boating and other outdoor recreational facilities associated with boating and for the payment of the costs incurred, in part, for the administration and enforcement of the provisions of chapter 488 of NRS (Nevada Boat Act).

      2.  [During the fiscal year commencing July 1, 1972, and annually thereafter the] The amount of excise taxes paid on all motor vehicle fuel used in watercraft for recreational purposes shall be determined annually by the [tax commission] department by use of the following formula:

      (a) Multiplying the total boats with motors registered the previous calendar year, pursuant to provisions of chapter 488 of NRS, times 220.76 gallons average fuel purchased per boat; and

      (b) Adding 566,771 gallons of fuel purchased by out-of-state boaters as determined through a study conducted during 1969-1970 by the division of agricultural and resource economics, Max C. Fleischmann college of agriculture, University of Nevada, Reno; and

      (c) Multiplying the total gallons determined by adding the total obtained under paragraph (a) to the figure in paragraph (b) times the excise tax rates levied under the provisions of NRS 365.170 to 365.190, inclusive, less the percentage of such rate authorized to be deducted by the dealer pursuant to NRS 365.330.

      3.  The Nevada department of fish and game shall submit annually to the [tax commission,] department, on or before April 1, the number of boats with motors registered in the previous calendar year. On or before June 1, the [tax commission,] department, using such data, shall compute the amount of excise taxes paid on all motor vehicle fuel used in watercraft for recreational purposes based on the formula set forth in subsection 2, and shall certify the apportionment and distribution ratio as defined in subsection 4, in writing, to the Nevada department of fish and game and to the division of state parks of the state department of conservation and natural resources for the next fiscal year.

      4.  [Beginning with the fiscal year commencing July 1, 1971, and in] In each fiscal year, [thereafter,] the state treasurer shall, upon receipt of the tax moneys from the [tax commission] department collected pursuant to the provisions of NRS 365.170 to 365.190, inclusive:

      (a) Allocate 30 percent of the remittances and deposits made pursuant to subsections 1 and 2 to the Nevada department of fish and game for deposit and use as provided in subsection 2 of NRS 501.356. All moneys so received by the department shall be expended only for the administration and enforcement of the provisions of chapter 488 of NRS and for the improvement of boating facilities and other outdoor recreational facilities associated with boating on state-owned wildlife management areas. Any of these funds declared by the Nevada department of fish and game to be in excess of their immediate requirements for these purposes may, in accordance with subsection 5 of NRS 501.181, be transferred to the credit of the division of state parks of the state department of conservation and natural resources for their use in accordance with the provisions of paragraph (b).


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ê1975 Statutes of Nevada, Page 1702 (Chapter 748, AB 317)ê

 

game to be in excess of their immediate requirements for these purposes may, in accordance with subsection 5 of NRS 501.181, be transferred to the credit of the division of state parks of the state department of conservation and natural resources for their use in accordance with the provisions of paragraph (b).

      (b) Deposit in the general fund in the state treasury to the credit of the division of state parks of the state department of conservation and natural resources 70 percent of the remittances and deposits made pursuant to subsections 1 and 2. All moneys so deposited to the credit of the division of state parks of the state department of conservation and natural resources shall be expended only as authorized by the legislature for the improvement of boating facilities and other outdoor recreational facilities associated with boating.

      5.  Remittances and deposits required to be made by the state treasurer pursuant to the provisions of subsection 4 may be made quarterly or oftener if convenient to the state treasurer.

      Sec. 171.  NRS 365.540 is hereby amended to read as follows:

      365.540  1.  The money collected as prescribed by NRS 365.170 and 365.185, after the remittances and deposits have first been made pursuant to the provisions of NRS 365.535, shall be placed to the credit of the state highway fund by the state treasurer.

      2.  The money collected as prescribed by NRS 365.180 and 365.190, after the remittances and deposits have first been made pursuant to the provisions of NRS 365.535, shall be allocated by the [tax commission] department to the counties as prescribed in NRS 365.550 and 365.560.

      3.  The money collected as prescribed by NRS 365.200 shall be allocated by the [tax commission] department as prescribed by NRS 365.550 and 365.560.

      Sec. 172.  NRS 365.550 is hereby amended to read as follows:

      365.550  1.  The receipts of the tax as levied in NRS 365.180 shall be allocated monthly by the [tax commission] department to the counties upon the following formula:

      (a) One-fourth in proportion to total area.

      (b) One-fourth in proportion to population, according to the latest available federal census.

      (c) One-fourth in proportion to road mileage and street mileage (non-federal aid primary roads).

      (d) One-fourth in proportion to vehicle miles of travel on roads (non-federal aid primary roads).

      2.  The amount due the counties under the formula shall be remitted monthly. The state controller shall draw his warrants payable to the county treasurer of each of the several counties, and the state treasurer shall pay the same out of the proceeds of the tax levied in NRS 365.180.

      3.  Moneys received by the counties by reason of the provisions of this section shall be used exclusively for the service and redemption of revenue bonds issued pursuant to chapter 373 of NRS, for the construction, maintenance and repair of county roads, and for the purchase of equipment for such work, under the direction of the boards of county commissioners of the several counties, and shall not be used to defray expenses of administration.


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ê1975 Statutes of Nevada, Page 1703 (Chapter 748, AB 317)ê

 

      4.  The formula computations shall be made as of July 1 of each year by the [tax commission,] department, based on estimates which shall be furnished by the department of highways. The determination so made by the [tax commission] department shall be conclusive.

      Sec. 173.  NRS 365.560 is hereby amended to read as follows:

      365.560  1.  The receipts of the tax as levied in NRS 365.190 shall be allocated monthly by the [tax commission] department to the counties in which the tax payment originates. [All receipts of such tax originating in Carson City shall be allocated monthly to Carson City.]

      2.  Such receipts shall be apportioned between the county, towns with town boards as organized under NRS 269.016 to 269.019, inclusive, and incorporated cities within the county from the general road fund of the county in the same ratio as the assessed valuation of property within the boundaries of such towns or incorporated cities within the county bears to the total assessed valuation of property within the county, including property within the towns or incorporated cities.

      3.  All such money so apportioned to a county [or Carson City] shall be expended by the county [or Carson City] solely for the service and redemption of revenue bonds issued pursuant to chapter 373 of NRS, for the construction, maintenance and repair of the public highways of the county [or Carson City] and for the purchase of equipment for such work, and shall not be used to defray the expenses of administration.

      4.  All such money so apportioned to towns or incorporated cities shall be expended only upon the streets, alleys and public highways of such town or city, other than state highways, under the direction and control of the governing body of the town or city.

      Sec. 174.  NRS 365.570 is hereby amended to read as follows:

      365.570  1.  It is unlawful for any person:

      (a) To refuse or neglect to make any statement, report or return required by the provisions of this chapter;

      (b) Knowingly to make, or aid or assist any other person in making, a false statement in a report to the [tax commission] department or in connection with an application for refund of any tax;

      (c) Knowingly to collect or attempt to collect or cause to be repaid to him or to any person, either directly or indirectly, any refund of any tax without being entitled to the same;

      (d) To engage in business in this state as a dealer or to act as a carrier of motor vehicle fuel or special fuel or other inflammable or combustible liquids without being the holder of an uncanceled license authorizing him to engage in such business or to act in such capacity;

      (e) To sell any motor vehicle fuel upon which the tax imposed by this chapter shall not be paid, purchased by or consigned to him by any person other than a duly licensed dealer; or

      (f) To act as an agent to sell any motor vehicle fuel, obtained in any manner, upon which the tax imposed by this chapter shall not be paid.

      2.  Each day or part thereof during which any person shall engage in business as a dealer without being the holder of an uncanceled license shall constitute a separate offense within the meaning of this section.

      3.  Any person violating any of the provisions of this section is guilty of a misdemeanor.


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ê1975 Statutes of Nevada, Page 1704 (Chapter 748, AB 317)ê

 

      Sec. 175.  NRS 365.590 is hereby amended to read as follows:

      365.590  The [tax commission] department is authorized to have paid out of the state highway fund all expenses incurred in the prosecution before any court of this state of any person charged with the violation of any of the provisions of this chapter.

      Sec. 176.  NRS 367.050 is hereby amended to read as follows:

      367.050  1.  On or before August 1 of each year, each bank which is located or has a branch located in this state shall report to the [Nevada tax commission,] department, upon forms which shall be prescribed by the [commission:] department:

      (a) The quarterly amounts of its cash, demand deposits, time deposits and total deposits for the preceding fiscal year; and

      (b) A list showing the total deposits in its principal office and in each of its branches at the close of the last business day of the preceding fiscal year, segregated according to the county in which such office and each branch is situated.

      2.  On or before September 1 of each year, each county assessor shall transmit to the [Nevada tax commission] department a list showing the full cash value of each parcel of real property in his county which is assessed to a bank for the current fiscal year.

      3.  The [Nevada tax commission] department shall annually, at its regular meeting beginning on the 1st Monday in October, determine:

      (a) The aggregate taxable capital of each bank which is located or has a branch located in this state; and

      (b) The proportion of such aggregate taxable capital which is required to be assessed in each county of the state.

      4.  On or before the 1st Monday in December, the [Nevada tax commission] department shall transmit to each county assessor the amount of the aggregate taxable capital of each bank which is required to be assessed in his county, and each assessor shall adopt as the full cash value of the shares of stock of each such bank the amounts so shown.

      Sec. 177.  NRS 369.150 is hereby amended to read as follows:

      369.150  1.  The [tax commission] department is charged with the duty of administering the provisions of this chapter.

      2.  The [tax commission] department shall:

      (a) Prescribe and cause to be printed and issued free of charge all forms for applications and reports.

      (b) Issue free of charge all certificates and permits.

      (c) Adopt and enforce all rules, regulations and standards necessary or convenient to carry out the provisions of this chapter.

      Sec. 178.  NRS 369.170 is hereby amended to read as follows:

      369.170  1.  All revenues required to be paid to the state under this chapter shall be paid to the [tax commission] department in the form of remittances payable to the [Nevada tax commission.] department. The [tax commission] department shall transmit the payment to the state treasurer to be deposited in the state treasury to the credit of the liquor tax fund. The [tax commission] department shall in transmitting each payment indicate the amount, if any, which is derived from the tax on liquor containing more than 22 percent of alcohol by volume.


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ê1975 Statutes of Nevada, Page 1705 (Chapter 748, AB 317)ê

 

      2.  Upon order of the state controller, the money in the liquor tax fund shall be drawn therefrom for refunds under this chapter, and except as otherwise provided in NRS 369.173, all money in the fund shall be transferred to the general fund in the state treasury on or before the last day of each calendar month.

      Sec. 179.  NRS 369.175 is hereby amended to read as follows:

      369.175  This chapter shall not apply to common carriers, while engaged in interstate commerce, which sell or furnish liquor on their trains, buses or airplanes. Common carriers, while engaged in interstate commerce, which sell or furnish liquor on their trains, buses or airplanes, may purchase liquor from licensed Nevada wholesale dealers subject to rules and regulations of the [tax commission.] department. A refund or credit for the excise tax paid on such liquor shall be allowed the wholesale dealer.

      Sec. 180.  NRS 369.190 is hereby amended to read as follows:

      369.190  1.  An application for any of the licenses described in NRS 369.180 shall be made to the board of county commissioners of the county in which the applicant maintains his principal place of business.

      2.  Each application shall:

      (a) Be made on such form as the [tax commission] department shall prescribed.

      (b) Include the name and address of the applicant. If the applicant is:

             (1) A partnership, the application shall include the names and addresses of all partners.

             (2) A corporation, association or other organization, the application shall include the names and addresses of the president, vice president, secretary and managing officer or officers.

             (3) A person carrying on or transacting business in this state under an assumed or fictitious name, the person making the application shall attach thereto:

            (I) A certified copy of the certificate required by NRS 602.010.

             (II) A certificate signed by an officer of the corporation or by each person interested in, or conducting or carrying on such business, or intending so to do, and acknowledged before some officer authorized to take acknowledgments of conveyances of real property, indicating the name of the authorized representative whose signature may be required on the license under the provisions of this chapter.

      (c) Specify the location, by street and number, of the premises for which the license is sought.

      (d) Be accompanied by the annual license fee required for the particular license for which application is made.

      3.  Each applicant for an importer’s license or for a wholesale wine or liquor dealer’s license or for a wholesale beer dealer’s license shall agree to establish and maintain a place of business in the State of Nevada, in good faith actually to carry on a bona fide wholesale business, and must keep on hand therein at all times liquor of a wholesale value of at least $1,000.

      4.  The board of county commissioners shall examine all applications filed with it, and in addition thereto shall require satisfactory evidence that the applicant is a person of good moral character.


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ê1975 Statutes of Nevada, Page 1706 (Chapter 748, AB 317)ê

 

      Sec. 181.  NRS 369.200 is hereby amended to read as follows:

      369.200  1.  The board of county commissioners shall approve or disapprove applications. If an application is disapproved by the board of county commissioners, the board forthwith shall return the license fee accompanying the application to the applicant. If the board of county commissioners approves an application, the board shall forward it to the [tax commission,] department, together with the board’s written approval thereof and the license fee accompanying the application.

      2.  Upon receipt thereof the [tax commission] department shall review the application and approval, and, if no further objections are presented or known, shall issue the appropriate license to the applicant.

      3.  In its discretion, the [tax commission] department may grant an applicant whose application has been disapproved a new hearing before the [tax commission] department if it shall be made to appear to the [tax commission] department that the decision of the board of county commissioners was arbitrary, unreasonable or unjust.

      Sec. 182.  NRS 369.220 is hereby amended to read as follows:

      369.220  Each license shall:

      1.  Be signed by the licensee or the authorized representative of the licensee.

      2.  Be posted in a conspicuous place in the premises for which it was issued.

      3.  Be nontransferable, except that upon prior written notice to the [tax commission] department the location of the premises for which it was issued may be changed.

      Sec. 183.  NRS 369.230 is hereby amended to read as follows:

      369.230  The board of county commissioners may, upon its own motion, and shall, upon the verified complaint in writing of any person, investigate the action of any licensee under this chapter, and shall have power to recommend the temporary suspension or permanent revocation of a license for any one of the following acts or omissions:

      1.  Misrepresentation of a material fact by the applicant in obtaining a license under this chapter; or

      2.  If the licensee violates or causes or permits to be violated any of the provisions of this chapter; or

      3.  If the licensee commits any act which would be sufficient ground for denial of an application for a license under this chapter; or

      4.  If the licensee sells liquor to a wholesaler or retailer who is not a holder of a proper license or permit at such time; or

      5.  If the licensee fails to pay the excise tax or any penalty in connection therewith, in whole or in part, imposed by law, or violates and [rule or] regulation of the [tax commission] department respecting the same.

      Sec. 184.  NRS 369.240 is hereby amended to read as follows:

      369.240  1.  Upon the filing with the board of county commissioners of the county in which a licensee maintains his principal place of business of a verified complaint charging the licensee with the commission, within 1 year prior to the date of filing the complaint, of any act which is cause for suspension or revocation of a license, the board of county commissioners forthwith shall issue a citation directing the licensee, within 10 days after service thereof upon him, to appear by filing with the board of county commissioners his verified answer to the complaint showing cause, if any he has, why his license should not be suspended or revoked.


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ê1975 Statutes of Nevada, Page 1707 (Chapter 748, AB 317)ê

 

county commissioners his verified answer to the complaint showing cause, if any he has, why his license should not be suspended or revoked. Service of the citation with a copy of the complaint shall be made upon the licensee as provided by the Nevada Rules of Civil Procedure for the service of process in civil actions.

      2.  Failure of the licensee to answer within the time specified shall be deemed an admission by him of the commission of the act or acts charged in the complaint. Thereupon, the board of county commissioners shall give written notice of the failure of the licensee to answer to the [tax commission. The tax commission] department. The department forthwith shall suspend or revoke the license, as the case may be, and shall give notice of such suspension or revocation by mailing a true copy thereof, by United States registered or certified mail in a sealed envelope with postage thereon fully prepaid, addressed to the licensee at his latest address of record in the office of the [tax commission.] department.

      Sec. 185.  NRS 369.260 is hereby amended to read as follows:

      369.260  1.  Upon the hearing, the board of county commissioners shall hear all relevant and competent evidence offered by the complainant and by the licensee.

      2.  After the hearing is concluded and the matter submitted, the board of county commissioners shall, within 10 days after such submission, render its decision in writing recommending the suspension or revocation of the license, or dismissing the complaint, with a statement of the board’s reasons therefor.

      3.  The board of county commissioners shall give to the complainant and to the licensee, or their respective attorneys, notice of such recommendation, by mail, in the same manner as prescribed in this chapter for the giving of notice of hearing.

      4.  A copy of the decision of the board of county commissioners recommending the suspension or revocation of a license shall be transmitted forthwith by the board to the [tax commission.] department. Thereupon, the [tax commission] department shall cause the license to be suspended or revoked and shall give notice thereof in the same manner as provided in NRS 369.240.

      Sec. 186.  NRS 369.270 is hereby amended to read as follows:

      369.270  1.  Notwithstanding any other provision of this chapter, before suspending or revoking any license, the [tax commission,] department, in its discretion, may:

      (a) If the licensee has not appeared pursuant to the provisions of NRS 369.240, permit him to appear before the board of county commissioners and make a showing on his behalf if it [shall be] is made to appear to the [tax commission] department that the licensee’s neglect to appear before the board of county commissioners was excusable.

      (b) If a hearing was had, grant the licensee a new hearing before the [tax commission] department if it shall be made to appear to the [tax commission] department that the decision of the board of county commissioners was arbitrary, unreasonable or unjust.

      2.  After any new hearing before the [tax commission, the tax commission] department, the department shall enter a final order revoking or refusing to revoke the license affected.


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ê1975 Statutes of Nevada, Page 1708 (Chapter 748, AB 317)ê

 

      Sec. 187.  NRS 369.280 is hereby amended to read as follows:

      369.280  1.  Notwithstanding any other provision of this chapter, the board of county commissioners shall have the right to suspend or revoke summarily any license in cases appearing to it to be of an aggravated and flagrant violation of law.

      2.  On request, in all such cases, the [tax commission] department shall conduct a hearing covering the proceedings and evidence, if any, before the board of county commissioners, and any additional evidence offered by the board of county commissioners or the licensee.

      3.  The hearing before the [tax commission] department shall be had on reasonable notice of time, place and subject matter to the licensee and the board of county commissioners, and the [tax commission] department shall decide the matter without delay by either confirming, modifying or setting aside the action of the board of county commissioners.

      4.  If the [tax commission] department finds that a licensee is violating any of the provisions of this chapter, the [commission] department may issue a summary suspension of the violator’s license. The [commission] department shall notify the board of county commissioners of such suspension. Within 10 days after such notice the [tax commission] department shall conduct a public hearing in the matter in the appropriate county. The board of county commissioners may appear before the [tax commission] department at the hearing.

      Sec. 188.  NRS 369.290 is hereby amended to read as follows:

      369.290  Upon a subsequent written recommendation of the board of county commissioners setting forth that the licensee has shown proper cause in the opinion of the board of county commissioners, the [tax commission] department may renew any license canceled as provided in this chapter.

      Sec. 189.  NRS 369.310 is hereby amended to read as follows:

      369.310  1.  All license fees are due and payable on July 1 of each year. If not paid by July 15 of each year the license may be canceled by the [tax commission.] department. Between July 15 and July 31 of each year, the fee may be paid with a penalty of 5 percent added to such fee. If the fee and penalty are not paid by July 31 of each year, the license shall be canceled automatically.

      2.  If any license is issued at any time during the year other than by July 15, the fee shall be for that proportionate part of the year that the license will be in effect, which in any event shall be for not less than one quarter of a year.

      3.  No license shall be dated other than on the 1st day of the month in which it is granted.

      Sec. 190.  NRS 369.335 is hereby amended to read as follows:

      369.335  1.  No tax shall be imposed upon the sale of beer by licensed wholesale dealers to the following instrumentalities of the Armed Forces of the United States, organized under Army, Air Force or Navy regulations, and located upon territory within the geographical boundaries of the State of Nevada:

      (a) Army, Navy or Air Force exchanges.

      (b) Officers’, noncommissioned officers’ and enlisted men’s clubs or messes.


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ê1975 Statutes of Nevada, Page 1709 (Chapter 748, AB 317)ê

 

      2.  If any wholesale dealer pays the tax on beer sold to one of the instrumentalities of the Armed Forces of the United States enumerated in subsection 1 after July 1, 1963, the taxpayer may obtain a credit or refund with respect to the tax so paid in the manner provided by the [tax commission.] department.

      Sec. 191.  NRS 369.340 is hereby amended to read as follows:

      369.340  It is hereby declared to be the intent of this chapter that no excise tax shall be imposed on liquor sold to permissible persons, and the [tax commission,] department, in computing the excise tax to be paid on liquor, shall make rules for refunds or credits to be allowed to any importer making a satisfactory showing of such sales.

      Sec. 192.  NRS 369.350 is hereby amended to read as follows:

      369.350  1.  Each licensed importer shall furnish a bond to the State of Nevada conditioned for the payment of all excise taxes due or to become due from him under the provisions of this chapter. Each bond shall be in a principal sum equal to the greatest excise tax paid by the importer in any quarter of the preceding year, or if such standard is not available, then in a sum required from a licensee operating under conditions deemed comparable by the [tax commission.] department. In no case shall a bond be for an amount less than $1,000. When cash or a certificate of deposit or investment certificate is used, the amount required shall be rounded off to the next larger integral multiple of $100.

      2.  The bond or undertaking shall be acceptable to and approved by the [tax commission,] department, and a deposit of cash or negotiable United States Government bonds may be accepted in lieu of an undertaking. The [tax commission] department shall deposit all such United States Government bonds and cash deposits with the state treasurer as custodian thereof.

      3.  Notwithstanding any other provision of this section, upon application and a satisfactory showing therefor, the [tax commission] department may, from time to time, increase or decrease the amount of the required bond, having consideration for the amount of importations made by the importer.

      4.  Notwithstanding any other provision of this section, the [tax commission] department may waive the requirement of a bond pursuant to this section whenever a licensed importer has maintained a satisfactory record of payment of excise taxes for a period of not less than 5 consecutive years.

      Sec. 193.  NRS 369.360 is hereby amended to read as follows:

      369.360  The [tax commission] department shall make all necessary and convenient rules:

      1.  Prescribing the form of reports and claims made by taxpayers.

      2.  Prescribing the time for making such reports and settlements thereon.

      3.  Respecting permissible persons as well as other importers.

      Sec. 194.  NRS 369.370 is hereby amended to read as follows:

      369.370  1.  For the privilege of importing, possessing, storing or selling liquors, all licensed importers and manufacturers of liquor in this state shall pay the excise tax imposed and established by this chapter.

      2.  If, after such tax is paid on any such liquor, satisfactory evidence is presented to the [tax commission] department that such imports have been actually exported and sold outside this state not in conflict with the law of the place of sale, the [tax commission] department shall direct that a refund or credit of the tax so paid shall be made to the taxpayer.


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ê1975 Statutes of Nevada, Page 1710 (Chapter 748, AB 317)ê

 

been actually exported and sold outside this state not in conflict with the law of the place of sale, the [tax commission] department shall direct that a refund or credit of the tax so paid shall be made to the taxpayer. The taxpayer shall report all such exports and report all such imports, and pay the tax on such imports monthly, on forms and subject to regulations prescribed by the [tax commission.] department.

      3.  The excise tax imposed by this chapter is due and payable on or before the 20th day of the following month. If all such taxes are paid on or before the 15th day of the following month, a discount in the amount of 3 percent of the tax shall be allowed to the taxpayer. If such tax is not paid when due there shall be added thereto a penalty of 5 percent, together with interest thereon at the rate of 1 percent per month, or any fraction thereof, from the date due until paid. The [tax commission] department may, for good cause, extend for not more than 15 days after the due date the time for paying the tax if a request for such an extension of time is received by the [tax commission] department on or before the due date. If such extension is granted, interest shall accrue from the original due date.

      4.  The [tax commission] department shall allow refunds or credits on any shipments lost, stolen or damaged in transit, or damaged or spoiled on the premises, and may require all claims in connection therewith to be sworn to and make ratable tax adjustments, credits or refunds in the premises to effectuate the purposes of this chapter.

      Sec. 195.  NRS 369.400 is hereby amended to read as follows:

      369.400  1.  At all times each importer shall keep on hand at a fixed place of business in Nevada liquor of a wholesale value of at least $1,000.

      2.  All importers, except permissible persons, shall keep a record of all serial numbers, identifying numbers or marks of all cases or containers of liquor imported by them.

      3.  Each importer shall keep in a fixed place of business in Nevada, in such form as may be recommended by the [tax commission,] department, a record of all liquor received into the State of Nevada, together with copies of invoices and a monthly inventory of all liquor on hand on the last day of each month, if requested so to do by the [tax commission.] department.

      4.  All such liquor, papers and records shall be exhibited at any time during business hours, on demand, to the [tax commission] department or its agents. Any person preventing or interfering with such inspection shall be guilty of a misdemeanor.

      Sec. 196.  NRS 369.420 is hereby amended to read as follows:

      369.420  Any shipment of liquor which cannot be received or accepted by the consignee for any reason in law may be seized by the [tax commission] department or its agents and held subject to the order of the shipper for its return at the shipper’s expense. If it is not recovered by the shipper it shall be sold at public auction to any qualified importer in this state. The proceeds of such sale shall be remitted to the shipper, less any costs or outlays chargeable, or a lien, upon the shipment.

      Sec. 197.  NRS 369.430 is hereby amended to read as follows:


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ê1975 Statutes of Nevada, Page 1711 (Chapter 748, AB 317)ê

 

      369.430  1.  By regulation, the [tax commission] department shall prescribe the form of application for and the form of certificate of compliance which shall be printed and distributed to exporters of liquor into this state to assist them in legally exporting liquor into this state.

      2.  Any intending importer may not legally receive or accept any such shipment except from a holder of a certificate of compliance.

      3.  The [tax commission] department shall grant a certificate of compliance to any out-of-state vendor of liquors who shall undertake in writing:

      (a) To furnish the [tax commission] department on or before the 10th day of each month a report under oath showing the quantity and type of liquor sold and shipped by such vendor to each licensed importer of liquor in Nevada during the preceding month; and

      (b) That he and all his agents and all agencies controlled by him will comply faithfully with all laws of this state and all [rules] regulations of the [tax commission] department respecting the exporting of liquor into this state.

      4.  If any holder of a certificate of compliance [shall fail] fails to keep any undertaking or condition made or imposed in connection therewith, the [tax commission] department may suspend such certificate and conduct a hearing, giving the holder thereof a reasonable opportunity to appear and be heard on the question of vacating the suspension order or order finally revoking the certificate.

      5.  No fee shall be charged for any certificate of compliance, but such certificate shall be renewed annually, subject to the conditions of the original certificate, on or before July 1 of each year.

      Sec. 198.  NRS 369.440 is hereby amended to read as follows:

      369.440  By regulation, the [tax commission] department shall prescribe the form of and conditions for obtaining a permissible person’s certificate, which shall be printed and distributed on request to any person or representative of any institution, school, hospital, or church desiring to import liquor for industrial, medical, scientific or sacramental purposes.

      Sec. 199.  NRS 369.450 is hereby amended to read as follows:

      369.450  1.  The [tax commission] department shall make [rules] regulations and provide forms for distribution free of charge to all persons qualified as importers of liquor, to be filled out by exporters and carriers of liquor consigned to points in this state as evidence for consideration respecting the legality of such transactions.

      2.  Every common carrier by special permit shall have with his or its agent or servant in immediate charge, or in the records of the carrier, of every shipment of liquor into this state, a statement or freight bill showing:

      (a) The names of consignor, consignee and carrier.

      (b) The date when and place where the shipment was received.

      (c) The destination.

      (d) The number identifying the railroad car, truck or other conveyance used.


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ê1975 Statutes of Nevada, Page 1712 (Chapter 748, AB 317)ê

 

      (e) The quantity and kind of liquor in the shipment, as the case may be, according to the designation of kind and quantity of liquor appearing on the statement or freight bill.

      3.  The [tax commission] department may make rules requiring the carrier to cause the consignee to sign a statement or a postcard, which statement or postcard shall be furnished by the [tax commission] department to the carrier without expense, for receipt of each such shipment before the carrier permits the consignee to remove any such shipment from the point of destination or possession of the carrier, and to cause the carrier to forward such statement or postcard to the [tax commission] department after having been so signed by the consignee.

      4.  No liquor shall be imported into this state except by common carrier, contract carrier regularly operating as such, or a carrier having a special permit so to do in the case of each shipment.

      5.  By special permit, the [tax commission] department may authorize the transportation of liquor within this state by means of a conveyance owned and operated by a licensed importer, or a conveyance owned and operated by another, not being a common carrier or a regularly operating contract carrier. As a condition of such permit the [tax commission] department may require that a sign be carried on such conveyance in letters at least 3 inches high, stating that such conveyance is carrying wholesale liquor by special permit. Such carriers by special permit shall be governed by the same rules respecting reports and deliveries of import liquors as in the case of common carriers and regularly operating contract carriers.

      Sec. 200.  NRS 369.460 is hereby amended to read as follows:

      369.460  1.  Any person violating any of the provisions of NRS 369.450 or any of the [rules] regulations made by the [tax commission] department in respect thereto shall, on conviction, be punished as for a misdemeanor.

      2.  In addition, any shipment of liquor transported into or within Nevada by an unauthorized carrier shall be confiscated and sold at auction to the highest bidder among the licensed importers in this state. If there is no such bidder, the liquor shall be either destroyed or disposed of as the [tax commission] department may see fit. The proceeds of all such sales shall be classed as revenues derived from this chapter.

      Sec. 201.  NRS 369.480 is hereby amended to read as follows:

      369.480  1.  At all times each wholesale dealer shall keep on hand at a fixed place of business in Nevada liquor of a wholesale value of at least $1,000.

      2.  Each wholesale dealer shall keep in a fixed place of business in Nevada, in such form as may be recommended by the [tax commission,] department, a record of all liquor received into the Stat of Nevada, together with copies of invoices and a monthly inventory of all liquor on hand on the last day of each month, if requested so to do by the [tax commission.] department.

      3.  All such liquor, papers and records shall be exhibited at any time during business hours, on demand, to the [tax commission] department or its agents. Any person preventing or interfering with such inspection [shall be] is guilty of a misdemeanor.


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ê1975 Statutes of Nevada, Page 1713 (Chapter 748, AB 317)ê

 

      Sec. 202.  NRS 369.490 is hereby amended to read as follows:

      369.490  1.  Except as provided in subsection 2, no person shall directly or indirectly, himself or by his clerk, agent or employee, offer, keep or possess for sale, furnish or sell, or solicit the purchase or sale of any liquor in this state, or transport or import or cause to be transported or imported any liquor in or into this state for delivery, storage, use or sale therein, unless such person has complied fully with the provisions of this chapter and is a holder of an appropriate, valid license, permit or certificate issued by the [tax commission.] department.

      2.  The provisions of this chapter do not apply to a person entering this state with a quantity of alcoholic beverage for household or personal use which is exempt from federal import duty; nor do the provisions of this chapter apply to a person who imports 1 gallon or less of alcoholic beverage per month from another state for his own household or personal use.

      Sec. 203.  NRS 369.510 is hereby amended to read as follows:

      369.510  1.  In any investigation, proceeding or hearing which, under the provisions of this chapter, the board of county commissioners is empowered to institute, conduct or hold, the board of county commissioners shall have the power to administer oaths, certify to official acts, and issue subpenas for the attendance of witnesses and the production of books, papers and records.

      2.  In like proceedings before it, the [tax commission] department shall have the same powers as those enumerated in subsection 1.

      Sec. 204.  NRS 369.520 is hereby amended to read as follows:

      369.520  All persons obtaining liquor under any license or permit and all retail liquor dealers shall preserve for inspection and audit by the [tax commission] department and its agents, for a period of 4 years, all invoices and lists of liquors purchased or received, specifying:

      1.  Kind and quantity of liquor.

      2.  Names of persons from whom received.

      3.  Place and date.

      Sec. 205.  NRS 369.530 is hereby amended to read as follows:

      369.530  1.  In order to obtain evidence of any violation of this chapter, the [tax commission,] department, its agents, and all peace officers and revenue-collecting officers of this state shall have the right of visitation and inspection of any vehicle or place where they may have reason to believe liquor is stored, warehoused or kept for sale, or which might be in transit on or in other than common, contract or permitted carriers. Such visitation and inspection shall be conducted during business hours and no domicile shall be searched except by virtue of a search warrant.

      2.  Whenever a vehicle other than a common or contract carrier is stopped, the operator shall be required to exhibit his permit of conveyance, and if he has none he shall be dealt with according to law or the [rules and] regulations of the [tax commission.] department.

      Sec. 206.  NRS 369.550 is hereby amended to read as follows:

      369.550  Except as otherwise expressly provided in this chapter, any person violating any of the provisions of this chapter or knowingly violating any lawful [rule] regulation of the [tax commission] department made for the enforcement of its provisions shall be punished, upon conviction thereof, as for a misdemeanor.


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ê1975 Statutes of Nevada, Page 1714 (Chapter 748, AB 317)ê

 

made for the enforcement of its provisions shall be punished, upon conviction thereof, as for a misdemeanor.

      Sec. 207.  NRS 370.060 is hereby amended to read as follows:

      370.060  The [tax commission] department is empowered to make all necessary rules and regulations for the administration and enforcement of this chapter.

      Sec. 208.  NRS 370.065 is hereby amended to read as follows:

      370.065  In order to obtain evidence of any violation of this chapter, the [tax commission,] department, its agents, and all peace officers and revenue-collecting officers of this state shall have the right of visitation and inspection of any place where they may have reason to believe unstamped cigarettes are stored, warehoused or kept for sale. Such visitation and inspection shall be conducted during business hours.

      Sec. 209.  NRS 370.080 is hereby amended to read as follows:

      370.080  A person shall not engage in business as a wholesale dealer of cigarettes in the State of Nevada unless he first secures a wholesale cigarette dealer’s license from the [tax commission.] department.

      Sec. 210.  NRS 370.100 is hereby amended to read as follows:

      370.100  An application for a wholesale cigarette dealer’s license shall:

      1.  Be made to the [tax commission] department on such form as the [tax commission] department shall prescribe.

      2.  Include the name and address of the applicant. If the applicant is a partnership, the application shall include the names and addresses of all partners. If the applicant is a corporation, association or other organization, the application shall include the names and addresses of the president, vice president, secretary and managing officer or officers.

      3.  Specify the location, by street and number, of the premises for which the license is sought.

      4.  Be accompanied by the required license fee.

      5.  Be accompanied by a certified copy of the certificate required by NRS 602.010.

      Sec. 211.  NRS 370.110 is hereby amended to read as follows:

      370.110  Upon receiving payment therefor, the [tax commission] department is authorized to issue a wholesale cigarette dealer’s license to any qualified person in the State of Nevada.

      Sec. 212.  NRS 370.130 is hereby amended to read as follows:

      370.130  Each wholesale cigarette dealer’s license shall:

      1.  Be signed by the licensee or the authorized representative of the licensee.

      2.  Be posted in a conspicuous place in the premises for which it was issued.

      3.  Be nontransferable, except that upon prior written notice to the [tax commission] department the location of the premises for which it was issued may be changed.

      Sec. 213.  NRS 370.155 is hereby amended to read as follows:

      370.155  1.  Except as otherwise provided in this section, each licensed wholesale cigarette dealer shall furnish a bond to the State of Nevada conditioned for the payment of all excise taxes due or to become due from him under the provisions of this chapter. Each bond shall be in a principal sum equal to the greatest excise tax paid by the wholesale cigarette dealer in any quarter of the preceding year, or if such standard is not available, then in a sum required from a licensee operating under conditions deemed comparable by the [tax commission.]


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ê1975 Statutes of Nevada, Page 1715 (Chapter 748, AB 317)ê

 

in a principal sum equal to the greatest excise tax paid by the wholesale cigarette dealer in any quarter of the preceding year, or if such standard is not available, then in a sum required from a licensee operating under conditions deemed comparable by the [tax commission.] department. In no case shall a bond be for an amount less than $1,000. When cash or a certificate of deposit or investment certificate is used, the amount so fixed shall be rounded off to the next larger integral multiple of $100.

      2.  The bond or undertaking shall be acceptable to and approved by the [tax commission,] department, and a deposit of cash or negotiable United States Government bonds may be accepted in lieu of an undertaking. The [tax commission] department shall deposit all such United States Government bonds and cash deposits with the state treasurer as custodian thereof.

      3.  Notwithstanding any other provision of this section:

      (a) Upon application and a satisfactory showing therefor, the [tax commission] department may, from time to time, increase or decrease the amount of the required bond, having consideration for the amount of excise tax paid by the wholesale cigarette dealer.

      (b) The [tax commission] department may waive the requirement of a bond pursuant to this section whenever a licensed wholesale cigarette dealer has maintained a satisfactory record of payment of excise taxes for a period of not less than 5 consecutive years. [The provisions of this paragraph shall apply to all licensees whether or not they were licensed prior to or after July 1, 1961.]

      Sec. 214.  NRS 370.170 is hereby amended to read as follows:

      370.170  Except as otherwise provided in this chapter, no person shall give, sell or offer to give or sell any cigarettes in the State of Nevada unless there is affixed to each of the packages, packets or containers an adhesive Nevada cigarette revenue stamp or a similar stamp affixed by a metered stamping machine approved by and registered with the [tax commission] department in the following denominations: On packages containing 20 cigarettes or less, 10 cents per package; and on packages containing over 20 cigarettes, 10 cents additional for each 20 cigarettes or fraction thereof contained in any such package.

      Sec. 215.  NRS 370.180 is hereby amended to read as follows:

      370.180  1.  The [tax commission] department shall:

      (a) Design a suitable stamp or stamps for the purpose of this chapter.

      (b) From time to time, have as many revenue stamps printed as may be required.

      2.  The use of a metered stamping machine approved by and registered with the [tax commission] department shall be subject to such [rules and] regulations as prescribed by the [tax commission.] department.

      Sec. 216.  NRS 370.190 is hereby amended to read as follows:

      370.190  1.  The [tax commission] department is authorized, upon receiving payment therefor, to sell Nevada cigarette revenue stamps only to a licensed wholesale dealer as defined in NRS 370.055.

      2.  By [rule or] regulation, the [tax commission] department may provide for payment of the tax by manufacturers without the use of stamps on gifts or samples sent into Nevada when plainly marked “Tax Paid.”

 


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ê1975 Statutes of Nevada, Page 1716 (Chapter 748, AB 317)ê

 

stamps on gifts or samples sent into Nevada when plainly marked “Tax Paid.”

      Sec. 217.  NRS 370.200 is hereby amended to read as follows:

      370.200  1.  The [tax commission] department is authorized to appoint the sheriff of any county and officers of incorporated cities to act as its agents in the sale of Nevada cigarette revenue stamps.

      2.  The sheriff and city officers shall:

      (a) Serve as such agent without additional compensation; and

      (b) On or before the last day of the month following the month in which the sale of cigarette stamps occurred, make a return of all receipts collected from sales of cigarette revenue stamps to the [tax commission,] department, accompanied by a remittance payable to the order of the [Nevada tax commission.] department.

      Sec. 218.  NRS 370.220 is hereby amended to read as follows:

      370.220  In the sale of any cigarette revenue stamps or any metered machine settings to a licensed wholesale cigarette dealer, the [tax commission] department and its agents are authorized and directed to allow the purchaser a discount of 4 percent for the services rendered by the licensed wholesale cigarette dealer in affixing cigarette revenue stamps or metered machine impressions to the cigarette packages.

      Sec. 219.  NRS 370.230 is hereby amended to read as follows:

      370.230  Upon the written authorization of the state board of examiners, any spoiled or unusable stamps in the possession of the [tax commission] department shall be destroyed. The written authorization of the state board of examiners shall set forth the number, denomination and face value of the stamps.

      Sec. 220.  NRS 370.240 is hereby amended to read as follows:

      370.240  1.  Each wholesale cigarette dealer licensed under this chapter shall report to the [tax commission:] department:

      (a) The inventory of all cigarettes in his possession or control at the close of business on the last day of each month.

      (b) The total value of all cigarette revenue stamps affixed by him upon cigarette packages sold in or shipped into the state by him during the preceding month.

      2.  The report shall be made by the 15th day of the month following such shipments upon forms to be provided by the [tax commission.] department.

      3.  The dealer may have up to 15 additional days to file such report, if beforehand he makes written application to the [commission] department and the [commission] department finds good cause for such extension.

      Sec. 221.  NRS 370.250 is hereby amended to read as follows:

      370.250  1.  If any wholesale dealer in cigarettes upon which a tax is required to be paid fails to make a report to the [tax commission] department or its agents on or before the date due, the [tax commission] department may suspend his license or permit until the report is received and found to be correct.

      2.  The [tax commission] department may temporarily suspend or permanently revoke the licenses of any wholesale cigarette dealer for violating, or causing or permitting to be violated, any of the provisions of this chapter.


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ê1975 Statutes of Nevada, Page 1717 (Chapter 748, AB 317)ê

 

violating, or causing or permitting to be violated, any of the provisions of this chapter.

      Sec. 222.  NRS 370.255 is hereby amended to read as follows:

      370.255  Each wholesale cigarette dealer licensed under this chapter shall maintain records of all cigarettes received, sold or distributed by him. Each such dealer shall also obtain and keep receipts, freight bills, invoices and other documents necessary to substantiate such records. Such records and documents shall be kept at such dealer’s place of business in Nevada for not less than 4 years unless the [tax commission] department authorizes, in writing, their earlier removal or destruction.

      Sec. 223.  NRS 370.257 is hereby amended to read as follows:

      370.257  The [tax commission] department may audit the records of each wholesale dealer licensed under this chapter to determine that the dealer has complied with the provisions of this chapter.

      Sec. 224.  NRS 370.260 is hereby amended to read as follows:

      370.260  1.  All taxes and license fees imposed by this chapter, less any refunds granted as provided by law, shall be paid to the [tax commission] department in the form of remittances payable to the [Nevada tax commission.] department.

      2.  The [tax commission] department shall:

      (a) As compensation to the state for the costs of collecting the taxes and license fees, transmit on a monthly basis such sum as the legislature shall specify from the remittances made to it pursuant to subsection 1 during the preceding month to the state treasurer, who shall deposit the same to the credit of the [tax commission.] department. Such deposited moneys shall be expended by the [tax commission] department in accordance with its work program established pursuant to law.

      (b) Transmit the balance of such payments each month to the state treasurer to be deposited in the state treasury to the credit of the cigarette tax fund.

      (c) Report to the state controller monthly the amount of collections.

      3.  The money in the cigarette tax fund is hereby appropriated to Carson City and to each of the counties in proportion to their respective populations as determined by the last preceding national census of the Bureau of the Census of the United States Department of Commerce; the amount in such fund which was collected during the preceding month shall be apportioned and distributed by the state treasurer as follows:

      (a) In counties having a population of 5,000 or more:

             (1) If there are no incorporated cities within the county, the entire amount shall go into the county treasury.

             (2) If there is one incorporated city within the county the money shall be apportioned between the city and the county on the basis of the population of such city and the population of such county excluding the population of such city, as determined by the last preceding national census of the Bureau of the Census of the United States Department of Commerce.

             (3) If there are two or more incorporated cities within the county, the entire amount shall be apportioned among such cities in proportion to their respective populations as determined by the last preceding national census of the Bureau of the Census of the United States Department of Commerce.


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ê1975 Statutes of Nevada, Page 1718 (Chapter 748, AB 317)ê

 

census of the Bureau of the Census of the United States Department of Commerce.

      (b) In counties having a population of less than 5,000:

             (1) If there are no incorporated cities or unincorporated towns within the county, the entire amount shall go into the county treasury.

             (2) If there is one incorporated city or one unincorporated town within the county the money shall be apportioned between the city or town and the county on the basis of the population of such city or town and the population of such county excluding the population of such city or town, as determined by the last preceding national census of the Bureau of the Census of the United States Department of Commerce, regardless of the form of government of such city or town at the time such census was conducted.

             (3) If there are two or more incorporated cities or unincorporated towns or an incorporated city and an unincorporated town within the county, the entire amount shall be apportioned among such cities or towns in proportion to their respective populations as determined by the last preceding national census of the Bureau of the Census of the United States Department of Commerce, regardless of the form of government of such city or town at the time such census was conducted.

      (c) In Carson City the entire amount shall go into the city treasury.

      4.  For the purposes of this section, “unincorporated town” means only those towns governed by town boards organized pursuant to NRS 269.016 to 269.019, inclusive.

      Sec. 225.  NRS 370.265 is hereby amended to read as follows:

      370.265  Remittances due the [tax commission] department by any licensed wholesale cigarette dealer for stamps purchased during any calendar month shall be due and payable to the [tax commission] department not later than the 10th day of the following calendar month. Any wholesaler who fails to pay his excise tax due on or before the 10th day of the month shall pay a penalty of 5 percent of the tax in addition to the tax, with interest at the rate of 1 percent per month or fraction thereof from the date on which the tax becomes due and payable to the state until the date of payment.

      Sec. 226.  NRS 370.270 is hereby amended to read as follows:

      370.270  1.  Every retail dealer making a sale or sales to a customer shall, at the time of such sale, see that each package, packet or container has the Nevada cigarette revenue stamp or metered stamping machine indicia properly affixed to each package, packet or container.

      2.  Every cigarette vending machine operator placing cigarettes in his coin-operated cigarette vending machines for sale to the ultimate consumers shall at the time of placing such cigarettes in his machine see that each package, packet or container has the Nevada cigarette revenue stamp or metered stamping machine indicia properly affixed to each package, packet or container.

      3.  No unstamped packages, packets or containers of cigarettes can lawfully be accepted or held in the possession of a retail cigarette dealer, a cigarette vending machine operator or any other person except a licensed Nevada wholesale dealer. For the purposes of this subsection, “held in possession” means:


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ê1975 Statutes of Nevada, Page 1719 (Chapter 748, AB 317)ê

 

      (a) In the direct or physical possession of the person; or

      (b) In the constructive possession of the person when cigarettes are being transported or held for him or for his designee by another person. Constructive possession is deemed to occur at the location of the cigarettes being so transported or held.

      4.  It is unlawful for any person other than a licensed wholesale cigarette dealer to have in his possession any package, packet or container of cigarettes which do not bear cigarette revenue stamps in accordance with NRS 370.170 and 370.180, unless otherwise provided in this chapter.

      5.  Any cigarettes found in the possession of any person except a licensed Nevada wholesale dealer which do not bear indicia of Nevada excise tax stamping shall be seized by the [tax commission] department or any of its agents, and caused to be stamped by a licensed cigarette wholesaler, or confiscated and sold by the [tax commission] department or its agents to the highest bidder among the licensed wholesale dealers in this state after due notice to all licensed Nevada wholesale dealers by mail to the respective addresses contained in [tax commission] department records. If there is no such bidder, or in the opinion of the [tax commission] department the quantity of the cigarettes is insufficient or for any other reason such disposition would be impractical, the cigarettes shall be destroyed or disposed of as the [tax commission] department may see fit. The proceeds of all such sales shall be classed as revenues derived under the provisions of this chapter.

      6.  Any cigarette vending machine in which such cigarettes are found may be so seized and sold to the highest bidder.

      Sec. 227.  NRS 370.280 is hereby amended to read as follows:

      370.280  1.  Upon proof satisfactory to the [tax commission,] department, refunds shall be allowed for the face value of the cigarette revenue stamp tax paid, less any discount previously allowed on any such tax so paid, upon cigarettes that are sold to:

      (a) The United States Government for Army, Air Force, Navy or Marine Corps purposes and are shipped to a point within this state to a place which has been lawfully ceded to the United States Government for Army, Air Force, Navy or Marine Corps purposes; or

      (b) Veterans’ hospitals for distribution or sale to disabled service or ex-service men interned therein, but not to civilians or civilian employees.

      2.  Upon proof satisfactory to the [tax commission,] department, refunds shall be allowed to licensed wholesale cigarette dealers, or to manufacturers or their representatives, for the face value of the cigarette revenue stamp tax paid, less any discount previously allowed on any such tax so paid, upon cigarettes destroyed after March 26, 1959, because such cigarettes had become stale. Applications for refunds shall be submitted in an amount of not less than $15 and shall be accompanied by an affidavit of the applicant setting forth:

      (a) The number of packages of cigarettes destroyed for which refund is claimed;

      (b) The date or dates on which such cigarettes were destroyed and the place where destroyed;

      (c) That the cigarettes were actually destroyed because they had become stale;


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ê1975 Statutes of Nevada, Page 1720 (Chapter 748, AB 317)ê

 

      (d) By whom such cigarettes were destroyed; and

      (e) Such other information as the [tax commission] department may require.

      3.  Upon proof satisfactory to the [tax commission,] department, refunds may be allowed to licensed wholesale cigarette dealers for the face value of the cigarette metered machine stamp tax paid, less any discount previously allowed on any such tax so paid, upon:

      (a) The balance of unused stamps on the descending register of a cigarette meter machine destroyed by fire, if the cigarette meter counting positions can be determined by the manufacturer of the meter stamping machine;

      (b) Cigarettes which were stamped on their carton covers because of stamping machine failure to open the carton and stamp the cigarette packs; or

      (c) Cigarettes which were not stamped but were registered on the machine as being stamped because of failure of the meter counters.

      4.  Any refund shall be paid as other claims against the state are paid.

      Sec. 228.  NRS 370.290 is hereby amended to read as follows:

      370.290  1.  A wholesale dealer shall not export cigarettes unless they bear revenue stamps in accordance with NRS 370.170 and 370.180 to any out-of-state destination other than by a licensed common or contract carrier.

      2.  No cigarette revenue stamp tax is required on any cigarettes exported from Nevada by a wholesale dealer to a person authorized by the state of destination to possess untaxed or unstamped cigarettes. Each wholesale dealer may set aside such portion of his stock of cigarettes as is not intended to be sold or given away in this state and it will not be necessary to affix Nevada cigarette revenue stamps or metered machine impressions.

      3.  Every wholesale dealer shall, at the time of shipping or delivering any unstamped cigarettes to a point outside of this state, make a duplicate invoice and transmit such duplicate invoice to the [tax commission,] department, at Carson City, not later than the 15th day of the following month.

      4.  Within 30 days after any wholesale dealer ships any unstamped cigarettes to any destination outside Nevada, the dealer shall send to the state of destination a written notice of the fact of such shipment and whatever other information is required by such state.

      5.  If a wholesale dealer fails to comply with the requirements of this section, the [tax commission] department may suspend or revoke his license or permit, as provided in subsection 2 of NRS 370.250.

      Sec. 229.  NRS 370.301 is hereby amended to read as follows:

      370.301  1.  If any unstamped cigarettes are consigned to or purchased by any person in this state, such purchaser or consignee must be a person authorized by this chapter to possess unstamped cigarettes.

      2.  If invoices or delivery tickets for unstamped cigarettes are lacking, if the name or address of the consignee or purchaser is falsified or if the purchaser or consignee is not authorized by this chapter to possess unstamped cigarettes, the cigarettes transported shall be subject to seizure and sale under the provisions of NRS 370.270.


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ê1975 Statutes of Nevada, Page 1721 (Chapter 748, AB 317)ê

 

      3.  Transportation of cigarettes through this state from a point outside this state to a point in some other state is not a violation of this section if the person transporting the cigarettes has in his possession adequate invoices or delivery tickets which give the true name and address of the out-of-state seller or consignor and the out-of-state purchaser or consignee.

      4.  In any case where the [tax commission,] department, its duly authorized agent or any peace officer of the state has knowledge or reasonable grounds to believe that any vehicle is transporting cigarettes in violation of this section, the [tax commission,] department, agent or peace officer may stop the vehicle and inspect it for unstamped cigarettes.

      Sec. 230.  NRS 370.345 is hereby amended to read as follows:

      370.345  The [tax commission,] department, its agents, sheriffs within their respective counties and all other peace officers of the State of Nevada shall seize any contraband cigarettes found or located in the State of Nevada.

      Sec. 231.  NRS 370.360 is hereby amended to read as follows:

      370.360  Every person using or consuming cigarettes subject to taxation on the use thereof under the provisions of NRS 370.350 shall pay such tax and make such reports thereon to the [tax commission] department under such [rules and] regulations as may be prescribed by the [tax commission.] department.

      Sec. 232.  NRS 370.370 is hereby amended to read as follows:

      370.370  If the tax provided for in NRS 370.350 is not paid within such time as may be limited for payment thereof by the [rules and] regulations prescribed by the [tax commission,] department, the tax shall become delinquent and a penalty of 25 percent shall be added thereto, together with interest at the rate of 1 percent per month until paid.

      Sec. 233.  NRS 373.070 is hereby amended to read as follows:

      373.070  Any motor vehicle fuel tax ordinance enacted under this chapter shall include provisions in substance as follows:

      1.  A provision imposing an additional excise tax of 1 cent per gallon or 2 cents per gallon, as the board may determine at any time or from time to time, on all motor vehicle fuel sold in the county, which tax shall be in addition to other motor vehicle fuel taxes imposed under the provisions of chapter 365 of NRS.

      2.  Provisions identical to those contained in chapter 365 of NRS on the date of enactment of the ordinance, insofar as applicable, except that the name of the county as taxing agency shall be substituted for that of the state and that an additional dealer’s license shall not be required.

      3.  A provision that all amendments to chapter 365 of NRS subsequent to the date of enactment of the ordinance, not inconsistent with this chapter, shall automatically become a part of the motor vehicle fuel tax ordinance of the county.

      4.  A provision that the county shall contract prior to the effective date of the county motor vehicle fuel tax ordinance with the [Nevada tax commission] department to perform all functions incident to the administration or operation of the motor vehicle fuel tax ordinance of the county.


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ê1975 Statutes of Nevada, Page 1722 (Chapter 748, AB 317)ê

 

      Sec. 234.  NRS 373.075 is hereby amended to read as follows:

      373.075  Any ordinance amending the motor fuel tax ordinance shall include a provision in substance that the county shall amend the contract made under subsection 4 of NRS 373.070 by a contract made between the county and the state acting by and through the [Nevada tax commission] department prior to the effective date of such amendatory ordinance, unless the county determines with the written concurrence of the commission that no such amendment of the contract is necessary or desirable.

      Sec. 235.  NRS 373.080 is hereby amended to read as follows:

      373.080  All motor vehicle fuel taxes collected during any month by the [Nevada tax commission] department pursuant to contract with any county shall be transmitted each month by the [Nevada tax commission] department to such county and the [Nevada tax commission] department shall charge the county for the [Nevada tax commission’s] department’s services specified in this section and in NRS 373.070 such amount as will reimburse the [Nevada tax commission] department for the cost to it of rendering the services.

      Sec. 236.  NRS 373.100 is hereby amended to read as follows:

      373.100  The [Nevada tax commission] department may redistribute any tax, penalty and interest distributed to a county other than the county entitled thereto, but no such redistribution may be made as to amounts originally distributed more than 6 months prior to the date on which the [Nevada tax commission] department obtains knowledge of the improper distribution.

      Sec. 237.  NRS 373.140 is hereby amended to read as follows:

      373.140  1.  After the enactment of an ordinance as authorized in NRS 373.030, all street and highway construction projects in the county which are proposed to be financed from the county motor vehicle fuel tax shall be first submitted to the regional street and highway commission.

      2.  Where the project is within the area covered by the streets and highways plan described in NRS 373.030, the commission shall evaluate it in terms of:

      (a) The priorities established by the plan;

      (b) The relation of the proposed construction to other projects already constructed or authorized;

      (c) The relative need for the project in comparison with others proposed; and

      (d) The funds available.

If the commission approves the project, the board may authorize the project, using all or any part of the proceeds of the county motor vehicle fuel tax authorized by this chapter (except to the extent any such use is prevented by the provisions for direct distribution required by NRS 373.150 or is prevented by any pledge to secure the payment of outstanding bonds, other securities, or other obligations incurred hereunder, and other contractual limitations appertaining to such obligations as authorized by NRS 373.160) and the proceeds of revenue bonds or other securities issued or to be issued as provided in NRS 373.130. If the board authorizes the project the responsibilities for letting construction and other necessary contracts, contract administration, supervision and inspection of work and the performance of other duties related to the acquisition of the project shall be specified in written agreements executed by the board and the governing bodies of the cities and towns within the area covered by the streets and highways plan described in NRS 373.030.


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ê1975 Statutes of Nevada, Page 1723 (Chapter 748, AB 317)ê

 

other necessary contracts, contract administration, supervision and inspection of work and the performance of other duties related to the acquisition of the project shall be specified in written agreements executed by the board and the governing bodies of the cities and towns within the area covered by the streets and highways plan described in NRS 373.030.

      3.  Where the project is outside the area covered by the plan, the commission shall evaluate it in terms of:

      (a) Its relation to the streets and highways plan;

      (b) The relation of the proposed construction to other projects constructed or authorized;

      (c) The relative need for the proposed construction in relation to others proposed by the same city or town; and

      (d) The availability of funds.

If the commission approves the project, the board shall direct the county treasurer to distribute the sum approved to the city or town requesting the project, in accordance with NRS 373.150.

      4.  In counties having a population of less than 100,000, as determined by the last preceding national census of the Bureau of the Census of the United States Department of Commerce, the commission shall:

      (a) Certify the adoption of the plan;

      (b) Submit a copy of the plan to the [Nevada tax commission;] department; and

      (c) Certify its compliance with subsections 2 and 3 in the adoption of the plan.

      Sec. 238.  NRS 373.143 is hereby amended to read as follows:

      373.143  In counties having a population of less than 100,000, as determined by the last preceding national census of the Bureau of the Census of the United States Department of Commerce, the commission shall submit an annual report to the [Nevada tax commission] department for the fiscal year showing the amount of receipts from the county motor vehicle fuel tax and the nature of the expenditures for each project.

      Sec. 239.  NRS 374.030 is hereby amended to read as follows:

      374.030  1.  “Gross receipts” means the total amount of the sale or lease or rental price, as the case may be, of the retail sales of retailers, valued in money, whether received in money or otherwise, without any deduction on account of any of the following:

      (a) The cost of the property sold. However, in accordance with such rules and regulations as the [tax commission] department may prescribe, a deduction may be taken if the retailer has purchased property for some other purpose than resale, has reimbursed his vendor for tax which the vendor is required to pay to the county or has paid the use tax with respect to the property, and has resold the property prior to making any use of the property other than retention, demonstration or display while holding it for sale in the regular course of business. If such a deduction is taken by the retailer, no refund or credit will be allowed to his vendor with respect to the sale of the property.

      (b) The cost of the materials used, labor or service cost, interest paid, losses or any other expense.


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ê1975 Statutes of Nevada, Page 1724 (Chapter 748, AB 317)ê

 

      (c) The cost of transportation of the property prior to its sale to the purchaser.

      2.  The total amount of the sale or lease or rental price includes all of the following:

      (a) Any services that are a part of the sale.

      (b) All receipts, cash, credits and property of any kind.

      (c) Any amount for which credit is allowed by the seller to the purchaser.

      3.  “Gross receipts” does not include any of the following:

      (a) Cash discounts allowed and taken on sales.

      (b) Sale price of property returned by customers when the full sale price is refunded either in cash or credit; but this exclusion shall not apply in any instance when the customer, in order to obtain the refund, is required to purchase other property at a price greater than the amount charged for the property that is returned.

      (c) The price received for labor or services used in installing or applying the property sold.

      (d) The amount of any tax (not including, however, any manufacturers’ or importers’ excise tax) imposed by the United States upon or with respect to retail sales, whether imposed upon the retailer or the consumer.

      4.  For purposes of the sales tax, if the retailers establish to the satisfaction of the [Nevada tax commission] department that the sales tax has been added to the total amount of the sale price and has not been absorbed by them, the total amount of the sale price shall be deemed to be the amount received exclusive of the tax imposed.

      Sec. 240.  NRS 374.060 is hereby amended to read as follows:

      374.060  1.  “Retailer” includes:

      (a) Every seller who makes any retail sale or sales of tangible personal property, and every person engaged in the business of making retail sales at auction of tangible personal property owned by the person or others.

      (b) Every person engaged in the business of making sales for storage, use or other consumption or in the business of making sales at auction of tangible personal property owned by the person or others for storage, use or other consumption.

      (c) Every person making more than two retail sales of tangible personal property during any 12-month period, including sales made in the capacity of assignee for the benefit of creditors, or receiver or trustee in bankruptcy.

      2.  When the [tax commission] department determines that it is necessary for the efficient administration of this chapter to regard any salesmen, representatives, peddlers or canvassers as the agents of the dealers, distributors, supervisors or employers under whom they operate or from whom they obtain the tangible personal property sold by them, irrespective of whether they are making sales on their own behalf or on behalf of such dealers, distributors, supervisors or employers, the [tax commission] department may so regard them and may regard the dealers, distributors, supervisors or employers as retailers for purposes of this chapter.


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ê1975 Statutes of Nevada, Page 1725 (Chapter 748, AB 317)ê

 

      3.  A licensed optometrist or physician and surgeon is a consumer of, and shall not be considered, a retailer within the provisions of this chapter, with respect to the ophthalmic materials used or furnished by him in the performance of his professional services in the diagnosis, treatment or correction of conditions of the human eye, including the adaptation of lenses or frames for the aid thereof.

      Sec. 241.  NRS 374.065 is hereby amended to read as follows:

      374.065  1.  “Sale” means and includes any transfer of title or possession, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration.

      2.  “Transfer of possession,” “lease,” or “rental” includes only transactions found by the [tax commission] department to be in lieu of a transfer of title, exchange or barter.

      3.  “Sale” includes:

      (a) The producing, fabricating, processing, printing or imprinting of tangible personal property for a consideration for consumers who furnish, either directly or indirectly, the materials used in the producing, fabricating, processing, printing or imprinting.

      (b) The furnishing and distributing of tangible personal property for a consideration by social clubs and fraternal organizations to their members or others.

      (c) The furnishing, preparing, or serving for a consideration of food, meals or drinks.

      (d) A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price.

      (e) A transfer for a consideration of the title or possession of tangible personal property which has been produced, fabricated or printed to the special order of the customer, or of any publication.

      Sec. 242.  NRS 374.125 is hereby amended to read as follows:

      374.125  The [tax commission] department may by regulation provide that the amount collected by the retailer from the consumer in reimbursement of the tax be displayed separately from the list price, the price advertised in the premises, the marked price, or other price on the sales check or other proof of sale.

      Sec. 243.  NRS 374.130 is hereby amended to read as follows:

      374.130  1.  Every person desiring to engage in or conduct business as a seller within a county shall file with the [tax commission] department an application for a permit for each place of business.

      2.  Every application for a permit shall:

      (a) Be made upon a form prescribed by the [tax commission.] department.

      (b) Set forth the name under which the applicant transacts or intends to transact business and the location of his place or places of business.

      (c) Set forth such other information as the [tax commission] department may require.

      3.  The application shall be signed by the owner if he is a natural person; in the case of an association or partnership, by a member or partner; in the case of a corporation, by an executive officer or some person specifically authorized by the corporation to sign the application, to which shall be attached the written evidence of his authority.


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ê1975 Statutes of Nevada, Page 1726 (Chapter 748, AB 317)ê

 

person specifically authorized by the corporation to sign the application, to which shall be attached the written evidence of his authority.

      Sec. 244.  NRS 374.135 is hereby amended to read as follows:

      374.135  At the time of making an application, the applicant shall pay to the [tax commission] department a permit fee of $1 for each permit.

      Sec. 245.  NRS 374.140 is hereby amended to read as follows:

      374.140  After compliance with NRS 374.130, 374.135 and 374.515 by the applicant, the [tax commission] department shall grant and issue to each applicant a separate permit for each place of business within the county. A permit shall not be assignable, and shall be valid only for the person in whose name it is issued and for the transaction of business at the place designated therein. It shall at all times be conspicuously displayed at the place for which issued.

      Sec. 246.  NRS 374.145 is hereby amended to read as follows:

      374.145  A seller whose permit has been previously suspended or revoked shall pay the [tax commission] department a fee of $1 for the renewal or issuance of a permit.

      Sec. 247.  NRS 374.150 is hereby amended to read as follows:

      374.150  1.  Whenever any person fails to comply with any provision of this chapter relating to the sales tax or any [rule or] regulation of the [tax commission] department relating to the sales tax prescribed and adopted under this chapter, the [tax commission,] department, upon hearing, after giving the person 10 days’ notice in wiring specifying the time and place of hearing and requiring him to show cause why his permit or permits should not be revoked, may revoke or suspend any one or more of the permits held by the person.

      2.  The [tax commission] department shall give to the person written notice of the suspension or revocation of any of his permits.

      3.  The notices may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.

      4.  The [tax commission] department shall not issue a new permit after the revocation of a permit unless it is satisfied that the former holder of the permit will comply with the provisions of this chapter relating to the sales tax and the regulations of the [tax commission.] department.

      5.  If a permit is revoked, the [tax commission] department may seal and padlock the place of business for which the permit was issued.

      Sec. 248.  NRS 374.155 is hereby amended to read as follows:

      374.155  1.  A person who engages in business as a seller in a county without a permit or permits or after a permit has been suspended, and each officer of any corporation which so engages in business, is guilty of a misdemeanor.

      2.  If, after notice to the seller, served personally or by mail, the seller continues to engage in business without a permit, or after a permit has been suspended or revoked, the [tax commission] department may seal and padlock any place of business of the seller. If notice under this subsection is served by mail, it shall be addressed to the seller at his address as it appears in the records of the [tax commission.] department.

      Sec. 249.  NRS 374.170 is hereby amended to read as follows:

      374.170  1.  The certificate shall:

      (a) Be signed by and bear the name and address of the purchaser.


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ê1975 Statutes of Nevada, Page 1727 (Chapter 748, AB 317)ê

 

      (b) Indicate the number of the permit issued to the purchaser.

      (c) Indicate the general character of the tangible personal property sold by the purchaser in the regular course of business.

      2.  The certificate shall be substantially in such form as the [tax commission] department may prescribe.

      Sec. 250.  NRS 374.195 is hereby amended to read as follows:

      374.195  Every person storing, using or otherwise consuming in a county tangible personal property purchased from a retailer is liable for the tax. His liability is not extinguished until the tax has been paid to the county, except that a receipt from a retailer maintaining a place of business in the county or from a retailer who is authorized by the [tax commission] department under such [rules and] regulations as it may prescribe, to collect the tax and who is, for the purposes of this chapter relating to the use tax, regarded as a retailer maintaining a place of business in the county, given to the purchaser pursuant to NRS 374.200 is sufficient to relieve the purchaser from further liability for the tax to which the receipt refers.

      Sec. 251.  NRS 374.200 is hereby amended to read as follows:

      374.200  Every retailer maintaining a place of business in a county and making sales of tangible personal property for storage, use or other consumption in the county, not exempted under NRS 374.265 to 374.355, inclusive, shall, at the time of making the sales or, if the storage, use or other consumption of the tangible personal property is not then taxable hereunder, at the time the storage, use or other consumption becomes taxable, collect the tax from the purchaser and give to the purchaser a receipt therefor in the manner and form prescribed by the [tax commission.] department.

      Sec. 252.  NRS 374.225 is hereby amended to read as follows:

      374.225  Every retailer selling tangible personal property for storage, use or other consumption in a county shall register with the [tax commission] department and give:

      1.  The name and address of all agents operating in the county.

      2.  The location of all distribution or sales houses or offices or other places of business in the county.

      3.  Such other information as the [tax commission] department may require.

      Sec. 253.  NRS 374.240 is hereby amended to read as follows:

      374.240  1.  The certificate shall:

      (a) Be signed and bear the name and address of the purchaser.

      (b) Indicate the number of the permit issued to the purchaser.

      (c) Indicate the general character of the tangible personal property sold by the purchaser in the regular course of business.

      2.  The certificate shall be substantially in such form as the [tax commission] department may prescribe.

      Sec. 254.  NRS 374.260 is hereby amended to read as follows:

      374.260  1.  On and after July 1, 1967, it shall be further presumed that tangible personal property delivered outside this state to a purchaser known by the retailer to be a resident of the county was purchased from a retailer for storage, use or other consumption in the county and stored, used or otherwise consumed in the county.


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ê1975 Statutes of Nevada, Page 1728 (Chapter 748, AB 317)ê

 

      2.  This presumption may be controverted by:

      (a) A statement in writing, signed by the purchaser or his authorized representative, and retained by the vendor, that the property was purchased for use at a designated point or points outside this state.

      (b) Other evidence satisfactory to the [tax commission] department that the property was not purchased for storage, use or other consumption in this state.

      Sec. 255.  NRS 374.360 is hereby amended to read as follows:

      374.360  The taxes imposed by this chapter are due and payable to the [tax commission] department quarterly on or before the last day of the month next succeeding each quarterly period.

      Sec. 256.  NRS 374.365 is hereby amended to read as follows:

      374.365  1.  On or before the last day of the month following each quarterly period of 3 months, a return for the preceding quarterly period shall be filed with the [tax commission] department in such form as the [tax commission] department may prescribe.

      2.  For purposes of the sales tax a return shall be filed by every seller. For purposes of the use tax a return shall be filed by every retailer maintaining a place of business in the county and by every person purchasing tangible personal property, the storage, use or other consumption of which is subject to the use tax, who has not paid the use tax due to a retailer required to collect the tax.

      3.  Returns shall be signed by the person required to file the return or by his duly authorized agent but need not be verified by oath.

      Sec. 257.  NRS 374.370 is hereby amended to read as follows:

      374.370  1.  For the purposes of the sales tax, the return shall show the gross receipts of the seller during the preceding reporting period. For purposes of the use tax, in case of a return filed by a retailer, the return shall show the total sales price of the property sold by him, the storage, use or consumption of which property became subject to the use tax during the preceding reporting period.

      2.  In case of a return filed by a purchaser, the return shall show the total sales price of the property purchased by him, the storage, use or consumption of which became subject to the use tax during the preceding reporting period.

      3.  The return shall also show the amount of the taxes for the period covered by the return and such other information as the [tax commission] department deems necessary for the proper administration of this chapter.

      Sec. 258.  NRS 374.380 is hereby amended to read as follows:

      374.380  The person required to file the return shall deliver the return together with a remittance of the amount of the tax due to the [office of the tax commission.] department.

      Sec. 259.  NRS 374.385 is hereby amended to read as follows:

      374.385  The [tax commission,] department, if it deems it necessary in order to insure payment to or facilitate the collection by the county of the amount of taxes, may require returns and payment of the amount of taxes for quarterly periods other than calendar quarters, depending upon the principal place of business of the seller, retailer or purchaser as the case may be, or for other than quarterly periods.


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ê1975 Statutes of Nevada, Page 1729 (Chapter 748, AB 317)ê

 

      Sec. 260.  NRS 374.390 is hereby amended to read as follows:

      374.390  For the purposes of the sales tax, gross receipts from rentals or leases of tangible personal property shall be reported and the tax paid in accordance with such [rules and] regulations as the [tax commission] department may prescribe.

      Sec. 261.  NRS 374.395 is hereby amended to read as follows:

      374.395  The [tax commission,] department, if it deems it necessary to insure the collection of the taxes, may provide by [rule and] regulation for the collection of the taxes by the affixing and canceling of revenue stamps and may prescribe the form and method of the affixing and canceling.

      Sec. 262.  NRS 374.400 is hereby amended to read as follows:

      374.400  1.  The [tax commission] department for good cause may extend for not to exceed 1 month the time for making any return or paying any amount required to be paid under this chapter.

      2.  Any person to whom an extension is granted and who pays the tax within the period for which the extension is granted shall pay, in addition to the tax, interest at the rate of 6 percent per annum from the date on which the tax would have been due without the extension until the date of payment.

      Sec. 263.  NRS 374.405 is hereby amended to read as follows:

      374.405  1.  If the [tax commission] department is not satisfied with the return or returns of the tax or the amount of tax required to be paid to the county by any person, it may compute and determine the amount required to be paid upon the basis of the facts contained in the return or returns or upon the basis of any information within its possession or that may come into its possession. One or more deficiency determinations may be made of the amount due for one or for more than one period.

      2.  When a business is discontinued, a determination may be made at any time thereafter within the periods specified in NRS 374.435 as to liability arising out of that business, irrespective of whether the determination is issued prior to the due date of the liability as otherwise specified in this chapter.

      Sec. 264.  NRS 374.415 is hereby amended to read as follows:

      374.415  1.  In making a determination the [tax commission] department may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on the underpayments.

      2.  The interest on underpayments and overpayments shall be computed in the manner set forth in NRS 374.510 and 374.665.

      Sec. 265.  NRS 374.430 is hereby amended to read as follows:

      374.430  1.  The [tax commission] department shall give to the retailer or person storing, using or consuming tangible personal property written notice of its determination.

      2.  The notice may be served personally or by mail; if by mail, the notice shall be addressed to the retailer or person storing, using or consuming tangible personal property at his address as it appears in the records of the [tax commission.] department.


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ê1975 Statutes of Nevada, Page 1730 (Chapter 748, AB 317)ê

 

      3.  In case of service by mail of any notice required by this chapter, the service is complete at the time of deposit in the United States post office.

      Sec. 266.  NRS 374.440 is hereby amended to read as follows:

      374.440  1.  If any person fails to make a return, the [tax commission] department shall make an estimate of the amount of the gross receipts of the person, or, as the case may be, of the amount of the total sales price of tangible personal property sold or purchased by the person, the storage, use or other consumption of which in the county is subject to the use tax. The estimate shall be made for the period or periods in respect to which the person failed to make a return and shall be based upon any information which is in the [tax commission’s] department’s possession or may come into its possession. Upon the basis of this estimate, the [tax commission] department shall compute and determine the amount required to be paid to the county, adding to the sum thus arrived at a penalty equal to 10 percent thereof. One or more determinations may be made for one or for more than one period.

      2.  When a business is discontinued, a determination may be made at any time thereafter within the periods specified in NRS 374.435 as to liability arising out of that business, irrespective of whether the determination is issued prior to the due date of the liability as otherwise specified in this chapter.

      Sec. 267.  NRS 374.445 is hereby amended to read as follows:

      374.445  1.  In making a determination, the [tax commission] department may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on the underpayments.

      2.  The interest on underpayments and overpayments shall be computed in the manner set forth in NRS 374.510 and 374.665.

      Sec. 268.  NRS 374.460 is hereby amended to read as follows:

      374.460  Promptly after making its determination the [tax commission] department shall give to the person written notice of the estimate, determination and penalty, the notice to be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.

      Sec. 269.  NRS 374.475 is hereby amended to read as follows:

      374.475  The person against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to NRS 374.480 to 374.510, inclusive. He shall, however, file the petition for redetermination with the [tax commission] department within 10 days after the service upon him of notice of determination. The person shall also within the 10-day period deposit with the [tax commission] department such security as it may deem necessary to insure compliance with this chapter. The security may be sold by the [tax commission] department in the manner prescribed by NRS 374.515.

      Sec. 270.  NRS 374.485 is hereby amended to read as follows:

      374.485  1.  If a petition for redetermination is filed within the 30-day period, the [tax commission] department shall reconsider the determination and, if the person has so requested in his petition, shall grant the person an oral hearing and shall give him 10 days’ notice of the time and place of the hearing.


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ê1975 Statutes of Nevada, Page 1731 (Chapter 748, AB 317)ê

 

grant the person an oral hearing and shall give him 10 days’ notice of the time and place of the hearing.

      2.  The [tax commission] department may continue the hearing from time to time as may be necessary.

      Sec. 271.  NRS 374.490 is hereby amended to read as follows:

      374.490  The [tax commission] department may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the [tax commission] department at or before the hearing.

      Sec. 272.  NRS 374.495 is hereby amended to read as follows:

      374.495  The order or decision of the [tax commission] department upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof.

      Sec. 273.  NRS 374.500 is hereby amended to read as follows:

      374.500  All determinations made by the [tax commission] department under NRS 374.405 to 374.460, inclusive, are due and payable at the time they become final. If they are not paid when due and payable, a penalty of 10 percent of the amount of the determination, exclusive of interest and penalties, shall be added thereto.

      Sec. 274.  NRS 374.510 is hereby amended to read as follows:

      374.510  Any person who fails to pay any tax to the county or any amount of tax required to be collected and paid to the county, except amounts of determinations made by the [tax commission] department under NRS 374.405 to 374.460, inclusive, within the time required shall pay a penalty of not more than 10 percent of the tax or amount of the tax, as determined by the [tax commission,] department, in addition to the tax or amount of tax, plus interest at the rate of one-half of 1 percent per month, or fraction thereof, from the date on which the tax or the amount of tax required to be collected became due and payable to the county until the date of payment.

      Sec. 275.  NRS 374.515 is hereby amended to read as follows:

      374.515  1.  The [tax commission,] department, whenever it deems it necessary to insure compliance with this chapter, may require any person subject thereto to place with it such security as the [tax commission] department may determine. The amount of the security shall be fixed by the [tax commission] department but, except as noted below, shall not be greater than twice the estimated average liability of persons filing returns for quarterly periods or three times the estimated average liability of persons required to file returns for monthly periods, determined in such manner as the [tax commission] department deems proper, or $5,000, whichever amount is the lesser.

      2.  In case of persons habitually delinquent in their obligations under this chapter, the amount of the security shall not be greater than three times the average liability of persons filing returns for quarterly periods or five times the average liability of persons required to file returns for monthly periods, or $5,000, whichever amount is the lesser.

      3.  The limitations herein provided apply regardless of the type of security placed with the [tax commission.] department.

      4.  The amount of the security may be increased or decreased by the [tax commission] department subject to the limitations herein provided.


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ê1975 Statutes of Nevada, Page 1732 (Chapter 748, AB 317)ê

 

      5.  The [tax commission] department may sell the security at public auction if it becomes necessary so to do in order to recover any tax or any amount required to be collected, interest or penalty due. Notice of the sale may be served upon the person who placed the security personally or by mail; if by mail, service shall be made in the manner prescribed for service of a notice of a deficiency determination and shall be addressed to the person at his address as it appears in the records of the [tax commission.] department. Security in the form of a bearer bond issued by the United States or the State of Nevada which has a prevailing market price may, however, be sold by the [tax commission] department at a private sale at a price not lower than the prevailing market price thereof.

      6.  Upon any sale any surplus above the amounts due shall be returned to the person who placed the security.

      Sec. 276.  NRS 374.520 is hereby amended to read as follows:

      374.520  1.  If any person is delinquent in the payment of the amount required to be paid by him or in the event a determination has been made against him which remains unpaid, the [tax commission] department may, not later than 3 years after the payment became delinquent, or within 3 years after the last recording of an abstract under NRS 374.560, or of a certificate under NRS 374.575, give notice thereof personally or by registered or certified mail to all persons, including any officer or department of the state or any political subdivision or agency of the state, having in their possession or under their control any credits or other personal property belonging to the delinquent, or owing any debts to the delinquent or person against whom a determination has been made which remains unpaid, or owing any debts to the delinquent or such person. In the case of any state officer, department or agency, the notice shall be given to such officer, department or agency prior to the time it presents the claim of the delinquent taxpayer to the state controller.

      2.  After receiving the notice, the persons so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in their possession or under their control at the time they received the notice until the [tax commission] department consents to a transfer or disposition, or until 60 days elapse after the receipt of the notice, whichever period expires earlier.

      3.  All persons so notified shall, within 10 days after receipt of the notice, advise the [tax commission] department of all such credits, other personal property, or debts in their possession, under their control, or owing by them.

      4.  If such notice seeks to prevent the transfer or other disposition of a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice to be effective shall be delivered or mailed to the branch or office of such bank at which such deposit is carried or at which such credits or personal property is held.

      5.  If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be withheld hereunder, to the extent of the value of the property or the amount of the debts thus transferred or paid, he shall be liable to the county for any indebtedness due under this chapter from the person with respect to whose obligation the notice was given if solely by reason of such transfer or disposition the county is unable to recover the indebtedness of the person with respect to whose obligation the notice was given.


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ê1975 Statutes of Nevada, Page 1733 (Chapter 748, AB 317)ê

 

of such transfer or disposition the county is unable to recover the indebtedness of the person with respect to whose obligation the notice was given.

      Sec. 277.  NRS 374.525 is hereby amended to read as follows:

      374.525  At any time within 3 years after any tax or any amount of tax required to be collected becomes due and payable, and at any time within 3 years after the delinquency of any tax or any amount of tax required to be collected, or within 3 years after the last recording of an abstract under NRS 374.560, or of a certificate under NRS 374.575, the [tax commission] department may bring an action in the courts of this state, or any other state, or of the United States, in the name of the county to which the tax is due and payable to collect the amount delinquent together with penalties and interest.

      Sec. 278.  NRS 374.540 is hereby amended to read as follows:

      374.540  In the action a certificate by the [tax commission] department showing the delinquency shall be prima facie evidence of the determination of the tax or the amount of the tax, of the delinquency of the amounts set forth, and of the compliance by the [tax commission] department with all the provisions of this chapter in relation to the computation and determination of the amount.

      Sec. 279.  NRS 374.550 is hereby amended to read as follows:

      374.550  If any amount required to be paid to a county under this chapter is not paid when due, the [tax commission] department may, within 3 years after the amount is due, file in the office of the county clerk of such county a certificate specifying the amount required to be paid, interest and penalty due, the name and address as it appears on the records of the [tax commission] department of the person liable, the compliance of the [tax commission] department with this chapter in relation to the determination of the amount required to be paid, and a request that judgment be entered against the person in the amount required to be paid, together with interest and penalty as set forth in the certificate.

      Sec. 280.  NRS 374.565 is hereby amended to read as follows:

      374.565  Execution shall issue upon the judgment upon request of the [tax commission] department in the same manner as execution may issue upon other judgments, and sales shall be held under such execution as prescribed in NRS.

      Sec. 281.  NRS 374.575 is hereby amended to read as follows:

      374.575  1.  If any amount required to be paid to the county under this chapter is not paid when due, the [tax commission] department may, within 3 years after the amount is due, file for record in the office of the county recorder of such county or of any other county a certificate specifying the amount, interest and penalty due, the name and address as it appears on the records of the [tax commission] department of the person liable for the same, and the fact that the [tax commission] department has complied with all provisions of this chapter in the determination of the amount required to be paid.

      2.  From the time of the filing for record, the amount required to be paid, together with interest and penalty, constitutes a lien upon all real property in the county owned by the person or afterwards and before the lien expires acquired by him. The lien has the force, effect and priority of a judgment lien and shall continue for 5 years from the time of the filing of the certificate unless sooner released or otherwise discharged.


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ê1975 Statutes of Nevada, Page 1734 (Chapter 748, AB 317)ê

 

priority of a judgment lien and shall continue for 5 years from the time of the filing of the certificate unless sooner released or otherwise discharged.

      3.  The lien may, within 5 years from the date of the filing of the certificate or within 5 years from the date of the last extension of the lien in the manner herein provided, be extended by filing for record a new certificate in the office of the county recorder of any such county, and from the time of such filing, the lien shall be extended to the real property in such county for 5 years, unless sooner released or otherwise discharged.

      Sec. 282.  NRS 374.580 is hereby amended to read as follows:

      374.580  The [tax commission] department may at any time release all or any portion of the property subject to any lien provided for in this chapter for the lien or subordinate the lien to other liens and encumbrances if it determines that the amount, interest and penalties are secured sufficiently by a lien on other property or that the release of subordination of the lien will not jeopardize the collection of the amount, interest and penalties.

      Sec. 283.  NRS 374.585 is hereby amended to read as follows:

      374.585  A certificate by the [tax commission] department to the effect that any property has been released from the lien, or that the lien has been subordinated to other liens and encumbrances, shall be conclusive evidence that the property has been released, or that the lien has been subordinated as provided in the certificate.

      Sec. 284.  NRS 374.590 is hereby amended to read as follows:

      374.590  1.  At any time within 3 years after any person is delinquent in the payment of any amount herein required to be paid, or within 3 years after the last recording of an abstract under NRS 374.560, or of a certificate under NRS 374.575 the [tax commission] department or its authorized representative may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to a county under this chapter.

      2.  The warrant shall be directed to any sheriff or constable and shall have the same effect as a writ of execution.

      3.  The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution.

      Sec. 285.  NRS 374.595 is hereby amended to read as follows:

      374.595  The [tax commission] department may pay or advance to the sheriff or constable the same fees, commissions and expenses for his services as are provided by law for similar services pursuant to a writ of execution. The [tax commission,] department, and not the court, shall approve the fees for publication in a newspaper.

      Sec. 286.  NRS 374.605 is hereby amended to read as follows:

      374.605  1.  At any time within 3 years after any person is delinquent in the payment of any amount, the [tax commission] department forthwith may collect the amount in the following manner: The [tax commission] department shall seize any property, real or personal, of the person and sell the property, or a sufficient part of it, at public auction to pay the amount due, together with any interest or penalties imposed for the delinquency and any costs incurred on account of the seizure and sale.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1735 (Chapter 748, AB 317)ê

 

      2.  Any seizure made to collect a sales tax due shall be only of the property of the retailer not exempt from execution under the provisions of NRS.

      Sec. 287.  NRS 374.615 is hereby amended to read as follows:

      374.615  1.  At the sale the [tax commission] department shall sell the property in accordance with law and the notice and shall deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests the interests or title of the person liable for the amount in the purchaser.

      2.  The unsold portion of any property seized may be left at the place of sale at the risk of the person liable for the amount.

      Sec. 288.  NRS 374.620 is hereby amended to read as follows:

      374.620  1.  If, upon the sale, the moneys received exceed the total of all amounts, including interest, penalties and costs due the county, the [tax commission] department shall return the excess to the person liable for the amounts and obtain his receipt.

      2.  If any person having an interest in or lien upon the property files with the [tax commission,] department, prior to the sale, notice of his interest or lien, the [tax commission] department shall withhold any excess, pending a determination of the rights of the respective parties thereto by a court of competent jurisdiction.

      3.  If for any reason the receipt of the person liable for the amount is not available, the [tax commission] department shall deposit the excess moneys with the county treasurer, as trustee for the owner, subject to the order of the person liable for the amount, his heirs, successors or assigns.

      Sec. 289.  NRS 374.625 is hereby amended to read as follows:

      374.625  If any retailer liable for any amount under this chapter sells out his business or stock of goods, or quits the business, his successors or assigns shall withhold sufficient of the purchase price to cover such amount until the former owner produces a receipt from the [tax commission] department showing that it has been paid or a certificate stating that no amount is due.

      Sec. 290.  NRS 374.630 is hereby amended to read as follows:

      374.630  1.  If the purchaser of a business or stock of goods fails to withhold the purchase price as required, he becomes personally liable for the payment of the amount required to be withheld by him to the extent of the purchase price, valued in money. Within 60 days after receiving a written request from the purchaser for a certificate, or within 60 days from the date the former owner’s records are made available for audit, whichever period expires the later, but in any event not later than 90 days after receiving the request, the [tax commission] department shall either issue the certificate or mail notice to the purchaser at his address as it appears on the records of the [tax commission,] department, of the amount that must be paid as a condition of issuing the certificate.

      2.  Failure of the [tax commission] department to mail the notice will release the purchaser from any further obligation to withhold the purchase price as above provided.

      3.  The time within which the obligation of a successor may be enforced shall start to run at the time the retailer sells out his business or stock of goods or at the time that the determination against the retailer becomes final, whichever event occurs the later.


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ê1975 Statutes of Nevada, Page 1736 (Chapter 748, AB 317)ê

 

      Sec. 291.  NRS 374.635 is hereby amended to read as follows:

      374.635  1.  If the [tax commission] department determines that any amount, penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the [tax commission] department shall set forth that fact in the records of the [tax commission] department and shall certify to the board of county commissioners the amount collected in excess of the amount legally due and the person from whom it was collected or by whom paid. If approved by the board of county commissioners, the excess amount collected or paid shall be credited on any amounts then due and payable from the person under this chapter, and the balance shall be refunded to the person, or his successors, administrators or executors.

      2.  Any overpayment of the use tax by a purchaser to a retailer who is required to collect the tax and who gives the purchaser a receipt therefor pursuant to NRS 374.190 to 374.260, inclusive, shall be credited or refunded by the county.

      Sec. 292.  NRS 374.640 is hereby amended to read as follows:

      374.640  1.  No refund shall be allowed unless a claim therefor is filed with the [tax commission] department within 3 years from the last day of the month following the close of the quarterly period for which the overpayment was made, or, with respect to determinations made under NRS 374.405 to 374.460, inclusive, within 6 months after the determinations become final, or within 6 months from the date of overpayment, whichever period expires the later.

      2.  No credit shall be allowed after the expiration of the period specified for filing claims for refund unless a claim for credit is filed with the [tax commission] department within such period, or unless the credit relates to a period for which a waiver is given pursuant to NRS 374.435.

      Sec. 293.  NRS 374.660 is hereby amended to read as follows:

      374.660  Within 30 days after disallowing any claim in whole or in part, the [tax commission] department shall serve notice of its action on the claimant in the manner prescribed for service of notice of a deficiency determination.

      Sec. 294.  NRS 374.665 is hereby amended to read as follows:

      374.665  1.  Interest shall be paid upon any overpayment of any amount of tax at the rate of one-half of 1 percent per month from the last day of the calendar month following the quarterly period for which the overpayment was made; but no refund or credit shall be made of any interest imposed upon the person making the overpayment with respect to the amount being refunded or credited.

      2.  The interest shall be paid as follows:

      (a) In the case of a refund, to the last day of the calendar month following the date upon which the person making the overpayment, if he has not already filed a claim, is notified by the [tax commission] department that a claim may be filed or the date upon which the claim is certified to the board of county commissioners, whichever date is the earlier.

      (b) In the case of a credit, to the same date as that to which interest is computed on the tax or amount against which the credit is applied.


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ê1975 Statutes of Nevada, Page 1737 (Chapter 748, AB 317)ê

 

      Sec. 295.  NRS 374.670 is hereby amended to read as follows:

      374.670  If the [tax commission] department determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.

      Sec. 296.  NRS 374.685 is hereby amended to read as follows:

      374.685  1.  Within 90 days after the mailing of the notice of the [tax commission’s] department’s action upon a claim filed pursuant to this chapter, the claimant may bring an action against the [tax commission] department on the grounds set forth in the claim in a court of competent jurisdiction in Carson City for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.

      2.  Failure to bring action within the time specified constitutes a waiver of any demand against the county on account of alleged overpayments.

      Sec. 297.  NRS 374.690 is hereby amended to read as follows:

      374.690  If the [tax commission] department fails to mail notice of action on a claim within 6 months after the claim is filed, the claimant may, prior to the mailing of notice by the [tax commission] department of its action on the claim, consider the claim disallowed and bring an action against the [tax commission] department on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.

      Sec. 298.  NRS 374.700 is hereby amended to read as follows:

      374.700  In any judgment, interest shall be allowed at the rate of 6 percent per annum upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment, or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the [tax commission.] department.

      Sec. 299.  NRS 374.705 is hereby amended to read as follows:

      374.705  A judgment shall not be rendered in favor of the plaintiff in any action brought against the [tax commission] department to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other than the person who paid the amount.

      Sec. 300.  NRS 374.710 is hereby amended to read as follows:

      374.710  The [tax commission] department may recover any refund or part thereof which is erroneously made and any credit or part thereof which is erroneously allowed in an action brought in a court of competent jurisdiction in the county to which the refund is owed, in the name of such county.

      Sec. 301.  NRS 374.720 is hereby amended to read as follows:

      374.720  1.  If any amount in excess of $25 has been illegally determined, either by the person filing the return or by the [tax commission,] department, the [tax commission] department shall certify this fact to the board of county commissioners, and such board shall authorize the cancellation of the amount upon the records of the [tax commission.] department.

      2.  If an amount not exceeding $25 has been illegally determined, either by the person filing a return or by the [tax commission,] department, the [tax commission,] department, without certifying this fact to such board, shall authorize the cancellation of the amount upon the records of the [tax commission.]


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ê1975 Statutes of Nevada, Page 1738 (Chapter 748, AB 317)ê

 

such board, shall authorize the cancellation of the amount upon the records of the [tax commission.] department.

      Sec. 302.  NRS 374.725 is hereby amended to read as follows:

      374.725  1.  The [tax commission] department shall enforce the provisions of this chapter and may prescribe, adopt and enforce [rules and] regulations relating to the administration and enforcement of this chapter.

      2.  The [tax commission] department may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.

      Sec. 303.  NRS 374.735 is hereby amended to read as follows:

      374.735  The [tax commission] department may employ accountants, auditors, investigators, assistants and clerks necessary for the efficient administration of this chapter, and may delegate authority to its representatives to conduct hearings, prescribe regulations or perform any other duties imposed by this chapter.

      Sec. 304.  NRS 374.740 is hereby amended to read as follows:

      374.740  1.  Every seller, every retailer, and every person storing, using or otherwise consuming in a county tangible personal property purchased from a retailer shall keep such records, receipts, invoices and other pertinent papers in such form as the [tax commission] department may require.

      2.  Every such seller, retailer or person who files the returns required under this chapter shall keep such records for not less than 4 years from the making of such records unless the [tax commission] department in writing sooner authorizes their destruction.

      3.  Every such seller, retailer or person who fails to file the returns required under this chapter shall keep such records for not less than 8 years from the making of such records unless the [tax commission] department in writing sooner authorizes their destruction.

      Sec. 305.  NRS 374.745 is hereby amended to read as follows:

      374.745  The [tax commission,] department, or any person authorized in writing by it, may examine the books, papers, records and equipment of any person selling tangible personal property and any person liable for the use tax and may investigate the character of the business of the person in order to verify the accuracy of any return made, or, if no return is made by the person, to ascertain and determine the amount required to be paid.

      Sec. 306.  NRS 374.750 is hereby amended to read as follows:

      374.750  In administration of the use tax, the [tax commission] department may require the filing of reports by any person or class of persons having in his or their possession or custody information relating to sales of tangible personal property, the storage, use or other consumption of which is subject to the tax. The report shall:

      1.  Be filed when the [tax commission] department requires.

      2.  Set forth the names and addresses of purchasers of the tangible personal property, the sales price of the property, the date of sale, and such other information as the [tax commission] department may require.

      Sec. 307.  NRS 374.755 is hereby amended to read as follows:

      374.755  1.  It [shall be] is a misdemeanor for any member of the Nevada tax commission or official or employee of the [tax commission] department to make known in any manner whatever the business affairs, operations or information obtained by an investigation of records and equipment of any retailer or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures or any particular thereof, set forth or disclosed in any return, or to permit any return or copy thereof, or any book containing any abstract or particulars thereof to be seen or examined by any person not connected with the [tax commission.]


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1739 (Chapter 748, AB 317)ê

 

operations or information obtained by an investigation of records and equipment of any retailer or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures or any particular thereof, set forth or disclosed in any return, or to permit any return or copy thereof, or any book containing any abstract or particulars thereof to be seen or examined by any person not connected with the [tax commission.] department.

      2.  The governor may, however, by general or special order, authorize examination of the records maintained by the [tax commission] department under this chapter by other state officers, by tax officers of another state, by the Federal Government, if a reciprocal arrangement exists, or by any other person. The information so obtained pursuant to the order of the governor shall not be made public except to the extent and in the manner that the order may authorize that it be made public.

      3.  Successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, may be given information as to the items included in the measure and amounts of any unpaid tax or amounts of tax required to be collected, interest and penalties.

      Sec. 308.  NRS 374.760 is hereby amended to read as follows:

      374.760  Any retailer or other person who fails or refuses to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the [tax commission,] department, or who renders a false or fraudulent return, [shall be] is guilty of a misdemeanor and subject to a fine of not exceeding $500 for each offense.

      Sec. 309.  NRS 374.785 is hereby amended to read as follows:

      374.785  1.  All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to counties under this chapter shall be paid to the [tax commission] department in the form of remittances payable to the [Nevada tax commission.] department.

      2.  The [tax commission] department shall transmit the payments to the state treasurer to be deposited in the state treasury to the credit of the local school support tax fund hereby created.

      3.  The state controller, acting upon the collection data furnished by the [secretary of the tax commission,] department, shall, each month, from the local school support tax fund:

      (a) Transfer 1 percent of all fees, taxes, interest and penalties collected in each county during the preceding month to the general fund in the state treasury as compensation to the state for the costs of collecting the tax for the counties.

      (b) Determine for each county treasurer the amount of money equal to the fees, taxes, interest and penalties collected in the county pursuant to this chapter during the preceding month less the amount transferred to the general fund of the state pursuant to paragraph (a) of this subsection.

      (c) Transfer the total amount of taxes collected pursuant to this chapter during the preceding month from out-of-state businesses not maintaining a fixed place of business within this state to the state distributive school fund.

      (d) Remit the amount owed to each county by remitting such moneys to the credit of the county school district fund.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1740 (Chapter 748, AB 317)ê

 

      Sec. 310.  NRS 374.790 is hereby amended to read as follows:

      374.790  The remedies of a county provided for in this chapter are cumulative, and no action taken by the [tax commission,] department, the attorney general or a district attorney constitutes an election by the county to pursue any remedy to the exclusion of any other remedy for which provision is made in this chapter.

      Sec. 311.  NRS 374.795 is hereby amended to read as follows:

      374.795  In all proceedings under this chapter the [tax commission] department may act for and on behalf of the counties of the State of Nevada.

      Sec. 312.  NRS 375.080 is hereby amended to read as follows:

      375.080  The [Nevada tax commission] department may prescribe such [rules and] regulations as it may deem necessary to carry out the purposes of this chapter.

      Sec. 313.  NRS 377.020 is hereby amended to read as follows:

      377.020  As used in this chapter, unless the context requires otherwise:

      1.  “City” means an incorporated city or incorporated town.

      2.  “County” includes Carson City.

      [3.  “Tax commission” means the Nevada tax commission.]

      Sec. 314.  NRS 377.040 is hereby amended to read as follows:

      377.040  Any city-county relief tax ordinance enacted under this chapter shall include provisions in substance as follows:

      1.  A provision imposing a tax upon retailers at the rate of one-half of 1 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail, or stored, used or otherwise consumed, in a county.

      2.  Provisions substantially identical to those of the Local School Support Tax Law, insofar as applicable.

      3.  A provision that all amendments to the provisions of the Local School Support Tax Law subsequent to the date of enactment of the ordinance, not inconsistent with this chapter, shall automatically become a part of the city-county relief tax ordinance of the county.

      4.  A provision that the county shall contract prior to the effective date of the city-county relief tax ordinance with the [tax commission] department to perform all functions incident to the administration or operation of the city-county relief tax.

      Sec. 315.  NRS 377.050 is hereby amended to read as follows:

      377.050  1.  All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to counties under this chapter shall be paid to the [tax commission] department in the form of remittances made payable to the [Nevada tax commission.] department.

      2.  The [tax commission] department shall transmit the payments to the state treasurer to be deposited in the state treasury to the credit of the city-county relief tax fund hereby created.

      3.  The state controller, acting upon the collection data furnished by the [secretary of the tax commission,] department, shall monthly:

      (a) Transfer from the city-county relief tax fund 1 percent of all fees, taxes, interests and penalties collected in each county during the preceding month to the general fund in the state treasury as compensation to the state for the cost of collecting the tax for the counties.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1741 (Chapter 748, AB 317)ê

 

      (b) Determine for each county an amount of money equal to the sum of:

             (1) Any fees, taxes, interest and penalties collected in that county pursuant to this chapter during the preceding month, less the amount transferred to the general fund of the state pursuant to paragraph (a) of this subsection; and

             (2) That proportion of the total amount of taxes collected pursuant to this chapter during the preceding month from out-of-state businesses not maintaining a fixed place of business within this state which the population of that county bears to the total population of all counties which have in effect a city-county relief tax ordinance.

      (c) Remit the amount determined for each county in the following manner:

             (1) If there is one incorporated city in the county, apportion such moneys between the city and the county general fund in proportion to the respective populations of the city and the unincorporated area of the county.

             (2) If there are two or more cities in the county, apportion all such moneys among the cities in proportion to their respective populations.

             (3) If there are no incorporated cities in the county, remit the entire amount to the county treasurer for deposit in the county general fund.

      4.  The provisions of subsection 3 do not apply to Carson City, where the treasurer shall deposit the entire amount determined to the city and received from the state controller in the general fund.

      5.  Population shall be determined by the last preceding national census of the Bureau of the Census of the United States Department of Commerce.

      Sec. 316.  NRS 377.060 is hereby amended to read as follows:

      377.060  The [tax commission] department may redistribute any tax, penalty and interest distributed to a county entitled thereto, but no such redistribution may be made as to amounts originally distributed more than 6 months prior to the date on which the [tax commission] department obtains knowledge of the improper distribution.

      Sec. 317.  NRS 377.070 is hereby amended to read as follows:

      377.070  In any proceeding under any ordinance enacted pursuant to this chapter, the [tax commission] department may act for and on behalf of the county which has enacted that ordinance.

      Sec. 318.  NRS 387.124 is hereby amended to read as follows:

      387.124  1.  On or before August 1, November 1, February 1 and May 1 of each year, the state controller shall render to the superintendent of public instruction a statement of the moneys in the state treasury subject to distribution to the several school districts of the state as provided in this section.

      2.  Immediately after the state controller has made his quarterly report, the state board of education shall apportion the state distributive school fund among the several county school districts in the following manner:

      (a) Basic support of each school district shall be computed by:

             (1) Multiplying the basic support guarantee per pupil established in NRS 387.122 by the sum of:


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1742 (Chapter 748, AB 317)ê

 

             (I) Six-tenths the count of pupils enrolled in the kindergarten department on the last day of the first school month of the school year.

             (II) The count of pupils enrolled in grades 1 to 12, inclusive, on the last day of the first school month of the school year.

             (III) The count of handicapped minors 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 year.

             (IV) The count of children detained in detention homes and juvenile forestry camps receiving instruction pursuant to the provisions of NRS 388.550 to 388.580, inclusive, on the last day of the first school month of the school year.

             (V) One-fourth the average daily attendance—highest 3 months of part-time pupils enrolled in classes and taking courses necessary to receive a high school diploma.

             (2) Multiplying the number of special education program units maintained and operated by the amount per program established in NRS 387.122.

             (3) Adding the amounts computed in subparagraphs (1) and (2) of this paragraph.

      (b) The availability of local funds shall be determined, which local funds shall be the sum of:

             (1) The amount computed by multiplying .007 times the assessed valuation of the school district as certified by the [Nevada tax commission] department of taxation for the concurrent school year; and

             (2) The proceeds of the local school support tax imposed by chapter 374 of NRS. The [Nevada tax commission] department of taxation shall furnish an estimate of such proceeds to the state board of education on or before July 15 for the fiscal year then begun, and the state board of education shall adjust the final apportionment of the concurrent school year to reflect any difference between such estimate and actual receipts.

      (c) Apportionment computed on a yearly basis shall consist of the difference between the basic support as computed in paragraph (a) of this subsection and the local funds available as computed in paragraph (b) of this subsection, but no apportionment shall be less than 10 percent of basic support.

      (d) Apportionment shall be paid quarterly at the times provided in subsection 1, each quarterly payment to consist of approximately one-fourth of the yearly apportionment as computed in paragraph (c) of this subsection. The first quarterly apportionment based on an estimated number of pupils and special education program units and succeeding quarterly apportionments shall be subject to adjustment from time to time as the need therefor may appear. A final apportionment shall be computed as soon as practicable following the close of the school year, but not later than August 1. The final computation shall be based upon the actual counts of pupils and programs specified to be made for that school year pursuant to paragraph (a) of this subsection, and within limits specified in NRS 387.122, except that for any year when the total enrollment of pupils and children described in paragraphs (a), (b), (c) and (d) of subsection 1 of NRS 387.123 is greater on the last day of any school month after the second school month and such increase in enrollment shows at least a 3 percent gain, then basic support as computed from first month enrollment will be increased 2 percent; furthermore, if such increase in enrollment shows at least a 6 percent gain, then basic support as computed from first month enrollment will be increased an additional 2 percent.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1743 (Chapter 748, AB 317)ê

 

any school month after the second school month and such increase in enrollment shows at least a 3 percent gain, then basic support as computed from first month enrollment will be increased 2 percent; furthermore, if such increase in enrollment shows at least a 6 percent gain, then basic support as computed from first month enrollment will be increased an additional 2 percent. If the final computation of apportionment for any school district exceeds the actual amount paid to such school district during the school year, the additional amount due shall be paid before September 1. If the final computation of apportionment for any school district is less than the actual amount paid to such school district during the school year, the amount of overpayment shall be deducted from the next apportionment payable to such school district. If the amount of overpayment is greater than the next apportionment payable, the difference shall be repaid to the state distributive school fund by the school district before September 1.

      (e) For any year when the average daily attendance-highest 3 months of a school district in any category is less than the average daily attendance-highest 3 months in such category during the prior year, and such lesser average daily attendance-highest 3 months was not anticipated at the time estimates were made by the superintendent of the county school district in June of the preceding school year, the superintendent of public instruction may authorize additional apportionments in amounts such that the total of all apportionments for the year do not exceed the total apportionment for the year that would be computed by substituting the average daily attendance-highest 3 months of the prior year in the category so affected for the average daily attendance-highest 3 months of the current year in the category so affected. As a condition precedent to such authorization, the superintendent of the county school district shall deliver to the superintendent of public instruction a request setting forth the reasons why the additional apportionment is necessary to the financial support of the school district, and the superintendent of public instruction shall review such request. As used in this paragraph, “category” means any one of the groups of persons separately described in paragraphs (a), (b), (c) and (d) of subsection 1 of NRS 387.123.

      (f) The board of trustees of any school district in this state whose estimated receipts from all sources provided by this chapter and chapter 374 of NRS, including any additional apportionment made pursuant to paragraph (e) are less for any fiscal year because of reduced average daily attendance or reduced local income, or both, than the total estimated receipts from such sources in the final approved budget for such fiscal year, and which cannot therefore provide a minimum program of education and meet its contract obligations, may apply for emergency financial assistance from the state distributive school fund and may be granted such assistance upon compliance with the following conditions and procedures:

             (1) The tax levy for the applying district shall be the maximum of $1.50 for operating costs as authorized by law, not including any special tax authorized by the provisions of NRS 387.290.

             (2) Such application shall be made to the state board of education in such form as shall be prescribed by the superintendent of public instruction, and in accordance with guidelines for evaluating needs for emergency financial assistance as established by the state board of education.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1744 (Chapter 748, AB 317)ê

 

instruction, and in accordance with guidelines for evaluating needs for emergency financial assistance as established by the state board of education.

             (3) Before acting on any such application, the state board of education and state board of examiners, jointly, shall determine the difference between the total amount of money appropriated and authorized for expenditure during the current biennium from the state distributive school fund and the total amount of money estimated to be payable from such fund during the biennium pursuant to paragraphs (c) and (e), and shall make no distribution in excess of such difference.

             (4) The state board of education shall review each application and shall by resolution find the least amount of additional money, if any, which it deems necessary to enable the board of trustees of the applying school district to provide a minimum educational program and meet its irreducible contract obligations. In making such determination, the state board of education shall consider also the amount available in the distributive school fund and the anticipated amount of future applications, so that no deserving school district will be wholly denied relief.

             (5) If the state board of education finds that emergency assistance should be granted to an applying school district, it shall transmit its resolution finding such amount to the state board of examiners, along with a report of its then-current estimate of the total requirements to be paid from the state distributive school fund during the then-current fiscal year.

             (6) The state board of examiners shall independently review each resolution so transmitted by the state board of education, may require the submission of such additional justification as it deems necessary, and shall find by resolution the amount of emergency assistance, if any, to be granted. The board may defer, and subsequently grant or deny, any part of a request.

             (7) The state board of examiners shall transmit one copy of its finding to the state board of education and one copy to the state controller. Upon receipt of a claim pursuant to a grant of emergency assistance, such claim shall be paid from the state distributive school fund as other claims against the state are paid.

             (8) Money received by a school district pursuant to a grant of relief may be expended only in accordance with the approved budget of such school district for the fiscal year for which such grant is made. No formal action to incorporate the money so received in the approved budget is required, but such receipts shall be reported as other receipts are reported and explained in a footnote as emergency loans are explained.

             (9) The state board of education shall transmit to the legislature a report of each and every grant of emergency assistance paid pursuant to this paragraph.

      3.  Pupils who are excused from attendance at examinations or have completed their work in accordance with the rules of the board of trustees shall be credited with attendance during that period.

      Sec. 319.  NRS 409.100 is hereby amended to read as follows:

      409.100  1.  The advance right-of-way acquisition and management agency is hereby created to supervise the administration of the provisions of this chapter.


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ê1975 Statutes of Nevada, Page 1745 (Chapter 748, AB 317)ê

 

of this chapter. The agency shall consist of the secretary of state, the chief of the budget division of the department of administration, the state highway engineer, the director of the department of commerce and the executive director of the [division of assessment standards of the Nevada tax commission.] department of taxation.

      2.  The agency, with the approval of a majority of its members, may acquire by purchase or condemnation any real or personal property which the engineer deems necessary for improvements or future needs of the state highway system.

      3.  The engineer may act as agent for the agency to acquire such property in the name of the agency.

      Sec. 320.  NRS 450.240 is hereby amended to read as follows:

      450.240  1.  In all counties where a tax for the establishment and maintenance of a public hospital has been authorized, or is hereafter authorized, by a majority of the voters voting for a bond issue in accordance with law, the supervision, management, government and control of the county hospital shall vest in and be exercised by the board of hospital trustees for the county public hospital, and the institution shall thereafter be operated by the board of hospital trustees.

      2.  In all such counties, the supervision of the county isolation hospital, county home for the indigent sick, county workhouse for indigents, and the county poor farm, or any of them, may, at the discretion of the board of county commissioners, be vested in and exercised by the board of hospital trustees, and such institution or institutions may thereafter be operated by the board of hospital trustees.

      3.  Annually, upon the request of the board of hospital trustees, the board of county commissioners may levy a tax for the maintenance and operation of the county public hospital or other institutions named in subsection 2.

      4.  The resolution adopted by the board of county commissioners imposing a tax levy for a county public hospital shall state:

      (a) The portion of the levy which is necessary to retire hospital bonds and any other outstanding hospital securities, and to pay interest thereon;

      (b) The portion of the levy which is necessary to pay for the care of indigent patients; and

      (c) The portion of the levy which is necessary to pay for the cost of new equipment, replacement of old equipment and other improvements to the hospital not covered by specific bond issues or other securities and not included in the cost of care of indigent patients as provided in paragraph (b). The cost shall be prorated to the county in accordance with the number of patient days of care of county patients.

      5.  The board of county commissioners may not levy a tax for the care of indigents in the county public hospital as a hospital expense unless the levy and its justification are included in the hospital fund budget as submitted to the [Nevada tax commission] department of taxation as provided by law.

      Sec. 321.  NRS 481.180 is hereby amended to read as follows:

      481.180  The duties of the personnel of the Nevada highway patrol are:

      1.  To police the public highways of this state, and to enforce and to aid in enforcing thereon all the traffic laws of the State of Nevada.


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ê1975 Statutes of Nevada, Page 1746 (Chapter 748, AB 317)ê

 

aid in enforcing thereon all the traffic laws of the State of Nevada. They have the powers of peace officers:

      (a) When enforcing traffic laws; and

      (b) With respect to all other laws of this state when:

             (1) In the apprehension or pursuit of an offender or suspected offender;

             (2) Making arrests for crimes committed in their presence or upon or adjacent to the highways of this state; or

             (3) Making arrests pursuant to a warrant in the officer’s possession or communicated to him.

      2.  To investigate accidents on all primary and secondary highways within the State of Nevada resulting in personal injury, property damage or death, and to gather evidence for the purpose of prosecuting the person or persons guilty of any violation of the law contributing to the happening of such accident.

      3.  To act as field agents and inspectors in the enforcement of the motor vehicle registration law (chapter 482 of NRS).

      4.  To act as field agents, inspectors and instructors in carrying out the provisions of the operators’ licensing law (chapter 483 of NRS).

      5.  To act as field agents and inspectors of the department of motor vehicles in the enforcement of the motor vehicle carrier law (chapter 706 of NRS).

      6.  To act as field agents and inspectors of the [Nevada tax commission] department of taxation in the enforcement of the laws of this state relating to the imposition and collection of taxes on gasoline used in and for motor vehicles on the public highways of this state (chapter 365 of NRS).

      7.  To act as field agents and inspectors of the [Nevada tax commission until July 1, 1959, and thereafter of the] department of motor vehicles in the enforcement of chapter 366 of NRS relating to the imposition and collection of taxes on special fuels used in and for motor vehicles on the public highways of this state.

      8.  To act as field agents and inspectors in the enforcement of the laws relating to motor vehicle safety responsibility, motorcycles and garages, repair shops and parking area keepers (chapters 485, 486 and 487 of NRS).

      9.  To perform such other duties in connection with each and all of the above-specified duties, and consistent therewith, as may be imposed by the director of the department of motor vehicles.

      Sec. 322.  NRS 482.225 is hereby amended to read as follows:

      482.225  1.  Whenever application [shall be] is made to the department for registration of a vehicle purchased outside the state and not previously registered within this state where the registrant or owner at the time of purchase was not a resident of or employed in this state, the department shall notify the representative of the [Nevada tax commission] department of taxation or [the commission’s] its agent of the owner’s or registrant’s intent to register such vehicle. The [commission’s] representative of the department of taxation or its agent shall determine and collect any use tax due, and shall remit the taxes he collects to the [Nevada tax commission.] department of taxation.


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ê1975 Statutes of Nevada, Page 1747 (Chapter 748, AB 317)ê

 

      2.  If the registrant or owner of the vehicle was a resident of the state, or employed within the state, at the time of the purchase of such vehicle, it shall be presumed that such vehicle was purchased for use within the state and the representative or agent of the [Nevada tax commission] department of taxation shall collect such tax and remit it to the [Nevada tax commission.] department of taxation.

      3.  Until notified by the [Nevada tax commission’s] representative of the department of taxation or its agent of payment of or exemption from the tax, the department shall refuse to register the vehicle.

      4.  In counties with a population of 100,000 or more, where the department has established branch offices, space shall be provided by the department for a representative of the [Nevada tax commission,] department of taxation, who shall determine and collect the use tax on vehicles as provided in subsections 1 and 2. In any county with a population of less than 100,000, as determined by the last preceding national census compiled by the Bureau of the Census of the United States Department of Commerce, the [commission] department of taxation may designate the county assessor, the department or the agent of the department as the agent of the [Nevada tax commission] department of taxation for the collection of use tax.

      5.  For purposes of collection of use tax under the provisions of chapter 372 of NRS, the [Nevada tax commission] department of taxation may designate the department as agent.

      6.  If the taxpayer can controvert the presumption stated in subsection 2 that he purchased the vehicle for use in this state, he must pay the tax to the [Nevada tax commission’s representative,] representative of the department of taxation, and must substantiate his claim for exemption by a statement in writing, signed by the registrant or owner, or his authorized representative, and forward such statement to the [Nevada tax commission] department of taxation together with his claim for refund of tax erroneously or illegally collected.

      7.  If the [Nevada tax commission] department of taxation finds that the tax has been erroneously or illegally collected, such tax shall be refunded as provided in NRS 372.630 to 372.720, inclusive.

      Sec. 323.  NRS 488.075 is hereby amended to read as follows:

      488.075  1.  The owner of each motorboat requiring numbering by this state shall file an application for number and for a certificate of ownership with the department on forms approved by it accompanied by proof of payment of Nevada sales or use tax as evidenced by proof of sale by a Nevada dealer or by a certificate of use tax paid issued by the [Nevada tax commission,] department of taxation, or by proof of exemption from such taxes as provided in NRS 372.320, and by such evidence of ownership as the department may require. The department shall not issue a number, a certificate of number or a certificate of ownership until such evidence is presented to it.

      2.  The application shall be signed by the owner of the motorboat and shall be accompanied by a fee of $3 for the certificate of number and a fee of $3 for the certificate of ownership. All fees received by the department under the provisions of this chapter shall be deposited in the fish and game fund and shall be expended only for the administration and enforcement of the provisions of this chapter.


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ê1975 Statutes of Nevada, Page 1748 (Chapter 748, AB 317)ê

 

enforcement of the provisions of this chapter. Upon receipt of the application in approved form, the department shall:

      (a) Enter the same upon the records of its office and issue to the applicant a certificate of number stating the number awarded to the motorboat, a certificate of ownership stating the same information and the name and address of the registered owner and the legal owner.

      (b) Immediately give written notice to the county assessor of the county wherein such motorboat is situated, which notice shall contain the name and address of the owner and identifying information concerning such motorboat.

      3.  The owner shall paint on or attach to each side of the bow of the motorboat the identification number in such manner as may be prescribed by rules and regulations of the department in order that it may be clearly visible. The number shall be maintained in legible condition. If an agency of the United States Government has in force an overall system of identification numbering for motorboats within the United States, the regulations of the department as to size, color and type of number shall be in conformity therewith.

      4.  The certificate of number shall be pocket size and shall be available at all times for inspection on the motorboat for which issued, whenever such motorboat is in operation.

      5.  The department shall provide by regulation for the issuance of numbers to manufacturers and dealers which may be used interchangeably upon motorboats operated by such manufacturers and dealers in connection with the demonstration, sale or exchange of such motorboats. The fee for each such number shall be $3.

      Sec. 324.  NRS 494.042 is hereby amended to read as follows:

      494.042  1.  Notwithstanding the provisions of NRS 365.330, all excise taxes described in NRS 494.041 shall be so earmarked by the [Nevada tax commission] department of taxation prior to delivery to the state treasurer.

      2.  All licensed dealers who handle aviation fuels shall report on such forms and in such detail as the [Nevada tax commission] department of taxation may require.

      3.  The [Nevada tax commission] department of taxation shall separately record the amount of all such excise taxes received from within each county.

      4.  The amount of such excise taxes so delivered to the state treasurer shall be placed to the credit of an account to be known as the aviation fuels tax refund account.

      Sec. 325.  NRS 494.043 is hereby amended to read as follows:

      494.043  1.  Claims for refunds of taxes paid on fuels used as aviation fuels shall be made within the time and in the manner provided in NRS 365.370 to 365.440, inclusive.

      2.  Notwithstanding the provisions of NRS 365.430, all such claims shall be paid from the aviation fuels tax refund account upon claims presented by the [Nevada tax commission,] department of taxation, approved by the state board of examiners and allowed and paid as other claims against the state are paid.

      Sec. 326.  NRS 590.120 is hereby amended to read as follows:


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ê1975 Statutes of Nevada, Page 1749 (Chapter 748, AB 317)ê

 

      590.120  1.  Every person, or any officer, agent or employee thereof, shipping or transporting any gasoline or lubricating oil into this state for sale or consignment, or with intent to sell or consign the same, shall pay to the [Nevada tax commission] department of taxation an inspection fee of one-twentieth of a cent per gallon for every gallon of gasoline or lubricating oil so shipped or transported into the state, or that is held for sale within this state; but nothing in this section shall be construed to require the payment of an inspection fee on any shipment or consignment of gasoline or lubricating oil when such inspection fee has already been paid.

      2.  On or before the 25th day of each calendar month, every person, or any officer, agent or employee thereof, required to pay the inspection fee mentioned in subsection 1 shall send to the [Nevada tax commission] department of taxation a correct report of the gasoline or oil volumes for the preceding month, and such report shall include a list of distributors or retailers distributing or selling the products. Such report shall be accompanied by the fees herein required due the state on such gasoline and lubricating oil.

      3.  Failure to send such report and remittance as specified in subsections 1 and 2 shall be a violation of NRS 590.010 to 590.150, inclusive, punishable as provided in NRS 590.150.

      Sec. 327.  NRS 590.130 is hereby amended to read as follows:

      590.130  All inspection fees received by the [Nevada tax commission] department of taxation shall be deposited [in the general fund in the state treasury,] with the state treasurer for credit to the state general fund, and all expenses incurred in carrying out the provisions of NRS 590.010 to 590.150, inclusive, shall be paid out of funds provided by direct legislative appropriation.

      Sec. 328.  NRS 360.040, 360.150, 360.160, 360.170, 360.175, 360.190, 361.813, 365.090, 369.120, 370.050, 374.095, 374.730 and 494.045 are hereby repealed.

      Sec. 329.  Those persons with matters pending before the Nevada tax commission or before its hearing officers or staff shall retain all prior rights and status with the department of taxation.

      Sec. 329.5.  Section 1 of chapter 430, Statutes of Nevada 1975, is hereby amended to read as follows:

      Section 1.  NRS 488.075 is hereby amended to read as follows:

      488.075  1.  The owner of each motorboat requiring numbering by this state shall file an application for number and for a certificate of ownership with the department on forms approved by it accompanied by proof of payment of Nevada sales or use tax as evidenced by proof of sale by a Nevada dealer or by a certificate of use tax paid issued by the department of taxation, or by proof of exemption from such taxes as provided in NRS 372.320, and by such evidence of ownership as the department may require. The department shall not issue a number, a certificate of number or a certificate of ownership until such evidence is presented to it.

      2.  The application shall be signed by the owner of the motorboat and shall be accompanied by a fee of [$3] $5 for the certificate of number and a fee of [$3] $5 for the certificate of ownership. All fees received by the department under the provisions of this chapter shall be deposited in the fish and game fund and shall be expended only for the administration and enforcement of the provisions of this chapter.


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ê1975 Statutes of Nevada, Page 1750 (Chapter 748, AB 317)ê

 

the fish and game fund and shall be expended only for the administration and enforcement of the provisions of this chapter. Upon receipt of the application in approved form, the department shall:

      (a) Enter the same upon the records of its office and issue to the applicant a certificate of number stating the number awarded to the motorboat, a certificate of ownership stating the same information and the name and address of the registered owner and the legal owner.

      (b) Immediately give written notice to the county assessor of the county wherein such motorboat is situated, which notice shall contain the name and address of the owner and identifying information concerning such motorboat.

      3.  The owner shall paint on or attach to each side of the bow of the motorboat the identification number in such manner as may be prescribed by rules and regulations of the department in order that it may be clearly visible. The number shall be maintained in legible condition. If an agency of the United States Government has in force an overall system of identification numbering for motorboats within the United States, the regulations of the department as to size, color and type of number shall be in conformity therewith.

      4.  The certificate of number shall be pocket size and shall be available at all times for inspection on the motorboat for which issued whenever such motorboat is in operation.

      5.  The department shall provide by regulation for the issuance of numbers to manufacturers and dealers which may be used interchangeably upon motorboats operated by such manufacturers and dealers in connection with the demonstration, sale or exchange of such motorboats. The fee for each such number shall be [$3.] $5.

      Sec. 330.  Section 3 of chapter 343, Statutes of Nevada 1975, is hereby amended to read as follows:

      Section 3.  1.  A claim may be filed with the assessor of the county in which the claimant’s home is located.

      2.  The claim shall be made under oath or affirmation and filed in such form and content, and accompanied by such proof, as the [commission] department may prescribe pursuant to NRS 361.800 to 361.877, inclusive, and sections 2 to 15, inclusive, of this act.

      3.  The county assessor shall furnish the appropriate form or forms to each claimant.

      Sec. 330.1.  Section 7 of chapter 343, Statutes of Nevada 1975, is hereby amended to read as follows:

      Section 7.  1.  After the county auditor extends the secured tax roll, he shall adjust the roll to show the percentage discounts, the dollar allowances and the amounts of tax, if any, remaining due as a result of homeowners’ claims granted under subsection 1 of NRS 361.833.

      2.  By not later than June 1 of the assessment year, the county auditor shall deliver the extended tax roll, so adjusted, to the ex officio tax receiver of the county and shall also send the [commission] department a statement itemizing the adjustments.

      Sec. 330.2.  Section 8 of chapter 343, Statutes of Nevada 1975, is hereby amended to read as follows:

      Section 8.  1.  The ex officio tax receiver of the county shall make such corresponding adjustments to the individual property tax bills, prepared from the secured tax rolls, as are necessary to notify the homeowners of the allowances granted them under subsection 1 of NRS 361.833.


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ê1975 Statutes of Nevada, Page 1751 (Chapter 748, AB 317)ê

 

such corresponding adjustments to the individual property tax bills, prepared from the secured tax rolls, as are necessary to notify the homeowners of the allowances granted them under subsection 1 of NRS 361.833.

      2.  After June 1, but not later than June 15, of each assessment year, the ex officio tax receiver shall send a demand to the [commission] department for reimbursement of his county in the aggregate amount of such homeowners’ allowances granted for that year.

      Sec. 330.3.  Section 9 of chapter 343, Statutes of Nevada 1975, is hereby amended to read as follows:

      Section 9.  1.  After granting the claim of a homeowner whose home is placed upon the unsecured roll, the county assessor shall determine the amount of assistance to be allowed the claimant under subsection 2 of NRS 361.833 and shall credit the claimant’s individual property tax account accordingly.

      2.  The county assessor shall send the [commission] department a statement itemizing the allowances furnished to each such claimant for each assessment year and shall demand reimbursement of the county in the aggregate amount of the allowances.

      Sec. 330.4.  Section 10 of chapter 343, Statutes of Nevada 1975, is hereby amended to read as follows:

      Section 10.  Upon receiving a home renter’s claim, the county assessor shall forward it to the [commission.] department.

      Sec. 330.5.  Section 11 of chapter 343, Statutes of Nevada 1975, is hereby amended to read as follows:

      Section 11.  1.  Upon verification and audit of each statement form a county concerning homeowners’ claims granted for an assessment year, the [commission] department shall authorize reimbursement [of] to the county by the state.

      2.  The reimbursement shall be paid out of the funds appropriated to the senior citizens’ property tax assistance account, in the same manner as other moneys in the state treasury are disbursed.

      3.  The reimbursement due on a statement submitted under subsection 2 of section 7 of this act shall be authorized by the [commission] department not later than July 31 next following the assessment year for which the allowances were granted. Warrants for such reimbursement shall be issued to the ex officio tax receiver of the county not later than August 15 of each such year.

      4.  The reimbursement due on a statement submitted under subsection 2 of section 9 of this act shall be authorized promptly by the [commission.] department. Warrants for such reimbursement shall be issued to the county ex officio tax receiver.

      5.  If, prior to issuing a county’s reimbursement, the [commission] department disallows through audit any claim a county assessor has allowed, the [commission] department shall adjust the county’s reimbursement accordingly. In the event the [commission] department has already reimbursed the county for its statement of claims, the [commission] department shall make a demand on the county for the return of that amount of overpayment. If the county fails to return the overpayment within a reasonable time after demand, the [commission] department may bring a civil action to recover such overpayment or, in the alternative, may withhold the amount of the overpayment from subsequent reimbursements.


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ê1975 Statutes of Nevada, Page 1752 (Chapter 748, AB 317)ê

 

alternative, may withhold the amount of the overpayment from subsequent reimbursements.

      6.  If the [commission] department determines that audits of claims are needed for the purpose of determining if a county assessor accurately processed claims and calculated discounts, and if [commission] department personnel are not capable of auditing a sufficient number of the claims, then the [commission] department may expend not more than $20,000 of the moneys in the senior citizens’ property tax assistance account for the purpose of contracting with qualified individuals to assist in conducting such audit.

      Sec. 330.6.  Section 12 of chapter 343, Statutes of Nevada 1975, is hereby amended to read as follows:

      Section 12.  Upon verification and audit of each home renter’s claim for an assessment year, and not later than November 15 next following that year, the [commission] department shall authorize the claim to be paid by the state from the funds appropriated to the senior citizens’ property tax assistance account, in the same manner as other moneys in the state treasury are disbursed. Warrants for the amounts determined to be due on the home renters’ claims shall be issued directly to the individual claimants.

      Sec. 330.7.  Section 14 of chapter 343, Statutes of Nevada 1975, is hereby amended to read as follows:

      Section 14.  Any grant of assistance under an improper claim may be revoked by the county assessor or [commission] department within 2 years after the filing of the claim. When a grant is revoked, the claimant shall make restitution to the state or county for any assistance he has received under the improper claim, and the state or the county shall take all proper action to collect the amount of the assistance as a debt.

      Sec. 331.  Section 1 of chapter 264, Statutes of Nevada 1975, is hereby amended to read as follows:

      Section 1.  NRS 361.077 is hereby amended to read as follows:

      361.077  1.  All property, both real and personal, owned by any individual, group of individuals, partnership, firm, company, corporation, association, trust, estate or other legal entity is exempt from taxation to the extent that such property is used as:

      (a) A facility, device or method for the control of air or water pollution; or

      (b) Part of a permanently installed irrigation system of pipes or concrete-lined ditches and headgates to increase efficiency and conservation in the use of water, when such water is to be used for irrigation and agricultural purposes on land devoted to agricultural purposes by the owner of such pipes or concrete-lined ditches.

      2.  As used in this section, “facility, device or method for the control of air or water pollution” means any land, structure, building, installation, excavation, machinery, equipment or device or any addition to, reconstruction, replacement, or improvement of land or an existing structure, building, installation, excavation, machinery, equipment or device used, constructed, acquired or installed after January 1, 1965, if the primary purpose of such use, construction, acquisition or installation is compliance with law or standards required by any environmental protection agency, authorized by and acting under the authority of the United States or the State of Nevada or any of its political subdivisions, for the prevention, control or reduction of air or water pollution.


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ê1975 Statutes of Nevada, Page 1753 (Chapter 748, AB 317)ê

 

authorized by and acting under the authority of the United States or the State of Nevada or any of its political subdivisions, for the prevention, control or reduction of air or water pollution.

      3.  As used in this section, “facility, device or method for the control of air or water pollution” does not include:

      (a) Air conditioners, septic tanks or other facilities for human waste, nor any property installed, constructed or used for the moving of sewage to the collection facilities of a public or quasi-public sewage system.

      (b) Any facility or device having a value of less than $1,000 at the time of its construction, installation or first use.

      (c) Any facility or device which produces a net profit to the owner or operator thereof from the recovery and sale or use of a tangible product or byproduct, nor does it include a facility or device which, when installed and operating, results in a net reduction of operating costs.

      4.  The [Nevada tax commission] department shall prepare and publish a report each fiscal year showing:

      (a) The assessed value of properties within each county which are exempt from taxation under this section;

      (b) The loss in tax revenues to the state general fund and to each local taxing entity from the exemption; and

      (c) Such other information as the [tax commission] department may deem relevant to indicate the impact of the tax dollar loss on the state and on local taxing entities.

Each county assessor shall provide the [tax commission] department with the data it needs to complete the report required by this section.

      Sec. 332.  Section 105 of Assembly Bill 384 of the 58th session of the Nevada legislature is hereby amended to read as follows:

      Sec. 105.  NRS 540.590 is hereby amended to read as follows:

      540.590  A debt or liability incurred in excess of the provisions of this chapter shall be absolutely void, except:

      1.  That for the purpose of organization or for the purpose of this chapter the board of supervisors may, before the collection of the first annual taxes, cause warrants of the district to issue, bearing interest not exceeding 9 percent per annum.

      2.  In any case where money has been theretofore loaned to the district and actually expended by the board of supervisors for the benefit of the district.

      3.  That in cases of great necessity the board of supervisors may apply [to the Nevada tax commission] as provided in chapter 354 of NRS for permission to obtain short-term financing to meet such [necessity, and the Nevada tax commission may give its permission as therein provided.] necessity. The limit of the loan for such purpose shall be an amount equivalent to an average of $1.50 per acre throughout the district.

      Sec. 333.  Section 1 of chapter 316, Statutes of Nevada 1975, is hereby amended to read as follows:

      Section 1.  Chapter 369 of NRS is hereby amended by adding thereto a new section which shall read as follows:

      1.  The legislature hereby declares:

      (a) That it is a privilege to engage in the business of selling intoxicating liquor at the wholesale or retail level in this state;


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ê1975 Statutes of Nevada, Page 1754 (Chapter 748, AB 317)ê

 

      (b) That the legislature finds it necessary to impose certain restrictions on the exercise of such privilege; and

      (c) That it is the policy of this state to preclude the acquisition or control of any retail liquor store by a wholesale liquor dealer.

      2.  As used in this section, unless the context requires otherwise:

      (a) “Delinquent payment” means the failure of a retail liquor store to make payment to a wholesale dealer for liquor on or before the 15th day of the month following delivery by the wholesale dealer.

      (b) “Payment” means the full legal discharge of the debt by the wholesale dealer’s receipt of cash or its equivalent, including ordinary and recognized means for discharge of indebtedness excepting notes, pledges or other promises to pay at a future date. A postdated check, a check not promptly deposited for collection or a check dishonored on presentation for payment does not constitute payment.

      (c) “Payment in cash” means the full legal discharge of the debt by delivery of cash, money order, certified check or a cashier’s or similar bank officer’s check.

      3.  A wholesale dealer shall not:

      (a) Loan any money or other thing of value to a retail liquor store.

      (b) Invest money, directly or indirectly, in a retail liquor store.

      (c) Furnish or provide any premises, building, bar or equipment to a retail liquor store.

      (d) Participate, directly or indirectly, in the operation of the business of a retail liquor store.

      (e) Sell liquor to a retail liquor store except for payment on or before delivery or on terms requiring payment by the retail liquor store before or on the 10th day of the month following delivery of such liquor to it by the wholesale dealer.

      (f) Sell liquor to a retail liquor store which is delinquent in payment to such wholesale dealer except for payment in cash on or before delivery.

      4.  On the 15th day of the month following the delivery of liquor and on the 15th day of each month thereafter, the wholesale dealer shall charge a retail liquor store which is delinquent a service charge of 1.5 percent of the amount of the unpaid balance.

      5.  The [tax commission] department may impose the following penalties on a wholesale dealer who violates any of the provisions of this section within any 24-month period:

      (a) For the first violation a penalty of not more than $500.

      (b) For the second violation a penalty of not more than $1,000.

      (c) For the third and any subsequent violation a penalty of not more than $5,000 or by a license suspension, or by both such penalty and suspension.

      6.  The [tax commission] department may, upon its own motion, and shall, upon the verified written complaint of any wholesale dealer, investigate the possible violation of any of the provisions of this section by any wholesale dealer. The [tax commission] department shall follow the provisions of chapter 233B of NRS in the enforcement of this section.

      Sec. 334.  1.  Sections 48 and 49 of this act shall become effective on July 1, 1976.

      2.  Sections 107, 108 and 111 of this act shall become effective on July 1, 1979.


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ê1975 Statutes of Nevada, Page 1755 (Chapter 748, AB 317)ê

 

      3.  Sections 55, 56, 62, 76, 78, 85, 102, 103, 121, 122, 125, 129 and 133 of this act shall become effective at 12:01 a.m. on July 1, 1975.

      4.  Sections 78 and 331 of this act shall become effective at 12:02 a.m. on July 1, 1975.

      5.  All other sections of this act shall become effective on July 1, 1975.

 

__________

 

 

CHAPTER 749, SB 167

Senate Bill No. 167–Senator Raggio

CHAPTER 749

AN ACT relating to property taxation; providing for separate appraisal and valuation of agricultural and open space real property for assessment purposes; providing for partial deferred taxation with tax recapture for not more than 7 years preceding certain changes from agricultural or open space use; providing a civil penalty; and providing other matters properly relating thereto.

 

[Approved May 27, 1975]

 

The People of the State of Nevada, represented in Senate and Assembly,

do enact as follows:

 

      Section 1.  Chapter 361 of NRS is hereby amended by adding thereto the provisions set forth as sections 2 to 28, inclusive, of this act.

      Sec. 2.  As used in sections 2 to 28, inclusive, of this act, the terms defined in sections 3 to 9, inclusive, of this act have the meanings ascribed to them in such sections except where the context otherwise requires.

      Sec. 3.  1.  “Agricultural real property” means:

      (a) Land:

             (1) Devoted exclusively for at least 3 consecutive years immediately preceding the assessment date to:

             (I) Agricultural use; or

             (II) Activities which prepare the land for agricultural use; and

             (2) Having a greater value for another use than for agricultural use.

      (b) The improvements on such land which support accepted agricultural practices except any structures or any portion of a structure used primarily as a human dwelling.

The term does not apply to any land with respect to which the owner has granted and has outstanding any lease or option to buy the surface rights for other than agricultural use, except leases for the exploration of geothermal resources as defined in NRS 361.027, mineral resources or other subsurface resources, or options to purchase such resources, if such exploration does not interfere with the agricultural use of the land.

      2.  As used in this section, “accepted agricultural practices” means a mode of operation that is common to farms or ranches of a similar nature, necessary for the operation of such farms or ranches to obtain a profit in money and customarily utilized in conjunction with agricultural use.

      Sec. 4.  1.  “Agricultural use” means the current employment of real property as a business venture for profit, which business produced a minimum gross income of $2,500 from agricultural pursuits during the immediately preceding calendar year by:


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ê1975 Statutes of Nevada, Page 1756 (Chapter 749, SB 167)ê

 

      (a) Raising, harvesting and selling crops, fruit, flowers, timber and other products of the soil;

      (b) Feeding, breeding, management and sale of livestock, poultry, fur-bearing animals or honeybees, or the produce thereof; or

      (c) Dairying and the sale of dairy products.

The term includes every process and step necessary and incident to the preparation and storage of the products raised on such property for human or animal consumption or for marketing except actual market locations.

      2.  As used in this section, “current employment” of real property in agricultural use includes:

      (a) Land lying fallow for 1 year as a normal and regular requirement of good agricultural husbandry; and

      (b) Land planted in orchards or other perennials prior to maturity.

      Sec. 5.  “Open space real property” means:

      1.  Land:

      (a) Located within an area classified pursuant to NRS 278.250 and subject to regulations designed to promote the conservation of open space and the protection of other natural and scenic resources from unreasonable impairment;

      (b) Devoted exclusively to open space use; and

      (c) Having a greater value for another use than for open space use.

      2.  The improvements on such land used primarily to support the open space use and not primarily to increase the value of surrounding developed property or secure an immediate monetary return.

      Sec. 6.  “Open space use” means the current employment of land, the preservation of which use would conserve and enhance natural or scenic resources, protect streams and water supplies or preserve sites designated as historic pursuant to law.

      Sec. 7.  “Owner” means any person having a legal or equitable freehold estate in agricultural or open space real property, including a contract vendee of a land sales contract respecting such property.

      Sec. 8.  “Person” means a natural person or partnership, corporation, association or any form of business organization.

      Sec. 9.  “Potential use” means any use of:

      1.  Agricultural real property higher than agricultural use; or

      2.  Open space real property higher than open space use,

conforming to the use for which other nearby property is used.

      Sec. 10.  1.  It is the intent of the legislature to:

      (a) Constitute agricultural and open space real property as a separate class for taxation purposes; and

      (b) Provide a separate plan for:

             (1) Appraisal and valuation of such property for assessment purposes; and

             (2) Partial deferred taxation of such property with tax recapture as provided in section 28 of this act.

      2.  The legislature hereby declares that it is in the best interest of the state to maintain, preserve, conserve and otherwise continue in existence adequate agricultural and open space lands and the vegetation thereon to assure continued public health and the use and enjoyment of natural resources and scenic beauty for the economic and social well-being of the state and its citizens.


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ê1975 Statutes of Nevada, Page 1757 (Chapter 749, SB 167)ê

 

resources and scenic beauty for the economic and social well-being of the state and its citizens.

      Sec. 10.5.  1.  The governing body of each city or county shall not later than September 1, 1975, specify by resolution the designations or classifications under its master plan designed to promote the conservation of open space and the protection of other natural and scenic resources from unreasonable impairment.

      2.  The board of county commissioners shall not later than December 30, 1975, adopt by ordinance procedures and criteria which shall be used in considering an application for open space use assessment. Such criteria may include requirements respecting public access to and the minimum size of the property.

      Sec. 11.  Any owner of real property may apply to the county assessor for agricultural use assessment and the payment of taxes on such property as provided in sections 12 to 17, inclusive, and sections 26 to 28, inclusive, of this act.

      Sec. 12.  1.  Any application for agricultural use assessment shall be filed on or before the 1st Monday in October of any year:

      (a) With the county assessor of each county in which the property is located, if the property contains five acres or more.

      (b) With the department, if the property contains less than five acres.

      2.  A new application to continue such assessment is required on or before the 1st Monday in October following any change in ownership or conversion to a higher use of any portion of the property.

      3.  The application shall be made on forms prepared by the department and supplied by the county assessor and shall include such information as may be required to determine the entitlement of the applicant to agricultural use assessment. Each application shall contain an affidavit or affirmation by the applicant that the statements contained therein are true.

      4.  The application may be signed by:

      (a) The owner of the agricultural real property, including tenants in common or joint tenants.

      (b) Any person, of lawful age, authorized by a duly executed power of attorney to sign an application on behalf of any person described in paragraph (a).

      (c) The guardian or conservator of an owner or the executor or administrator of an owner’s estate.

      5.  The county assessor shall not approve an application unless the application is signed by each owner of record or his representative as specified in subsection 4. Additional information may be required of the applicant if necessary to evaluate his application.

      Sec. 13.  1.  Upon receipt of an application, the county assessor or the department shall make an independent determination of the use of the owner’s real property. The assessor or the department shall consider the use of the property by its owner or occupant together with any other real property that is a part of one agricultural unit being operated by the owner or occupant. The assessor or the department may inspect the property and request such evidence of use and sources of income as is necessary to make an accurate determination of use. The assessor or the department may deny the application when the owner or occupant refuses to permit such inspection or furnish such evidence.


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ê1975 Statutes of Nevada, Page 1758 (Chapter 749, SB 167)ê

 

the department may deny the application when the owner or occupant refuses to permit such inspection or furnish such evidence.

      2.  The department shall provide by regulation for a more detailed definition of agricultural use, consistent with the general definition given in section 4 of this act, for use by county assessors or the department in determining entitlement to agricultural use assessment.

      3.  The county assessor or the department shall approve or deny an application no later than December 15 of each year. An application on which action by the assessor or the department is not completed by December 15 is approved.

      4.  The county assessor or the department shall send to the applicant a written notice of his or its determination within 10 days after determining the applicant’s entitlement to agricultural use assessment. If an applicant seeking agricultural use assessment on property located in more than one county is refused such assessment in any one county, he may withdraw his application for such assessment in all other counties.

      5.  The county assessor or the department shall record the application with the county recorder within 10 days after its approval.

      Sec. 14.  1.  If the property is found to be agricultural real property, the county assessor shall determine its full cash value for agricultural use and assess it at 35 percent of that value. At the same time the assessor shall make a separate determination of the full cash value of the property’s potential use pursuant to NRS 361.227 and 361.260.

      2.  The entitlement of agricultural real property to agricultural use assessment shall be determined as of the first Monday in September in each year. If the property becomes disqualified for such assessment prior to the first Monday in September in the same year, it shall be assessed as all other real property is assessed.

      Sec. 15.  1.  On or before the first Monday in June of each year, the Nevada tax commission shall:

      (a) Define the classifications of agricultural real property.

      (b) Determine the valuations for each classification on the basis provided in NRS 361.325.

      (c) Prepare a bulletin listing all classifications and values thereof for the following assessment year.

      2.  The county assessors shall classify agricultural real property utilizing the definitions and applying the appropriate values published in the tax commission’s bulletin.

      Sec. 16.  1.  The county assessor shall enter on the assessment roll both the valuation based on agricultural use and the valuation based on potential use until the property becomes disqualified for agricultural use assessment by:

      (a) Notification by the applicant to the assessor to remove agricultural use assessment;

      (b) Sale or transfer to an ownership making it exempt from ad valorem property taxation;

      (c) Removal of the agricultural use assessment by the assessor upon discovery that the property is no longer in agricultural use; or

      (d) Failure to file an application as provided in section 12 of this act.

      2.  Except as provided in paragraph (b) of subsection 1, the sale or transfer to a new owner or transfer by reason of death of a former owner does not operate to disqualify agricultural real property from agricultural use assessment so long as the property continues to be used exclusively for agricultural use, if the new owner applies for agricultural use assessment in the manner provided in section 12 of this act.


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ê1975 Statutes of Nevada, Page 1759 (Chapter 749, SB 167)ê

 

transfer to a new owner or transfer by reason of death of a former owner does not operate to disqualify agricultural real property from agricultural use assessment so long as the property continues to be used exclusively for agricultural use, if the new owner applies for agricultural use assessment in the manner provided in section 12 of this act.

      3.  Whenever agricultural real property becomes disqualified under subsection 1, the county assessor shall send a written notice of such disqualification by certified mail with return receipt requested to each owner of record.

      Sec. 17.  1.  The determination of use, the agricultural use assessment and the potential use assessment in each year are final unless appealed in the manner provided in this chapter for complaints of overvaluation, excessive valuation or undervaluation.

      2.  Any person desiring to have his property assessed for agricultural use who fails to file a timely application may petition the county board of equalization which, upon good cause shown, may accept an application, and, if appropriate, allow that application. The assessor shall then assess the property consistently with the decision of the county board of equalization on the next assessment roll.

      Sec. 18.  Any owner of real property may apply to the county assessor for open space use assessment and the payment of taxes on such property as provided in sections 19 to 28, inclusive, of this act.

      Sec. 19.  1.  Any application for open space use assessment shall be filed on or before the 1st Monday in October of any year with the county assessor of each county in which the property is located. A new application to continue such assessment is required on or before the 1st Monday in October following any change in ownership or from approved open space use of any portion of the property.

      2.  The application shall be made on forms prepared by the department and supplied by the county assessor and shall include a description of the property, its current use and such other information as may be required to determine the entitlement of the applicant to open space use assessment. Each application shall contain an affidavit or affirmation by the applicant that the statements contained therein are true.

      3.  The application may be signed by:

      (a) The owner of the open space real property, including tenants in common or joint tenants.

      (b) Any person, of lawful age, authorized by a duly executed power of attorney to sign an application on behalf of any person described in paragraph (a).

      (c) The guardian or conservator of an owner or the executor or administrator of an owner’s estate.

      4.  The county assessor shall not accept an application unless the application is signed by each owner of record or his representative as specified in subsection 3. The assessor may require such additional information of the applicant as is necessary to evaluate his application.

      Sec. 20.  1.  The county assessor shall refer each application for open space use assessment to the board of county commissioners, and if any part of the property is located within an incorporated city to the governing body of the city, within 10 days after its filing.


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ê1975 Statutes of Nevada, Page 1760 (Chapter 749, SB 167)ê

 

      2.  The governing body of the city shall consider the application in a public hearing. The governing body shall use the applicable procedures and criteria adopted pursuant to section 10.5 of this act and recommend its approval or denial to the board of county commissioners no later than 90 days after receipt of the application.

      3.  The board of county commissioners shall consider the application in a public hearing. The board shall use the applicable procedures and criteria adopted pursuant to section 10.5 of this act and weigh the benefits to the general welfare of preserving the current use of the property against the potential loss in revenue which may result from approving the application. The board may set such conditions as it reasonably may require upon its approval of the application.

      4.  At least 10 days’ notice of the time and place of any public hearing held pursuant to this section shall be published in a newspaper of general circulation in the county.

      5.  The board may approve the application with respect to only part of the property, but if any part of the application is denied, the applicant may withdraw the entire application.

      6.  The board shall approve or deny an application no later than March 31 of each year. An application on which action by the board is not completed by March 31 is approved.

      Sec. 21.  1.  Within 10 days after the board approves an application for open space use assessment, it shall:

      (a) Send copies of the order of approval to the county assessor and the applicant.

      (b) Record the order of approval with the county recorder.

      2.  When the board denies an application, it shall, within 10 days after denial, send an order of denial to the applicant listing its reasons for denial.

      Sec. 22.  1.  If the property is found by the board of county commissioners to be open space real property, the county assessor shall determine its full cash value for open space use and assess it at 35 percent of that value. At the same time, the assessor shall make a separate determination of the full cash value of the property’s potential use pursuant to NRS 361.227 and 361.260.

      2.  The entitlement of open space real property to open space use assessment shall be determined as of the first Monday in September in each year. If the property becomes disqualified for such assessment prior to the first Monday in September in the same year, it shall be assessed as all other real property is assessed.

      Sec. 23.  1.  The county assessor shall enter on the assessment roll both the valuation based on open space use and the valuation based on potential use until the property becomes disqualified for open space use assessment by:

      (a) Notification by the applicant to the assessor to remove open space use assessment;

      (b) Sale or transfer to an ownership making it exempt from ad valorem property taxation;

      (c) Removal of the open space use assessment by the assessor, with the concurrence of the board, upon discovery that the property is no longer in the approved open space use; or


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ê1975 Statutes of Nevada, Page 1761 (Chapter 749, SB 167)ê

 

      (d) Failure to file a new application as provided in section 19 of this act.

      2.  Except as provided in paragraph (b) of subsection 1, the sale or transfer to a new owner or transfer by reason of death of a former owner does not operate to disqualify open space real property from open space use assessment so long as the property continues to be used exclusively for an approved open space use, if the new owner applies for open space use assessment in the manner provided in section 19 of this act.

      3.  Whenever open space real property becomes disqualified under subsection 1, the county assessor shall send a written notice of such disqualification by certified mail with return receipt requested to each owner of record.

      Sec. 24.  1.  The determination of use, the open space use assessment and the potential use assessment in each year are final unless appealed.

      2.  The applicant for open space assessment is entitled to:

      (a) Appeal the determination made by the board of county commissioners to the district court in the county where the property is located, or if located in more than one county, in the county in which the major portion of the property is located, as provided in NRS 278.027.

      (b) Equalization of both the open space use assessment and the potential use assessment in the manner provided in this chapter for complaints of overvaluation, excessive valuation or undervaluation.

      Sec. 25.  1.  Any person claiming that any open space real property is no longer in the approved open space use may file a complaint and proof of his claim with the board of county commissioners of the county or counties in which the property is located. The complaint and proof shall show the name of each owner of record of the property, its location, description and the use in which it is claimed to be.

      2.  The board shall hear the complaint after 10 days’ notice of the time to the complainant and each owner of the property.

      3.  The board sahll examine the proof and all data and evidence submitted by the complainant, together with any evidence submitted by the county assessor or any other person. The board shall notify the complainant, each owner of the property and the county assessor of its determination within 10 days after the hearing. It shall direct the county assessor to appraise, value and tax the property in the following assessment period in a manner consistent with its determination and the provisions of sections 2 to 28, inclusive, of this act and, in appropriate cases, order the tax receiver to collect any amounts due under section 28 of this act.

      4.  The determination of the board may be appealed to the district court by the complainant or the owner of the property as provided in section 24 of this act.

      Sec. 26.  Each year the tax statement for property receiving agricultural or open space use assessment shall contain:

      1.  The annual valuations based on agricultural or open space use and on potential use; and

      2.  The deferred tax and interest accrued for that tax year and the cumulative amounts potentially due under section 28 of this act.


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ê1975 Statutes of Nevada, Page 1762 (Chapter 749, SB 167)ê

 

      Sec. 27.  1.  Within 30 days after any property which has received agricultural or open space use assessment ceases to be used exclusively for agricultural use or the approved open space use, the owner shall notify the county assessor in writing of the date of cessation of such use.

      2.  If the owner fails to file the notice as required by subsection 1, he shall be liable for the penalty provided in section 28 of this act in addition to the deferred taxes and interest.

      Sec. 28.  Whenever agricultural or open space real property which has received agricultural or open space use assessment is converted thereafter to a potential use, there shall be added to the tax extended against the property on the next property tax roll, an amount equal to the sum of the following:

      1.  The deferred tax, which shall be the difference between the taxes paid or payable on the basis of the agricultural or open space use assessment and the taxes which would have been paid or payable on the basis of the potential use determination for each year in which agricultural or open space use assessment was in effect for the property, up to 84 months immediately preceding the date of conversion from agricultural or open space use. The 84-month period includes the most recent year of agricultural or open space use assessment but does not include any period prior to July 1, 1976.

      2.  Interest upon the amounts of deferred tax from each year included in subsection 1 at the rate of 6 percent per annum.

      3.  A penalty equal to 20 percent of the accumulated deferred tax for each year in which the owner failed to give the notice required by section 27 of this act.

      4.  The deferred tax and interest added to the assessment roll each year is a perpetual lien until paid as provided in NRS 361.450; but if the property is not converted to a potential use within 84 months after the date of attachment, the lien for that earliest year then expires.

      5.  Any penalty added to the tax roll pursuant to subsection 3 is a perpetual lien until paid as provided in NRS 361.450.

      6.  Each year a statement of liens attached pursuant to subsections 4 and 5 shall be recorded with the county recorder by the tax receiver in a form prescribed by the department upon completion of the tax statement in the manner provided in section 26 of this act.

      7.  If agricultural or open space real property receiving agricultural or open space use assessment is sold or transferred to an ownership making it exempt from ad valorem property taxation between July 1 and the first Monday in September, inclusive, in any year, a lien for a proportional share of the deferred taxes or interest that would otherwise have been placed on the tax roll prepared in the following year, attaches on the day preceding such sale or transfer. The lien shall be enforced against the property when it is converted to a potential use, even though the owner at the time of conversion enjoys an exemption from taxation.

      Sec. 29.  NRS 361.325 is hereby amended to read as follows:

      361.325  1.  On or before the 1st Monday in June of each year, the Nevada tax commission shall:

      (a) Fix and establish the valuation for assessment purposes of all livestock in the state.


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ê1975 Statutes of Nevada, Page 1763 (Chapter 749, SB 167)ê

 

      (b) Classify all mobile homes in the state on the basis of those factors which most closely determine their service lives and fix and establish their valuation for assessment purposes. The definition of “mobile home” in NRS 361.561 applies to this paragraph.

      (c) Classify land and fix and establish the valuation thereof for assessment purposes. The classification of agricultural land shall be made on the basis of crop, timber or forage production, either in tons of crops per acre, board feet or other unit, or animal unit months of forage. An animal unit month is the amount of forage which is necessary for the complete sustenance of one animal unit for a period of 1 month. One animal unit is defined as one cow and calf, or its equivalent, and the amount of forage necessary to sustain one animal unit for 1 month is defined as [meaning] 900 pounds of dry weight forage per month.

      2.  The valuation of livestock, mobile homes and land so fixed and established [shall be] is for the next succeeding year and [shall be] is subject to equalization by the state board of equalization.

      3.  The Nevada tax commission shall cause to be placed on the assessment roll of any county property found to be escaping taxation coming to its knowledge after the adjournment of the state board of equalization. Such property shall be placed upon the assessment roll prior to the delivery thereof to the ex officio tax receiver. If such property cannot be placed upon the assessment roll of the proper county within the proper time, it shall thereafter be placed upon the tax roll for the next ensuing year, in addition to the assessment for the current year, if any, and taxes thereon shall be collected for the prior year in the same amount as though collected upon the prior year’s assessment roll.

      4.  The Nevada tax commission shall not raise or lower any valuations established by the state board of equalization unless, by the addition to any assessment roll of property found to be escaping taxation, it is necessary to do so.

      5.  Nothing in this section provides an appeal from the acts of the state board of equalization to the Nevada tax commission.

      Sec. 30.  On or before August 1, 1975, each county assessor shall mail to each owner of agricultural land listed on his 1974-75 tax roll a notice prepared by the department of taxation which explains that lands classified and assessed as agricultural lands as of June 30, 1976, will be valued in the following assessment period and thereafter at full cash value pursuant to NRS 361.227 unless an application is filed and approved for assessment and taxation as agricultural or open space real property pursuant to this act. Failure to receive the notice does not relieve the taxpayer from the responsibility of filing an application pursuant to section 12 of this act for agricultural use assessment.

      Sec. 31.  Notwithstanding any provision of this act to the contrary, agricultural land on the 1975-76 assessment roll shall be assessed as provided in Bulletin No. 135 adopted by the Nevada tax commission and effective July 1, 1975.

      Sec. 32.  Section 29 of this act shall become effective at 12:02 a.m. on July 1, 1975.

 

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ê1975 Statutes of Nevada, Page 1764ê

 

CHAPTER 750, AB 758

Assembly Bill No. 758–Select Committee of the Clark County Delegation Subcommittee on Mass Transportation

CHAPTER 750

AN ACT relating to regional street and highway commissions; allowing such commissions to exercise certain powers for the purpose of receiving and matching funds from federal sources; conferring similar powers on certain boards of county commissioners; and providing other matters properly relating thereto.

 

[Approved May 28, 1975]

 

The People of the State of Nevada, represented in Senate and Assembly,

do enact as follows:

 

      Section 1.  Chapter 244 of NRS is hereby amended by adding thereto the provisions set forth as sections 2 to 4, inclusive, of this act.

      Sec. 2.  Each county to which the Urban County Law applies is vested with county-wide transportation authority and on the effective date of sections 2 to 4, inclusive, of this act succeeds to all of the powers, rights, privileges, immunities, duties, liabilities and limitations of the regional street and highway commission in the county arising out of or pertaining to sections 6 and 7 of this act, including without limitation all reports, written solutions, recommendations and other documents pertaining to a county-wide transportation system in the county and any grants-in-aid, other moneys, facilities and other properties pertaining thereto.

      Sec. 3.  The board of county commissioners of any county to which the Urban County Law applies shall adopt a county-wide transportation plan which shall include but is not limited to the following:

      1.  County-wide transportation goals, objectives and policies for all forms of public transportation services;

      2.  Forecasts of transportation needs and deficiencies;

      3.  A general transportation system of the county and surrounding region, including ground and air transportation;

      4.  An environmental impact statement for the system; and

      5.  A schedule of improvements, an operations program and a financial plan.

      Sec. 4.  1.  The board of county commissioners of any county to which the Urban County Law applies may, to the extent permitted by moneys made available for that purpose, provide a county-wide mass transportation system in any manner it deems desirable, including the acquisition, construction, improvement, equipping, operation and maintenance, or any combination thereof, of any facilities and equipment necessary therefor.

      2.  Prior to approval of a mass transportation system as provided in subsection 1, the board of county commissioners shall submit the proposal for such a system to the public service commission of Nevada or the taxicab authority established under the provisions of NRS 706.881 to 706.885, inclusive, for a hearing and determination as to whether the proposed system will adversely affect existing certificated passenger transportation facilities providing the same kind and character of service proposed. If it is determined that the proposed system will affect existing facilities adversely and the existing facilities are determined to be providing adequate and safe transportation service, the proposal may not be implemented unless provision is made to acquire such existing facilities.


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ê1975 Statutes of Nevada, Page 1765 (Chapter 750, AB 758)ê

 

      Sec. 5.  Chapter 373 of NRS is hereby amended by adding thereto the provisions set forth as sections 6 and 7 of this act.

      Sec. 6.  In any county in which a regional street and highway commission has been created by ordinance, the commission may:

      1.  Receive and disburse federal funds for transit or other highway and transportation purposes;

      2.  Submit project applications and programs of projects to the Urban Mass Transportation Administration of the United States Department of Transportation or to other federal agencies;

      3.  Enter into formal project agreements with the Urban Mass Transportation Administration of the United States Department of Transportation; and

      4.  Conduct public hearings on transit and other highway and transportation matters and certify that such hearings were conducted.

      Sec. 7.  1.  The commission may establish a fund consisting of contributions from private sources, the state or the county and cities and towns within the jurisdiction of the commission for the purpose of matching federal funds from any federal source.

      2.  Any moneys disbursed by the commission for transit or other highway and transportation purposes shall be disbursed pursuant to written agreements executed by the board and the respective governing bodies of the cities and towns within the jurisdiction of the commission.

      Sec. 8.  1.  If Senate Bill No. 601 of the 58th session of the Nevada legislature becomes law, sections 1 to 4, inclusive, of this act shall become effective on January 3, 1977. If Senate Bill No. 601 of the 58th Session of the Nevada legislature is not enacted, sections 1 to 4, inclusive, of this act shall not become effective.

      2.  This section and all of the remaining sections of this act shall become effective on July 1, 1975.

 

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CHAPTER 751, AB 38

Assembly Bill No. 38–Assemblymen Ashworth and Getto

CHAPTER 751

AN ACT relating to proceedings on estates of deceased persons; increasing the maximum value of estates for summary administration and other procedures; adding to the duties and powers of executors and administrators; removing the requirement for court appointment of appraisers; modifying the provisions for compensating the attorneys for executors and administrators; changing certain procedures for giving notices; and providing other matters properly relating thereto.

 

[Approved May 28, 1975]

 

The People of the State of Nevada, represented in Senate and Assembly,

do enact as follows:

 

      Section 1.  Chapter 143 of NRS is hereby amended by adding thereto the provisions set forth as sections 2 and 3 of this act.

      Sec. 2.  1.  The executor or administrator shall use reasonable diligence in performing his duties and in pursuing the administration of the estate.


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ê1975 Statutes of Nevada, Page 1766 (Chapter 751, AB 38)ê

 

      2.  Every executor or administrator in charge of an estate that has not been closed shall:

      (a) Within 6 months after his appointment, where no federal estate tax return is required to be filed for the estate; or

      (b) Within 18 months after his appointment, where a federal estate tax return is required to be filed for the estate,

file with the district court a report explaining why the estate has not been closed.

      3.  Upon receiving the report, the court clerk shall set a time and place for a hearing of the report, not later than 30 days nor sooner than 15 days after receiving it. At least 10 days before the hearing, the executor or administrator shall send a copy of the report and shall give notice of the hearing, by registered or certified mail, to each person whose interest is affected as an heir, devisee or legatee.

      4.  At the hearing, the court shall determine whether or not the executor or administrator has used reasonable diligence in his administration and if he has not, the court may:

      (a) Prescribe the time within which the estate shall be closed;

      (b) Allow the executor or administrator additional time for closing and order a subsequent report; or

      (c) Suspend or revoke the letters of the executor or administrator.

      Sec. 3.  Executors and administrators may, without court approval, deposit or invest funds of the estate in:

      1.  United States Treasury notes, bills or bonds;

      2.  Negotiable commercial paper, not exceeding 180 days maturity, of prime quality as defined by a nationally recognized organization which rates such securities;

      3.  Bankers’ acceptances;

      4.  Savings accounts or certificates of deposit in national banks, banks chartered by the State of Nevada, federal savings and loan associations or savings and loan associations chartered by the State of Nevada; or

      5.  Any other investment in which an executor or administrator is authorized by law or by a will to invest moneys or funds under his control.

      Sec. 3.5.  NRS 143.050 is hereby amended to read as follows:

      143.050  After notice [to all persons interested in an estate,] given as provided in NRS 155.010 or in such other manner as may be directed by the court or judge thereof, the court may authorize the executor or administrator to continue the operation of the decedent’s business to such an extent and subject to such restrictions as may seem to the court to be for the best interest of the estate and those interested therein.

      Sec. 4.  NRS 136.090 is hereby amended to read as follows:

      136.090  1.  A petition for the probate of a will and issuance of letters must state:

      (a) The jurisdictional facts.

      (b) Whether the person named as executor consents to act or renounces his right to letters testamentary.

      (c) The names, ages and residences of the heirs, next of kin, devisees and legatees of the decedent, so far as known to the petitioner.

      (d) The character and estimated value of the property of the estate.


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ê1975 Statutes of Nevada, Page 1767 (Chapter 751, AB 38)ê

 

      (e) The name of the person for whom letters testamentary are prayed.

      2.  No defect of form or in the statement of jurisdictional facts actually existing shall make void the probate of a will.

      Sec. 5.  NRS 136.100 is hereby amended to read as follows:

      136.100  1.  All petitions for the probate of a will and for the issuance of letters shall be signed by the party petitioning, or the attorney for the petitioner, and filed with the clerk of the court, who shall [publish a notice in some newspaper, if there is one printed in the county; if not, then by posting the notice in three public places in the county.

      2.  If the notice is published in a weekly newspaper, it must appear therein on at least 3 successive dates of publication; and if in a newspaper published oftener than once a week, it shall be so published that there will be at least 10 days from the first to the last dates of publication, both first and last days being included, and at least 3 times during this period.

      3.  If the notice is by posting, it must be given at least 10 days before the hearing.

      4.  The notice] set the petition for hearing.

      2.  Notice shall be given as provided in NRS 151.020 to the heirs of the testator and the devisees and legatees named in the will and all persons named as executors who are not petitioning, and shall state the filing of the petition, the object, and [designate] the time for providing such will.

      Sec. 6.  (Deleted by amendment.)

      Sec. 7.  NRS 136.170 is hereby amended to read as follows:

      136.170  1.  When it appears to the court that a will cannot be proven as otherwise provided by law because one or more or all of the subscribing witnesses to the will, at the time the will is offered for probate, are serving in or present with the Armed Forces of the United States or as merchant seamen, or are dead or mentally or physically incapable of testifying or otherwise unavailable, [in the course of such service,] the court may admit the will to probate upon the testimony in person or by deposition of [a] at least two credible disinterested witnesses that the signature to the will is in the handwriting of the person whose will it purports to be, or upon other sufficient proof of such handwriting.

      2.  The provisions of subsection 1 shall not preclude the court, in its discretion, from requiring in addition, the testimony in person or by deposition of any available subscribing witness, or proof of such other pertinent facts and circumstances as the court may deem necessary to admit the will to probate.

      Sec. 8.  NRS 138.020 is hereby amended to read as follows:

      138.020  1.  No person [shall be deemed] is competent to serve as an executor or executrix who, at the time the will is probated:

      (a) Is under the age of majority; [or]

      (b) Has been convicted of a felony; [or]

      (c) Upon proof, is adjudged by the court incompetent to execute the duties of the trust by reason of drunkenness, improvidence, or want of integrity or understanding; or

      (d) Is a banking corporation whose principal place of business is not in the State of Nevada, unless it associates as coexecutor a banking corporation whose principal place of business is in this state.


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ê1975 Statutes of Nevada, Page 1768 (Chapter 751, AB 38)ê

 

corporation whose principal place of business is in this state. An out-of-state banking corporation is competent to appoint a substitute executor or executrix, pursuant to NRS 138.045, without forming such an association, but any natural person so appointed shall be a resident of this state.

      2.  If any such person be named as the sole executor or executrix in any will, or if all persons so named are incompetent, or shall renounce the trust, or fail to appear and qualify, letters of administration with the will annexed shall issue.

      Sec. 9.  NRS 139.040 is hereby amended to read as follows:

      139.040  1.  Administration of the estate of a person dying intestate shall be granted to some one or more of the persons hereinafter mentioned, and they shall be respectively entitled in the following order:

      (a) The surviving husband or wife.

      (b) The children.

      (c) The father or the mother.

      (d) The brother [.] or the sister.

      (e) [The sister.

      (f)] The grandchildren.

      [(g)](f) Any other of the kindred entitled to share in the distribution of the estate.

      [(h)](g) Creditors who have become such during the lifetime of the deceased.

      [(i)](h) The public administrator.

      [(j)](i) Any of the kindred not above enumerated, within the fourth degree of consanguinity.

      [(k)](j) Any person or persons legally competent.

      2.  A person in each of the foregoing classes is entitled:

      (a) To appointment, if such person is a resident of the State of Nevada or is a banking corporation whose principal place of business is in this state or which associates as coadministrator a banking corporation whose principal place of business is in this state.

      (b) To nominate a resident of the State of Nevada or a qualified banking corporation for appointment, whether or not the nominator is a resident of the State of Nevada or a qualified banking corporation. The nominee shall have the same priority as his nominator. Such priority is independent of the residence or corporate qualification of the nominator.

      Sec. 10.  NRS 139.100 is hereby amended to read as follows:

      139.100  [1.]  The clerk shall set the petition for hearing [by causing a notice to be posted at the courthouse of the county where the petition is filed, giving the name of the decedent, the name of the applicant, and the time at which the application will be heard. Such notice must be given at least 10 days before the hearing.

      2.  The clerk shall cause similar notice to be mailed, postage prepaid, to the heirs of the decedent named in the petition at least 10 days before the hearing, addressed to them at their respective post office addresses, as set forth in the petition; otherwise at the county seat of the county where the proceedings are pending.] , and notice shall be given to the heirs of the decedent named in the petition as provided in NRS 155.020.


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ê1975 Statutes of Nevada, Page 1769 (Chapter 751, AB 38)ê

 

The notice shall state the filing of the petition, the object, and the time for hearing.

      Sec. 11.  NRS 140.080 is hereby amended to read as follows:

      140.080  The special administrator shall also render an account, under oath, of his proceedings in like manner as other administrators are required to do [.] ; but if a person serving as special administrator is appointed the succeeding general administrator, the accounting otherwise due from him as special administrator may be included in his first accounting as general administrator.

      Sec. 12.  NRS 142.010 is hereby amended to read as follows:

      142.010  1.  Before letters testamentary or letters of administration [shall] may be issued to the executor or administrator he shall take and subscribe an oath or affirmation, before an officer authorized to administer oaths, that he will perform according to law the duties of executor or administrator. The oath shall be filed and recorded by the clerk.

      2.  The oath of a corporation appointed as executor or administrator may be taken and subscribed by its president or vice president, trust officer, or secretary or treasurer, upon its behalf, and the oath of a banking corporation may be taken and subscribed by any of the above-named officers, or by its cashier, trust officer, assistant trust officer, manager, [or] branch manager [.] or other duly authorized officer.

      Sec. 13.  NRS 144.010 is hereby amended to read as follows:

      144.010  [Except as provided in NRS 145.050, every] Every executor or administrator shall make and return to the court, within 60 days after his appointment, unless the court shall extend the time, a true inventory and appraisement or record of value of all the estate of the deceased which [shall have] has come to his possession or knowledge.

      Sec. 13.1.  NRS 144.020 is hereby amended to read as follows:

      144.020  1.  [For the purpose of making the appraisement, the court or judge shall appoint a disinterested qualified appraiser, who is entitled to a reasonable compensation for his services, to be allowed by the court.

      2.  The compensation as allowed shall be in the form of a bill of items for his services, including all necessary disbursements, which shall be sworn to by him, and filed at the same time as the inventory.

      3.  The compensation of the appraiser shall be fixed by the court and may be paid out of the estate at any time.

      4.  When unusual or special appraisal problems exist, the court may appoint additional qualified appraisers on motion of the executor or administrator. Such additional appraisers shall be compensated as provided in subsections 1, 2 and 3.] The executor or administrator may engage a qualified and disinterested appraiser to ascertain the fair market value, as of the decedent’s death, of any asset the value of which is subject to reasonable doubt. Different persons may be engaged to appraise different kinds of assets included in the estate.

      2.  Any such appraiser is entitled to a reasonable compensation for his appraisal and may be paid the compensation by the executor or administrator out of the estate at any time after completion of the appraisal.

      3.  Where there is no reasonable doubt as to the value of assets, such as money, deposits in banks, bonds, policies of life insurance or securities for money or evidence of indebtedness, when the same is equal in value to money, the executor or administrator shall file a verified record of value in lieu of the appraisement.


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ê1975 Statutes of Nevada, Page 1770 (Chapter 751, AB 38)ê

 

money, the executor or administrator shall file a verified record of value in lieu of the appraisement.

      Sec. 13.2.  NRS 144.040 is hereby amended to read as follows:

      144.040  1.  The inventory shall include all the estate of the deceased, whenever situated. [; but where any estate consists of money, deposits in banks, bonds, policies of life insurance or securities for money or evidence of indebtedness, when the same is equal in value of money, the court or judge shall not appoint an appraiser, but shall record the value of the same by an appropriate order.]

      2.  The inventory shall contain:

      (a) All the estate of the deceased, real and personal.

      (b) A statement of all debts, partnerships, and other interests, bonds, mortgages, notes, and other securities for the payment of money, belonging to the deceased, specifying the name of the debtor in each security, the date, the sum originally payable, the endorsements thereon, if any, with their dates, and the sum which, in the judgment of the appraiser, may be collectible on each debt, interest or security.

      3.  The inventory shall also show:

      (a) So far as can be ascertained, what portion of the estate is community property and what portion is the separate property of the deceased.

      (b) An account of all moneys belonging to the deceased which has come to the hands of the executor or administrator.

      Sec. 13.3.  NRS 144.090 is hereby amended to read as follows:

      144.090  1.  Whenever any property, not mentioned in any inventory that has been made, comes to the possession or knowledge of the executor or administrator, he shall return a supplementary inventory of such property within 20 days after the discovery thereof, in the same manner as an original inventory.

      2.  [If the first appraiser is not in the county another may be appointed.

      3.]  The court may enforce the making of a supplementary inventory as an original.

      Sec. 14.  NRS 145.030 is hereby amended to read as follows:

      145.030  Notice of hearing of the petition shall be given [by posting upon the bulletin board of the county courthouse of the county in which the petition is filed for at least 10 days before date set for the hearing of the petition.] to the decedent’s heirs, devisees and legatees as provided in NRS 155.010.

      Sec. 15.  NRS 145.040 is hereby amended to read as follows:

      145.040  When it [shall be] is made to appear to the court or judge, by affidavit or otherwise, that the gross value of the [whole] estate does not exceed [$8,000,] $60,000, the court or judge may, if deemed advisable [,] considering the nature and character of the estate and the obligations thereof, make an order for a summary administration of the estate.

      Sec. 16.  NRS 145.050 is hereby amended to read as follows:

      145.050  1.  The order for a summary administration of the estate shall:

      (a) Dispense with all regular proceedings and notices, except for the notice [of] to creditors of the appointment of the executor or administrator. [and for sales of real property.]


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ê1975 Statutes of Nevada, Page 1771 (Chapter 751, AB 38)ê

 

      (b) Provide [whether] that an inventory and appraisement or record of value shall be made and returned to the court.

      2.  The notice [of] to creditors of the appointment of the executor or administrator shall be given by [:

      (a) Publication once a week for 4 successive weeks, provided the cost does not exceed $5; or

      (b) Posting instead of by publication, if deemed proper and ordered by the judge or court.] publication if the cost does not exceed $25, in a newspaper printed in the county where the proceedings are pending, if there is such a newspaper; if not, then in one having general circulation in the county. If the cost of publication will exceed $25, the notice shall be given in such manner as the court may require.

      3.  If a notice to creditors of the appointment of the executor or administrator is published in a weekly newspaper, the notice must appear therein on a total of three dates of publication; and if in a newspaper published oftener than once a week, the notice shall be so published that there will be at least 10 days from the first to the last dates of publication (both first and last days being included) and at least three issues during this period.

      4.  The notice shall be substantially in the following form:

 

Notice to Creditors

 

      Notice is hereby given that the undersigned has been duly appointed and qualified by the (giving the title of the court and the date of appointment), as executor or administrator (as the case may be) of the estate of .............................., deceased. All creditors having claims against the estate are required to file the same, with proper vouchers attached, with the clerk of the court, within 60 days after the first publication of this notice.

      Date...................................................

 

      Sec. 17.  NRS 145.060 is hereby amended to read as follows:

      145.060  1.  Creditors of the estate must file their claims, due or to become due, with the clerk, within [40] 60 days after the first publication [or posting] of the notice [of] to creditors of the appointment of the executor or administrator, and within [5] 10 days thereafter the executor or administrator must act on the claims filed and present them in 3 days thereafter to the judge for his action.

      2.  Any claim which [shall not be] is not filed within [40] the 60 days shall be barred forever.

      3.  Every claim which [shall have been] is filed as provided in this section, allowed by the executor or administrator, and approved by the judge, shall then, and not until then, be ranked as an acknowledged debt of the estate [,] and [to] be paid in due course of administration [.] except that advance payment of small debts may be made pursuant to subsection 2 of NRS 150.230.

      Sec. 18.  NRS 145.090 is hereby amended to read as follows:

      145.090  The total of fees and costs of the clerk in a summary administration shall not exceed [$15.] $25.


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ê1975 Statutes of Nevada, Page 1772 (Chapter 751, AB 38)ê

 

      Sec. 19.  NRS 145.100 is hereby amended to read as follows:

      145.100  Estates not exceeding [$5,000] $10,000 may be assigned and set apart without administration as provided in NRS 146.070.

      Sec. 20.  NRS 146.070 is hereby amended to read as follows:

      146.070  1.  When a person [shall die] dies leaving an estate, the gross value of which does not exceed [$5,000,] $10,000, and there [be] is a surviving [husband or wife,] spouse or [minor] child or children [,] of the deceased, the estate shall not be administered upon, but the whole thereof, after directing such payments as may be deemed just, shall be, by an order for that purpose, assigned and set apart for the support of the surviving [husband or wife] spouse or [minor] children, [of the deceased,] or for the support of the [minor] child or children, if there [be] is no surviving [husband or wife.] spouse. The whole of the estate, even though there [be] is a surviving [husband or wife,] spouse, may, in the discretion of the court, after directing the deductions aforesaid, be set aside to the [minor] child or children, [of the deceased,] according to the subserviency of [the] their best interests. [of the minor child or children.]

      2.  When a person [shall die] dies leaving no surviving spouse or [minor] child, and an estate, the gross value of which does not exceed [$5,000,] $10,000, upon good cause shown therefor, the judge may order that the estate shall not be administered upon [,] but the whole thereof shall be [by the judge, by an order for that purpose,] assigned and set apart:

      First: To the payment of funeral expenses, expenses of last illness, and creditors, if there [be] are any; and

      Second: Any balance remaining to the claimant or claimants entitled thereto.

      3.  All proceedings taken under this section, whether or not the decedent left a will, shall be originated by a verified petition containing:

      (a) A specific description of all the decedent’s property.

      (b) A list of all the liens, encumbrances of record at the date of his death.

      (c) An estimate of the value of the property.

      (d) A statement of the debts of the decedent so far as known to the [petition.] petitioner.

      (e) The names, ages and residences of the decedent’s heirs, devisees and legatees.

The petition may include a prayer that if the court finds the [total] gross value of the estate does not exceed [the sum of $5,000,] $10,000, the same be set aside as provided in this section.

      4.  [Notice of the petition shall be given by posting a notice upon the bulletin board of the county courthouse of the county in which the petition is filed for at least 10 days before the date set for the hearing of the petition.] The petitioner shall give notice of the petition and hearing in the manner provided in NRS 155.010 to the decedent’s heirs, devisees and legatees. If such [be] is the fact, the notice shall include a statement that a prayer for setting aside the estate to the [husband, or wife,] spouse, or [minor] child or children, as the case may be, is included in the petition.

      5.  No court or clerk’s fees [shall] may be charged for the filing of any petition in, or order of court thereon, or for any certified copy of the petition or order in an estate not exceeding [$1,000] $5,000 in value.


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ê1975 Statutes of Nevada, Page 1773 (Chapter 751, AB 38)ê

 

any petition in, or order of court thereon, or for any certified copy of the petition or order in an estate not exceeding [$1,000] $5,000 in value.

      6.  If the court finds that the [total] gross value of the estate does not exceed the sum of [$5,000,] $10,000, the district court may direct that the estate be distributed to the father or mother of any minor heir or legatee, with or without the filing of any bond, or may require that a general guardian be appointed and that the estate be distributed to such guardian, with or without bond as in the discretion of the court seems the best interests of the minor. The court may in its discretion direct the manner in which such money shall be used for the benefit of the minor.

      Sec. 21.  NRS 146.080 is hereby amended to read as follows:

      146.080  When a decedent leaves no real property, nor interest therein nor lien thereon, in this state, and the [total] gross value of the decedent’s property in this state, over and above any amounts due to the decedent for services in the Armed Forces of the United States, does not exceed [$1,000,] $5,000, the surviving spouse, the children, lawful issue of deceased children, the parent, the brother or sister of the decedent, or the guardian of the estate of any minor or insane or incompetent person bearing such relationship to the decedent, if such person has a right to succeed to the property of the decedent or is the sole beneficiary under the last will and testament of the decedent, may, 40 days after the death of decedent, without procuring letters of administration or awaiting the probate of the will, collect any money due the decedent, receive the property of the decedent, and have any evidences of interest, indebtedness or right transferred to him upon furnishing the person, representative, corporation, officer or body owing the money, having custody of such property or acting as registrar or transfer agent of such evidences of interest, indebtedness or right, with an affidavit showing the right of the affiant or affiants to receive such money or property or to have such evidences transferred.

      Sec. 22.  NRS 147.010 is hereby amended to read as follows:

      147.010  1.  Immediately after his appointment, every executor or administrator shall [:

      (a) Cause to be published a notice of his appointment as executor or administrator in some newspaper published in the county, if there be one; if not, then in such newspaper as may be designated by the court or judge.

      (b) Post a copy of the notice at the courthouse of the county. The notice shall be published at least once a week for 4 weeks.] publish notice to creditors in the manner provided in paragraph (b) of subsection 1 of NRS 155.020.

      2.  If any executor or administrator [shall neglect, for] fails to give the notice within 15 days after his appointment, [to give notice of his appointment] as prescribed in subsection 1, the court [shall] may revoke his letters.

      3.  The notice shall be substantially in the following form:

 

Notice to Creditors

 

      Notice is hereby given that the undersigned has been duly appointed and qualified by the (giving the title of the court and the date of appointment), as executor or administrator [, as the case may be,] (as the case may be) of the estate of ...............................................,


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ê1975 Statutes of Nevada, Page 1774 (Chapter 751, AB 38)ê

 

may be) of the estate of ..............................................., deceased. All creditors having claims against the estate are required to file the same, with proper vouchers attached, with the clerk of the court [, within 3 months] within 90 days after the first publication of this notice.

      Dated...............................................

 

      Sec. 23.  NRS 147.040 is hereby amended to read as follows:

      147.040  1.  All persons having claims against the deceased must, within [3 months] 90 days after the first publication of the notice specified in NRS 147.010, file the same, with the necessary vouchers, with the clerk of the court, who shall file and register each claim.

      2.  If a claim [be] is not filed with the clerk within [3 months] 90 days after the first publication of the notice, [it] the claim shall be forever barred; but when it [shall be] is made to appear, by the affidavit of the claimant [,] or by other proof [, that he] to the satisfaction of the court or judge, that the claimant had no notice as provided in this chapter, [to the satisfaction of the court or judge, it] the claim may be filed at any time before the filing of the final account.

      Sec. 24.  NRS 148.190 is hereby amended to read as follows:

      148.190  1.  Except as provided by NRS 148.080, 148.170 and 148.180 [, personal property may be sold only after public notice given for at least 10 days by notices posted in 3 public places in the county in which the proceedings are pending, or by publication in a newspaper in such county, or both, as the executor or administrator may determine, containing] and in summary administration under chapter 145 of NRS, the executor or administrator may sell personal property of the estate only after he has caused notice to be published at least 10 days before the sale in one or more issues of a newspaper published in the county where the proceedings are pending, if there is such a newspaper; if not, then in one having general circulation in the county. The notice shall include the time and place of sale, and a brief description of the property to be sold.

      2.  Public sales must be made at the courthouse door, [or] at some other public place, [or] at the residence of the decedent [;] or at a place designated by the executor or administrator; but no sale [shall] may be made of any personal property which is not present at the time of sale, unless the court shall otherwise order.

      Sec. 24.1.  NRS 148.210 is hereby amended to read as follows:

      148.210  Partnership interests or interests belonging to an estate by virtue of any partnership formerly existing, an interest in personal property pledged, and choses in action, may be sold in the same manner as other personal property. [Before confirming the sale of a partnership interest, whether made to the surviving partner or to any other person, the court must carefully inquire into the condition of the partnership affairs, and must examine the surviving partner, if in the county and able to be present in court.]

      Sec. 25.  NRS 148.360 is hereby amended to read as follows:

      148.360  1.  To enter into an agreement to sell or to give an option to purchase a mining claim or claims, or real property worked as a mine, belonging to the estate of a decedent, the executor or administrator, or any person interested in the estate, shall file a verified petition describing the property in question, stating the terms and general conditions of the proposed agreement or option, showing the advantage or advantages that may accrue to the estate from entering into it, and praying for an order authorizing or directing its execution.


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ê1975 Statutes of Nevada, Page 1775 (Chapter 751, AB 38)ê

 

the property in question, stating the terms and general conditions of the proposed agreement or option, showing the advantage or advantages that may accrue to the estate from entering into it, and praying for an order authorizing or directing its execution.

      2.  The clerk shall set the petition for hearing by the court, and [give] notice thereof shall be given for the period and in the manner [required by NRS 155.010 and 155.020.] provided in NRS 155.010.

      Sec. 26.  NRS 149.020 is hereby amended to read as follows:

      149.020  1.  The executor or administrator, or any person interested in the estate, shall file a verified petition showing:

      (a) The particular purpose or purposes for which the order is sought.

      (b) The necessity for or advantage to accrue from the order.

      (c) The amount of money proposed to be raised, if any.

      (d) The rate of interest to be paid.

      (e) The length of time the note or notes are to run.

      (f) A general description of the property proposed to be mortgaged or subjected to such deed of trust, security agreement or other lien.

      2.  The clerk shall set the petition for hearing by the court. [and give notice thereof for the period and] Notice of the hearing shall be given in the manner required by NRS 155.010 [and 155.020,] or [in the alternative give such notice] as the court by order may require.

      Sec. 27.  NRS 149.070 is hereby amended to read as follows:

      149.070  1.  To obtain such an order the executor or administrator, or any person interested in the estate, shall file a verified petition, showing the advantage to accrue from giving the lease, a general description of the property proposed to be leased, and the term, rental and general conditions of the proposed lease.

      2.  The clerk shall set the petition for hearing by the court. [and give notice thereof for the period and] Notice of the hearing shall be given in the manner required by NRS 155.010 [and 155.020,] or [in the alternative such notice] as the court by order [shall] may require.

      Sec. 28.  NRS 149.100 is hereby amended to read as follows:

      149.100  The executor or administrator may lease real property without an order of court when the tenancy is from month to month, or for a term not to exceed 1 year. [, and the rental does not exceed $100 a month.]

      Sec. 29.  NRS 149.120 is hereby amended to read as follows:

      149.120  1.  The executor or administrator, or any person claiming to be entitled to such conveyance or transfer, may file with the clerk of the court a verified petition setting forth the facts upon which the claim is predicated.

      2.  Thereupon the clerk shall set the petition for hearing by the court, and notice thereof shall be [served on the executor or administrator personally, when he is not the petitioner, and shall be published once, at least 10 days before the hearing, in a newspaper published in the county where the proceedings are pending, or, if there is no such newspaper, then in lieu of publication a written notice of the hearing shall be posted at the courthouse of the county in which the proceedings are pending, at least 10 days before the hearing; but if such contract was recorded before the death of the person executing it, notice of the hearing may be given by serving such notice on the executor or administrator personally, when he is not the petitioner, and posting a copy of the notice at the courthouse of the county in which the proceedings are pending, for at least 10 days prior to the hearing.]


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ê1975 Statutes of Nevada, Page 1776 (Chapter 751, AB 38)ê

 

hearing may be given by serving such notice on the executor or administrator personally, when he is not the petitioner, and posting a copy of the notice at the courthouse of the county in which the proceedings are pending, for at least 10 days prior to the hearing.] given as provided in NRS 155.010.

      Sec. 30.  (Deleted by amendment.)

      Sec. 30.1.  NRS 150.030 is hereby amended to read as follows:

      150.030  Such further allowances may be made as the court may deem just and reasonable for any extraordinary services, such as:

      1.  [Sales] Management, sales or mortgages of real or personal property.

      2.  Contested or litigated claims against the estate.

      3.  The adjustment and payments of extensive or complicated estate taxes.

      4.  Litigation in regard to the property of the estate.

      5.  The carrying on of the decedent’s business pursuant to an order of the court.

      6.  Such other litigation or special services as may be necessary for the executor or administrator to prosecute, defend or perform.

      Sec. 31.  NRS 150.060 is hereby amended to read as follows:

      150.060  1.  [All attorneys for estates or executors or administrators appointed in the proceedings shall be attorneys of record with like powers and responsibilities as attorneys in other actions and proceedings, and shall be entitled to receive a reasonable compensation, to be paid out of the estate they respectively represent, for services rendered, to be allowed by the court.

      2.  Any attorney who has rendered services to an executor or administrator at any time after the issuance of letters testamentary or letters of administration, and upon such notice to the executor or administrator and to the persons interested in the estate as the court or a judge thereof shall require, may apply to the court for an allowance upon his fees. On the hearing, the court shall make an order requiring the executor or administrator to pay such attorney out of the estate such compensation, on account of the services rendered up to that time, as the court shall deem proper, and such payment shall be made forthwith.] Attorneys for executors and administrators are entitled to reasonable compensation for their services, to be paid out of the estate. The amount shall be fixed by agreement between the executor or administrator and the attorney, subject to approval by the court, after application, notice and hearing, as provided in subsection 2. If the executor or administrator and the attorney fail to reach agreement, or if the attorney is also the executor or administrator, the amount shall be determined and allowed by the court.

      2.  The applicant shall give notice of his application and the hearing thereof to the executor or administrator if he is not the applicant and to all known heirs, devisees and legatees. The notice shall be sent by registered or certified mail at least 10 days before the hearing. The notice shall include a statement of the amount of the fee which the court will be requested to approve or allow.

      3.  On similar application, notice and hearing, the court may make an allowance to an attorney for services rendered up to a certain time during the proceedings.


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ê1975 Statutes of Nevada, Page 1777 (Chapter 751, AB 38)ê

 

      4.  Any heir, devisee or legatee may file objections to an application made pursuant to this section, and the objections shall be considered at the hearing.

      [3.]5.  Attorneys for minors, absent or nonresident heirs shall receive compensation primarily out of the estate of the distributee so represented by him in such cases and to such extent as may be determined by the court, but if the court finds that all or any part of the services performed by the attorney for the minors, absent or nonresident heirs were of value to the estate as such and not just of value to the minors, absent or nonresident heirs, then the court shall order that all or part of the fee to be paid to such attorney shall be paid out of the funds of the estate and shall be a general administration expense of the estate. The amount of such fees shall be determined by the court.

      Sec. 31.5.  NRS 150.160 is hereby amended to read as follows:

      150.160  1.  [When] Except as otherwise provided in subsection 2, when an account is rendered [for settlement, the clerk shall set the same] and set for settlement by the court, [and give] notice thereof [for the period and] shall be given in the manner required by NRS 155.010.

      2.  If the account is for a final settlement and a petition for the final distribution of the estate is filed with the account, the notice of settlement must so state, and on the settlement of the account, distribution of the estate to those entitled thereto may be had immediately, but notice of the hearing of the petition for distribution must also be given as provided in NRS [151.090.] 155.020.

      Sec. 32.  NRS 150.230 is hereby amended to read as follows:

      150.230  1.  The executor or administrator shall, as soon as he has sufficient funds in his hands, upon receipt of a sworn statement of the amount due and without any formal processing of creditors’ claims, pay the funeral expenses, the expenses of the last sickness, the allowance made to the family of the deceased, and wage claims to the extent of $600 of each employee of decedent for work done or personal services rendered within 3 months prior to the death of the employer; [,] but he may retain in his hands the necessary expenses of administration.

      2.  He [shall not be] is not obliged to pay any other debt or any legacy until the payment [shall have been] is ordered by the court.

      3.  He may, prior to court approval or order, pay any of the decedent’s debts amounting to $100 or less if:

      (a) Claims for payment thereof are properly filed in the proceedings;

      (b) Such debts are justly due; and

      (c) The estate is solvent.

In settling the account of the estate, the court shall allow any such payment if the conditions of paragraphs (a), (b) and (c) have been met; otherwise, the executor or administrator is personally liable to any person sustaining loss or damage as a result of such payment.

      [3.]4.  Funeral expenses and expenses of a last sickness shall be deemed debts payable out of the estate of the deceased spouse and shall not be charged to the community share of a surviving spouse, whether or not the surviving spouse is financially able to pay such expenses and whether or not the surviving spouse or any other person is also liable therefor.


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ê1975 Statutes of Nevada, Page 1778 (Chapter 751, AB 38)ê

 

      Sec. 33.  NRS 151.090 is hereby amended to read as follows:

      151.090  1.  When a petition for final distribution [shall be] is filed, the petitioner shall give notice of the hearing of the petition [shall:

      (a) Be personally served, at the time of the filing of the final account or subsequently thereto, on all personally interested in the estate at least 5 days before the time specified in the notice; or

      (b) Be given by publication for at least once a week for 3 successive weeks in such newspaper as the court or judge shall order.] to all persons interested in the estate as provided in NRS 155.020.

      2.  The court may order such further notice as it may deem proper.

      Sec. 34.  NRS 155.010 is hereby amended to read as follows:

      155.010  1.  [Upon the filing of:

      (a) A petition relating to the family allowance filed after the return of the inventory; or

      (b) A petition for leave to settle or compromise a claim against a debtor of the decedent, or a claim against the estate, or a suit against the executor or administrator, as such; or

      (c) A petition for the sale of stocks or bonds; or

      (d) A petition for leave to sell or give an option to purchase a mining claim or real property worked as a mine; or

      (e) A petition for leave to execute a promissory note, mortgage, or deed of trust or give other security; or

      (f) A petition for leave to lease or to exchange property, or to institute an action for partition of property; or

      (g) A petition for an order authorizing or directing the investment of money; or

      (h) A report of appraisers concerning a homestead; or

      (i) An account of an executor, administrator or trustee; or

      (j) A petition for partial or ratable or final distribution; or

      (k) A petition for the delivery of the estate of a nonresident; or

      (l) A petition for determination of heirship or interest in an estate; or

      (m) A petition for a trustee for instructions; or

      (n) A petition for the appointment of a trustee after distribution; and

in all cases in which notice is required and no other time or method is prescribed by law or by the court, the clerk shall set the same for hearing by the court and shall give notice of the petition, application, report or account by causing a notice to be posted at the courthouse of the county where the proceedings are pending, at least 10 days before the day of hearing.

      2.  The notice shall:

      (a) Give the name of the estate.

      (b) Give the name of the petitioner.

      (c) State the nature of the application.

      (d) Refer to the petition for further particulars.

      (e) Notify all persons interested to appear at the time and place mentioned in the notice and show cause, if any they have, why the order should not be made.

      3.  Unless otherwise ordered by the court, within 10 days after the filing of such petition, account, return or report the person filing the same must cause a copy of the notice to be delivered to the executor or administrator, when he is not the petitioner, or any coexecutor or coadministrator not petitioning, and to all persons (or to their attorneys, if they have appeared by attorney), who have filed a written request for notice in accordance with the provisions of NRS 155.030, or who have given notice of appearance in the estate in person or by attorney, as heir, devisee, legatee or creditor, or as otherwise interested, as follows:

 


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ê1975 Statutes of Nevada, Page 1779 (Chapter 751, AB 38)ê

 

must cause a copy of the notice to be delivered to the executor or administrator, when he is not the petitioner, or any coexecutor or coadministrator not petitioning, and to all persons (or to their attorneys, if they have appeared by attorney), who have filed a written request for notice in accordance with the provisions of NRS 155.030, or who have given notice of appearance in the estate in person or by attorney, as heir, devisee, legatee or creditor, or as otherwise interested, as follows:

      (a) By handing the notice or copy to the party in interest personally or to his guardian, or attorney of record; or

      (b) By sending it by registered or certified mail with return receipt requested to such party in interest, or his guardian or attorney of record, at the last-known address of the addressee.

      4.]  Unless otherwise provided in a specific statute relating to the kind of notice required or otherwise ordered by the court in a particular instance, every notice required by this Title shall be given by registered or certified mail, postage prepaid, at least 10 days prior to the date set for hearing or other action by the court. Each such notice shall be addressed to the intended recipient at his last-known address, receipt for delivery requested.

      2.  Proof of the giving of notice must be made at the hearing; and if it appears to the satisfaction of the court that the notice has been regularly given the court shall so find in its order, and the order, when it becomes final, [shall be] is conclusive upon all persons.

      [5.  Whenever notice of any proceeding listed in subsection 1 is required by this Title to be given by publication, proof of the publication of such notice as so required shall be equivalent to compliance with the provisions of this section relating to posting of notice.]

      Sec. 35.  NRS 155.020 is hereby amended to read as follows:

      155.020  1.  [In the case of a petition for leave:

      (a) To sell or give an option to purchase a mining claim or real property worked as a mine; or

      (b) To borrow money or execute a mortgage, deed of trust or give other security; or

      (c) To execute a lease or sublease;

in addition to the notice by mailing or personal service required by NRS 155.010, the clerk shall cause notice of the application to be published in a newspaper of general circulation in the county in which the estate is being probated.

      2.  If the notice is published in a weekly newspaper, it must appear therein on at least 2 different days of publication, and the first publication must be at least 10 days before the hearing; if in a newspaper published more often, the notice shall be published twice, that is, in 2 issues of the newspaper, but there shall be at least 10 days from the first to the last day of publication, both days included.] Notice of a petition for the probate of a will and the issuance of letters testamentary, or for letters of administration, shall be given:

      (a) To the persons respectively entitled thereto, by mail as provided in NRS 155.010.

      (b) To the public at large, by publication on three dates of publication prior to the hearing, and if the newspaper is published oftener than once a week there shall be at least 10 days from the first to last dates of publication (both first and last days included).


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ê1975 Statutes of Nevada, Page 1780 (Chapter 751, AB 38)ê

 

a week there shall be at least 10 days from the first to last dates of publication (both first and last days included).

      2.  Except as otherwise provided in NRS 145.050, notice to creditors of the appointment of an executor or administrator shall be given by publication in the manner provided in paragraph (b) of subsection 1.

      3.  Notice of the hearing on the filing of a final account and petition for distribution shall be given:

      (a) To the persons individually entitled thereto, by mail as provided in NRS 155.010.

      (b) To the public at large, by publication once a week for a total of 2 weeks before the hearing.

      4.  Every publication required by this section shall be made in a newspaper printed in the county where the proceedings are pending, if there is such a newspaper; if not, then in one having general circulation in that county.

      Sec. 36.  NRS 155.030 is hereby amended to read as follows:

      155.030  1.  At any time after the issuance of letters testamentary or letters of administration upon the estate of any decedent, any person interested in the estate or the property thereof, or the attorney for such person, may serve upon the executor or administrator (or upon the attorney for the executor or administrator), and file with the clerk of the court wherein administration of the estate is pending, a written request stating that he desires special notice of any or all of the following matters, steps or proceedings in the administration of the estate:

      (a) Filing of returns of sales, leases or mortgages of any property of the estate, and for confirmation thereof.

      (b) Filing of accounts.

      (c) Filing of petitions for any purpose.

      (d) Filing of reports explaining why estates have not been closed.

      2.  The request shall state the post office address of the person or his attorney, and thereafter a brief notice of the filing of any such returns, petitions, [or] accounts or reports shall be addressed to such person, or his attorney, at his stated post office address, and deposited in the United States Post Office, with the postage thereon prepaid, within 2 days after the filing of the return, petition or account; or personal service of such notices may be made on such person or his attorney within the 2 days, and such personal service shall be equivalent to deposit in the post office, and proof of mailing or of personal service must be filed with the clerk before the hearing of the petition, return or account.

      3.  If, upon the hearing, it shall appear to the satisfaction of the court that the notice has been regularly given, the court shall so find in its order or judgment and such judgment shall be final and conclusive upon all persons.

      Sec. 37.  NRS 159.197 is hereby amended to read as follows:

      159.197  1.  After the winding up of the affairs of the guardianship, the guardian shall deliver physical possession of all of the ward’s property to the ward, his executor or administrator or the successor guardian, as the case may be, and obtain a receipt therefor.

      2.  If the guardianship has terminated by reason of the death of the ward, the court, by order, may authorize the guardian to distribute the deceased ward’s property in the same manner as authorized by NRS 146.070, [or 146.080,] if the value of the property remaining in the hands of the guardian does not exceed [the sum of $5,000.]


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ê1975 Statutes of Nevada, Page 1781 (Chapter 751, AB 38)ê

 

deceased ward’s property in the same manner as authorized by NRS 146.070, [or 146.080,] if the value of the property remaining in the hands of the guardian does not exceed [the sum of $5,000.] $10,000, or as authorized by NRS 146.080, if the value of the property remaining in the hands of the guardian does not exceed $2,000.

      Sec. 38.  NRS 165.030 is hereby amended to read as follows:

      165.030  Within [30] 75 days after it is the duty of the first qualifying testamentary trustee to take possession of the trust property he shall file with the district court where the will was admitted to probate an inventory under oath, showing by items all the trust property which shall have come to his possession or knowledge.

      Sec. 39.  NRS 136.110 is hereby repealed.

 

__________

 

 

CHAPTER 752, AB 480

Assembly Bill No. 480–Assemblyman May

CHAPTER 752

AN ACT relating to air pollution control; revising definitions respecting certain sources of air pollution and modifying requirements for their regulation; making changes in the composition of local air pollution control hearing boards; and providing other matters properly relating thereto.

 

[Approved May 28, 1975]

 

The People of the State of Nevada, represented in Senate and Assembly,

do enact as follows:

 

      Section 1.  Chapter 445 of NRS is hereby amended by adding thereto a new section which shall read as follows:

      1.  No regulation adopted pursuant to any provision of NRS 445.401 to 445.601, inclusive, may be enforced as to indirect sources which is more stringent with respect to size cutoffs as established for designated areas pursuant to the United States Clean Air Act of 1963 and the rules and regulations adopted in furtherance thereof.

      2.  Should the United States Environmental Protection Agency delay the effective date for enforcement of its indirect source regulations beyond January 17, 1977, the state’s authority to review new complex sources shall expire. Those projects approved prior to that date shall continue under the guidelines established in their permit.

      Sec. 2.  NRS 445.446 is hereby amended to read as follows:

      445.446  1.  “Source” means any property, real or personal, which directly emits or may emit any air contaminant.

      2.  “Complex source” means any property or facility that has or solicits secondary or adjunctive activity which emits or may emit any air contaminant for which there is an ambient air quality standard, notwithstanding that such property or facility may not itself possess the capability of emitting such air contaminants. Complex sources include, but are not limited to:

      (a) [Shopping centers;

      (b) Sports complexes;


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ê1975 Statutes of Nevada, Page 1782 (Chapter 752, AB 480)ê

 

      (c) Drive-in theaters;

      (d) Parking lots and garages;

      (e) Residential, commercial, industrial or institutional developments;

      (f) Amusement parks and recreational areas;

      (g) Highways;

      (h) Sewer, water, power and gas lines,] Highways and roads;

      (b) Parking facilities;

      (c) Retail, commercial and industrial facilities;

      (d) Recreation, amusement, sports and entertainment facilities;

      (e) Airports;

      (f) Office and government buildings;

      (g) Apartment and condominium buildings;

      (h) Educational facilities,

and other such property or facilities which will result in increased air contaminant emissions from motor vehicles or other stationary sources.

      Sec. 3.  NRS 445.481 is hereby amended to read as follows:

      445.481  1.  The governing body of any district, county or city authorized to operate an air pollution control program under NRS 445.401 to 445.601, inclusive, may appoint an air pollution control hearing board.

      2.  The air pollution control hearing board appointed by a county, city or health district shall consist of [five] seven members who are not employees of the state or any political subdivision of the state. One member of hearing board shall be an attorney admitted to practice law in Nevada, [and] one member shall be a professional engineer registered in Nevada [.] and one member shall be licensed in Nevada as a general engineering contractor or a general building contractor as defined by NRS 624.215. [Two] Three shall be appointed for a term of 1 year, [two] three shall be appointed for a term of 2 years and one shall be appointed for a term of 3 years. Each succeeding term shall be for a period of 3 years.

      Sec. 4.  NRS 445.546 is hereby amended to read as follows:

      445.546  1.  The district board of health, county board of health or board of county commissioners in each county which has a population of 100,000 or more, as determined by the last preceding national census of the Bureau of the Census of the United States Department of Commerce, shall establish an air pollution control program within 2 years after July 1, 1971, and administer such program within its jurisdiction unless superseded.

      2.  The program shall:

      (a) Establish by ordinance or local regulation standards of emission control, emergency procedures and variance procedures which: [equivalent to or stricter than]

             (1) In the case of complex sources, are equivalent to, but not stricter than; and

             (2) In the case of all other sources, are equivalent to or stricter than,

those established by statute or state regulation; and

      (b) Provide for adequate administration, enforcement, financing and staff.

      3.  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 [this act,] NRS 445.401 to 445.601, inclusive, and the federal act insofar as it pertains to local programs, and such agency is authorized to take all action necessary to secure for the county the benefits of the federal act.


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ê1975 Statutes of Nevada, Page 1783 (Chapter 752, AB 480)ê

 

of the county for the purposes of [this act,] NRS 445.401 to 445.601, inclusive, and the federal act insofar as it pertains to local programs, and such agency is authorized to take all action necessary to secure for the county the benefits of the federal act.

      4.  Powers and responsibilities provided for in NRS 445.461, 445.476 to 445.526, inclusive, 445.571 to 445.581, inclusive, and 445.601 shall be binding upon and shall inure to the benefit of local air pollution control authorities within their jurisdiction.

      5.  The local air pollution control board shall carry out all provisions of NRS 445.466 with the exception that notices of public hearings shall be given in any newspaper, qualified pursuant to the provisions of chapter 238 of NRS, as amended from time to time, once a week for 3 weeks, which notice shall specify with particularity the reasons for the proposed rules or regulations and provide other informative details. Such rules or regulations may be more restrictive, except as provided in subsection 2, than those adopted by the commission. NRS 445.466 shall not apply to the adoption of existing regulations upon transfer of authority as provided in NRS 445.598.

      6.  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 air pollution control program. If such county establishes such program, it shall be subject to the approval of the commission.

      7.  No existing compliance schedule, variance order or other enforcement action relating to air pollution by fossil fuel-fired steam generating facilities, with a capacity greater than 1,000 megawatts, may be enforced until July 1, 1977.

      8.  The state environmental commission shall hold 1 or more public hearings prior to July 1, 1976, for the purpose of reviewing air contaminant emission standards applicable to fossil fuel-fired steam generating facilities.

 

__________

 

 

CHAPTER 753, AB 685

Assembly Bill No. 685–Assemblymen Jacobsen and Demers

CHAPTER 753

AN ACT relating to regulation of watercraft; requiring proof of satisfaction of personal property tax obligation as a condition to registration and numbering of watercraft; and providing other matters properly relating thereto.

 

[Approved May 28, 1975]

 

The People of the State of Nevada, represented in Senate and Assembly,

do enact as follows:

 

      Section 1.  NRS 488.075 is hereby amended to read as follows:

      488.075  1.  The owner of each motorboat requiring numbering by this state shall file an application for a number and for a certificate of ownership with the department on forms approved by it accompanied by: [proof]


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ê1975 Statutes of Nevada, Page 1784 (Chapter 753, AB 685)ê

 

      (a) Proof of payment of Nevada sales or use tax as evidenced by proof of sale by a Nevada dealer or by a certificate of use tax paid issued by the Nevada tax commission, or by proof of exemption from such taxes as provided in NRS 372.320. [, and by such evidence]

      (b) Proof of compliance with the requirements of chapter 361 of NRS, evidenced by a movable personal property tax receipt on such motorboat or by an assessor’s certificate declaring no immediate tax collection on such motorboat under the provisions of NRS 361.505 was deemed necessary.

      (c) Such evidence of ownership as the department may require.

The department shall not issue a number, a certificate of number or a certificate of ownership until such evidence is presented to it.

      2.  The department shall not issue or renew a certificate of number if it has been notified by a county assessor prior to December 1 of any year that the owner is delinquent in the payment of personal property taxes as required by chapter 361 of NRS. Any such notice shall be in such form as the department may prescribe. Upon receipt of an application from an owner who is delinquent in the payment of personal property taxes, the department shall notify the owner that the taxes are delinquent; and may forward the certificate to the county assessor for release on payment of the taxes, or may hold the certificate pending proof of payment of the taxes.

      3.  The application shall be signed by the owner of the motorboat and shall be accompanied by a fee of $3 for the certificate of number and a fee of $3 for the certificate of ownership. All fees received by the department under the provisions of this chapter shall be deposited in the fish and game fund and shall be expended only for the administration and enforcement of the provisions of this chapter. Upon receipt of the application in approved form, the department shall:

      (a) Enter the same upon the records of its office and issue to the applicant a certificate of number stating the number awarded to the motorboat, a certificate of ownership stating the same information and the name and address of the registered owner and the legal owner.

      (b) Immediately give written notice to the county assessor of the county wherein such motorboat is situated, which notice shall contain the name and address of the owner and identifying information concerning such motorboat.

      [3.]4.  The owner shall paint on or attach to each side of the bow of the motorboat the identification number in such manner as may be prescribed by rules and regulations of the department in order that it may be clearly visible. The number shall be maintained in legible condition. If an agency of the United States Government has in force an overall system of identification numbering for motorboats within the United States, the regulations of the department as to size, color and type of number shall be in conformity therewith.

      [4.]5.  The certificate of number shall be pocket size and shall be available at all times for inspection on the motorboat for which issued, whenever such motorboat is in operation.

      [5.]6.  The department shall provide by regulation for the issuance of numbers to manufacturers and dealers which may be used interchangeably upon motorboats operated by such manufacturers and dealers in connection with the demonstration, sale or exchange of such motorboats.


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ê1975 Statutes of Nevada, Page 1785 (Chapter 753, AB 685)ê

 

connection with the demonstration, sale or exchange of such motorboats. The fee for each such number shall be $3.

      Sec. 2.  NRS 488.1803 is hereby amended to read as follows:

      488.1803  Any dealer upon transferring by sale, lease or otherwise any motorboat, whether new or used, required to be numbered under this chapter, shall, [not later than the end of the next business day,] upon obtaining proof of payment of personal property taxes as required by chapter 361 of NRS, give written notice of the transfer to the department upon an appropriate form provided by [it,] it. The notice, accompanied by a movable personal property tax receipt, shall be given within 3 days after the sale, but a dealer need not give the notice when selling or transferring a new unnumbered motorboat to another dealer.

      Sec. 3.  Section 1 of Senate Bill No. 119 of the 58th session of the Nevada legislature is hereby amended to read as follows:

      Section 1.  NRS 488.075 is hereby amended to read as follows:

      488.075  1.  The owner of each motorboat requiring numbering by this state shall file an application for a number and for a certificate of ownership with the department on forms approved by it accompanied by:

      (a) Proof of payment of Nevada sales or use tax as evidenced by proof of sale by a Nevada dealer or by a certificate of use tax paid issued by the Nevada tax commission, or by proof of exemption from such taxes as provided in NRS 372.320.

      (b) Proof of compliance with the requirements of chapter 361 of NRS, evidenced by a movable personal property tax receipt on such motorboat or by an assessor’s certificate declaring no immediate tax collection on such motorboat under the provisions of NRS 361.505 was deemed necessary.

      (c) Such evidence of ownership as the department may require.

The department shall not issue a number, a certificate of number or a certificate of ownership until such evidence is presented to it.

      2.  The department shall not issue or renew a certificate of number if it has been notified by a county assessor prior to December 1 of any year that the owner is delinquent in the payment of personal property taxes as required by chapter 361 of NRS. Any such notice shall be in such form as the department may prescribe. Upon receipt of an application from an owner who is delinquent in the payment of personal property taxes, the department shall notify the owner that the taxes are delinquent; and may forward the certificate to the county assessor for release on payment of the taxes, or may hold the certificate pending proof of payment of the taxes.

      3.  The application shall be signed by the owner of the motorboat and shall be accompanied by a fee of [$3] $5 for the certificate of number and a fee of [$3] $5 for the certificate of ownership. All fees received by the department under the provisions of this chapter shall be deposited in the fish and game fund and shall be expended only for the administration and enforcement of the provisions of this chapter. Upon receipt of the application in approved form, the department shall:

      (a) Enter the same upon the records of its office and issue to the applicant a certificate of number stating the number awarded to the motorboat, a certificate of ownership stating the same information and the name and address of the registered owner and the legal owner.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1786 (Chapter 753, AB 685)ê

 

      (b) Immediately give written notice to the county assessor of the county wherein such motorboat is situated, which notice shall contain the name and address of the owner and identifying information concerning such motorboat.

      4.  The owner shall paint on or attach to each side of the bow of the motorboat the identification number in such manner as may be prescribed by rules and regulations of the department in order that it may be clearly visible. The number shall be maintained in legible condition. If any agency of the United States Government has in force an overall system of identification numbering for motorboats within the United States, the regulations of the department as to size, color and type of number shall be in conformity therewith.

      5.  The certificate of number shall be pocket size and shall be available at all times for inspection on the motorboat for which issued, whenever such motorboat is in operation.

      6.  The department shall provide by regulation for the issuance of numbers to manufacturers and dealers which may be used interchangeably upon motorboats operated by such manufacturers and dealers in connection with the demonstration, sale or exchange of such motorboats. The fee for each such number shall be [$3.] $5.

 

__________

 

 

CHAPTER 754, SB 392

Senate Bill No. 392–Senator Gibson

CHAPTER 754

AN ACT relating to taxation; limiting the withholding of certain assets of delinquent taxpayers to an amount sufficient to satisfy the state’s claim for sales and related taxes; and providing other matters properly relating thereto.

 

[Approved May 28, 1975]

 

The People of the State of Nevada, represented in Senate and Assembly,

do enact as follows:

 

      Section 1.  Chapter 360 of NRS is hereby amended by adding thereto a new section which shall read as follows:

      In administering the provisions of NRS 372.515 and 374.520, the Nevada tax commission shall determine as early as possible whether there have been withheld liquid assets sufficient to satisfy the claim of the state. As soon as the tax commission determines that such assets have been withheld, it shall consent to a transfer or other disposition of all assets in excess of that amount.

      Sec. 2.  Section 1 of this act is hereby amended to read as follows:

      Section 1.  Chapter 360 of NRS is hereby amended by adding thereto a new section which shall read as follows:

      In administering the provisions of NRS 372.515 and 374.520, the [Nevada tax commission] department shall determine as early as possible whether there have been withheld liquid assets sufficient to satisfy the claim of the state. As soon as the [tax commission] department determines that such assets have been withheld, it shall consent to a transfer or other disposition of all assets in excess of that amount.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1787 (Chapter 754, SB 392)ê

 

      Sec. 3.  1.  Section 1 of this act shall become effective upon passage and approval.

      2.  Section 2 of this act shall become effective at 12:01 a.m. on July 1, 1975.

 

__________

 

 

CHAPTER 755, AB 778

Assembly Bill No. 778–Assemblyman Schofield

CHAPTER 755

AN ACT relating to depositories of public funds; requiring county officers maintaining deposits of county funds in depositary banks to withdraw such funds and transfer them to the county treasurer whenever the amount exceeds $100; and providing other matters properly relating thereto.

 

[Approved May 28, 1975]

 

The People of the State of Nevada, represented in Senate and Assembly,

do enact as follows:

 

      Section 1.  NRS 356.200 is hereby amended to read as follows:

      356.200  1.  With unanimous consent of their bondsmen, county officers, other than county treasurers, may deposit county funds received in their respective offices in any insured bank, or any insured savings and loan association which is a stock company and not a mutual association, located in the State of Nevada.

      2.  Whenever the written consent of any bondsman or bondsmen to such deposit has not been obtained, such bondsman or bondsmen shall, upon giving notice as required by law, be released from all responsibility on the bond of such officer.

      3.  Such accounts shall be kept in the name of the county in such manner as the board of county commissioners may prescribe.

      4.  The balances in such insured banks or savings and loan associations, as certified by the proper officer thereof, and by oath of the county treasurer, may be counted as cash.

      5.  All moneys deposited in any depository bank or savings and loan association by such county officer may be drawn out by such officer on check or order payable only to the county treasurer or his order, but every county assessor may also withdraw money received in payment of motor vehicle license fees by check or order payable to the department of motor vehicles, and may also withdraw money received in payment of motor vehicle use taxes by check or order payable to the department of taxation.

      6.  The county officer shall keep a register which shall show the amount of county money on deposit and shall list every check or order drawn upon the depository bank or savings and loan association, numbering such items consecutively.

      7.  [Not later than the 1st Monday of each month, the county officer maintaining such deposit shall draw upon the deposit for the full amount of county funds deposited therein during the preceding month,] The county officer maintaining such deposit in any depositary bank shall draw upon the deposit not later than the 1st Monday of each month and whenever such deposit exceeds $100 for the full amount of county funds deposited therein, such withdrawal to be by check or order payable to the county treasurer, and shall thereupon deliver such withdrawal to the county treasurer.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1788 (Chapter 755, AB 778)ê

 

upon the deposit not later than the 1st Monday of each month and whenever such deposit exceeds $100 for the full amount of county funds deposited therein, such withdrawal to be by check or order payable to the county treasurer, and shall thereupon deliver such withdrawal to the county treasurer.

      8.  This section does not apply to any deposit made by the clerk of any court pursuant to NRS 355.210.

      Sec. 2.  This act shall become effective at 12:02 a.m. on July 1, 1975.

 

__________

 

 

CHAPTER 756, AB 284

Assembly Bill No. 284–Assemblyman Heaney

CHAPTER 756

AN ACT relating to compensation for victims of criminal acts; expanding the class of persons entitled to compensation as victims; setting deadlines for hearings and decisions; providing that decisions of the board are not subject to review pursuant to the Nevada Administrative Procedure Act; prohibiting compensation to certain victims; providing for rehearings of certain applications previously denied; and providing other matters properly relating thereto.

 

[Approved May 28, 1975]

 

The People of the State of Nevada, represented in Senate and Assembly,

do enact as follows:

 

      Section 1.  Chapter 217 of NRS is hereby amended by adding thereto the provisions set forth as sections 2 and 3 of this act.

      Sec. 2.  “Crime” means an act or omission committed within this state which is forbidden by law and punishable upon conviction by death, imprisonment, fine or other penal discipline.

      Sec. 3.  Any person who knowingly obtains or attempts to obtain, or aids or abets any person to obtain, by means of a willfully false statement or representation or other fraudulent device, assistance to which he is not entitled, or assistance greater than that to which he is entitled, with the intent to defeat the purposes of this chapter, is guilty of a gross misdemeanor.

      Sec. 3.5.  NRS 217.010 is hereby amended to read as follows:

      217.010  [1.]  It is the policy of this state to encourage the cooperation and assistance of the public in law enforcement and to promote the public welfare.

      [2.  It is the purpose of NRS 217.010 to 217.260, inclusive, to facilitate and permit the payment of compensation to victims injured and to dependents of victims killed as a result of certain serious crimes or in attempts to prevent the commission of crime or to arrest suspected criminals.]

      Sec. 4.  NRS 217.020 is hereby amended to read as follows:

      217.020  As used in NRS 217.010 to 217.260, inclusive, unless the context otherwise requires, the words and terms defined in NRS 217.030 to 217.070, inclusive, and section 2 of this act, have the meanings ascribed to them in such sections.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1789 (Chapter 756, AB 284)ê

 

      Sec. 5.  NRS 217.070 is hereby amended to read as follows:

      217.070  “Victim” means a person who is physically injured or killed: [While attempting to prevent the commission of a crime or to arrest a suspected criminal or while aiding or attempting to aid a police officer to do so.] 1.  While attempting to prevent the commission of a crime not initially involving:

      (a) Self-defense of the life, limb or property of the victim;

      (b) Defense of the life, limb or property of a relative of the victim;

      (c) Defense of the life, limb or property of a person or institution based upon a preexisting legal obligation on the part of the victim to so defend; or

      (d) An attempt to arrest a suspected criminal for any offense under circumstances covered by paragraphs (a), (b) or (c) of this subsection.

      2.  While attempting to aid a police officer to arrest a suspected criminal for any offense under circumstances other than those covered by paragraphs (a), (b) or (c) of subsection 1.

      Sec. 6.  NRS 217.090 is hereby amended to read as follows:

      217.090  The board may appoint one or more hearing officers, who must be licensed to practice law in this state, to conduct investigations and hearings and to take testimony in any proceeding pursuant to NRS 217.010 to 217.260, inclusive, but final determinations of any matter shall be only by the board. A hearing officer acting pursuant to this section shall report his findings of fact and conclusions of law to the board, together with the reasons therefor. The board shall act only after consideration of the report and such other evidence as it deems appropriate.

      Sec. 7.  NRS 217.110 is hereby amended to read as follows:

      217.110  1.  Upon receipt of an application for compensation, the board shall conduct an investigation and may fix a time and place for a hearing. If a hearing is to be held, the board [and] shall give notice thereof to the applicant. Such hearing shall be held within 30 days of the board’s receipt of such application unless:

      (a) The time limitation is waived in writing by the applicant; or

      (b) There is a conflict with the hearing calendar of the hearing officer. In the case of a conflict in the hearing calendar, the hearing shall be scheduled at the earliest possible date.

      2.  The board or its hearing officer may hold such hearings, sit and act at such times and places, and take such testimony as it or he may deem advisable. The board or its hearing officer may administer oaths or affirmations to witnesses. The board has full powers of subpena and compulsion of attendance of witnesses and production of documents; but no subpena may be issued except under the signature of a member of the board. Application to any court for aid in enforcing such subpena may be made in the name of the board only by a member thereof. Subpenas may be served by any person designated by the board.

      3.  The applicant and any other person having a substantial interest in the outcome of a proceeding may appear and be heard, produce evidence and cross-examine witnesses in person or by his attorney. The board or its hearing officer also may hear other persons who may have relevant evidence to submit.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1790 (Chapter 756, AB 284)ê

 

      4.  Any statement, document, information or matter may be received in evidence, if, in the opinion of the board or its hearing officer, it contributes to a determination of the claim, whether or not such evidence would be admissible in a court of law.

      5.  Orders and decisions of the board are final [.] and not subject to judicial review.

      Sec. 8.  NRS 217.200 is hereby amended to read as follows:

      217.200  1.  The board may order the payment of compensation and the award of a governor’s certificate for meritorious citizen’s service [for:] to a victim as defined in subsections 1 and 2 of NRS 217.070 for:

      [1.  Expenses] (a) Medical expenses, and nonmedical remedial care and treatment rendered in accordance with a religious method of healing, actually and reasonably incurred as a result of the personal injury or death of the victim;

      [2.](b) Loss of earning power, actually and reasonably incurred as a result of the total or partial incapacity of the victim;

      [3.](c) Pecuniary loss to the dependents of a deceased victim; [and

      4.](d) Funeral expenses, not in excess of $1,000, which are actually and reasonably incurred as a result of the death of the victim; and

      (e) Any other loss which results from the personal injury or death of the victim and which the board determines to be reasonable.

      2.  An award of compensation may be made subject to such terms and conditions as the board considers necessary or advisable with respect to payment, disposition, allotment or apportionment of the award.

      Sec. 9.  NRS 217.220 is hereby amended to read as follows:

      217.220  1.  Compensation shall not be awarded if the victim:

      (a) Is a relative of the offender;

      (b) Was, at the time of the personal injury or death of the victim living with the offender as a member of his family or household or maintaining a sexual relationship, whether illicit or not, with such person or with any member of the family of such person;

      (c) Violated a penal law of this state, which caused or contributed to his injuries or death; [or]

      (d) Was injured or killed as a result of the operation of a motor vehicle, boat or airplane unless such vehicle, boat or airplane was used as a weapon in a deliberate attempt to harm the victim [.] ; or

      (e) Was not a resident of the State of Nevada at the time the incident upon which the claim is based occurred.

      2.  No compensation may be awarded [under NRS 217.010 to 217.260, inclusive,] in an amount in excess of $5,000. [, and all payment shall be made in a lump sum.]

      Sec. 10.  NRS 233B.030 is hereby amended to read as follows:

      233B.030  In this chapter, unless the context otherwise requires:

      1.  “Agency” means each public agency, bureau, board, commission, department, division, officer or employee of the executive department of the state government authorized by law to make regulations or to determine contested cases, except:

      (a) The governor.

      (b) Any penal or educational institution.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1791 (Chapter 756, AB 284)ê

 

      (c) Any agency acting within its capacity as administrator of the military affairs of this state.

      (d) The state gaming control board.

      (e) The Nevada gaming commission.

      (f) The state board of parole commissioners.

      (g) The welfare division of the department of human resources.

      (h) The state board of examiners acting pursuant to chapter 217 of NRS.

      2.  “Contested case” means a proceeding, including but not restricted to ratemaking and licensing, in which the legal rights, duties or privileges of a party are required by law to be determined by an agency after an opportunity for hearing. Nothing contained in this section shall be construed to require a hearing where not otherwise required by law or regulation.

      3.  “License” means the whole or part of any agency permit, certificate, approval, registration, charter or similar form of permission required by law. “Licensing” means the agency procedure whereby the license is granted, denied, revoked, suspended, annulled, withdrawn or amended.

      4.  “Party” means each person or agency named or admitted as a party, or properly seeking and entitled as of right to be admitted as a party in any contested case.

      5.  “Person” means any individual, partnership, corporation, association, political subdivision or public or private organization of any character other than an agency.

      6.  “Regulation” means each agency rule, standard, directive or statement of general applicability that implements or interprets law or policy, or describes the organization, procedure or practice requirements of any agency. The term includes the amendment or repeal of a prior regulation, but does not include:

      (a) Statements concerning only the internal management of an agency and not affecting private rights or procedures available to the public;

      (b) Declaratory rulings issued pursuant to NRS 233B.120;

      (c) Intra-agency memoranda;

      (d) Agency decisions and findings in contested cases;

      (e) Regulations concerning the use of public roads or facilities which are indicated to the public by means of signs and signals; or

      (f) Any order for immediate action, including but not limited to quarantine and the treatment or cleansing of infected or infested animals, objects or premises, made under the authority of the state board of agriculture, the state board of health, the state board of sheep commissioners or any other agency of this state in the discharge of a responsibility for the preservation of human or animal health or for insect or pest control.

      Sec. 11.  NRS 217.230 is hereby repealed.

      Sec. 12.  Orders for payment of compensation pursuant to this chapter may be made:

      1.  Only as to injuries or death resulting from incidents or offenses occurring on or after July 1, 1969.

      2.  If the claim is based on a provision added or amended by this act, only as to injuries or death resulting from incidents or offenses occurring on or after July 1, 1975.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1792 (Chapter 756, AB 284)ê

 

      Sec. 13.  Sections 3.5, 4, 6 and 9 of this act, and the repeal of NRS 217.230, provided for in section 11 of this act shall become effective at 12:01 a.m. on July 1, 1975.

 

__________

 

 

CHAPTER 757, SB 504

Senate Bill No. 504–Committee on Transportation

CHAPTER 757

AN ACT relating to motor vehicle insurance; requiring a person registering a motor vehicle to have certain no-fault insurance coverage; prohibiting the operation of a motor vehicle without such coverage; providing a penalty; and providing other matters properly relating thereto.

 

[Approved May 28, 1975]

 

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 a new section which shall read as follows:

      It is unlawful for any person to operate a motor vehicle registered in this state without having security covering the vehicle as required by chapter 698 of NRS.

      Sec. 2.  NRS 482.215 is hereby amended to read as follows:

      482.215  1.  All applications for registration, except applications for renewal registration, shall be made as provided in this section.

      2.  Applications for all registrations, except renewal registrations, shall be made in person, if practicable, to any office or agent of the department.

      3.  Each application shall be made upon the appropriate form furnished by the department and shall contain:

      (a) The signature of the owner.

      (b) His residence address.

      (c) His declaration of the county where he intends the vehicle to be based, unless the vehicle is deemed to have no base. The department shall use this declaration to determine the county to which the privilege tax is to be paid.

      (d) A brief description of the vehicle to be registered, including the name of the maker, the engine, identification or serial number, whether new or used, and the last license number, if known, and the state in which issued, and upon the registration of a new vehicle, the date of sale by the manufacturer or franchised and licensed dealer in this state for the make to be registered to the person first purchasing or operating such vehicle.

      (e) A signed declaration by the applicant that he has and will maintain security as required by chapter 698 of NRS covering the motor vehicle to be registered.

      4.  The application shall contain such other information as may be required by the department, and shall be accompanied by proof of ownership satisfactory to the department.

      5.  For purposes of the declaration required by paragraph (e) of subsection 3, vehicles which are subject to the license fee and registration requirements of the Interstate Highway User Fee Apportionment Act (NRS 706.801 to 706.861, inclusive), and which are based in this state, may be declared as a fleet by the registered owners thereof, on the original or renewal applications for proportional registration.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1793 (Chapter 757, SB 504)ê

 

requirements of the Interstate Highway User Fee Apportionment Act (NRS 706.801 to 706.861, inclusive), and which are based in this state, may be declared as a fleet by the registered owners thereof, on the original or renewal applications for proportional registration.

      Sec. 3.  NRS 482.280 is hereby amended to read as follows:

      482.280  1.  The registration of every vehicle referred to in subsection 1 of NRS 482.206 shall expire at midnight on the last day of the last month of the registration period. The registration of every vehicle referred to in subsection 2 of NRS 482.206 shall expire at midnight on December 31. The department shall mail to each holder of a valid registration certificate an application form for renewal registration for the following registration period. Such forms shall be mailed by the department in sufficient time to allow all applicants to mail the applications to the department and to receive new registration certificates and license plates, stickers, tabs or other suitable devices by mail prior to expiration of subsisting registrations. An applicant may, if he chooses, present the application to any agent or office of the department.

      2.  An application mailed or presented to the department or to a county assessor under the provisions of this section shall include a signed declaration by the applicant that he has and will maintain security as required by chapter 698 of NRS covering the motor vehicle to be registered.

      3.  The department shall insert in each application form mailed as required by subsection 1 of this section the amount of privilege tax to be collected for the county under the provisions of NRS 482.260.

      [3.]4.  An owner who has made proper application for renewal of registration previous to the expiration of the current registration but who has not received the number plate or plates or registration card for the ensuing registration period is entitled to operate or permit the operation of such vehicle upon the highways upon displaying thereon the number plate or plates issued for the preceding registration period for such time as may be prescribed by the department as it may find necessary for issuance of such new plate or plates or registration card.

      [4.]5.  The registration fees for a motortruck and truck tractor, and for any trailer or semitrailer having an unladened weight of 3,501 pounds or more shall be reduced by one-twelfth for each calendar month which has elapsed from the beginning of each calendar year, the fee so obtained, rounded to the nearest one-half dollar, but in no event to be less than $5.50.

      Sec. 4.  This act shall become effective on January 1, 1976.

 

__________

 

 


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1794ê

 

CHAPTER 758, SB 372

Senate Bill No. 372–Committee on Commerce and Labor

CHAPTER 758

AN ACT relating to interest rates; providing for a flexible limit under certain circumstances; and providing other matters properly relating thereto.

 

[Approved May 28, 1975]

 

The People of the State of Nevada, represented in Senate and Assembly,

do enact as follows:

 

      Section 1.  NRS 99.050 is hereby amended to read as follows:

      99.050  1.  Parties may agree [,] for the payment of any rate of interest on money due [,] or to become due [,] on any contract [, not exceeding, however, the rate of 12 percent per annum. Any judgment rendered on any such contract shall conform thereto, and shall bear the interest agreed upon by the parties, and which shall be specified in the judgment; but only the amount of the original claim or demand shall draw interest after judgment.

      2.] which does not exceed the rate of 12 percent per annum, except as otherwise provided in subsection 2.

      2.  If the lowest daily prime rate at the three largest United States banking institutions is 9 percent or more, the maximum rate of interest shall not exceed such lowest daily prime rate plus 3.5 percent. If a loan is made pursuant to this subsection:

      (a) The lender shall certify on the loan document, under penalty of perjury, what the lowest prime rate, as specified in paragraph (b) of subsection 1, is on the date of execution of the final loan document.

      (b) The lender shall not impose any charge or penalty for prepayment of all or any part of the loan.

      (c) The lender shall not require any compensating balance or use any other device to increase the cost to the borrower of borrowing the net amount of the loan.

As used in this subsection, “lender” means any person who advances money for the use of another or forbears the immediate collection of money due for value received, and the terms “borrower” and “loan” have corresponding meanings.

      3.  Any agreement for a greater rate of interest than [herein] specified [shall be] in this section is null and void and of no effect as to such excessive rate of interest.

      Sec. 2.  NRS 673.330 is hereby amended to read as follows:

      673.330  Associations shall not charge for the privilege of prepayment in part or in full of any real property loan an amount greater than 180 days’ interest on the amount prepaid. [Initial loan fees shall not be in excess of that amount which, together with the first year’s interest, will exceed the rate of 12 percent. Initial loan fees shall not include recording fees, attorneys’ fees, fire insurance, life insurance and title insurance premiums, escrow fees, taxes and assessments, the cost of federal documentary stamps, appraisal fees, construction control or voucher control fees, tax service, inspection fees, membership fees, the cost of credit reports, and reconveyance fees, either by deduction from the proceeds of such loan or otherwise, and paid out by the association.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1795 (Chapter 758, SB 372)ê

 

the proceeds of such loan or otherwise, and paid out by the association. Discounts on loans purchased shall not be considered as initial loan fees.]

 

__________

 

 

CHAPTER 759, SB 224

Senate Bill No. 224–Committee on Commerce and Labor

CHAPTER 759

AN ACT relating to depositories of public funds; authorizing the deposit of public funds under certain conditions in insured savings and loan associations which are stock companies and not mutual associations; and providing other matters properly relating thereto.

 

[Approved May 28, 1975]

 

The People of the State of Nevada, represented in Senate and Assembly,

do enact as follows:

 

      Section 1.  Chapter 356 of NRS is hereby amended by adding thereto the provisions set forth as sections 2 and 3 of this act.

      Sec. 2.  The state, a local government or an agency of either may deposit public funds in any insured state or national bank, or in any insured savings and loan association which is a stock company and not a mutual association.

      Sec. 3.  Any incorporated city or other local government may deposit any moneys under the control of its treasurer in any insured state or national bank, or in any insured savings and loan association which is a stock company and not a mutual association and which has an office within the State of Nevada.

      Sec. 4.  NRS 209.197 is hereby amended to read as follows:

      209.197  The warden may accept funds and valuables belonging to prisoners for safekeeping pending their releases, and shall deposit such funds in [one or more banks of reputable standing.] insured banks or in insured savings and loan associations which are stock companies and not mutual associations. He shall keep, or cause to be kept, a full and accurate account of such funds and valuables, and shall submit reports to the board relating to such funds and valuables as may be required from time to time.

      Sec. 5.  NRS 210.160 is hereby amended to read as follows:

      210.160  The superintendent is authorized to accept funds and valuables of inmates for safekeeping pending their discharges, and is directed to deposit such funds in [one or more banks of reputable standing.] insured banks or in insured savings and loan associations which are stock companies and not mutual associations. He shall keep, or cause to be kept, a fair and full account of such funds and valuables, and shall submit reports to the administrator relative to such funds and valuables as may be required from time to time.

      Sec. 6.  NRS 210.170 is hereby amended to read as follows:

      210.170  1.  The superintendent, subject to the approval of the administrator, may establish an inmates’ commissary or store, which shall exist for the benefit and use of the inmates.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1796 (Chapter 759, SB 224)ê

 

for the benefit and use of the inmates. So far as practicable, sales of supplies and materials to the inmates shall be at cost. The superintendent shall keep, or cause to be kept, a record of all transactions of the commissary.

      2.  The youth training center commissary fund is hereby created, and shall be used to purchase supplies and materials for resale to the inmates, to provide money for needy inmates, and for other incidentals as may be deemed necessary by the superintendent. All money drawn from the fund shall be repaid wherever possible.

      3.  The superintendent is directed to deposit the fund in [one or more banks of reputable standing,] insured banks or in insured savings and loan associations which are stock companies and not mutual associations, and to maintain a small sum as petty cash at the commissary.

      Sec. 7.  NRS 210.560 is hereby amended to read as follows:

      210.560  The superintendent is authorized to accept funds and valuables of inmates for safekeeping pending their discharges, and is directed to deposit such funds in a bank or in an insured savings and loan association which is a stock company and not a mutual association qualified to receive deposits of public funds under the provisions of chapter 356 of NRS, and the deposits shall be secured by depository bond satisfactory to the state board of examiners. The superintendent shall keep, or cause to be kept, a fair and full account of such funds and valuables, and shall submit reports to the administrator relative to such funds and valuables as may be required from time to time.

      Sec. 8.  NRS 210.570 is hereby amended to read as follows:

      210.570  1.  The superintendent, subject to the approval of the administrator, may establish an inmates’ commissary or store, which shall exist for the benefit and use of the inmates. So far as practicable, sales of supplies and materials to the inmates shall be at cost. The superintendent shall keep, or cause to be kept, a record of all transactions for the commissary.

      2.  The girls training center commissary fund is hereby created, and shall be used to purchase supplies and materials for resale to the inmates, to provide money for needy inmates, and for other incidentals as may be deemed necessary by the superintendent. All money from the fund shall be repaid wherever possible.

      3.  The superintendent is directed to deposit the fund in a bank or in an insured savings and loan association which is a stock company and not a mutual association qualified to receive deposits of public funds under the provisions of chapter 356 of NRS, and the deposit shall be secured by a depository bond satisfactory to the state board of examiners.

      4.  The superintendent is authorized to maintain a small sum as petty cash at the commissary.

      Sec. 9.  NRS 244.207 is hereby amended to read as follows:

      244.207  1.  Notwithstanding any other provision of law, the boards of county commissioners shall have power and jurisdiction in their respective counties to establish by ordinance central receiving and disbursing systems for the handling of county moneys and moneys held in trust by the county or by any of its elected or appointed officers. Such systems may include, but are not limited to, the following:


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ê1975 Statutes of Nevada, Page 1797 (Chapter 759, SB 224)ê

 

      (a) The commingling of all moneys from any source whatsoever, provided that the accounting system employed supplies full information concerning the sources of the moneys.

      (b) The elimination of departmental bank accounts, or accounts in insured savings and loan associations which are stock companies and not mutual associations, provided for in NRS 356.200 by commingling such moneys in [a bank] an account or accounts maintained by the county treasurer.

      (c) The elimination of trust bank accounts created for any reason whatsoever, as long as adequate records are maintained to identify fully all trust moneys. The moneys previously held in such trust bank accounts may be commingled with other moneys held in bank accounts maintained by the county treasurer.

      (d) The centralization of all disbursing of all moneys, including trust moneys, provided the accounting system employed supplies full information concerning the disposition of such moneys.

      (e) The centralization of part or all of billing and collection aspects of business licenses, personal property and any other activity of any of the offices of the county that involves billing for services or taxes or fees imposed by statute or ordinance, or the collection of moneys in payment of such billings.

      2.  Investment income from the commingled funds will be credited to the general fund of the county if other provisions of law or contract do not require other allocation of such investment income.

      3.  Nothing in this section shall:

      (a) Eliminate the reporting requirements of various elected and appointed officials relating to the receipt and disposition of moneys.

      (b) Limit the right of a local government as defined in NRS 354.474 (but not including a county) whose moneys are held in trust by the county to direct the receipt, disbursement and investment of its money independently of the system provided for in this section, where such independent direction is otherwise authorized by law.

      Sec. 10.  NRS 266.515 is hereby amended to read as follows:

      266.515  1.  The treasurer, or the county treasurer when acting as ex officio city treasurer, shall keep all money belonging to the city separate and distinct from all other moneys held by him for any other purpose or fund whatsoever, and may, when [a private or an incorporated bank is] one or more insured banks or insured savings and loan associations which are stock companies and not mutual associations are located in such city, deposit, with unanimous consent of his bondsmen, city funds in such [bank or banks upon open account.] banks or savings and loan associations in demand or time accounts. When no such [bank or] banks or savings and loan associations exist in such city, he may deposit, with the unanimous consent of his bondsmen, city funds with any [private or incorporated bank in the State of Nevada.] bank, or any insured savings and loan association which is a stock company and not a mutual association, in the State of Nevada in demand or time accounts.

      2.  Such accounts shall be kept in the name of the city in such manner as the governing board of the city may prescribe and under such terms and conditions for the protection of the funds as the governing board may determine, not inconsistent with other laws of the State of Nevada regulating the deposit of public funds.


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ê1975 Statutes of Nevada, Page 1798 (Chapter 759, SB 224)ê

 

determine, not inconsistent with other laws of the State of Nevada regulating the deposit of public funds.

      3.  The balances in banks [,] or savings and loan associations, as certified to by the proper officer thereof, and by the oath of the city treasurer, may be counted as cash.

      Sec. 11.  NRS 353.070 is hereby amended to read as follows:

      353.070  It shall be unlawful for the legislative auditor to count as money in the state treasury anything but actual checks pending deposit and currency in the custody of the state treasurer, or deposits in [depositary banks.] depository banks or in insured savings and loan associations which are stock companies and not mutual associations.

      Sec. 12.  NRS 353.075 is hereby amended to read as follows:

      353.075  1.  When the count of state moneys, funds and securities is completed, the legislative auditor shall make a report and file the same in the office of the secretary of state. When filed with the secretary of state, the report is a public record.

      2.  The report shall show separately:

      (a) The actual amount of money in the state treasury in the custody of the state treasurer.

      (b) The amounts on deposit, [in banks,] listing each [depositary bank] depository bank or savings and loan association and the amounts on deposit.

      (c) Lists of all state-owned securities in the state treasury which are in the custody of the state treasurer or in [depositary banks.] depository banks or insured savings and loan associations which are stock companies and not mutual associations.

      (d) A statement of securities deposited with the state treasurer for safekeeping showing the total value of such securities, the department or commission for whom the state treasurer holds such securities, and the purpose for which the securities were obtained.

      Sec. 13.  NRS 354.270 is hereby amended to read as follows:

      354.270  1.  The county treasurer of each county shall issue a receipt in triplicate for all moneys received by him. The original shall be delivered to the payee, the duplicate immediately filed by the county treasurer with the county auditor, and the triplicate retained by the county treasurer. The duplicate and triplicate receipts shall, in addition to showing the amount and source of revenue, contain an apportionment to the proper funds as follows:

      (a) All revenue collected for general, administrative, current expense, salary, indigent and contingent purposes shall be apportioned to the general fund.

      (b) All revenue collected for special purposes shall be apportioned to special funds, or to separate [bank] accounts established under the provisions of NRS 354.603, that have been or may be created, the purpose of which shall be indicated in the title of each special fund.

      2.  This section shall be considered mandatory, and any county treasurer failing to comply with the provisions of this section shall be punished as provided in NRS 354.310.

      Sec. 14.  NRS 354.280 is hereby amended to read as follows:

      354.280  1.  The county treasurer shall:


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ê1975 Statutes of Nevada, Page 1799 (Chapter 759, SB 224)ê

 

      (a) Keep a complete record of the source and amount of all receipts, apportionments to, payments from, and balances in all funds and separate [bank] accounts established under NRS 354.603; and

      (b) Submit to the board of county commissioners, at its first regular meeting each month, a statement containing the information required in paragraph (a) for the previous month, giving the balance in each county, state and special fund, and separate [bank] accounts established under NRS 354.603, the total amount in all school district funds, and the total thereof at the close of business on the last day of each month, together with a statement of all moneys on deposit, outstanding checks against the same, and cash on hand.

      2.  The statement shall be supported by certified statements from each county depositary showing the amount on deposit to the credit of the county treasurer on such date and by certified statements from any board which has established a separate [bank] account under the provisions of NRS 354.603, showing the amount on deposit in such account on such date and shall be subscribed and sworn to before the county auditor before being submitted to the board of county commissioners.

      3.  This section shall be considered mandatory, and any county treasurer failing to comply with the provisions of this section shall be punished as provided in NRS 354.310.

      Sec. 15.  NRS 354.290 is hereby amended to read as follows:

      354.290  1.  The county auditor of each county shall:

      (a) Audit all apportionments made by the county treasurer.

      (b) Keep a complete record of all such apportionments to and disbursements from funds and separate [bank] accounts established under NRS 354.603.

      (c) Keep accounts showing the amount of revenue received from each of the various sources, the amount of expenditures of the various departments and the object of such expenditures.

      2.  At the first regular meeting of the board of county commissioners in October, January, April and July, the county auditor shall submit to the board a statement containing the information required by subsection 1 in such detail as may be required, but such statement shall, in any event, show the amount of outstanding warrants against and the available balance in each county, state and special fund and separate [bank] account established under NRS 354.603, the total amount in all school district funds, and the total thereof, together with an analysis of receipts and disbursements for the previous quarter by account and fund. Such analysis shall use the same accounts and funds as were used in the budget adopted by the board of county commissioners for the applicable fiscal year and shall be so organized as to relate directly to such budget.

      3.  This section shall be considered mandatory, and any county auditor failing to comply with the provisions of this section shall be punished as provided in NRS 354.310.

      Sec. 16.  NRS 354.500 is hereby amended to read as follows:

      354.500  “Cash” means cash on hand, cash deposited in banks, insured savings and loan associations which are stock companies and not mutual associations or with county treasurers, cash in transit, demand or time certificates of deposit, treasury bills or notes having a maturity date of 1 year or less, or equivalent assets, including investments set forth in paragraphs (a) and (b) of subsection 1 of NRS 355.170 acquired under the terms of repurchase agreements providing for the investment of the idle funds of a local government.


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ê1975 Statutes of Nevada, Page 1800 (Chapter 759, SB 224)ê

 

of 1 year or less, or equivalent assets, including investments set forth in paragraphs (a) and (b) of subsection 1 of NRS 355.170 acquired under the terms of repurchase agreements providing for the investment of the idle funds of a local government.

      Sec. 17.  NRS 354.512 is hereby amended to read as follows:

      354.512  “Deposit” means:

      1.  Money placed with a bank, an insured savings and loan association which is a stock company and not a mutual association or other institution or person, either in a general account subject to check or order withdrawal or in a special account made or some specified purpose.

      2.  Securities placed with a bank, an insured savings and loan association which is a stock company and not a mutual association or other institution or person for some particular purpose.

      3.  Money placed with a business firm by its customers for electric meters, water meters and other such services.

      4.  Money or securities submitted by contractors or other persons to guarantee their bids.

      Sec. 18.  NRS 354.603 is hereby amended to read as follows:

      354.603  Notwithstanding any other provisions of law, in counties with a population of less than 20,000, as determined by the last preceding national census of the Bureau of the Census of the United States Department of Commerce:

      1.  The board of trustees of any county school district or the board of hospital trustees of any county hospital may establish and administer separate [bank] accounts in any bank whose deposits are insured by the Federal Deposit Insurance Corporation or in any savings and loan association which is a stock company and not a mutual association and whose deposits if made by the state, a local government or an agency of either are insured by the Federal Savings and Loan Insurance Corporation for [all] moneys [received] deposited by the county treasurer which are by law to be administered and expended by such boards. The county treasurer shall transfer such moneys to such separate [bank] account when the following conditions are met:

      (a) The board of trustees of the county school district or the board of hospital trustees of the county hospital shall adopt a resolution declaring an intention to establish and administer a separate [bank] account in accordance with the provisions of this section.

      (b) The board of trustees of the county school district or the board of hospital trustees of the county hospital shall send a certificate to the county treasurer, the county auditor, the board of county commissioners and, in the case of the board of trustees of the county school district, to the state department of education, attested by the secretary of such board, declaring the intention of such board to establish and administer a separate [bank] account in accordance with the provisions of this section.

      (c) The board of trustees of the county school district or the board of hospital trustees of the county hospital shall submit monthly reports, listing all transactions involving the separate [bank] account, to the county treasurer, the county auditor, the board of county commissioners, and, in the case of the board of trustees of the county school district, to the state department of education.


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ê1975 Statutes of Nevada, Page 1801 (Chapter 759, SB 224)ê

 

state department of education. Such reports shall be certified by the secretary of such board. In addition, such boards shall give a full account and record of all moneys in such accounts upon request of the board of county commissioners.

      2.  The separate [bank] account of the board of trustees of the county school district established under the provisions of this section shall be composed of two funds:

      (a) The county school district fund; and

      (b) The county school district building and sites fund.

      3.  The separate [bank] account established by the board of county hospital trustees shall be known as the county hospital fund.

      4.  No expenditures from either [bank] account shall be made in excess of the balance of such [bank] account.

      5.  Such [a bank] account shall support all expenditures properly related to the purpose of the fund, excluding direct payments of principal and interest on general obligation bonds, and including, but not limited to debt service, capital projects, capital outlay and operating expenses.

      6.  The board of county commissioners, if it determines that there is clear evidence of misuse or mismanagement of funds in any such separate [bank] account, may order the closing of such account and the return of such funds to the county treasury to be administered in accordance with existing provisions of law. The board of trustees of the county school district or the board of hospital trustees of the county hospital shall be entitled to a hearing before the board of county commissioners.

      Sec. 19.  NRS 354.624 is hereby amended to read as follows:

      354.624  1.  Each local government shall provide for an annual audit of all funds [, accounts] and separate [bank accounts,] accounts in banks or savings and loan associations, established under NRS 354.603, of that local government, and may provide for more frequent audits as it deems necessary. Each annual audit shall be concluded and the audit report submitted to the governing body as provided in subsection 4 not later than 5 months from the close of the fiscal year for which the audit is conducted. An extension of this time may be granted by the Nevada tax commission to any local government which makes application for such extension. If the local government fails to provide for an audit in accordance with the provisions of this section, the Nevada tax commission shall cause such audit to be made at the expense of the local government. All audits shall be made by a public accountant certified or registered or by a partnership registered under the provisions of chapter 628 of NRS.

      2.  The governing body may, without requiring competitive bids, designate such accountant or firm annually. The accountant or firm shall be designated not later than 3 months prior to the close of the fiscal year for which the audit is to be made.

      3.  Each annual audit shall cover the business of the local government during the full fiscal year. It shall be a comprehensive audit of the affairs of the local government, including comment on the balance sheets accounts, results of operations, compliance with statutes and regulations, recommendations for improvements, and any other comments deemed pertinent by the auditor, and including his expression of opinion as to the adequacy of the financial presentation.


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ê1975 Statutes of Nevada, Page 1802 (Chapter 759, SB 224)ê

 

pertinent by the auditor, and including his expression of opinion as to the adequacy of the financial presentation. The form of the financial statements shall be prescribed by the Nevada tax commission, and the chart of accounts shall be as nearly as possible the same as that used in the preparation and publication of the annual budget. The audit shall compare operations of the local government with the approved budget. Included shall be a statement from the auditor that previously noted deficiencies in operations and previously made recommendations for improvements contained in previous audit reports have been acted upon by adoption as recommended, adoption with modifications, or rejection.

      4.  The recommendation and the summary of the narrative comments of the audit report shall be read in full at a meeting of the governing body held not more than 15 days after the report is submitted. Immediately thereafter, the entire audit report shall be filed as a public record with:

      (a) The clerk or secretary of the governing body;

      (b) The county clerk;

      (c) The Nevada tax commission;

      (d) In the case of school districts, the state department of education; and

      (e) In the case of general improvement districts subject to the jurisdiction of the public service commission of Nevada pursuant to NRS 318.140 and 318.144, to the commission.

      5.  The governing body shall act upon the audit recommendations by setting forth in its minutes its intention to adopt the recommendations, to adopt them with modifications or to reject them for reasons shown in the minutes. Such action shall be taken within 6 months following receipt of the audit.

      Sec. 20.  NRS 356.010 is hereby amended to read as follows:

      356.010  1.  All moneys, except as provided in NRS 356.013, under the control of the state treasurer belonging to the state shall be deposited in any state or national [bank or] banks, or in any insured savings and loan associations which are stock companies and not mutual associations, in the State of Nevada, or in any [bank or] banks or insured savings and loan associations which are stock companies and not mutual associations outside of the State of Nevada as provided in NRS 356.100, and such [depositary] depository banks or savings and loan associations shall handle, collect and pay all checks, drafts and other exchange without cost to the state.

      2.  Such deposits shall be made only with the written consent and approval of the state board of finance. The written consent and approval of the state board of finance to make deposits of state moneys in banks or savings and loan associations shall be delivered to the state treasurer and filed in his office, and a copy thereof shall be filed in the office of the secretary of state, and shall be a public record.

      3.  Any sums so deposited shall be deemed to be in the state treasury if the [bank or] banks or savings and loan associations in which such money is deposited shall, prior to or simultaneously with the making of the deposits, furnish security as provided in NRS 356.010 to 356.110, inclusive.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1803 (Chapter 759, SB 224)ê

 

      Sec. 21.  NRS 356.020 is hereby amended to read as follows:

      356.020  1.  All funds deposited by the state treasurer shall be secured by obligations of the United States, or bonds of this state, or bonds of any county, municipality or school district within this state [,] . Collateral deposited by the [depositary] depository bank or savings and loan association shall be pledged with the state treasurer, or with a Federal Reserve bank, or, if such deposit of security will not be accepted by a Federal Reserve bank, then with any bank or any insured savings and loan association which is a stock company and not a mutual association, other than the [depositary bank] depository bank or savings and loan association, which will accept such bonds as a trust for the purposes hereof.

      2.  The amount, in par value, of such deposit of securities by each such [depositary] depository bank or savings and loan association shall be at least the amount of the deposit with such [depositary bank.] depository bank or savings and loan association. Such bonds and securities shall be approved in writing by the state board of finance and by the state treasurer.

      3.  The state treasurer or the state board of finance may, from time to time, require such a deposit of such additional bonds and securities, as herein permitted as security, as in their judgment shall be necessary to maintain each such deposit.

      4.  The bonds, or any part thereof, may be withdrawn on the consent of the state treasurer, but no withdrawal shall be permitted which will reduce the security below the requirements of this section.

      Sec. 22.  NRS 356.030 is hereby amended to read as follows:

      356.030  1.  If any [bank or banks, depositary] insured banks or any insured savings and loan associations which are stock companies and not mutual associations, depository of such money, [shall] fail to pay any deposit or deposits, or any part thereof, on demand of the state treasurer, then the state treasurer, with the written approval of the state board of finance, forthwith shall:

      (a) Advertise such securities for sale for a period of not less than 10 days in a newspaper of general circulation published within the State of Nevada.

      (b) Sell such securities, or a sufficient amount thereof, to repay the deposit, at public or private sale to the highest and best bidder.

      (c) Apply the proceeds of such sale, including accrued interest, if any, toward the cancellation of the deposit.

      2.  If there is an excess of such proceeds or of security, or both, after the satisfaction of the deposit, then such excess shall be returned to such [depositary] depository bank or savings and loan association or its successor in interest.

      3.  Nothing in this section shall prevent such [depositary bank,] depository bank or savings and loan association, or the superintendent of banks or commissioner of savings associations in charge thereof, or the legally constituted receiver or liquidator thereof from redeeming such securities within a reasonable time, as determined by the state board of finance, at such a price as will repay to the state treasurer the full amount of the deposit in such [depositary.] depository.


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ê1975 Statutes of Nevada, Page 1804 (Chapter 759, SB 224)ê

 

      Sec. 23.  NRS 356.040 is hereby amended to read as follows:

      356.040  1.  At the close of business at the end of each month and at any other time, upon demand of the state treasurer or the state board of finance, every [depositary] depository bank or savings and loan association shall:

      (a) Furnish the state treasurer with a statement of the account, duly verified or certified by some officer of the [bank,] depository, upon a form to be fixed by the state treasurer.

      (b) Return to the state treasurer all paid checks and vouchers.

      (c) Mail a copy of the statement of the account to the state board of finance and a copy to the superintendent of banks [.] or commissioner of savings associations. The superintendent [of banks] or commissioner immediately shall mail a copy thereof to the president of the bank [.] or savings and loan association.

      2.  Every such insured bank or savings and loan association shall also, upon demand of the superintendent [of banks,] or commissioner, furnish him with such a verified statement and paid checks and vouchers.

      Sec. 24.  NRS 356.050 is hereby amended to read as follows:

      356.050  1.  Where the state treasurer, in accordance with the terms and provisions of NRS 356.010 to 356.110, inclusive, has deposited and kept on deposit any public moneys in [depositaries] depositories so designated, he shall not be liable personally or upon his official bond for any public moneys that may be lost by reason of the failure or insolvency of any such [depositary;] depository; but the state treasurer shall be chargeable with the safekeeping, management and disbursement of the bonds deposited with him as security for deposits of state moneys, and with interest thereon, and with the proceeds of any sale under the provisions of NRS 356.010 to 356.110, inclusive.

      2.  The state treasurer is authorized to deposit for safekeeping with any [reliable bank] insured bank, insured savings and loan association which is a stock company and not a mutual association or trust company within or without this state any securities or bonds pledged with him, as state treasurer, as collateral or as security for any purpose whatever, but the same may only be so deposited by him with the joint consent and approval, in writing, of the pledgor thereof and the state board of finance. Any bonds or securities so deposited by him shall be deposited under a written deposit agreement between the pledgor and the state treasurer, to be held and released only upon a written order of the state treasurer or his deputy, and signed by the governor or acting governor and by one additional member of the state board of finance.

      Sec. 25.  NRS 356.070 is hereby amended to read as follows:

      356.070  1.  [Active deposits] Deposits shall be subject to withdrawal upon demand of the state treasurer at any time without previous notice, but no withdrawal of such deposit or deposits, except by a state controller’s warrant in the manner set forth in NRS 356.080, shall be made by the state treasurer without the written consent of the state board of finance.

      2.  A warrant of the state controller shall be a check or order of the state treasurer, and shall be paid by the [depositary bank] depository bank or savings and loan association designated thereon when registered, countersigned, and the bank or savings and loan association has been designated for payment thereof as provided in NRS 356.080.


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ê1975 Statutes of Nevada, Page 1805 (Chapter 759, SB 224)ê

 

countersigned, and the bank or savings and loan association has been designated for payment thereof as provided in NRS 356.080.

      3.  The state treasurer shall keep a [check] register which shall show separately the amount of state money on deposit with every [depositary bank,] insured depository bank or insured savings and loan association which is a stock company and not a mutual association, and shall list separately each check or order drawn upon the respective bank [depositaries,] depositories, numbering the checks or orders against each [depositary] depository consecutively.

      Sec. 26.  NRS 356.080 is hereby amended to read as follows:

      356.080  1.  Whenever any warrant of the state controller is presented to the state treasurer for payment, such warrant shall become a check or order of the state treasurer if the state treasurer shall endorse thereon the name of the [depositary bank] insured depository bank, or insured savings and loan association which is a stock company and not a mutual association, where payable, and a number, as provided by NRS 356.070, and countersign his name thereto as state treasurer.

      2.  Such warrant [checks] shall be drawn, as near as may be, upon the [depositary bank] insured depository bank or insured savings and loan association which is a stock company and not a mutual association nearest the residence, if known, of the payee named in the warrant.

      Sec. 27.  NRS 356.085 is hereby amended to read as follows:

      356.085  The interest to be paid by a [depositary bank] depository bank or savings and loan association shall be paid in accordance with the contract made with the state treasurer and in an amount determined by the rates established pursuant to NRS 356.015 [.] or by any Act of Congress.

      Sec. 28.  NRS 356.090 is hereby amended to read as follows:

      356.090  In consideration of no exchange or collection charges being made on checks or coupons of, or remittance to, the state, any [bank or] banks or insured savings and loan associations which are stock companies and not mutual associations at the state capital may be relieved by the state treasurer, with the approval of the state board of finance, from the payment of any interest on amounts deposited with them.

      Sec. 29.  NRS 356.100 is hereby amended to read as follows:

      356.100  If deposits in [depositaries] depositories within this state are at or near the limit of deposits allowable under the value of bonds or securities [deposited] pledged by such [banks,] banks or insured savings and loan associations which are stock companies and not mutual associations, or as otherwise limited by NRS 356.010 to 356.110, inclusive, and an excess of moneys has accumulated in the state treasury, the state treasurer may:

      1.  Subject to the provisions of NRS 356.010 to 356.110, inclusive, with the written consent and approval of the state board of finance, deposit such amounts of moneys as may be advisable in [a bank or] banks or insured savings and loan associations which are stock companies and not mutual associations situated outside of the State of Nevada; and

      2.  By check or [draft] order signed by the state treasurer and countersigned by at least two members of the state board of finance, withdraw such deposits as needed.


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ê1975 Statutes of Nevada, Page 1806 (Chapter 759, SB 224)ê

 

      Sec. 30.  NRS 356.120 is hereby amended to read as follows:

      356.120  With unanimous consent of his bondsmen, a county treasurer may:

      1.  When one or more banks or insured savings and loan associations which are stock companies and not mutual associations are located in the county, deposit county funds in such [bank or banks upon open account.] insured banks or savings and loan associations, in demand or time accounts.

      2.  When no such [bank or] banks or savings and loan associations exist in the county, deposit county funds with any [private or incorporated bank in the State of Nevada.] bank, or any insured savings and loan association which is a stock company and not a mutual association, in the State of Nevada in demand or time accounts.

      Sec. 31.  NRS 356.125 is hereby amended to read as follows:

      356.125  1.  All moneys placed in any [depositary banks in inactive] insured depository banks, or any insured savings and loan associations which are stock companies and not mutual associations, in time accounts may be deposited with the written consent of the board of county commissioners at a rate of interest equivalent to the rate of interest on [inactive] time accounts established by the state treasurer and the state board of finance in connection with [inactive] time state accounts. The [inactive] time accounts so established shall be subject to the applicable contract between the depositary and the county.

      2.  The provisions of this section shall not be construed to require any [depositary] depository to accept county deposits.

      Sec. 32.  NRS 356.130 is hereby amended to read as follows:

      356.130  Whenever the written consent of any bondsman or bondsmen to deposit the county funds in any [bank or banks] insured banks or savings and loan associations has not been obtained, such bondsman or bondsmen shall, upon giving notice as required by law, be released from all responsibility on the bond of the county treasurer.

      Sec. 33.  NRS 356.140 is hereby amended to read as follows:

      356.140  1.  Such accounts shall be kept in the name of the county in such manner as the board of county commissioners may prescribe.

      2.  The balances in such [banks,] insured banks or savings and loan associations, as certified to by the proper officer thereof, and by oath of the county treasurer, may be counted as cash.

      Sec. 34.  NRS 356.150 is hereby amended to read as follows:

      356.150  All moneys deposited in any [depositary bank] depository bank or insured savings and loan association which is a stock company and not a mutual association by the county treasurer may be drawn out by a check or order of the county treasurer at any time without previous notice, but no withdrawal of such deposit or deposits, except by the county auditor’s warrant in the manner set forth in NRS 356.180, shall be made by the county treasurer except by a check or [checks] order which [have] has been countersigned by the county auditor.

      Sec. 35.  NRS 356.160 is hereby amended to read as follows:

      356.160  A warrant of the county auditor shall be a check or order of the county treasurer, and shall be paid by the [depositary bank] depository bank or savings and loan association designated thereon, when registered, countersigned, and the bank or savings and loan association has been designated for payment thereof as provided in NRS 356.180.


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ê1975 Statutes of Nevada, Page 1807 (Chapter 759, SB 224)ê

 

registered, countersigned, and the bank or savings and loan association has been designated for payment thereof as provided in NRS 356.180.

      Sec. 36.  NRS 356.170 is hereby amended to read as follows:

      356.170  The county treasurer shall keep a [check] register which shall show separately the amount of county money on deposit with every [depositary bank,] insured depository bank or savings and loan association, and shall list separately each check or order drawn upon the respective [bank depositaries,] depositories, numbering the checks or orders against each [depositary] depository consecutively.

      Sec. 37.  NRS 356.180 is hereby amended to read as follows:

      356.180  Whenever any warrant of the county auditor is presented to the county treasurer for payment, such warrant shall become a check or order of the county treasurer if the county treasurer shall endorse thereon the name of the [depositary] depository bank, or insured savings and loan association which is a stock company and not a mutual association, where payable, and a number, as provided in NRS 356.170, and countersign his name thereto as county treasurer.

      Sec. 38.  NRS 356.200 is hereby amended to read as follows:

      356.200  1.  With unanimous consent of their bondsmen, county officers, other than county treasurers, may deposit county funds received in their respective offices in any [bank] insured bank, or any insured savings and loan association which is a stock company and not a mutual association, located in the [county.] State of Nevada.

      2.  Whenever the written consent of any bondsman or bondsmen to such deposit has not been obtained, such bondsman or bondsmen shall, upon giving notice as required by law, be released from all responsibility on the bond of such officer.

      3.  Such accounts shall be kept in the name of the county in such manner as the board of county commissioners may prescribe.

      4.  The balances in such insured banks [,] or savings and loan associations, as certified by the proper officer thereof, and by oath of the county treasurer, may be counted as cash.

      5.  All moneys deposited in any [depositary bank] depository bank or savings and loan association by such county officer may be drawn out by such officer on check or order payable only to the county treasurer or his order, but every county assessor may also withdraw money received in payment of motor vehicle license fees by check or order payable to the department of motor vehicles, and may also withdraw money received in payment of motor vehicle use taxes by check or order payable to the department of taxation.

      6.  The county officer shall keep a [check] register which shall show the amount of county money on deposit and shall list every check or order drawn upon the [depositary bank,] depository bank or savings and loan association, numbering such [checks] items consecutively.

      7.  Not later than the 1st Monday of each month, the county officer maintaining such deposit shall draw upon the deposit for the full amount of county funds deposited therein during the preceding month, such withdrawal to be by check or order payable to the county treasurer, and shall thereupon deliver such [check] withdrawal to the county treasurer.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1808 (Chapter 759, SB 224)ê

 

      8.  This section does not apply to any deposit made by the clerk of any court pursuant to NRS 355.210.

      Sec. 39.  NRS 356.210 is hereby amended to read as follows:

      356.210  It [shall be] is unlawful for any person, firm, company or corporation knowingly to deliver to any public officer of the State of Nevada or of any political subdivision thereof, or for any such public officer knowingly to accept, any [depositary] depository bond of any surety company for the security of any public moneys deposited or to be deposited by such public officer in any banking or trust company or insured savings and loan association which is a stock company and not a mutual association any stockholder or director of which, at the time of the execution of such [depositary] depository bond, shall be a stockholder or director in such surety company.

      Sec. 40.  NRS 356.220 is hereby amended to read as follows:

      356.220  No such public officer shall accept any such [depositary] depository bond unless there shall be attached thereto a certificate, under oath, of some authorized officer or agent of such surety company to the effect that, at the time of executing such bond, no stockholder or director of the surety company furnishing the bond is a stockholder or director in any banking or trust company or any insured savings and loan association which is a stock company and not a mutual association in which such public moneys are or are to be deposited knowingly.

      Sec. 41.  NRS 385.315 is hereby amended to read as follows:

      385.315  In addition to the powers and duties prescribed in NRS 385.310, the associate superintendent of public instruction for administration shall:

      1.  Investigate any claim against any school fund or separate [bank] account established under NRS 354.603 whenever a written protest against the drawing of a warrant, [or] check or order in payment of the claim against any school fund or separate [bank] account established under NRS 354.603 shall be filed with the county auditor. If, upon investigation, the associate superintendent of public instruction for administration finds that any claim against any school fund or separate [bank] account established under NRS 354.603 is unearned, illegal or unreasonably excessive, he shall notify the county auditor and the clerk of the board of trustees who drew the order for such claim, stating the reasons in writing why such order is unearned, illegal or excessive. If so notified, the county auditor shall not draw his warrant in payment of such claim nor shall the board of trustees draw a check or order in payment of such claim from a separate [bank] account established under NRS 354.603. If the associate superintendent of public instruction for administration finds that any protested claim is legal and actually due the claimant, he shall authorize the county auditor or the board of trustees to draw his warrant or its check or order drawn on an account established under NRS 354.603 for such claim, and the county auditor or the board of trustees shall immediately draw his warrant or its check or order drawn on an account established under NRS 354.603 in payment of the claim.

      2.  Inspect the record books and accounts of boards of trustees, and he shall authorize and enforce an efficient method of keeping the financial records and accounts of the school district.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1809 (Chapter 759, SB 224)ê

 

      3.  Inspect the school fund accounts of the county auditors of the several counties, and he shall report the condition of the funds of any school district to the board of trustees thereof.

      4.  Inspect the separate [bank] accounts established by boards of trustees under NRS 354.603, and he shall report the condition of such accounts to the respective boards of county commissioners and county treasurers.

      Sec. 42.  NRS 387.170 is hereby amended to read as follows:

      387.170  1.  There is hereby created in each county treasury a fund to be designated as the county school district fund, except as otherwise provided in subsection 3.

      2.  Immediately after March 2, 1956, each county treasurer shall transfer to the county school district fund all public school moneys held by him and remaining to the credit of the several school districts and educational districts abolished by NRS 386.020, the areas of which are included within the county school district, and all public school moneys held by him and remaining to the credit of the county school fund, the county aid to district high school fund, and any other unapportioned county fund established for the support of the public schools. Any moneys so transferred from an existing school district building reserve fund shall be expended only in the manner provided in NRS 387.290.

      3.  In counties with a population of less than 20,000, as determined by the last preceding national census of the Bureau of the Census of the United States Department of Commerce, all moneys received by the county treasurer under the provisions of NRS 387.175 may be transferred to a separate [bank] account established and administered by the board of trustees of the county school district under the provisions of NRS 354.603.

      Sec. 43.  NRS 387.177 is hereby amended to read as follows:

      387.177  1.  There is hereby created in each county treasury or in a separate [bank] account, if established under NRS 354.603, a fund to be designated as the county school district buildings and sites fund.

      2.  The county school district buildings and sites fund shall be composed of:

      (a) Receipts from the rentals and sales of school property.

      (b) Gifts to the school district for any or all of the purposes enumerated in NRS 387.335.

      (c) All moneys received from the Federal Government for the construction of school facilities.

      3.  Moneys in the county school district buildings and sites fund may be expended by the board of trustees, notwithstanding such expenditures have not been budgeted in accordance with law, only for the purposes enumerated in NRS 387.335, and no others.

      Sec. 44.  NRS 387.180 is hereby amended to read as follows:

      387.180  The board of trustees of each county school district shall pay all moneys received by it for school purposes into the county treasury at the end of each month to be placed to the credit of the county school district fund or the county school district buildings and sites fund as provided for in this chapter, except when the board of trustees of a county school district has elected to establish and administer a separate [bank] account under the provisions of NRS 354.603.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1810 (Chapter 759, SB 224)ê

 

      Sec. 45.  NRS 387.205 is hereby amended to read as follows:

      387.205  1.  Moneys on deposit in the county school district fund or in a separate [bank] account, if the board of trustees of a county school district has elected to establish such an account under the provisions of NRS 354.603, shall be used for:

      (a) Maintenance and operation of public schools.

      (b) Payment of premiums for Nevada industrial insurance.

      (c) Rent of schoolhouses.

      (d) Construction, furnishing or rental of teacherages, when approved by the superintendent of public instruction.

      (e) Transportation of pupils, including the purchase of new buses.

      (f) School lunch programs, if such expenditures do not curtail the established school program or make it necessary to shorten the school term, and each pupil furnished lunch whose parent or guardian is financially able so to do pays at least the actual cost of such lunch.

      (g) Membership fees, dues and contributions to the Nevada interscholastic activities association.

      2.  Money on deposit in the county school district fund, or in a separate [bank] account, if the board of trustees of a county school district has elected to establish such an account under the provisions of NRS 354.603, when available, may be used for:

      (a) Purchase of sites for school facilities.

      (b) Purchase of buildings for school use.

      (c) Repair and construction of buildings for school use.

      Sec. 46.  NRS 387.210 is hereby amended to read as follows:

      387.210  Except when the board of trustees of a county school district elects to establish a separate [bank] account under the provisions of NRS 354.603, each county treasurer shall:

      1.  Receive and hold as a special deposit all public school moneys, whether received by him from the state treasurer or raised by the county for the benefit of the public schools, or from any other source, and keep separate accounts thereof and of their disbursements.

      2.  Pay over all public school moneys received by him only on warrants of the county auditor, issued upon orders of the board of trustees of the county school district. All orders issued in accordance with law by the board of trustees shall be valid vouchers in the hands of the county auditors for warrants drawn upon such orders.

      Sec. 47.  NRS 387.215 is hereby amended to read as follows:

      387.215  Annually, on or before July 10, the county auditor, or the board of trustees of a county school district which has elected to establish and administer a separate [bank] account for the county school district fund under the provisions of NRS 354.603, shall make to the superintendent of public instruction a full report of the public school moneys received into the county school district fund during the year ending June 30 next previous thereto, together with a particular statement of the disbursements of the school moneys and any balances remaining in the fund, in such form as the superintendent of public instruction may require.

      Sec. 48.  NRS 393.3293 is hereby amended to read as follows:

      393.3293  All moneys received by a school district from exchanges of real property as provided in subsection 3 of NRS 393.328 shall be deposited forthwith with the county treasurer to be credited to the school district fund, unless the board of trustees of such county school district has elected to establish and administer a separate [bank] account under NRS 354.603 for the school district fund, in which case such moneys shall be placed in such separate [bank] account.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1811 (Chapter 759, SB 224)ê

 

real property as provided in subsection 3 of NRS 393.328 shall be deposited forthwith with the county treasurer to be credited to the school district fund, unless the board of trustees of such county school district has elected to establish and administer a separate [bank] account under NRS 354.603 for the school district fund, in which case such moneys shall be placed in such separate [bank] account.

      Sec. 49.  NRS 450.250 is hereby amended to read as follows:

      450.250  1.  The board of hospital trustees shall have the exclusive control of:

      (a) The expenditures of all moneys collected to the credit of the hospital fund.

      (b) The purchase of the site or sites.

      (c) The purchase or construction of any hospital building or buildings.

      (d) The supervision, care and custody of the grounds, rooms or buildings purchased, constructed, leased or set apart for that purpose.

      2.  All moneys received for the hospital shall be deposited in the county treasury of the county in which the hospital is situated to the credit of the hospital fund, and paid out only upon warrants drawn by the board of hospital trustees of the county or counties upon properly authenticated vouchers of the board of hospital trustees, after approval of the same by the county auditor, except as provided in subsection 3.

      3.  All moneys received for a hospital which is located in a county having a population of less than 20,000, as determined by the last preceding national census of the Bureau of the Census of the United States Department of Commerce, may be deposited in a separate [bank] account established and administered by the board of hospital trustees under the provisions of NRS 354.603.

      Sec. 50.  NRS 616.470 is hereby amended to read as follows:

      616.470  1.  The commission may, with the approval of the state board of finance, deposit not to exceed 25 percent of the reserve and surplus of the state insurance fund in [a bank or] banks, or in insured savings and loan associations which are stock companies and not mutual associations, in the State of Nevada, upon interest at not less than the prevailing and current rate paid in Nevada upon savings accounts by banks [.] or insured savings and loan associations which are stock companies and not mutual associations.

      2.  Such [bank or] banks or savings and loan associations shall deposit with the commission bonds of the United States or other securities in which funds of the state insurance fund are authorized to be invested, as provided in NRS 355.140 to 355.160, inclusive, in an amount, at market value, sufficient to protect and guarantee the depositor against any loss by reason of the failure or suspension of the bank [,] or savings and loan association, or loss from any other cause. The amount of the security to be deposited and the fair value of the bonds deposited shall be determined and fixed by the commission and approved by the state board of finance, but in no event shall the value of the bonds deposited be less than the sum deposited in the particular bank [.] or savings and loan association.

      3.  Interest earned by such portion of the state insurance fund which may be so deposited in any [bank or banks,] banks or insured savings and loan associations which are stock companies and not mutual associations, as herein provided, shall be placed to the credit of the state insurance fund.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1812 (Chapter 759, SB 224)ê

 

and loan associations which are stock companies and not mutual associations, as herein provided, shall be placed to the credit of the state insurance fund.

      Sec. 51.  NRS 616.475 is hereby amended to read as follows:

      616.475  1.  Whenever any bank or savings and loan association wherein funds are deposited, as provided by this chapter, shall fail to pay on written demand the entire balance due in the deposit within 48 hours after demand is made, the commission, as custodian of any bonds and securities, shall, within 30 days thereafter:

      (a) Convert into cash so much of the bonds and securities, including interest, as may be necessary to pay the amount deposited, together with interest as agreed, including costs; and

      (b) Disburse the proceeds according to law, returning any surplus to the depositary or its legal representative, and, if there be a deficiency, reserving right to file claim for the same.

      2.  At any sale the commission may bid for and purchase the bonds offered for sale whenever such bonds or securities be legal investments for commission funds or whenever it be deemed necessary so to do by the commission to purchase any such securities in order to protect the best interests of the state insurance fund.

      Sec. 52.  NRS 616.49831 is hereby amended to read as follows:

      616.49831  The commission may invest and reinvest the moneys in its funds in:

      1.  Commercial paper as it is set forth in the Uniform Commercial Code—Commercial Paper, NRS 104.3101 et seq. Eligible commercial paper may not exceed 180 days’ maturity and must be of prime quality as defined by a nationally recognized organization which rates such securities. It is further limited to issuing corporations with net worth in excess of 50 million dollars ($50,000,000) which are incorporated under the laws of the United States or any state thereof or the District of Columbia.

      2.  Collective or part interest in commercial paper held by national banks and issued by companies whose commercial paper meets the requirements prescribed in paragraph 1 hereof.

      3.  Bankers’ acceptances of the kind and maturities made eligible by law for rediscount with Federal Reserve Banks, and generally accepted by banks or trust companies which are members of the Federal Reserve System.

      4.  Time certificates of deposit issued by commercial banks [.] or insured savings and loan associations which are stock companies and not mutual associations.

      5.  Savings accounts in state banks, located in and organized under the laws of this state, or national banks.

      6.  Savings accounts in insured savings and loan associations which are stock companies and not mutual associations, located in or organized under the laws of this state.

      Sec. 53.  Sections 12, 18 and 38 of this act shall become effective at 12:01 a.m. on July 1, 1975. Section 9 of this act shall become effective at 12:02 a.m. on July 1, 1975.

 

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ê1975 Statutes of Nevada, Page 1813ê

 

CHAPTER 760, SB 369

Senate Bill No. 369–Senator Neal

CHAPTER 760

AN ACT relating to repossession of vehicles; requiring sale in a commercially reasonable manner; and providing other matters properly relating thereto.

 

[Approved May 28, 1975]

 

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 which shall read as follows:

      1.  Every repossessed vehicle shall be sold in a commercially reasonable manner. The fact that a better price could have been obtained by a sale at a different time or in a different method from that selected by the secured party is not of itself sufficient to establish that the sale was not made in a commercially reasonable manner. If the secured party either sells the vehicle in the usual manner in any recognized market for such a vehicle or if he sells at the price current in such market at the time of his sale or if he has otherwise sold in conformity with reasonable commercial practices among dealers in the type of vehicle sold he has sold in a commercially reasonable manner. A disposition which has been approved in any judicial proceeding shall conclusively be deemed to be commercially reasonable, but this sentence does not indicate that any such approval must be obtained in any case nor does it indicate that any disposition not so approved is not commercially reasonable.

      2.  The proceeds of disposition shall be applied in the order following to:

      (a) The reasonable expenses of retaking, holding, preparing for sale and selling, and, to the extent provided for in the agreement, the reasonable attorneys’ fees and legal expenses incurred by the secured party.

      (b) The satisfaction of indebtedness secured by the security interest under which the disposition is made.

      (c) The satisfaction of indebtedness secured by any subordinate security interest in the collateral if written notification of demand therefor is received before distribution of the proceeds is completed. If requested by the secured party, the holder of a subordinate security interest must seasonably furnish reasonable proof of his interest, and unless he does so, the secured party need not comply with his demand.

      (d) The payment of any surplus to the debtor.

      3.  If it is established that the secured party is not proceeding in accordance with the provisions of this section and NRS 482.516 disposition may be ordered or restrained on appropriate terms and conditions. If the disposition has occurred, the debtor or any person entitled to notification or whose security interest has been made known to the secured party prior to the disposition has a right to recover from the secured party any loss caused by failure to comply with the provisions of this section. If the disposition was not commercially reasonable, as specified in subsection 1, the debtor has a right to recover double his actual damages.

      Sec. 2.  NRS 104.9203 is hereby amended to read as follows:


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1814 (Chapter 760, SB 369)ê

 

      104.9203  1.  Subject to the provisions of NRS 104.4208 on the security interest of a collecting bank and NRS 104.9113 on a security interest arising under the article on sales, a security interest is not enforcible against the debtor or third parties with respect to the collateral and does not attach unless:

      (a) The collateral is in the possession of the secured party pursuant to agreement, or the debtor has signed a security agreement which contains a description of the collateral and in addition, when the security interest covers crops growing or to be grown or timber to be cut, a description of the land concerned; and

      (b) Value has been given; and

      (c) The debtor has rights in the collateral.

      2.  A security interest attaches when it becomes enforcible against the debtor with respect to the collateral. Attachment occurs as soon as all of the events specified in subsection 1 have taken place unless explicit agreement postpones the time of attaching.

      3.  Unless otherwise agreed a security agreement gives the secured party the rights to proceeds provided by NRS 104.9306.

      4.  A transaction, although subject to this article, is also subject to chapters 97, 646, 649, and 675 of NRS and to NRS 482.516 [and] , 482.5161 [,] and section 1 of this act, and in the case of conflict between the provisions of this article and any such statute, the provisions of such statute control. Failure to comply with any applicable statute has only the effect which is specified therein.

      Sec. 3.  Section 2 of this act shall become effective at 12:01 a.m. on July 1, 1975.

 

__________

 

 

CHAPTER 761, AB 724

Assembly Bill No. 724–Assemblymen Brookman, Dreyer and Demers

CHAPTER 761

AN ACT relating to Oriental medicine; amending licensing provisions by deleting the references to licenses or certificates from foreign governments; granting the board the discretion to determine equivalent qualifications; repealing requirement for Food and Drug Administration approval of herbal medication prescribed; and providing other matters properly relating thereto.

 

[Approved May 28, 1975]

 

The People of the State of Nevada, represented in Senate and Assembly,

do enact as follows:

 

      Section 1.  NRS 634A.140 is hereby amended to read as follows:

      634A.140  The board shall issue a license for the practice of traditional Oriental medicine or a license for the practice of acupuncture where the applicant:

      1.  Has [a license or certificate from the government of the Republic of China, People’s Republic of China, Korea or Japan which acknowledges that the applicant has the qualifications to practice traditional Oriental medicine or acupuncture, or has] successfully completed a course of study of 48 months in traditional Oriental medicine or 36 months in acupuncture at a college in Hong Kong [;] or has qualifications considered equivalent by the board;

 


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1815 (Chapter 761, AB 724)ê

 

study of 48 months in traditional Oriental medicine or 36 months in acupuncture at a college in Hong Kong [;] or has qualifications considered equivalent by the board;

      2.  Has practiced traditional Oriental medicine or acupuncture for 10 years; and

      3.  Passes the examination of the board.

      Sec. 2.  NRS 634A.220 is hereby repealed.

      Sec. 3.  This act shall become effective at 12:01 a.m. on July 1, 1975.

 

__________

 

 

CHAPTER 762, AB 753

Assembly Bill No. 753–Committee on Legislative Functions

CHAPTER 762

AN ACT relating to Marlette Lake water system; adding to the membership and modifying the duties of the Marlette Lake water system advisory committee; and providing other matters properly relating thereto.

 

[Approved May 28, 1975]

 

The People of the State of Nevada, represented in Senate and Assembly,

do enact as follows:

 

      Section 1.  NRS 331.165 is hereby amended to read as follows:

      331.165  1.  The Marlette Lake water system advisory committee is hereby created to be composed of:

      (a) One [representative] member appointed by the state board of fish and game commissioners.

      (b) One [representative] member appointed by the state park advisory commission.

      (c) Two [legislators] members from the state legislature appointed by the legislative commission.

      (d) One member [of] from the staff of the legislative counsel bureau [designated] appointed by the legislative commission.

      (e) One member appointed by the state forester firewarden.

      (f) One member appointed by the department of general services.

      2.  Members of the advisory committee shall serve at the pleasure of their respective appointing authorities and shall receive necessary per diem allowances and travel expenses in the amounts specified by law.

      3.  The advisory committee [shall assist the state department of conservation and natural resources in performing the duties imposed upon that department by NRS 331.170.] may make recommendations to the legislative commission, the interim finance committee, the department of administration, the state department of conservation and natural resources and the governor concerning any matters relating to the Marlette Lake water system or any part thereof.

 

__________

 

 


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1816ê

 

CHAPTER 763, AB 515

Assembly Bill No. 515–Assemblyman Schofield

CHAPTER 763

AN ACT relating to district courts; increasing fees that the official reporter shall receive for his services.

 

[Approved May 28, 1975]

 

The People of the State of Nevada, represented in Senate and Assembly,

do enact as follows:

 

      Section 1.  NRS 3.370 is hereby amended to read as follows:

      3.370  1.  For his or her services the official reporter or reporter pro tempore shall receive the following fees:

      (a) For being available to report civil and criminal testimony and proceedings when the court is sitting, $50 per day, to be paid by the county as provided in subsection 2.

      (b) For transcription, [50] 70 cents per folio for the original draft, and [10] 20 cents per folio for each additional copy to the party ordering the original draft. For transcription for any party other than the party ordering the original draft, [15] 20 cents per folio.

      (c) For reporting all civil matters, in addition to the salary provided in paragraph (a), $8 for each hour or fraction thereof actually spent, but not more than $50 in any calendar day, to be taxed as costs pursuant to subsection 3. If the fees for any day computed according to the hourly rate would exceed $50, the fee to be taxed for each civil matter reported is that proportion of $50 which the time spent on that matter bore to the total time spent that day.

      2.  The fee specified in paragraph (a) of subsection 1 shall be paid out of the county treasury upon the order of the court. In criminal cases the fees for transcripts ordered by the court to be made shall be paid out of the county treasury upon the order of the court. When there is no official reporter in attendance and a reporter pro tempore is appointed, his reasonable expenses for traveling and detention shall be fixed and allowed by the court and paid in like manner. The respective district judges may, with the approval of the respective board or boards of county commissioners within the judicial district, fix a monthly salary to be paid to such official reporter in lieu of per diem; the salary, and also actual traveling expenses in cases where the reporter acts in more than one county, to be prorated by the judge on the basis of time consumed by work in the respective counties; the salary and traveling expenses to be paid out of the respective county treasuries upon the order of the court.

      3.  In civil cases the fees prescribed in paragraph (c) of subsection 1 and for transcripts ordered by the court to be made shall be paid by the parties in equal proportions, and either party may, at his option, pay the whole thereof. In either case all amounts so paid by the party to whom costs are awarded shall be taxed as costs in the case. The fees for transcripts and copies ordered by the parties shall be paid by the party ordering the same. No reporter may be required to perform any service in a civil case until his fees have been paid to him or her or deposited with the clerk of the court.


…………………………………………………………………………………………………………………

ê1975 Statutes of Nevada, Page 1817 (Chapter 763, AB 515)ê

 

      4.  Where a transcript is ordered by the court or by any party, the fees for the same shall be paid to the clerk of the court and by him paid to the reporter upon the furnishing of the transcript.

      5.  The testimony and proceedings in an uncontested divorce action need not be transcribed unless requested by a party or ordered by the court.

 

__________

 

 

CHAPTER 764, SB 433

Senate Bill No. 433–Committee on Judiciary

CHAPTER 764

AN ACT relating to marriage and annulment; revising provisions relating to the marriage of minors; eliminating certain legal disparities based on sex; repealing repetitious provisions relating to annulment; deleting limitation on the award of costs in actions for annulment; and providing other matters properly relating thereto.

 

[Approved May 28, 1975]

 

The People of the State of Nevada, represented in Senate and Assembly,

do enact as follows:

 

      Section 1.  Chapter 122 of NRS is hereby amended by adding thereto a new section which shall read as follows:

      As used in this chapter, unless the context requires otherwise, words in the masculine gender include the feminine gender.

      Sec. 2.  NRS 122.020 is hereby amended to read as follows:

      122.020  1.  [Male persons of the age of 18 years, and female persons of the age of 16 years,] A male and a female person, at least 18 years of age, not nearer of kin than second cousins or cousins of the half blood, and not having a husband or wife living, may be joined in marriage.

      2.  [Except as provided in subsections 3 and 4, each female person under the age of 18 years, shall, prior to marriage, obtain the consent of her father.

      3.  The consent of the mother shall be obtained if the parents are divorced or separated and the mother has custody of the child pursuant to a judicial decree, or in case of the death, incapacity or prolonged absence of the father.

      4.  The consent of the guardian shall be obtained in case of death or incapacity of both parents.]

      A person at least 16 years of age but less than 18 years of age may marry only if he has the consent of:

      (a) Either parent, if such person is living with both parents and the parent consenting has the written authorization of the other parent;

      (b) The custodial parent, if such person is living with only one of his parents; or

      (c) Such person’s legal guardian.

      Sec. 3.  NRS 122.025 is hereby amended to read as follows:

      122.025  [Notwithstanding the provisions of NRS 122.020, the district court may authorize the marriage of females under the age of 16 years or males under the age of 18 years upon the written consent of the parents or guardian of any such person.]

 


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ê1975 Statutes of Nevada, Page 1818 (Chapter 764, SB 433)ê

 

years or males under the age of 18 years upon the written consent of the parents or guardian of any such person.]

      1.  A person less than 16 years of age may marry only if he has the consent of:

      (a) Both parents, if such person is living with both parents;

      (b) The custodial parent, if such person is living with only one parent; or

      (c) Such person’s legal guardian,

and such person also obtains authorization from a district court as provided in subsection 2.

      2.  In extraordinary circumstances, a district court may authorize the marriage of persons less than 16 years of age if the court finds that:

      (a) The marriage will serve the best interests of such person; and

      (b) Such person has the consent required by paragraphs (a), (b) or (c) of subsection 1.

Pregnancy alone does not establish that the best interests of such person will be served by marriage, nor may pregnancy be required by a court as a condition necessary for its authorization of the marriage of such person.

      Sec. 4.  NRS 125.320 is hereby amended to read as follows:

      125.320  1.  When the consent of the father, mother, [or] guardian or district court, as required by NRS 122.020 or 122.025, has not been obtained, the marriage shall be void from the time its nullity shall be declared by a court of [competent authority.] proper jurisdiction.

      2.  If the consent required by NRS 122.020 or 122.025 is not first obtained, then the marriage contracted without the consent of the father, mother, [or] guardian or district court may be annulled upon application by or on behalf of the [female person under such age] person who fails to obtain such consent, unless such [female] person after reaching the age of 18 years freely cohabits for any time with the other party to the marriage as husband and wife. Any such annulment proceedings must be brought within 1 year after such [female] person reaches the age of 18 years.

      Sec. 5.  NRS 125.440 is hereby amended to read as follows:

      125.440  1.  [Where the husband, in] When either party to an action for annulment or declaration of nullity of a void marriage, makes default in paying any sum of money as required by the judgment or order directing the payment thereof, the district court may make an order directing the entry of judgment for the amount of such arrears, together with costs [and disbursements not to exceed $10] and a reasonable attorney’s fee.

      2.  The application for such order shall be upon such notice to the [husband] defaulting party as the court may direct.

      3.  The judgment may be enforced by execution or in any other manner provided by law for the collection of money judgments.

      4.  The relief herein provided for is in addition to any [and every other remedy to which the wife may be entitled under the law.] other remedy provided by law.

      Sec. 6.  NRS 125.310 is hereby repealed.

 

__________

 

 


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ê1975 Statutes of Nevada, Page 1819ê

 

CHAPTER 765, SB 201

Senate Bill No. 201–Senators Neal, Blakemore, Bryan, Echols, Foote, Sheerin and Walker

CHAPTER 765

AN ACT providing for the organization of industrial development corporations; providing the powers of such corporations; providing for regulation of such corporations; providing that such corporations shall be state development companies as defined in the Small Business Investment Act of 1958; authorizing banks to invest in such corporations; and providing other matters properly relating thereto.

 

[Approved May 29, 1975]

 

The People of the State of Nevada, represented in Senate and Assembly,

do enact as follows:

 

      Section 1.  Title 55 of NRS is hereby amended by adding thereto a new chapter to consist of the provisions set forth as sections 2 to 31, inclusive, of this act.

      Sec. 2.  As used in this chapter, unless the context otherwise requires, the words and terms defined in sections 3 to 7, inclusive, of this act have the meanings ascribed to them in such sections.

      Sec. 3.  “Board of directors” means the board of directors of a corporation created under this chapter.

      Sec. 4.  “Corporation” means a Nevada industrial development corporation created under this chapter.

      Sec. 5.  “Financial institution” means any banking corporation or trust company, savings and loan association, insurance company or related corporation, partnership, foundation or other institution engaged primarily in lending or investing funds.

      Sec. 6.  “Loan limit” means the maximum amount permitted to be outstanding for any member at one time on loans by such member to a corporation as determined under the provisions of this chapter.

      Sec. 7.  “Member” means any financial institution authorized to do business within this state which undertakes to lend money to a corporation created under this chapter, upon its call and in accordance with the provisions of this chapter.

      Sec. 8.  Twenty-five or more persons, a majority of whom are residents of this state, may create an industrial development corporation by filing articles of incorporation in the office of the secretary of state in accordance with the provisions of this chapter.

      Sec. 9.  The articles of incorporation of the corporation shall contain:

      1.  The name of the corporation, which shall include the words “industrial development corporation of Nevada.”

      2.  The location of the principal office of the corporation, but the corporation may have other offices throughout the state as may be fixed by the board of directors.

      3.  The purposes for which the corporation is founded, which shall be:

      (a) To assist, encourage and, through the cooperative efforts of the institutions and corporations which from time to time become members thereof, develop and advance the business prosperity and economic welfare of this state;


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ê1975 Statutes of Nevada, Page 1820 (Chapter 765, SB 201)ê

 

      (b) To encourage and assist in the location of new business and industry in this state and to rehabilitate existing business and industry;

      (c) To stimulate and assist in the expansion of all kinds of business activity which will tend to promote the business development and maintain the economic stability of this state, provide maximum opportunities for employment, encourage thrift and improve the standard of living of the citizens of this state;

      (d) To cooperate and act in conjunction with other organizations, public or private, the objects of which are the promotion and advancement of industrial, commercial, agricultural and recreational developments in this state; and

      (e) To furnish money and credit to approved and deserving applicants, for the promotion, development and conduct of all kinds of business activity in this state, thereby establishing a source of credit not otherwise readily available therefor.

      4.  The names and post office addresses of the members of the first board of directors, who, unless otherwise provided by the articles of incorporation or the bylaws, shall hold office for the first year of existence of the corporation or until their successors are elected and have qualified.

      5.  Any provision which the incorporators may choose to insert for the regulation of the business and for the conduct of the affairs of the corporation and any provision creating, dividing, limiting and regulating the powers of the corporation, the directors, stockholders or any class of the stockholders, including but not limited to a list of the officers, and provisions governing the issuance of stock certificates to replace lost or destroyed certificates, except that no provision shall be contained for cumulative voting for directors.

      6.  The amount of authorized capital stock and the number of shares into which it is divided, the par value of each share and the amount of capital with which the corporation will commence business and, if there is more than one class of stock, a description of the different classes; the names and addresses of the preorganization subscribers of stock and the number of shares subscribed by each. The aggregate of the subscription shall be the minimum amount of capital with which the corporation may commence business which shall not be less than $300,000.

      7.  Any provision consistent with the laws of this state for the regulation of the corporation.

      8.  A recitation that the corporation is organized under the provisions of this chapter.

      Sec. 10.  The articles of incorporation of the corporation shall be in writing, subscribed by or on behalf of each of the incorporators and acknowledged by each of the subscribers before a notary public and filed in the office of the secretary of state for approval. A duplicate copy so subscribed and acknowledged may also be filed.

      Sec. 11.  The secretary of state shall not approve articles of incorporation for a corporation organized under this chapter until a total of at least six national banks, state banks, savings banks, industrial savings banks, federal savings and loan associations, domestic building and loan associations or insurance companies authorized to do business within this state, or any combination thereof, have agreed in writing to become members of the corporation and their written agreement has been filed with the articles of incorporation.


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ê1975 Statutes of Nevada, Page 1821 (Chapter 765, SB 201)ê

 

the articles of incorporation. When the articles of incorporation have been filed in the office of the secretary of state and approved by him, and all filing fees and taxes prescribed by law have been paid, the subscribers, their successors and assigns constitute a corporation, and the corporation is then authorized to commence business, and stock thereof to the extent authorized by this chapter may from time to time be issued.

      Sec. 12.  In furtherance of its purposes and in addition to the powers conferred on business corporations by law, the corporation shall, subject to the restrictions and limitations contained in this chapter, have the following powers:

      1.  To elect, appoint and employ officers, agents and employees, to make contracts and incur liabilities for any of the purposes of the corporation except that the corporation shall not incur any secondary liability by way of guaranty or endorsement of the obligations of any person, firm, corporation, joint stock company, association or trust, or in any other manner.

      2.  To borrow money from its members and the Small Business Administration and any other similar federal agency for any of the purposes of the corporation, to issue therefor its bonds, debentures, notes or other evidences of indebtedness, whether secured or unsecured, and to secure the same by mortgage, pledge, deed of trust or other lien on its property, franchises, rights and privileges of every kind and nature, or any part thereof or interest therein, without securing stockholder or member approval.

      3.  To make loans to any person, firm, corporation, joint-stock company, association or trust, and to establish and regulate the terms and conditions with respect to any such loans and the charges for interest and service connected therewith, except that the corporation shall not approve any application for a loan unless the person applying for the loan shows that he has applied for the loan through ordinary banking channels and that the loan has been refused by at least one bank or other financial institution.

      4.  To purchase, receive, hold, lease or otherwise acquire, and to sell, convey, transfer, lease or otherwise dispose of real and personal property, together with such rights and privileges as may be incidental and appurtenant thereto and the use thereof, including but not restricted to any real or personal property acquired by the corporation from time to time in the satisfaction of debts or enforcement of obligations.

      5.  To acquire the good will, business, rights, real and personal property and other assets, or any part thereof, or interest therein, of any person, firm, corporation, joint-stock company, association or trust, and to assume, undertake or pay the obligations, debts and liabilities of any such person, firm, corporation, joint-stock company, association or trust; to acquire improved or unimproved real estate for the purpose of constructing industrial plants or other business establishments thereon or for the purpose of disposing of such real estate to others for the construction of industrial plants or other business establishments; and to acquire, construct or reconstruct, alter, repair, maintain, operate, sell, convey, transfer, lease or otherwise dispose of industrial plants or business establishments.

      6.  To acquire, subscribe for, own, hold, sell, assign, transfer, mortgage, pledge or otherwise dispose of the stock, shares, bonds, debentures, notes or other securities and evidences of interest in or indebtedness of any person, firm, corporation, joint-stock company, association or trust, and while the owner or holder thereof to exercise all the rights, powers and privileges of ownership including the right to vote thereon.


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ê1975 Statutes of Nevada, Page 1822 (Chapter 765, SB 201)ê

 

notes or other securities and evidences of interest in or indebtedness of any person, firm, corporation, joint-stock company, association or trust, and while the owner or holder thereof to exercise all the rights, powers and privileges of ownership including the right to vote thereon.

      7.  To mortgage, pledge or otherwise encumber any property, right or thing of value acquired pursuant to the powers contained in subsections 4, 5 or 6 as security for the payment of any part of the purchase price thereof.

      8.  To cooperate with and avail itself of the facilities of the United States Department of Commerce, the Nevada department of economic development and any other similar state or federal governmental agencies; and to cooperate with and assist, and otherwise encourage organizations in the various communities of the state in the promotion, assistance and development of the business prosperity and economic welfare of such communities or of this state or of any part thereof.

      9.  To do all acts and things necessary or convenient to carry out the powers expressly granted in this chapter.

      Sec. 13.  Notwithstanding any provision in their respective charters, agreements of association, articles of organization or trust indentures:

      1.  Except as limited by the last sentence of this subsection, any person, including but not limited to all domestic corporations doing business in this state, public utility companies, insurance companies, foreign corporations licensed to do business in this state, financial institutions and trusts, may acquire, purchase, hold, sell, assign, transfer, mortgage, pledge or otherwise dispose of any bonds, securities or shares of capital stock of the corporation, and while owner of that stock may exercise all the rights, powers and privileges of ownership, including the right to vote, all without the approval of any regulatory authority of the state except as otherwise provided in this chapter.

      2.  All financial institutions may become members of the corporation and may make loans to the corporation as provided in this chapter.

      3.  A member shall not purchase an amount of capital stock of the corporation which exceeds 10 percent of the member’s loan limit. The amount of capital stock of the corporation which a member may purchase under the provisions of this section is in addition to the amount of capital stock in other corporations which the member may otherwise acquire.

      4.  A financial institution which acquires capital stock of the corporation in excess of the limits respectively imposed by subsections 1 and 3 shall dispose of such stock as promptly as may be done at a price reasonably consistent with its value.

      Sec. 14.  Any financial institution may request membership in the corporation by applying to the board of directors in such manner as the board of directors may require or, for the purpose of section 11 of this act, by entering into a written agreement as provided in that section. Membership shall become effective upon acceptance of the application by the board of directors or upon approval of the articles of incorporation by the secretary of state.

      Sec. 15.  Each member of the corporation may make loans to the corporation as and when called upon by the corporation to do so, subject to the following conditions:


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ê1975 Statutes of Nevada, Page 1823 (Chapter 765, SB 201)ê

 

      1.  All loan limits shall be established at the thousand dollar mark nearest to the amount computed under the provisions of this section.

      2.  No loan to the corporation shall be made if immediately thereafter the total amount of the obligations of the corporation would exceed 10 times the amount then paid in on the outstanding capital stock of the corporation.

      3.  The total amount outstanding on loans to the corporation made by any member at any one time, when added to the amount of the investment in the capital stock of the corporation then held by that member, shall not exceed:

      (a) Except as otherwise provided in the last sentence of this paragraph, 20 percent of the total amount then outstanding on loans to the corporation by all members, including in the total amount outstanding amounts validly called for loan but not yet loaned. This limitation does not apply until the board of directors has called $20,000 for loan.

      (b) The total amount outstanding on loans to the corporation at any one time by any member shall not exceed the following limit, to be determined as of the time that member becomes a member on the basis of the audited balance sheet of that member at the close of its fiscal year immediately preceding its application or agreement for membership:

             (1) 2.5 percent of the capital and surplus of commercial banks and trust companies.

             (2) 0.5 percent of the total outstanding loans made by savings and loan associations and building and loan associations.

             (3) 2.5 percent of the capital and unassigned surplus of stock insurance companies, except fire insurance companies.

             (4) 2.5 percent of the unassigned surplus of mutual insurance companies, except fire insurance companies.

             (5) 0.1 percent of the assets of fire insurance companies.

             (6) Such other limits as may be approved by the board of directors for other financial institutions.

      4.  Subject to paragraph (a) of subsection 3, each call made by the corporation shall be prorated among the members of the corporation in substantially the same proportion that the adjusted loan limit of each member bears to the aggregate of the adjusted loan limits of all members, but no member is obligated to make a loan in any amount. The adjusted loan limit of a member is the lesser of the amount of that member’s loan limit reduced by the balance of outstanding loans made by that member to the corporation and the investment in capital stock of the corporation held by that member at the time of the call and any other loan limit for that member as provided in NRS.

      5.  All loans to the corporation by members shall be evidenced by bonds, debentures, notes or other evidences of indebtedness by the corporation, which shall be freely transferable at all times and which shall bear interest at a rate of not less than 0.25 percent in excess of the rate of interest determined by the board of directors to be the prime rate prevailing at the date of issue thereof on unsecured commercial loans.

      Sec. 16.  Membership in the corporation is for the duration of the corporation, except that upon written notice given to the corporation 5 years in advance, a member may withdraw from membership in the corporation at the expiration date of that notice.


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ê1975 Statutes of Nevada, Page 1824 (Chapter 765, SB 201)ê

 

      Sec. 17.  The stockholders and the members of the corporation shall have the following powers:

      1.  To determine the number of and elect directors as provided in section 20 of this act.

      2.  To make, amend and repeal bylaws.

      3.  To amend this charter as provided in section 19 of this act.

      4.  To dissolve the corporation as provided in section 26 of this act.

      5.  To do all things necessary or desirable to secure aid, assistance loans and other financing from any financial institutions and from any agency established under the Small Business Investment Act of 1958, Public Law 85–699, 85th Congress, or other similar federal laws now or hereafter enacted.

      6.  To exercise such other of the powers of the corporation consistent with this chapter as may be conferred on the stockholders and the members by the bylaws.

      Sec. 18.  As to all matters requiring action by the stockholders and the members of the corporation, stockholders and members shall vote separately thereon by classes, and except as otherwise provided in this chapter, such matters shall require the affirmative vote of a majority of the votes to which the stockholders present or represented at the meeting shall be entitled and the affirmative vote of a majority of the votes to which the members present or represented at the meeting shall be entitled. Each stockholder is entitled to one vote, in person or by proxy, for each share of capital stock held by him, and each member is entitled to one vote, in person or by proxy, except that any member having a loan limit of more than $1,000 is entitled to one additional vote, in person or by proxy, for each additional $1,000 which such member is authorized to have outstanding on loans to the corporation at any one time, as determined under paragraph (b) of subsection 3 of section 15 of this act.

      Sec. 19.  The articles of incorporation may be amended by the votes of the stockholders and the members of the corporation, voting separately by classes, and such amendments require approval by the affirmative vote of two-thirds of the votes to which the stockholders are entitled and two-thirds of the votes to which the members are entitled, except that no amendment of the articles of incorporation which is inconsistent with the general purposes expressed in this chapter or which authorizes any additional class of capital stock to be issued, or which eliminates or curtails the right of the superintendent of banks to examine the corporation or the obligation of the corporation to make reports as provided in section 23 of this act, may be made, and no amendment of the articles of incorporation which increases the obligation of a member to make loans to the corporation, or makes any change in the principal amount, interest rate, maturity date, or in the security or credit position of any outstanding loan of a member to the corporation, or affects a member’s right to withdraw from membership as provided in this chapter, or affects a member’s voting rights as provided in this chapter may be made without the consent of each member affected by such amendment. Within 30 days after any meeting at which an amendment of the articles of incorporation has been adopted, articles of amendment signed and sworn to by the president, treasurer and a majority of the directors, setting forth such amendment and due adoption thereof, shall be submitted to the secretary of state who shall examine them, and if he finds that they conform to the requirements of this chapter, shall so certify and endorse his approval thereon.


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ê1975 Statutes of Nevada, Page 1825 (Chapter 765, SB 201)ê

 

such amendment and due adoption thereof, shall be submitted to the secretary of state who shall examine them, and if he finds that they conform to the requirements of this chapter, shall so certify and endorse his approval thereon. Then the articles of amendment shall be filed in the office of the secretary of state, and no such amendment shall take effect until such articles of amendment shall have been filed.

      Sec. 20.  The business and affairs of the corporation shall be managed and conducted by a board of directors, a president, a vice-president, a secretary, a treasurer and such other officers and agents as the corporation by its bylaws may authorize. The board of directors shall consist of such number not less than 15 nor more than 21 as shall be determined in the first instance by the incorporators and thereafter annually by the members and the stockholders of the corporation. The board of directors may exercise all the powers of the corporation except those conferred by law or by the bylaws of the corporation upon the stockholders or members and shall choose and appoint all the agents and officers of the corporation and fill all vacancies except vacancies in the office of director, which shall be filled as provided in this section. The board of directors shall be elected in the first instance by the incorporators and thereafter at the annual meeting, which annual meeting shall be held during the month of January or, if no annual meeting is held in the year of incorporation, then within 90 days after the approval of the articles of incorporation at a special meeting as provided in this chapter. At each annual meeting, or at each special meeting held as provided in this section, the members of the corporation shall elect two-thirds of the board of directors, and the stockholders shall elect the remaining directors. The directors shall hold office until the next annual meeting of the corporation or special meeting held in lieu of the annual meeting after the election and until their successors are elected and qualified, unless sooner removed in accordance with the provisions of the bylaws. Any vacancy in the office of a director elected by the members shall be filled by the director elected by the members, and any vacancy in the office of a director elected by the stockholders shall be filled by the directors elected by the stockholders. Directors and officers shall not be responsible for losses unless the losses shall have been occasioned by the willful misconduct of such directors and officers.

      Sec. 21.  Each year the corporation shall set apart as earned surplus not less than 10 percent of its net earnings for the preceding fiscal year until such surplus is equal in value to one half of the amount paid in on the capital stock then outstanding. Whenever the amount of surplus established herein becomes impaired, it shall be built up again to the required amount in the manner provided for its original accumulation. Net earnings and surplus shall be determined by the board of directors, after providing for such reserves as the directors deem desirable, and the determination of the directors made in good faith is conclusive on all persons.

      Sec. 22.  The corporation shall not deposit any of its funds in any banking institution unless that institution has been designated as a depository by a vote of a majority of the directors present at an authorized meeting of the board of directors, exclusive of any director who is an officer or director of the depository so designated.


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ê1975 Statutes of Nevada, Page 1826 (Chapter 765, SB 201)ê

 

officer or director of the depository so designated. The corporation shall not receive money on deposit.

      Sec. 23.  1.  The superintendent of banks shall examine the corporation at least annually.

      2.  The corporation shall make reports of its condition at least annually to the superintendent of banks and more frequently upon the order of the superintendent of banks. The superintendent of banks shall furnish copies of these reports to the commissioner of insurance, the commissioner of savings associations and the governor. The corporation shall also furnish such other information as may from time to time be required by the superintendent of banks or the secretary of state.

      3.  The corporation shall pay the actual cost of the examinations.

      4.  The superintendent of banks shall exercise the same authority over corporations organized under this chapter as he now exercises over banks and trust companies.

      Sec. 24.  1.  The first meeting of the corporation shall be called by a notice signed by three or more of the incorporators, stating the time, place and purpose of the meeting, a copy of which notice shall be mailed or delivered to each incorporator at least 5 days before the day appointed for the meeting. The first meeting may be held without such notice upon agreement in writing to that effect, signed by all the incorporators. There shall be recorded in the minutes of the meeting a copy of the notice or of such unanimous agreement of the incorporators.

      2.  At the first meeting, the incorporators shall elect a temporary clerk, adopt bylaws, elect a board of directors and take such other action upon matters within the powers of the corporation as the incorporators may see fit. The temporary clerk shall be sworn and shall make and attest a record of the proceedings.

      3.  A majority and not less than three of the incorporators shall be a quorum for the transaction of business.

      Sec. 25.  The period of existence of a corporation is 50 years, except that the stockholders and the members may dissolve the corporation prior to the expiration of that period as provided in section 26 of this act.

      Sec. 26.  A corporation may dissolve upon the affirmative vote of two-thirds of the votes to which the stockholders are entitled and two-thirds of the votes to which the members are entitled. Upon the dissolution of a corporation, none of the corporation’s assets shall be distributed to the stockholders until all sums due the members of the corporation as creditors thereof have been paid in full.

      Sec. 27.  Under no circumstances shall the credit of the state be pledged to any corporation organized under the provisions of this chapter.

      Sec. 28.  Any corporation organized under the provisions of this chapter is a state development company, as defined in the Small Business Investment Act of 1958, Public Law 85–699, 85th Congress, or any other similar federal legislation, and may operate on a statewide basis.

      Sec. 29.  Any tax exemptions, tax credits or tax privileges granted to banks, savings and loan associations, trust companies and other financial institutions by any general laws are granted to corporations organized pursuant to this chapter.

      Sec. 30.  1.  Every corporation organized and engaged in business under the provisions of this chapter shall pay an annual state license fee of $50.


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ê1975 Statutes of Nevada, Page 1827 (Chapter 765, SB 201)ê

 

under the provisions of this chapter shall pay an annual state license fee of $50.

      2.  The county and city wherein any such corporation maintains a place of business may also levy a license fee which does not exceed $50.

      Sec. 31.  Corporations organized under this chapter shall adopt the calendar year as their fiscal year.

      Sec. 32.  Chapter 662 of NRS is hereby amended by adding thereto a new section which shall read as follows:

      A state bank may purchase for its own account the shares and other securities of an industrial development corporation organized under the provisions of sections 2 to 31, inclusive, of this act on the same terms and under the same conditions as a national bank may purchase them.

      Sec. 33.  NRS 673.276 is hereby amended to read as follows:

      673.276  1.  An association shall have the power to invest in:

      (a) Without limit, obligations of, or obligations guaranteed as to principal, and interest by, the United States or any state.

      (b) Obligations of the United States Postal Service, whether or not guaranteed as to principal and interest by the United States.

      (c) Stock of a federal home-loan bank of which it is eligible to be a member.

      (d) Any obligations or consolidated obligations of any federal home-loan bank or banks.

      (e) Stock or obligations of the Federal Savings and Loan Insurance Corporation.

      (f) Stock or obligations of a national mortgage association or any successor or successors thereto, including the Federal National Mortgage Association.

      (g) Demand, time or savings deposits with any bank or trust company, the deposits of which are insured by the Federal Deposit Insurance Corporation.

      (h) Stock or obligations of any corporation or agency of the United States or any state, or in deposits therewith to the extent that such corporation or agency assists in furthering or facilitating the association’s purposes or powers.

      (i) Savings accounts of any insured state-licensed association and of any federal savings and loan association, but each investment in any such other savings and loan association shall be fully insured by the Federal Savings and Loan Insurance Corporation.

      (j) Bonds, notes or other evidences of indebtedness which are general obligations of any city, town, county, school district or other municipal corporation or political subdivision of any state.

      (k) Shares and other securities of a state development corporation organized under the provisions of sections 2 to 31, inclusive, of this act.

      2.  An association may invest any portion of its funds in loans to its borrowing members secured by first lien deeds of trust or mortgages upon real property. Additional loans or advances on the same property, without intervening liens, shall be deemed to be first liens for the purpose of this chapter, but no one nonresidential loan can be made in excess of 2 percent of the total savings accounts of the association unless approved in writing by the commissioner.


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ê1975 Statutes of Nevada, Page 1828 (Chapter 765, SB 201)ê

 

      3.  No association may create loans by investment in real property further than 100 miles from its home office, unless it has the prior, written approval of the commissioner. Such investment may include the subdivision and development of such real property principally for residential use. No association shall have investments under this subsection at any time greater than 5 percent of its assets. No investment made pursuant to this subsection may be held by an association for more than 3 years except with the written permission of the commissioner.

      Sec. 34.  NRS 682A.080 is hereby amended to read as follows:

      682A.080  1.  An insurer may invest any of its funds in obligations other than those eligible for investment under NRS 682A.230 (real property mortgages), if they are issued, assumed or guaranteed by any solvent institution created or existing under the laws of the United States of America, Canada or Mexico, or of any state, district, province or territory thereof, and are qualified under any of the following:

      (a) Obligations which are secured by adequate collateral security and bear fixed interest if during each of any 3, including the last 2, of the 5 fiscal years next preceding the date of acquisition by the insurer, the net earnings of the issuing, assuming or guaranteeing institution available for its fixed charges, as defined in NRS 682A.090, have been not less than 1 1/4 times the total of its fixed charges for such year. In determining the adequacy of collateral security not more than one-third of the total value of such required collateral shall consist of stock other than stock meeting the requirements of NRS 682A.100 (preferred or guaranteed stock).

      (b) Fixed interest-bearing obligations, other than those described in paragraph (a), if the net earnings of the issuing, assuming or guaranteeing institution available for its fixed charges for a period of 5 fiscal years next preceding the date of acquisition by the insurer have averaged per year not less than 1 1/2 times its average annual fixed charges applicable to such period and if during the last year of such period such net earnings have been not less than 1 1/2 times its fixed charges for such year.

      (c) Adjustment, income or other contingent interest obligations if the net earnings of the issuing, assuming or guaranteeing institution available for its fixed charges for a period of 5 fiscal years next preceding the date of acquisition by the insurer have averaged per year not less than 1 1/2 times the sum of its average annual fixed charges and its average annual maximum contingent interest applicable to such period and if during each of the last 2 years of such period such net earnings have not been less than 1 1/2 times the sum of its fixed charges and maximum contingent interest for such year.

      (d) Shares and other securities of a state development corporation organized under the provisions of sections 2 to 31, inclusive, of this act.

      2.  No insurer shall invest in any such bonds or evidences of indebtedness in excess of 10 percent of any issue of such bonds or evidences of indebtedness or, subject to subsection 1 of NRS 682A.050 (diversification), more than an amount equal to 10 percent of the insurer’s admitted assets in any issue.

 

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ê1975 Statutes of Nevada, Page 1829ê

 

CHAPTER 766, SB 544

Senate Bill No. 544–Committee on Commerce and Labor

CHAPTER 766

AN ACT relating to financial institutions; permitting the creation of thrift companies; providing for their supervision by the director of the department of commerce; providing for the issuance, suspension and revocation of licenses; providing minimum standards for financial stability; providing limitations on activities; providing penalties; and providing other matters properly relating thereto.

 

[Approved May 29, 1975]

 

The People of the State of Nevada, represented in Senate and Assembly,

do enact as follows:

 

      Section 1.  Title 56 of NRS is hereby amended by adding thereto a new chapter to consist of the provisions set forth as sections 2 to 83, inclusive, of this act.

      Sec. 2.  This chapter may be cited as the Nevada Thrift Companies Act.

      Sec. 3.  (Deleted by amendment.)

      Sec. 4.  As used in this chapter, unless the context otherwise requires, the words and terms defined in sections 5 to 15, inclusive, of this act have the meanings ascribed to them in those sections.

      Sec. 5.  “Amount of cash advance” means the amount of cash or its equivalent actually received by a borrower or paid out at his direction or on his behalf.

      Sec. 6.  “Amount of loan obligation” means the amount of cash advance plus the aggregate of charges added thereto pursuant to authority of this chapter.

      Sec. 6.5.  “Borrowings” means liability to any thrift investor or financial institution.

      Sec. 7.  “Charges” include:

      1.  The aggregate interest, fees, bonuses, commissions, brokerage, discounts, expenses and other forms of costs charged, contracted for or received by a licensee or any other person in connection with the investigating, arranging, negotiating, procuring, guaranteeing, making, servicing, collecting or enforcing of a loan, or for forbearance of money, credit, goods, things in action or any other service or services rendered; and

      2.  Any profit or advantage of any kind that any person may contract for, collect, receive or in any manner obtain by a collateral sale, purchase or agreement in connection with negotiating, making or otherwise in connection with any loan, except commissions received on insurance sold.

      Sec. 8.  “Community” means a contiguous area of the same economic unit or metropolitan area, as determined by the director, and may include all or part of an incorporated city or several towns or cities.

      Sec. 9.  “Director” means the director of the department of commerce.

      Sec. 9.5.  “Gross amount” means the total amount or value advanced to or on behalf of the borrower, including all payments for interest, principal, expenses and charges of any nature taken substantially contemporaneously with the making of the loan.


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ê1975 Statutes of Nevada, Page 1830 (Chapter 766, SB 544)ê

 

      Sec. 10.  “License” means a license, issued under the authority of this chapter, to make loans in accordance with the provisions of this chapter, at a single place of business.

      Sec. 11.  “Licensee” means a person to whom one or more licenses have been issued.

      Sec. 12.  “Person” includes natural persons, copartnerships, associations, trusts, corporations and any other legal entities.

      Sec. 13.  (Deleted by amendment.)

      Sec. 14.  “Thrift certificate” means a chose in action, in passbook or certificate form, evidencing the obligation of the licensee to pay money.

      Sec. 15.  “Unpaid principal balance” means the net amount of money, credit, goods or things in action received by the borrower at the time of entering into the transaction and the decreasing balances thereof after application of each payment made on the obligation.

      Sec. 16.  When authorized by the director, as provided in this chapter, a corporation may be formed by three or more persons in accordance with the laws of this state to engage in business under this chapter.

      Sec. 17.  The request for authority to engage in business under this chapter shall be set forth in an application in such form and containing such information as the director may require and shall be accompanied by a filing fee of $250.

      Sec. 18.  1.  At the time of filing an application for authorization to engage in business under this chapter, the applicant shall file with the director a bond in the sum of $1,000,000, upon which the applicant is the obligor, with one or more sureties approved by the director, whose liability as sureties need not exceed that amount in the aggregate.

      2.  The bond shall be conditioned that the obligor will faithfully conform to and abide by the provisions of this chapter and all regulations made by the director under this chapter. The bond shall be conditioned that the obligor shall pay to the state and to any person all money that becomes due or owing to the state or to such person from the obligor under the provisions of this chapter.

      3.  A licensee which proposes to issue certificates shall file with the director a fidelity bond providing fidelity coverage on each officer, director and employee of $100,000. The fidelity bond may be either a banker’s blanket bond or finance company’s blanket bond, but shall be written by an insurer who has been approved by the director.

      Sec. 19.  Upon the filing of an application, the director shall make or cause to be made a careful investigation and examination relative to the following:

      1.  Character, reputation and financial standing of the organizers or incorporators.

      2.  The need for a thrift company or an additional thrift company, as the case may be, in the community where the proposed licensee is to be located, giving particular consideration to the adequacy of existing thrift company services and the need for additional services of this kind in the community.

      3.  The ability of the community to support the proposed licensee, giving consideration to:

      (a) The completion offered by existing licensees;


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ê1975 Statutes of Nevada, Page 1831 (Chapter 766, SB 544)ê

 

      (b) Whether a thrift company has previously operated in the community; and

      (c) The opportunities for profitable employment of the licensee’s funds as indicated by the average demand for credit, the number of potential investors, the volume of transactions where the services of a thrift company would be appropriate, and the business and industries of the community with particular regard to their stability, diversification and size.

      4.  The character, banking, industrial loan or finance company or other experience and business qualifications of the proposed officers and managers of the licensee.

      5.  The character, financial responsibility, business experience and standing of the proposed stockholders and directors.

      6.  Such other facts and circumstances bearing on the proposed licensee as in the opinion of the director may be relevant.

      Sec. 20.  The director shall not approve the application unless he ascertains to his satisfaction:

      1.  That the public convenience and advantage will be promoted by the establishment of the proposed corporation.

      2.  That the corporation is being formed for no other purpose than the legitimate objectives contemplated by this chapter.

      3.  That the proposed capital structure is adequate.

      4.  That the financial responsibility, character and general fitness of the proposed officers, directors, shareholders and other investors (except thrift certificate holders) are such as to command the confidence of the community and to warrant belief that the business will be operated honestly and fairly within the purpose of this chapter, and that the proposed officers and directors have sufficient banking, industrial loan or other experience, ability and standing to afford reasonable promise of successful operation.

      5.  That the applicant has complied with all the applicable provisions of this chapter.

      Sec. 21.  1.  All officers and a majority of the directors of a corporation formed to engage in business under this chapter shall be citizens of this state. The president and secretary of the corporation must own voting stock of the corporation.

      2.  The president of the corporation must have had at least 10 years’ experience in a regulated financial institution in this state, or in any other state or the District of Columbia. The manager must have had at least 5 years’ experience in a regulated financial institution in this state, or in any other state or the District of Columbia.

      Sec. 22.  If the director approves an application for authority to form a corporation to engage in business under this chapter, he shall issue a certificate in duplicate authorizing the organization of the corporation and the operation of a thrift company, specifying the date on which and the conditions under which its place of business may be opened, including the place where it will be located. The director shall deliver one copy to the applicant and retain the other copy.

      Sec. 23.  If a licensee desires to change its place of business to a street address other than that designated in its authorization, it shall give written notice to the director who shall issue his written authorization of such change, if the director finds such change of place of business would not justify a negative finding.


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ê1975 Statutes of Nevada, Page 1832 (Chapter 766, SB 544)ê

 

change, if the director finds such change of place of business would not justify a negative finding.

      Sec. 24.  A licensee shall not make loans or sell or negotiate thrift certificates or thrift passbooks under this chapter:

      1.  Within any office, suite, room or place of business in which any other business is solicited or engaged in, except an insurance agency or notary public, or in association or conjunction with any other business unless authority to do so is given by the director.

      2.  Under any name or at any place other than that stated in the license.

This section does not prevent the making of loans by mail or prohibit accommodations to individual borrowers when necessitated by hours of employment, sickness or other emergency situations.

      Sec. 25.  When authorized by the director as provided in this chapter, a licensee, pursuant to a resolution of its board of directors, may establish and maintain one or more branch offices within the state.

      Sec. 26.  The request for authority to establish a branch office shall be set forth in an application in such form and containing such information as the director may require and shall be accompanied by an application fee of $100 for each new branch office.

      Sec. 27.  The director shall not approve an application for a branch office until he has ascertained to his satisfaction that the facts set forth in the application are true and:

      1.  That the public convenience and advantage will be promoted by the establishment of the proposed branch office.

      2.  That the licensee has the capital required by this chapter.

      Sec. 28.  When the director has approved an application for permission to establish a branch office and the applicant pays to the director an additional fee of $100 for a certificate of authorization to transact business, the director shall issue a certificate in duplicate authorizing the opening and operation of the branch office and specifying the date on which it may be opened and the place where it will be located. The director shall deliver one copy to the applicant and shall retain the other copy.

      Sec. 29.  The failure of a licensee to ope