Nevada Administrative Code
Chapter 354 - Local Financial Administration
REPORTS REGARDING RECEIPT AND DISTRIBUTION OF PROPERTY TAXES
Section 354.573 - Preliminary summary reports: Contents
Universal Citation: NV Admin Code 354.573
Current through September 16, 2024
The preliminary summary report required by NAC 354.571 must include:
1. The total amount of the property tax receipts of the county classified by type, including:
(a) The total amount of taxes collected for
the immediately preceding fiscal year attributable to property on the secured
tax roll;
(b) The total amount of
taxes collected for the immediately preceding fiscal year attributable to
property on the unsecured tax roll;
(c) The total amount of taxes collected for
the immediately preceding fiscal year attributable to property on the central
assessment roll;
(d) The total
amount of taxes on the net proceeds of minerals collected for the immediately
preceding calendar year which was distributed to the county pursuant to NRS NRS
362.170;
(e) The total amount of
taxes on the net proceeds of minerals collected for the current calendar year
which was distributed to the county pursuant to NRS NRS 362.170;
(f) The total amount collected for delinquent
taxes attributable to all the fiscal years ending on or before June 30,
2005;
(g) The total amount
collected for delinquent taxes attributable to all the fiscal years beginning
on or after July 1, 2005, and before the commencement of the current fiscal
year;
(h) The total of all the
amounts described in paragraphs (a) to (g), inclusive;
(i) The total amount of the pertinent
commission paid into the county treasury pursuant to NRS
NRS
361.530; and
(j) The result obtained by subtracting the
sum described in paragraph (i) from the sum described in paragraph
(h).
2. The portions of the property tax receipts of the county distributed for the operation of public schools, using a tax rate of 75 cents on each $100 of assessed valuation of taxable property, including:
(a) The portion
of the total amount of taxes collected for the immediately preceding fiscal
year attributable to property on the secured tax roll which was distributed to
the county school district;
(b) The
portion of the total amount of taxes collected for the immediately preceding
fiscal year attributable to property on the unsecured tax roll which was
distributed to the county school district;
(c) The portion of the total amount of taxes
collected for the immediately preceding fiscal year attributable to property on
the central assessment roll which was distributed to the county school
district;
(d) The portion of the
total amount of taxes on the net proceeds of minerals distributed to the county
during the immediately preceding fiscal year pursuant to NRS NRS 362.170 which
is available to the county school district for use in the current fiscal year
pursuant to subsection 2 of NRS
NRS
387.195;
(e) The portion of the total amount of taxes
on the net proceeds of minerals collected for the immediately preceding
calendar year which was distributed to the county pursuant to NRS NRS 362.170
and subsequently distributed to the county school district;
(f) The portion of the total amount of taxes
on the net proceeds of minerals collected for the current calendar year which
was distributed to the county pursuant to NRS NRS 362.170 and subsequently
distributed to the county school district;
(g) The portion of the total amount collected
for delinquent taxes attributable to all the fiscal years ending on or before
June 30, 2005, which was distributed to the county school district;
(h) The portion of the total amount collected
for delinquent taxes attributable to all the fiscal years beginning on or after
July 1, 2005, and before the commencement of the current fiscal year which was
distributed to the county school district;
(i) The total of all the amounts described in
paragraphs (a) to (h), inclusive;
(j) The total amount of the pertinent
commission paid into the county treasury pursuant to NRS
NRS
361.530; and
(k) The result obtained by subtracting the
sum described in paragraph (j) from the sum described in paragraph
(i).
Added to NAC by Com. on Local Gov't Finance by R117-09, eff. 6-30-2010
NRS 354.107, 354.594
Disclaimer: These regulations may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
