Nev. Rev. Stat. § 361.454 — Determination by county auditor of effect of tentative budget on each taxpayer; dissemination of information

NRS  361.454    Determination by county auditor of effect of tentative budget on
each taxpayer; dissemination of information.
1.  Upon receipt of the tentative budgets
submitted pursuant to NRS 354.596 , the
county auditor shall ascertain, separately for each property owner whose
property taxes are affected by one or more of the tentative budgets, the
following information:
(a) The assessed valuation of his or her property
for the current and ensuing fiscal years;
(b) The combined tax rate which applied to the
property in the current fiscal year and the proposed combined tax rate for the
ensuing fiscal year;
(c) The percentage of increase or decrease, if
any, of the combined tax rate for the property proposed for the ensuing fiscal
year as compared to the combined tax rate for the current fiscal year;
(d) The amount of tax collected on the property
in the current fiscal year and the amount of tax to be collected on the
property for the ensuing fiscal year, computed on the basis of the proposed
combined tax rate;
(e) The respective amounts of his or her taxes
which will be disbursed to each local government, for debt service and to any
other recipient of the tax revenue, presented so as to show the distribution of
the total amount of the taxes to be collected from the property owner; and
(f) The percentage of increase or decrease, if
any, of each amount shown pursuant to paragraph (e) as compared to the
corresponding amount for the current fiscal year.
2.  For the purposes of subsection 1, the
county auditor shall apply the information contained in each tentative budget
to the assessment roll to determine the tax rate necessary to produce the
revenue required for each budget and compute a proposed combined tax rate for
each property owner. The county auditor shall use the tax rate for the current
fiscal year for any tentative budget which was not submitted. For each property
owner, the county auditor shall make available upon request the information
ascertained for each of paragraphs (a) to (d), inclusive, and paragraph (f) of
subsection 1, and for paragraph (e) an itemized list whose total equals the
amount for the ensuing year under paragraph (d).
3.  The county auditor shall deliver the
information required pursuant to this section to the ex officio tax receiver:
(a) On or before April 25 of each year; and
(b) Within 10 days after the receipt of an
amended tentative budget.