Nev. Rev. Stat. § 361.4545 — Publication of informational notices regarding tentative budgets and tax rates

NRS  361.4545    Publication of informational notices regarding tentative budgets
and tax rates.
1.  On or before May 5 of each year, the ex
officio tax receivers shall prepare and cause to be published in a newspaper of
general circulation in their respective counties, a notice which contains at
least the following information:
(a) A statement that the notice is not a bill for
taxes owed but an informational notice. The notice must state:
(1) That public hearings will be held on
the dates listed in the notice to adopt budgets and tax rates for the fiscal
year beginning on July 1;
(2) That the purpose of the public
hearings is to receive opinions from members of the public on the proposed
budgets and tax rates before final action is taken thereon; and
(3) The tax rate to be imposed by the
county and each political subdivision within the county for the ensuing fiscal
year if the tentative budgets which affect the property in those areas become
final budgets.
(b) A brief description of the limitation imposed
by the Legislature on the revenue of the local governments.
(c) The dates, times and locations of all of the
public hearings on the tentative budgets which affect the taxes on property.
(d) The names and addresses of the county
assessor and ex officio tax receiver who may be consulted for further
information.
(e) A brief statement of how property is assessed
and how the combined tax rate is determined.
(f) A telephone number and Internet website at
which a person may obtain an explanation of each component tax that forms part
of the total rate of tax levied upon property in the county. The explanation
must identify:
(1) The statutory authority pursuant to
which each component tax is levied; and
(2) If the component tax was approved by
the voters:
(I) The year in which the tax was
first collected; and
(II) The year in which the authority
to collect the tax expires, if any.
Ê The notice
must be displayed in the format used for news and must be printed in not less
than 10-point type on at least one-half of a page of the newspaper.
2.  Each ex officio tax receiver shall
prepare and cause to be published in a newspaper of general circulation within
the county:
(a) A notice, displayed in the format used for
news and printed in not less than 10-point type, disclosing any increase in the
property taxes as a result of any change in the tentative budget.
(b) A notice, displayed in the format used for
advertisements and printed in not less than 10-point type on at least one
quarter of a page of the newspaper, disclosing any amount in cents on each $100
of assessed valuation by which the highest combined tax rate for property in
the county exceeds $3.64 on each $100 of assessed valuation.
Ê These
notices must be published within 10 days after the receipt of the information
pursuant to NRS 354.596 .