NRS 318A.370
Procedure for collection of service charges on tax roll
- payment for services provided by county treasurer or county assessor.
1.
Any board which has adopted fees or special assessments pursuant to this chapter may, by resolution or by separate resolutions, elect to have such charges for the forthcoming fiscal year collected on the tax roll in the same manner, by the same persons, and at the same time as, together with and not separately from, the county’s general taxes. In such event, it shall cause a written report to be prepared and filed with the secretary, which shall contain a description of each parcel of real property in the district and the amount of the charge for each parcel for such year, computed in conformity with the charges prescribed by the resolution.2.
The powers authorized by this section are alternative to all other powers of the district, and alternative to other procedures adopted by the board for the collection of such charges.3.
The real property may be described by reference to maps prepared by and on file in the office of the county assessor or by descriptions used by the county assessor, or by reference to plats or maps on file in the office of the secretary.4.
The board may make the election specified in subsection 1 with respect only to delinquent charges and may do so by preparing and filing the written report, giving notice and holding the hearing therein required only as to such delinquencies.5.
The secretary shall cause notice of the filing of the report and of a time and place of hearing thereon to be published once a week for 2 weeks prior to the date set for hearing, in a newspaper of general circulation printed and published within the district if there is one and if not then in such paper printed and published in a county within which the district is located.6.
Before the board may have such charges collected on the tax roll, the secretary shall cause a notice in writing of the filing of the report proposing to have such charges for the forthcoming fiscal year collected on the tax roll and of the time and place of hearing thereon, to be mailed to each person to whom any parcel or parcels of real property described in the report is assessed in the last equalized assessment roll available on the date the report is prepared, at the address shown on the assessment roll or as known to the secretary. If the board adopts the report, then the requirements for notice in writing to the persons to whom parcels of real property are assessed does not apply to hearings on reports prepared in subsequent fiscal years but notice by publication as provided in this section is adequate.7.
At the time stated in the notice, the board shall hear and consider all objections or protests, if any, to the report referred to in the notice and may continue the hearing from time to time. If the board finds that protest is made by the owners of a majority of separate parcels of property described in the report, then the report must not be adopted and the charges must be collected separately from the tax roll and must not constitute a lien against any parcel or parcels of land.8.
Upon the conclusion of the hearing, the board may adopt, revise, change, reduce or modify any charge or overrule any or all objections and shall make its determination upon each charge as described in the report, which determination is final.9.
After the hearing, when the board has made a final decision on a fee or special assessment to be collected on the county tax roll, not later than June 1, the secretary shall prepare and file a final report, which shall contain a description of each parcel in the district and the amount of the charge, with the county assessor for inclusion on the assessment roll. If a report is filed after the closing of the assessment roll but before the extension of the tax roll, the auditor shall insert the charges in such extension.10.
The amount of the charges shall constitute a lien against the lot or parcel of land against which the charge has been imposed as of the time when the lien of taxes on the roll attach.11.
The county treasurer shall include the amount of the charges on bills for taxes levied against the respective lots and parcels of land. Thereafter the amount of the charges shall be collected at the same time and in the same manner and by the same persons as, together with and not separately from, the general taxes for the county. The charges shall become delinquent at the same time as such taxes and are subject to the same delinquency penalties.12.
All laws applicable to the levy, collection and enforcement of general taxes of the county, including, without limitation, those pertaining to the matters of delinquency, correction, cancellation, refund, redemption and sale, are applicable to such charges.13.
The county treasurer may issue separate bills for such charges and separate receipts for collection on account of such charges.14.
At the request of a county treasurer or county assessor, the board must pay the county treasurer or county assessor for the cost of services provided to the district by the county treasurer or county assessor, as applicable. The cost shall not be more than the actual additional expense to the county treasurer or county assessor, as applicable, for performing such services.
Source:
Section 318A.370 — Procedure for collection of service charges on tax roll; payment for services provided by county treasurer or county assessor., https://www.leg.state.nv.us/NRS/NRS-318A.html#NRS318ASec370.