Nevada § 354.5947 - Annual report concerning capital improvements owned, leased or operated by local government: Compilation; requirements; submission to Department of Taxation; provision to Director of Legislative Counsel Bureau upon request

Full text of Nevada Nevada Revised Statutes § 354.5947 — Annual report concerning capital improvements owned, leased or operated by local government: Compilation; requirements; submission to Department of Taxation; provision to Director of Legislative Counsel Bureau upon request, with citation guidance and answers to common questions.

§ 354.5947. Annual report concerning capital improvements owned, leased or operated by local government: Compilation; requirements; submission to Department of Taxation; provision to Director of Legislative Counsel Bureau upon request

1. In addition to the records and inventory controls established and maintained pursuant

to NRS 354.625 , the governing body of each local government shall, for each fiscal year, compile

a report concerning the capital improvements owned, leased or operated by the local

government. 2. The report of the capital improvements required pursuant to subsection 1 must be

prepared in such detail as is required by generally accepted accounting principles. 3. The governing body shall submit, in any format including an electronic format,

a copy of the report compiled pursuant to subsection 1 on or before February 1 of

the year next succeeding the period to which the report pertains to the Department

of Taxation. The Department of Taxation shall provide a copy of the report compiled pursuant to

subsection 1 to the Director of the Legislative Counsel Bureau upon his or her request.

Source: official Nevada text · Last verified 2026-08-27

Frequently Asked Questions About Nevada § 354.5947

What does Nevada Revised Statutes § 354.5947 cover?

Section 354.5947 ("Annual report concerning capital improvements owned, leased or operated by local government: Compilation; requirements; submission to Department of Taxation; provision to Director of Legislative Counsel Bureau upon request") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Nevada § 354.5947?

A common citation format is "Nevada Revised Statutes § 354.5947" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Nevada law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.

How does Nevada § 354.5947 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.