Nevada § 354.596 - Tentative budget: Preparation, submission and filing; notice and public hearing; certificate of compliance or lack of compliance from Department of Taxation; amendment to effect compliance

§ 354.596. Tentative budget: Preparation, submission and filing; notice and public hearing; certificate of compliance or lack of compliance from Department of Taxation; amendment to effect compliance

1. The officer charged by law shall prepare, or the governing body shall cause to

be prepared, on appropriate forms prescribed by the Department of Taxation for the

use of local governments, a tentative budget for the ensuing fiscal year. The tentative budget for the following fiscal year must be submitted to the county

auditor and filed for public record and inspection in the office of: (a) The clerk or secretary of the governing body; and (b) The county clerk. 2. On or before April 15, a copy of the tentative budget must be submitted: (a) To the Department of Taxation; and (b) In the case of school districts, to the Department of Education. 3. At the time of filing the tentative budget, the governing body shall give notice

of the time and place of a public hearing on the tentative budget and shall cause

a notice of the hearing to be published once in a newspaper of general circulation

within the area of the local government not more than 14 nor less than 7 days before

the date set for the hearing. The notice of public hearing must state: (a) The time and place of the public hearing. (b) That a tentative budget has been prepared in such detail and on appropriate forms

as prescribed by the Department of Taxation. (c) The places where copies of the tentative budget are on file and available for

public inspection. 4. The public hearing on the tentative budget must be held by the governing body not

sooner than the third Monday in May and not later than the last day in May. 5. The Department of Taxation shall examine the submitted documents for compliance

with law and with appropriate regulations and shall submit to the governing body at

least 3 days before the public hearing a written certificate of compliance or a written

notice of lack of compliance. The written notice must indicate the manner in which the submitted documents fail

to comply with law or appropriate regulations. 6. Whenever the governing body receives from the Department of Taxation a notice of

lack of compliance, the governing body shall forthwith proceed to amend the tentative

budget to effect compliance with the law and with the appropriate regulation.