Nevada § 361.454 - Determination by county auditor of effect of tentative budget on each taxpayer; dissemination of information

§ 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.