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a true and complete list of the names of the stockholders in such bank and of the number of shares owned by each on the close of business on the day preceding the first day of May, as shown by its books and records, and shali also upon such request deliver to the assessor a true statement of the total number of shares comprising the capital stock of the bank.

3824. Bank held liable for taxes upon its shares.

SEC. 6. Every bank in which shares of stock have been issued shall pay to the tax collector, or other person authorized to collect the taxes of the state, county, city, town or district in which the same is located at the time. in each year when other taxes assessed in the said state, city, town or district become due, the amount of the tax so assessed in such year upon the shares in such bank, and if such tax is not so paid the said bank shall be liable for the same and for equal penalties provided for by law in the collection of delinquent taxes upon other property.

3825. Lien on shares of stock, when.

SEC. 7. The shares of such bank in which shares of stock have been issued shall be subject to the tax paid thereon by the bank or by the officers thereof, and the bank and the officers thereof have a lien on all the shares in such bank and on all the rights and property of the stockholders in the bank and the property thereof for the payment of said taxes.

COUNTY REVENUE

An Act relating to county government and the reduction of the
rate of county taxation.

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3826. County tax rate in certain counties.

SECTION 1. In all counties whose tax rate for county purposes for the year 1904, exclusive of tax to pay the interest and maintain the sinking funds of the bonded indebtedness of such counties, did not exceed one dollar and fifty cents on each one hundred dollars of assessed valuation, the tax rate for such county purposes for the year 1905 shall be two and one-half cents lower on each one hundred dollars of assessed valuation than the tax rate for such county purposes was in 1904; and thereafter such tax rate shall be diminished annually at the rate of not less than two and one-half cents on the one hundred dollars of assessed valuation until it reaches seventy cents on the one hundred dollars of assessed valuation; and thereafter the permanent limitation of taxation for such county purposes, exclusive of the tax to pay the interest and maintain the sinking fund aforesaid, shall be seventy cents on the one hundred dollars of assessed valuation; provided, that, in counties whose tax rate for the year A. D. 1908 was less than fifty cents on each one hundred dollars of assessed valuation, the board of county commissioners thereof may fix the rate for the year A. D. 1909, at not exceeding one dollar and thirty-five cents on each one hundred dollars of assessed valuation, and shall thereafter during each subsequent year reduce such tax rate as in this act provided. As amended, Stats. 1905, 187; 1909, 46.

See sec. 3837.

Cited, State ex rel. Holley v. Boerlin, 30 Nev. 475 (98 P. 402).

3827. Idem.

SEC. 2. In all counties whose tax rate for county purposes for the year 1904, exclusive of the tax to pay the interest and maintain the sinking funds of the bonded indebtedness of such counties, exceeded one dollar and fifty cents on the one hundred dollars of assessed valuation, the tax rate for such county purposes for the year 1905 shall be five cents lower on each one hundred dollars of assessed valuation than the tax rate was for such county. purposes in 1904; and thereafter such tax rate shall be diminished annually at the rate of not less than five cents on each one hundred dollars of assessed valuation until it reaches one dollar and fifty cents on the one hundred dollars of assessed valuation; and thereafter shall be reduced annually at the rate of two and one-half cents on the one hundred dollars of assessed valuation until it reaches seventy cents on the one hundred dollars of assessed valuation; and thereafter the permanent limitation of taxation for such county purposes, exclusive of the tax to pay the interest and maintain the sinking fund aforesaid, shall be seventy cents on the one hundred dollars of assessed valuation; provided, that in counties whose tax rate for the year A. D. 1908 was less than fifty cents on each one hundred dollars of assessed valuation, the board of county commissioners thereof may fix the tax rate for the year A. D. 1909 at not exceeding one dollar and thirty-five cents on each one hundred dollars of assessed valuation, and shall thereafter during each subsequent year reduce such tax rate as in this act provided. As amended, Stats. 1905, 187; 1909, 47.

See see. 3837.

3828. Idem-Excess void-Penalty.

SEC. 3. Any tax levied in excess of the limitation imposed by sections 1 and 2 hereof, shall be void as to such excess, and any commissioner voting therefor shall be removed from office in a suit to be instituted by the district attorney in said county wherein said commissioner resides upon request of the attorney-general acting under the instructions of a majority of the state board of revenue, consisting of the governor, the controller and the attorneygeneral.

See secs. 3809, 3837.

3829. Budget of county expenses.

SEC. 4. The commissioners shall, between the first Monday of January and the first Monday of March, make a budget of the amount estimated to be required to pay the expense of conducting the public business of the said county for the next ensuing fiscal year. The budget shall be prepared in such detail as to the aggregate sum and the items thereof as the commissioners shall deem advisable. After the final estimate is made in accordance herewith, it shall be signed by a majority of the commissioners and the county clerk, and the several sums shall then be appropriated for the ensuing fiscal year to the several purposes therein named. The estimate shall be filed in the office of the auditor.

3830. Idem-Prohibitions-Penalty.

SEC. 5. It shall not be lawful for the commissioners or for any officer of the county to authorize, allow or contract for any expenditure unless the money for the payment thereof is in the treasury and especially set aside for such payment. Any commissioner or officer violating the provisions of this section shall be removed from office in a suit to be instituted by the district attorney of the county wherein said commissioner resides, upon the request of the attorney-general.

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3831. Loan in case of necessity.

SEC. 6. In case of great necessity or emergency, the board of commissioners by unanimous vote, by resolution reciting the character of such necessity or emergency, may authorize a temporary loan for the purpose of meeting such necessity or emergency, but such resolution shall not take effect until it has been approved by resolution adopted by a majority of the state board of revenue, and the resolution of the state board of revenue shall also be recorded in the minutes of the county commissioners.

3832. Emergency tax.

SEC. 7. It shall be the duty of the commissioners at the first tax levy following the creation of such emergency indebtedness to levy an extra tax sufficient to pay the same, which shall be designated "Emergency Tax." 3833. Floating debt tax-Scrip.

SEC. 8. The commissioners of any county in the state which has a floating debt or scrip outstanding, shall either levy a tax for the year 1903 in addition to the county tax above specified, for the payment of such scrip or floating indebtedness, or shall fund such floating debt in bonds providing for the payment of the principal and current interest at a rate not to exceed five per cent per annum, in not more than ten equal annual installments. The tax levied for the payment of such floating debt shall be designated "Floating Debt Tax."

3834. Unlawful to contract certain indebtedness.

SEC. 9. After the fiscal year 1903 it shall be unlawful for the commissioners of any county in this state to contract any floating indebtedness or to contract any obligation whatever, except bonds authorized by law, or such emergency loan, unless the funds are in the treasury for the payment of the same and are specially set aside for the payment thereof. Any commissioner voting for incurring any obligation, except a bonded indebtedness authorized by law, or such emergency loan, when there are not sufficient funds in the county treasury properly applicable thereto, shall be removed from office in a suit to be instituted by the district attorney of said county wherein said commissioner resides, upon the request of the attorney-general acting under the authority of the state board of revenue. 3835. Annual and quarterly reports.

SEC. 10. Annual reports, in addition to the quarterly reports now made to the controller of the state, pursuant to law, shall also be made, from which a classified table as to the accounts of each county shall be made by the controller of the state and published in his annual report. The state board of revenue shall prescribe the general form of such annual reports and the items and details which shall be given, with a view to securing and publishing, for comparison and criticism, the transaction and doings of each county in the state. [Sec. 11 repealed by Stats. 1905, 188.]

3836. Certain counties exempt from act.

SEC. 12. Nothing in this act shall apply to any county that has a debt exceeding two hundred thousand dollars. As amended, Stats. 1905, 188. An Act to fix the rate of county taxation in counties of this state, and repealing all acts or parts of acts inconsistent with this act.

Approved March 1, 1911, 28

3837. Lawful to increase tax rate in certain counties.

SECTION 1. In all counties whose tax rate for county purposes for the year 1910, exclusive of tax to pay the interest and maintain the sinking fund of the bonded indebtedness of such counties, did not exceed one dollar and

five cents on each one hundred dollars of assessed valuation, it shall be lawful for the board of county commissioners of such counties to fix the tax rate for such county purposes for the year 1911 at not exceeding one dollar and thirty-five cents on each one hundred dollars of assessed valuation, and such board of county commissioners shall thereafter, during each subsequent year, fix such tax rate at a sum not to exceed one dollar and thirty-five cents on each one hundred dollars of assessed valuation.

See sec. 3826.

An Act requiring a minimum valuation to be placed upon lands in the State of Nevada for purposes of taxation.

Approved March 20, 1911, 100

3838. All land to be assessed-Minimum valuation.

SECTION 1. Hereafter no patented land of any description in the State of Nevada owned by any individual, partnership, association, estate, corporation or otherwise, and no land held under any state land contract, shall be assessed for less than one dollar and twenty-five cents per acre, either by the county assessors of the various counties or by any state board of assessors or similar body.

3839. County assessor liable for taxes on unassessed land.

SEC. 2. If the county board of equalization shall ascertain that any land within its county has been assessed upon a valuation of less than one dollar and twenty-five cents per acre, or has not been assessed at all, said board shall immediately notify the county assessor to pay into the county treasury the taxes due on such land upon a valuation of at least one dollar and twenty-five cents per acre in such a sum as will yield the full amount of taxes due upon such land upon its true value and which valuation shall not be less than one dollar and twenty-five cents per acre. If such county assessor fail to pay such taxes within ten days after such notification by the county board of equalization, it is hereby made the duty of the district attorney to file and prosecute diligently a suit against such assessor and his surety or sureties on his official bond for the amount of such taxes.

3840. Valuation of state board to stand when not under minimum.

SEC. 3. If at any time hereafter the state board of assessors should place a valuation upon any lands within the State of Nevada, the provisions of this act shall apply to such valuation so placed, and in the event of the violation of the provisions of this act by said state board of assessors, it is hereby made the duty of the attorney-general to instruct the various district attorneys to file and prosecute diligently suits against the several assessors comprising said board as herein before provided.

See sec. 3797.

An Act providing for the disposition of poll-tax collections.

Approved March 27, 1911, 376

3841. Poll tax applied to road work; counties to furnish receipts. SECTION 1. From and after the passage of this act all money received from poll-tax collections shall be by the county commissioners of the various counties of this state set aside for the exclusive use of the different road districts, of the several counties, according to the amounts collected in the various road districts and all receipts for poll taxes shall hereafter be furnished by the respective counties instead of the state controller and all polltax receipts shall be signed by the county assessor.

Superseding sec. 3712.

See Const., sec. 256.

See sec. 3711.

An Act to exempt from taxation all Young Men's Christian Association buildings, furniture and equipments, and the lots of ground on which they stand, used therewith and necessary thereto, and to repeal all acts in conflict with the provisions of this act.

Approved March 18, 1911, 127

3842. Y. M. C. A. property exempt from taxation; exception.

SECTION 1. There shall be exempt from taxation all Young Men's Christian Association buildings with their furniture and equipments, and the lots of ground on which they stand, used therewith and necessary thereto; provided, that when any such property is used for any other than Young Men's Christian Association purposes, and a rent or other valuable consideration is received for its use, the same shall be taxed.

An Act to provide revenue for the support of the government of the

State of Nevada.

Approved March 13, 1895, 59

3843. Assessments of live stock-Upon uninclosed lands-Situs for taxation.

SECTION 1. In the cases of horses, mules, asses, cattle, sheep, goats, hogs and all other live stock running at large and grazing upon uninclosed lands, whether in charge of a herder or not, the assessment provided for by the general revenue law of this state may be made, and the taxes thereon collected at any time during the calendar year; and the fact that such live stock may have been assessed, and the taxes thereon for the same year paid in some other state or territory, shall not exempt it from assessment and taxation in this state. When such live stock is the property of nonresidents of this state its situs for purposes of taxation shall be the county in which it is first assessed; provided, that nothing herein contained shall be so construed as to prevent the free passage of such live stock through this state for commercial purposes, or to deny to the citizens of each state all the privileges and immunities of citizens of the several states.

3844. Tax to be equalized, when.

SEC. 2. When the property described in section 1 of this act shall have been assessed as therein provided and the taxes thereon collected, as prescribed by the general revenue law of this state upon complaint in writing by the owner, his agent or any person aggrieved (which complaint shall be made within ten days after the collection of said taxes, and shall be filed with the county clerk), that the assessment was too high or too low, it shall be the duty of the board of county commissioners within ten days after the filing of such complaint, to meet as a board of equalization to equalize the same, and the proceedings shall be the same as in other cases of equalization.

See sec. 3638.

An Act defining and classifying transient stock and providing for the assess ment, collection and distribution of taxes on the same, and providing penalties for violation of its provisions.

Approved March 9, 1903, 65

3845. Transient stock, how determined. 3846. Certificate required to be filed upon bringing live stock into any county. 3847. Duty of county clerk upon receiving certificate.

3848. Per capita tax on transient stock— Proviso Alternative.

3849. Assess in county where first found.

3850. Taxes, to what county paid.
3851. County assessor to furnish owner with
certificate-Form of.

3852. Exemption of owner to pay additional
tax, how obtained.

3853. Duties of county commissioners of different counties.

3854. Assessor to make full assessment.

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