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An Act regulating and prescribing the hours that sheriffs, county recorders, county clerks, county treasurers, and district attorneys of all of the counties in the State of Nevada shall keep their offices open for the transaction of public business, and providing a penalty for the violation thereof, and repealing all acts in conflict herewith.

Approved March 29, 1907, 373

1564. Office hours-Exception.

SECTION 1. The sheriffs, county recorders, county clerks, county treasurers and district attorneys shall keep an office at the county-seat of their county, which shall be kept open on all days except Sundays and nonjudicial days, from nine o'clock a. m. to twelve o'clock a. m., and from one o'clock p.m. to five oclock p. m. for the transaction of public business; provided, that the provisions of this act shall not apply to the district attorney when called away from his office by official duties.

1565. Idem-Penalty.

SEC. 2. Any officer violating the provisions of section 1 of this act shall be deemed guilty of a misdemeanor and upon conviction thereof shall be punished by a fine of not less than ten dollars, nor more than thirty dollars, or by imprisonment in the county jail not less than five days, nor more than fifteen days.

An Act authorizing boards of county commissioners to grant leave of absence to county officers.

Approved March 6, 1893, 104

1566. Leave of absence, how granted.

SECTION 1. The board of county commissioners in any county of this state is hereby authorized and empowered to grant leave of absence to any county officer, authorized to appoint a deputy, for a period. not exceeding six months, if in the discretion of said board such a cause [course] appears proper.

1567. Application for leave of absence.

SEC. 2. The officer desiring leave of absence shall first make an application in writing to the board of county commissioners for such leave, and a copy of such application shall be published in some newspaper of the county at least one month previous to the granting of such leave. If there be no newspaper published in the county, copies of said application shall be posted in at least three public places in the county. Said publication or posting shall be at the expense of the applicant.

1568. Form of application.

SEC. 3. Such application shall contain the name of a competent deputy who is to be appointed by the officer applying for leave of absence, and who shall serve without expense to the county or state.

ASSESSORS

An Act providing for the election of county assessors in the several counties of this state, and defining their duties.

1569. Election of.

1570. Term of office.

1571. Bond and oath of office. 1572. Vacancy, how filled.

Approved March 9, 1865, 345

1573. May appoint deputy-Compensation of
-Districts.

1574. Punishment for neglect of duty.
1575. Suit on bond.

1576. May administer oaths.

1569. Election of.

SECTION 1. At the election for county officers held in the several counties of this state, in the year eighteen hundred and sixty-six, and at such election every two years thereafter, there shall be elected by the qualified electors of each county a county assessor.

Sheriff ex officio assessor in certain counties.

County assessor acts in same capacity in unincorporated towns, secs. 878, 890.

May appoint deputy, sec. 2136.

Foreign corporations to file annual statement with, sec. 1352.

Duty to assess patented mines, sec. 1578.

Franchises, receipts and expenses to be filed with, sec. 2136.

See duties under subject of Revenue, secs. 3623-3640, 3678–3705, 3713–3726, 3753–3754, 3763-3765, 3775-3776, 3786-3792, 3797-3809, 3814-3817, 3819-3825, 3838–3840, 3842, 3843, 3845-3859, 3866..

County auditor to furnish certain information to, sec. 1585.

Duty to make certain reports to county auditors, clerks and surveyor-general, secs. 1586, 1591, 4356.

1570. Term of office.

SEC. 2. The term of the county assessor shall commence on the first day of January next succeeding his election, and continue for two years thereafter, and until his successor is elected and qualified.

1571. Bond and oath of office.

SEC. 3. Each county assessor, before entering upon the duties of his office, shall execute to the people of the State of Nevada, a bond in the penal sum of five thousand dollars, with two or more sufficient sureties, to be approved by the board of county commissioners, and filed in the office of the county clerk, conditioned for the faithful performance of all the duties of his office required by law; and shall take the oath of office as prescribed by law, which shall be indorsed on his certificate of election or appointment.

See Kruttschnitt v. Hauck, 6 Nev. 163.

See State v. Nevin, 19 Nev. 162; State v. Rhoades, 6 Nev. 352, and 7 Nev. 434; Alderson v. Mendes, 16 Nev. 298.

1572. Vacancy, how filled.

SEC. 4. In case of a vacancy in the office of the county assessor, or failure of any county assessor to qualify as required in this act, the board of county commissioners shall appoint some suitable person possessing the qualifications of an elector, residing within such county, to fill the vacancy; and the person thus appointed shall give bond and take the like oath that is required of assessors elected by the people, and shall hold his office until the next general election, and until his successor is elected and qualified.

1573. May appoint deputies-Compensation of-Districts.

SEC. 5. Said assessor shall have the power of appointing one or more deputies, to aid him in his official duties, for whose conduct he shall be responsible; provided, that the assessor, before he shall appoint a deputy or deputies, shall divide the county into convenient districts, of which division notice shall be given to the board of county commissioners of said county; and provided further, that the board of county commissioners may fix the number of days for which pay shall be allowed any deputy for assessing a district.

The power of the county assessor to appoint deputies is limited only by above proviso. Kruttschnitt v. Hauck, 6 Nev. 163, 166. See sec. 1579.

1574. Punishment for neglect of duty.

SEC. 6. If any assessor or deputy assessor shall be guilty of neglect of any

of the duties enjoined on him by law, he shall be liable to indictment in any court of competent jurisdiction, and fined in any sum not exceeding five hundred dollars.

1575. Suit on bonds.

SEC. 7. Suit may be instituted on the assessor's bond, in the manner precribed by law, for the benefit of any person who may be aggrieved by the wrongful act or conduct of such assessor or his deputy.

1576. May administer oaths.

SEC. 8. The assessor and his deputies are hereby authorized to administer all oaths and affirmations contemplated by law, in the discharge of their duties as such assessors.

See State v. Kruttschnitt, 4 Nev. 179.

An Act in relation to county assessors, and to repeal sections one and two of "An act in relation to county assessors, their terms of office and compensation." which became a law March 14, 1883.

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SECTION 1. The county assessors elected in the several counties in this state, after the passage of this act shall hold office for the term of two years.

An Act relating to the duties of county assessors.

Approved March 4, 1905, 81

1578. To assess patented mines.

. SECTION 1. It is hereby made the duty of the assessors in the various counties of the state to place upon the assessment rolls of their respective counties all patented mines situated within such counties, which mines shall be assessed for taxation at the valuation placed upon them by section 1 of article 10 of the constitution of the State of Nevada, as amended by resolution proposed and passed at the ninteenth session of the Nevada Legislature, March 3, 1899, agreed to and passed at the twentieth session, March 6, 1901, and approved by vote of the people at the general election in November, 1902. See sec. 352 (Const.).

An Act to provide for the appointment of deputy county assessors and to provide for their compensation.

1579. May appoint deputies.

Approved February 25, 1885, 40

SECTION 1. The county commissioners of each county may authorize the county assessor to appoint one or more deputies, who shall receive not to exceed five dollars for each day's service actually performed; and said commissioners shall not allow pay for such deputy for more than six months in each year, and may limit the time for which he is to be paid to any number of days less than six months, in their discretion.

See sec. 1573.

1580. How paid.

SEC. 2. The compensation of deputy assessor shall be paid by the county treasurer out of the same fund and in the same manner as the salary of the

assessor.

An Act authorizing commissions on the collections from personal property tax, poll tax, and the tax on the proceeds of mines, and defining the manner in which said commissions shall be appropriated.

Approved March 5, 1885, 62

1581. Commissions on certain tax collections.

SECTION 1. On all moneys collected from personal property tax, poll tax, and the tax on the proceeds of mines, by the several county assessors in this state, there shall be reserved and paid into the county treasury, for the benefit of the general fund of their respective counties, by said county assessor, the following percentage commissions: First, on the gross amount of collections from personal property tax, six per cent; second, on the gross amount of collections from poll tax, ten per cent; third, on the gross amount of collections from the tax on the proceeds of mines, three per cent.

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The words "county assessors" cannot be construed to mean county assessors and ex officio tax receivers. State ex rel. Hallock v. Boyd, 19 Nev. 356, 358, 359, 11 P. 36. County treasurers are not entitled deduct, as percentage commission allowed to the county ten per cent of the poll taxes collected by them, as ex officio tax receivers, from the amount payable into the state treasury for state purposes. Id.

This act does not violate art. 2, sec. 7, of

the constitution (sec. 256, supra), the commission being an allowance for the expenses of collection and the state being liable for its share. State ex rel. Hallock v. Donnelly, 20 Nev. 214-216, 219 (19 P. 680).

This section is not repugnant to and does not repeal sec. 21, Stats. 1885, 85, there being no provision that counties should receive no other compensation than is therein provided. Id.

AUDITORS

An Act relating to county certificates of indebtedness, or warrants.

Became a law March 18, 1885, 128

1582. Warrants payable in order of issuance.

SECTION 1. All warrants or certificates of indebtedness issued by county auditors, as such, shall be paid in the order in which they are issued; provided, that whenever any county warrant or certificate of indebtedness shall not be presented for payment within six months after notice shall have been given that said warrant or certificate is payable, the money held for payment of such warrant shall be paid out as other county funds, but whenever any warrant as aforesaid shall thereafter be presented the same shall be deemed then due and payable; and, provided further, that nothing in this act shall be so construed as to prevent the transfer of money from one county fund to another, as provided by law.

An Act to regulate the issuance of court orders.

1583. Money paid, how.

Approved February 10, 1885, 21

SECTION 1. In every case in which the court or district judge is authorized to draw any money to be paid out of the county treasury, such order shall be first presented to the county auditor, who shall number and register the same, and shall issue his warrant on any fund in the county treasury not otherwise specially appropriated or set apart.

An Act to provide for obtaining correct statements of the financial condition of the several counties of this state, and other matters of statistical information.

Approved February 26, 1873, 97

1584. Make statement to controller-what to

show.

1585. Circular of surveyor-general.

1586. Assessors to report certain facts to auditor-Compensation-Penalty.

1587. Auditor to forward report to surveyor

general.

1588. Surveyor-general and controller to report to legislature.

1589. Circular, what to contain.
1590. Cost of printing.

1591. Assessor to gather information for
reports.

1584. Make statement to controller-What to show.

SECTION 1. It is hereby made the duty of the several county auditors of this state, on the first day of December of each year, to prepare and forward to the controller of state a statement showing: First-The indebtedness of such county, funded and floating, stating the amount of each class, and the rate of interest borne, by such indebtedness, or any part thereof, and the amount of cash in the county treasury, in its several funds. Second-A careful estimate of the value of all property owned by such county. Third-The aggregate value of the real and personal property in such county, as shown by the last assessment roll, stating each separately. Fourth-The rate of taxation in said year in such county, and the amount of poll taxes collected, and the number of registered voters. Fifth-The amount of taxes so assessed, stating the portion, if any, there was delinquent.

1585. Circular of surveyor-general.

SEC. 2. On or before the first of March of each year the surveyor-general shall furnish to the auditor of each county a sufficient number of copies of the circular letter provided for by section sixth of "An act concerning the office of surveyor-general," approved March twentieth, eighteen hundred and sixty-five, for the use of the county assessor of the county, and said auditor shall deliver the same to the assessor on or before the second Monday of March of each year.

Sec. 4352, post.

1586. Assessors to report certain facts to auditor - CompensationPenalty.

SEC. 3. It shall be the duty of each county assessor, at the time he delivers to the clerk of the board of equalization his assessment roll for the year in which general elections are held, to deliver also a written report, embracing said year and the preceding year, to the county auditor, of the following matters within his county: First-The number of acres in agriculture, and the approximate amount of agricultural, grazing and timber lands. SecondThe number of horses, mules, jacks, jennies, cattle, sheep, goats, and swine. Third-The aggregate quantity of wheat, rye, maize, potatoes, grapes, and other agricultural products. Fourth-A statement of the approximate quantity of mineral lands in such county, and the approximate quality and value of such. Fifth-The number of mills, manufactories, distilleries, and breweries, classifying each, and the number and length of all flumes and water ditches used to convey water for mining, manufacturing, or agricultural purposes. Sixth-The number of transplanted fish, their variety, by whom transplanted, and into what stream or lake. Seventh-The number and kind of forest, fruit, or nut trees transplanted, and under successful cultivation. Eighth-He shall also report such other matters as may be required by the annual circular of the surveyor-general, and for such report he shall be allowed such a sum as may be fixed by the board of county commissioners, not exceeding the sum of one hundred dollars, and until the delivery of such report, the last month's salary or wages of said assessor, be retained. As amended, Stats. 1879, 37.

1587. Auditor to forward report to surveyor-general.

SEC. 4. Each of such county auditors shall, immediately upon receiving the report of the county assessor, provided for in this act, forward the same, by mail or express, to the surveyor-general of the state.

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