NAC354.573. Preliminary summary reports: Contents.

The preliminary summary report required by NAC 354.571 must include:

     1. The total amount of the property tax receipts of the county classified by type, including:

     (a) The total amount of taxes collected for the immediately preceding fiscal year attributable to property on the secured tax roll;

     (b) The total amount of taxes collected for the immediately preceding fiscal year attributable to property on the unsecured tax roll;

     (c) The total amount of taxes collected for the immediately preceding fiscal year attributable to property on the central assessment roll;

     (d) The total amount of taxes on the net proceeds of minerals collected for the immediately preceding calendar year which was distributed to the county pursuant to NRS 362.170;

     (e) The total amount of taxes on the net proceeds of minerals collected for the current calendar year which was distributed to the county pursuant to NRS 362.170;

     (f) The total amount collected for delinquent taxes attributable to all the fiscal years ending on or before June 30, 2005;

     (g) The total amount collected for delinquent taxes attributable to all the fiscal years beginning on or after July 1, 2005, and before the commencement of the current fiscal year;

     (h) The total of all the amounts described in paragraphs (a) to (g), inclusive;

     (i) The total amount of the pertinent commission paid into the county treasury pursuant to NRS 361.530; and

     (j) The result obtained by subtracting the sum described in paragraph (i) from the sum described in paragraph (h).

     2. The portions of the property tax receipts of the county distributed for the operation of public schools, using a tax rate of 75 cents on each $100 of assessed valuation of taxable property, including:

     (a) The portion of the total amount of taxes collected for the immediately preceding fiscal year attributable to property on the secured tax roll which was distributed to the county school district;

     (b) The portion of the total amount of taxes collected for the immediately preceding fiscal year attributable to property on the unsecured tax roll which was distributed to the county school district;

     (c) The portion of the total amount of taxes collected for the immediately preceding fiscal year attributable to property on the central assessment roll which was distributed to the county school district;

     (d) The portion of the total amount of taxes on the net proceeds of minerals distributed to the county during the immediately preceding fiscal year pursuant to NRS 362.170 which is available to the county school district for use in the current fiscal year pursuant to subsection 2 of NRS 387.195;

     (e) The portion of the total amount of taxes on the net proceeds of minerals collected for the immediately preceding calendar year which was distributed to the county pursuant to NRS 362.170 and subsequently distributed to the county school district;

     (f) The portion of the total amount of taxes on the net proceeds of minerals collected for the current calendar year which was distributed to the county pursuant to NRS 362.170 and subsequently distributed to the county school district;

     (g) The portion of the total amount collected for delinquent taxes attributable to all the fiscal years ending on or before June 30, 2005, which was distributed to the county school district;

     (h) The portion of the total amount collected for delinquent taxes attributable to all the fiscal years beginning on or after July 1, 2005, and before the commencement of the current fiscal year which was distributed to the county school district;

     (i) The total of all the amounts described in paragraphs (a) to (h), inclusive;

     (j) The total amount of the pertinent commission paid into the county treasury pursuant to NRS 361.530; and

     (k) The result obtained by subtracting the sum described in paragraph (j) from the sum described in paragraph (i).

     (Added to NAC by Com. on Local Gov’t Finance by R117-09, eff. 6-30-2010)