may be made by letter or in person, and said commission may, in its discretion, require affidavits in support thereof. If any county assessor shall be unable to attend the meeting of the state board of equalization, the board of county commissioners may appoint a qualified person to act in his stead. At the meeting of the state board of equalization, as provided for in this section, in the year 1915, and annually thereafter, said state board of equalization shall fix the valuation for assessment purposes per head of all live stock in the state; said valuation, however, shall be subject to equalization. valuations, SEC. 7. At the regular session commencing on the first day May regulate of October, the Nevada tax commission for the purpose of state except live equalization may raise or lower any valuations theretofore estab- stock lished by it upon any class or piece of property, exclusive of live stock, enumerated in section 5 of this act, to conform with the equalization of assessments effected by the state board of equalization. required SEC. 8. It shall be the duty of the state board of examiners, State budget on or before the first Monday in May of each year, to prepare and file with the Nevada tax commission a detailed budget estimate of the aggregate amount of money necessary to be raised by taxation, and from other sources of revenue, to maintain the government of the state upon a cash basis for the current fiscal year. certify SEC. 9. The secretary of the Nevada tax commission shall Secretary to certify any change in the assessed valuation of any piece or changes class or property in whole or in part made by the tax commission or the state board of equalization to the auditor of the county wherein such property is assessed and said auditor shall make such changes in the assessment roll prior to the delivery of his completed tax roll to the ex officio tax receiver. not deprived SEC. 10. No taxpayer shall be deprived of any remedy or Taxpayers redress in a court of law relating to the payment of taxes, but of legal all actions at law shall be for redress from the findings of said redress commission or the state board of equalization, and may not be instituted upon the act of an assessor, or of a county board of equalization or the state board of equalization until said commission has denied the complainant redress. Said Nevada tax commission, in that name, may sue and be sued, and shall be so named as defendant in any action at law brought under the provisions of this section, and the attorney-general shall defend Attorneythe same, but the burden of proof shall be upon the complain- defend suits ant to show by clear and satisfactory evidence that any valuation established or equalized by said commission or the state board of equalization is unjust and inequitable. general to paying taxes court SEC. 11. (a) Any property owner whose taxes exceed the Method of sum of $300, who has instituted a court proceeding for redress by owner if from any increased valuation of his property for assessment proceedings purposes, and who shall have paid his December installment of are instituted taxes thereon in full, may, on filing with the treasurer of the county a certificate of the clerk of any court that such issue is Method of paying taxes Method of paying when owner has applied to tax for redress pending, pay his June installment in two separate payments, to wit: One payment in a sum which, when added to the December installment, shall represent the amount of taxes payable if computed on the valuation of the preceding tax year plus the taxes on any improvements added since such preceding levy; and the other for the balance required to make up the full June installment; and said county treasurer shall receipt for the latter as a special deposit to be held by such treasurer undisbursed until the court, by its finding, shall award it; and said property in such case shall not be liable for any penalty under the delinquent tax act; and if the court, by its findings, reduces the assessment of such property, said county treasurer, on order of the court, shall refund from such special deposit an amount corresponding to such reduction; and if the court shall not reduce the valuation of said property, then said county treasurer shall transfer the entire special deposit to the public revenues. (b) Any property owner whose taxes are less than $300, and who has paid his December installment of taxes in full, may, on filing with the treasurer of the county a certificate of the secretary of the Nevada tax commission that he has made commission complaint or applied to said commission for redress from any increased valuation of his property, pay his June installment in two separate payments, one payment in the sum which, when added to the December installment, shall represent the amount of taxes payable if computed on the valuation of the preceding tax year plus the taxes on any improvements added since such preceding levy, and the other for the balance required to make up the full June installment; and the county treasurer shall receipt for the latter as a special deposit, to be held by such treasurer undisbursed until the Nevada tax commission shall, by its findings, grant or refuse redress from such increased valuation, and said property owner, in such case, shall not be liable for any penalty under the delinquent tax act; and if the Nevada tax commission, by its findings, reduces the assessment valuation of such property, said county treasurer, on order of said commission, shall refund from such special deposit an amount corresponding to such reduction, and shall transfer the remainder to the public revenues; and if said commission shall not reduce the valuation of said property, then said county treasurer shall transfer the entire special deposit to the public revenues. This section and all remedies granted thereunder shall apply to any increased assessment or valuation heretofore made for the fiscal year 1914 and hereafter. Nothing in this section shall be deemed to deprive any taxpayer of any right or remedy he may now have or be entitled to under the laws of Nevada. SEC. 12. All property subject to taxation shall be assessed All property at its full cash value. assessed at full cash value SEC. 13. In pursuance of the general supervision and control over the revenue system of the state, said commission is hereby mines, procedure empowered to investigate and determine the net proceeds of Proceeds of all operating mines. In pursuance whereof, said commission, assessment in each instance, shall investigate and determine from all of, method of obtainable data, evidence, and reports, the gross value of the bullion actually extracted from the reduction of the ores and the proceeds from the sale of the ores of any mine, mining claim, or patented mine, and to deduct therefrom only such actual costs of extraction, transportation, reduction, or sale of ores, as shall be deemed by said commission to be just, proper, and reasonable, and not introduced to deprive or defraud the state of any portion of its just revenue; and in any suit at law arising under the provisions of this section, the burden of proof shall be upon the owner of such mine, mining claim, or patented mine, to establish that any item of cost disallowed by said commission is, nevertheless, just, proper, and reasonable, and not entered to defraud the state. this act SEC. 14. All the provisions of this act with respect to county Provisions of assessors, sheriffs, as ex officio collectors of licenses, county com- mandatory missioners, county auditors, and all other county officers having to do with the preparation of the assessment roll or collection of taxes or other revenues, and persons summoned as witnesses, the requirement of witnesses to testify, the examination of the books and accounts of persons, copartnerships, and corporations doing business in this state, are mandatory; and any such county officer, or witness summoned, or witness required to testify, or person, copartner, or officer, director, superintendent, or manager, or agent of any corporation, who neglects, fails, or refuses to comply with such mandates shall, for the first offense, be deemed guilty of a misdemeanor, and subject to the penalty Penalty for prescribed in section 6285, Revised Laws of Nevada; and for refusal persistence therein, constituting a second offense, shall be deemed guilty of a gross misdemeanor, and subject to the penalty prescribed in section 6284 of said Revised Laws. Any False person who shall testify falsely shall be guilty of and punished perjury for perjury. testimony not to SEC. 15. All acts herein required between the assessment Informalities and the collection of the taxes or commencement of suit shall invalidate be directory merely; and no assessment, or act relating to assessment, or collection of taxes shall be illegal on account of informality, nor because the same was not completed within the time required by law. secretary associate SEC. 16. The commissioner designated as secretary shall Salaries of receive a salary of three thousand dollars per annum, payable and second in equal monthly installments as other state officers are paid. commisThe second associate commissioner of the railroad commission sioner of Nevada as ex officio member of the Nevada tax commission shall receive a salary of five hundred dollars per annum payable in equal monthly installments as other state officers are paid; the governor and the other commissioners shall receive no compensation for their services as members of the Nevada tax commission. SEC. 17. The members of the said commission, and such Members to expert assistants as may be employed, shall be entitled to receive from the state their actual and necessary expenses while traveling on the business of said commission. receive actual expenses Appropria SEC. 18. The sum of ten thousand dollars ($10,000) is hereby annually appropriated, out of any moneys in the state treasury tion, $10,000 not otherwise appropriated, to carry out the purposes of this act, and which shall be available for necessary clerical hire, office furniture and fixtures, advertising, rental, and traveling and other expenses. All such expenditures shall be certified to by the chairman of said commission, and, when approved by the state board of examiners, shall be paid by the treasurer from such appropriation on warrants drawn by the controller. SEC. 19. The commission shall make and publish an annual report for each calendar year, showing its transactions and proceedings for the year. Annual report Printing to be done at state printing office Other act repealed Meetings continuation of old commission Expires by limitation Branch SEC. 20. All forms, blanks, envelopes, letterheads, circulars, and reports required to be printed by said commission may, in its discretion, be printed at the state printing office under the general provisions of the act entitled "An act to designate and authorize the work to be done in the state printing office," approved March 5, 1909. SEC. 21. An act entitled "An act in relation to the public revenues, creating the Nevada tax commission, defining its powers and duties, and matters relating thereto, and repealing all other acts or parts of acts in conflict herewith, approved March 20, 1913, and all other acts or parts of acts in conflict herewith, are hereby repealed; provided, however, that all meetings of this commission shall be deemed, and shall be, continuation of such meetings as are now being held, or in session, of the Nevada tax commission, created under and by virtue of "An act in relation to the public revenues, creating the Nevada tax commission, defining its powers and duties, and matters relating thereto, and repealing all other acts or parts of acts in conflict herewith," approved March 20, 1913. SEC. 22. This act shall expire by limitation on March 15, 1917, unless revived by future legislation. CHAP. 154—An Act to provide for the establishment of branch county high schools under certain conditions, in counties having a county high school, and other matters properly connected therewith. [Approved March 17, 1915] The People of the State of Nevada, represented in Senate and SECTION 1. The board of county commissioners of any county high county in the state having a county high school or schools may establish a branch county high school, and it shall be the schools authorized how secured duty of the county commissioners to do so whenever the county board of education of such county shall certify that the conditions named in section 2 of this act exist and are complied with. SEC. 2. Whenever a school district in a county having a County aid, county high school or county high schools is in need of and desires county aid for securing or maintaining full high-school instruction and privileges for its children, it may, through its board of trustees, petition the county commissioners to estab- Petition lish in the district a branch county high school. The petition shall set forth the following facts: forth 1. That said district has already in attendance in its high Facts set school twenty or more properly qualified high-school pupils and full high-school work is being done; 2. That the income of the district from county and state apportionments is insufficient for giving such pupils necessary high-school instruction, and that its assessed valuation is too small for it to raise the needed funds from special district taxation; 3. That the district is situated forty miles or more from the county high school, and the parents are unable to send their children to the county high school; 4. That the district is able to and will provide the necessary rooms or buildings for all the high-school work; 5. That the district asks for the establishment therein of a branch county high school under the management and the control of the county board of education. control of education SEC. 3. Any branch county high school that may be Under established under the provisions of this act shall be under county the full control and management of the county board of edu- board of cation, and it shall be governed in its powers and duties in reference to the said branch county high school by the provisions contained in the Revised Laws of Nevada, 1912, sections 3419, 3420, 3421, 3422, and 3423 (School Code, sections 179, 180, 181, 182, and 183). conflict with SEC. 4. None of the provisions of this act shall in any wise Not to impair or abrogate the provisions of "An act authorizing boards certain act of county commissioners to transfer certain funds to the county school fund of school districts, or to levy a special county tax in certain cases, and other matters properly connected therewith, as found in the Statutes of Nevada, 1913, pages 166 and 167 (School Code, 1913, pages 73 and 74). |