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Assessment of Motor-Driven Vehicles 1926 (Motor-Vehicle Law 1925) Duties of Assessors. Sec. 4. County Assessors are hereby required to receive such appli-cations after blanks have been properly filled by the owner, then show on the blank the assessed valuation of the motor vehicle, basing same on the schedule of values contained in the “National Used Car Market Report,” and the cost of the license based on the provisions of section 10 hereof. The owner shall then be required to pay to the County Assessor the personal property tax on said vehicle, if same be subject to taxation in this State, and the license tax; provided, that if the applicant is the owner of real estate and improvements in the county in which application -is made, payment of personal property tax may be deferred if the vehicle so owned is placed. forthwith on the real property roll; and provided further, that the Assessor may make a fair and equitable adjustment of assessed value in cases where the applicant has previously secured a license for another vehicle during the same year and has sold said other vehicle. The State Board of Equalization, by resolution, recommended that the valuation placed upon advanced models and models of the current year (1926) for assessment purposes be placed , at eighty (80%) per cent of the factory list price: Assessors are instructed to list all motor vehicles on the tax rolls with the name of the car, horsepower and year made. In the event of an owner trading or selling a used car, upon which the taxes have been paid for the current year, for a new ear, which is also assessed to the owner, the Assessor shall allow said owner a reduction in the assessment value to correspond with the taxes paid upon the used car, provided the owner furnishes the Assessor with the name and address of the purchaser of the used car and such other information concerning the transaction as may be requested. NEVADA TAX COMMISSION, J ames G. S cktjgham, Chairman. Attest* Chas. S. Sekagi7e> Secretary. _____ State P rinting Office J oe F arnsworth, Supt.