Skip to main content

Search the Special Collections and Archives Portal

upr000259 15

Image

File
Download upr000259-015.tif (image/tiff; 51.75 MB)

Information

Digital ID

upr000259-015
    Details

    Rights

    This material is made available to facilitate private study, scholarship, or research. It may be protected by copyright, trademark, privacy, publicity rights, or other interests not owned by UNLV. Users are responsible for determining whether permissions are necessary from rights owners for any intended use and for obtaining all required permissions. Acknowledgement of the UNLV University Libraries is requested. For more information, please see the UNLV Special Collections policies on reproduction and use (https://www.library.unlv.edu/speccol/research_and_services/reproductions) or contact us at special.collections@unlv.edu.

    Digital Provenance

    Digitized materials: physical originals can be viewed in Special Collections and Archives reading room

    Publisher

    University of Nevada, Las Vegas. Libraries

    SECTION I: G E N E RA L T ax ra tes fo r re ce n t y ea rs fo llo w the sam e pattern, with the $ 5 .0 0 m axim u m being a pp licable to the citie s w hich re q u ire the g r e a t­est tax ra te . In setting the tax ra te s , the p ro ce d u re is to w ork out the p ro p o rtio n o f the va riou s budgets re q u ire d to fit in the $ 5 .0 0 m axim um a re a s , w orking back w ard to the other r a te s . The L e g isla tu re has a d op ­ted C hapter 233, Statutes of N evada, 1947, p rovid in g that taxes le v ie d b y a p o litic a l su bd ivision fo r the paym ent of bonded indebtedness shall have a p r io r ity ov er taxes le v ie d fo r all other p u rp o s e s . In the sam e year the D is tr ic t A ct was am ended to p rov id e that the D is tr ic t shall e re g a rd e d as a p o litica l su bd ivision fo r the p u rp oses of said Chapter 233 and that the p ro v is io n s of said chapter shall be ap p licable to said D is ­tr ic t If the am ounts to be r a is e d fr o m taxes b a sed on the cu rren t a s s e s s e d valuations are in su fficien t to m eet the needs of the va riou s taxing su b d iv ision s, then the p u b lic o ffic ia ls can co n sid e r an in c re a s e fr o m the h is to r ic a lly low b a s is of a sse ssm e n t w hich w ill su bstan tially in c re a s e a s s e s s e d valu ation s. The a s s e s s o r 's in c r e a s e s on the 1954 r o lls w ill p e rm it a p p ro x i­m a tely 50% m o re in ta xes. The 1953 tax le v y req u irin g a $ 5 .0 0 tax rate w ould re q u ire a tax rate of on ly $3. 33 on the anticipated 1954 v a lu a tion s. 1 .0 8 . Tax c o lle c tio n s . Any taxes of the L as V egas V a lle y W ater D is tr ic t w ill be a s s e s s e d and c o lle c te d b y C la rk County o ffic ia ls at the sam e tim e and in the sam e m anner as State, County, S ch ool, C ity an other D is tr ic t ta xes. T axes fo r any tax year b e co m e payable m N o v e m ­b e r , when the tax b ills are m ade out b y the T ax R e c e iv e r , and are due in fou r in stallm en ts - - the fir s t in stallm en t delinquent on the fir s t M on ­day in D ecem b er and the secon d , third and fou rth in stallm en ts d e lin ­quent on the fir s t M ondays of M arch , June and August of the follow in g y e a r. (T h u s, the 1953 taxes are p a rtly paid in 1953 and p a rtly paid in 1954, and tax r e ce ip ts fo r 1953 are la r g e ly expended during the 1954 calendar y e a r .) T axes rem ain in g delinquent as of the fou rth in stallm en delinquent date (the fir s t M onday in August) are tr a n s fe r r e d to the County, and if not re d e e m e d within the next two y e a rs , the p ro p e r ty is d eeded to the C ounty. 10% annual in te re st is ch a rged after the delinquent date. (A ch a n g e-ov er to a fis c a l year b a s is w ill take p la ce in 1956. The 1955 a sse ss m e n t w ill be m ade as usual, and when the delinquent dates of the fir s t two in stallm en ts - - D e ce m b e r, 1955, and M arch , 1956, - - a re p a sse d , the rem ain in g two in stallm en ts w ill be ca n ce lle d . In July, 1956, the 1956-57 tax year w ill co m m e n c e .) As the D is tr ic t has n ever le v ie d a tax, the follow in g c o lle c tio n r e c o r d is an app roxim ation ; the r e c o r d s of the taxing units w hich are - 8 -