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- 83rd Session (2025)
Senate Bill No. 15–Committee on Government Affairs
CHAPTER..........
AN ACT relating to governmental administration; revising
provisions relating to the timing of when an annual meeting
of a debt management commission must occur; revising the
hours the office of the county treasurer is required to be kept
open; revising the contents of a notice of delinquent taxes;
revising provisions relating to certain fees imposed by certain
counties and cities on the construction of a structure or the
grading of land for certain purposes; revising provisions
relating to certain property held in trust by the county
treasurer; eliminating the requirement that a school associate
superintendent provide a quarterly report to the governing
body of a county within a local school precinct; revising the
notice require ments relating to applications for certain
franchises; and providing other matters properly relating
thereto.
Legislative Counsel’s Digest:
Existing law creates a debt management commission in each county of this
State and requires a commission to review and vote on proposals of a municipality
to incur certain debts, levy a special elective tax, issue certain bonds or enter into an
installment-purchase agreement with a term of more than 10 years. Existing law
also requires a commission to review and vote o n proposals by general
improvement districts to issue medium -term obligations, borrow money or issue
certain securities, among certain other duties and responsibilities. (NRS 350.0115,
350.014) Existing law requires a debt management commission to meet ann ually in
August and at the call of the chair for certain purposes, in addition to certain other
meetings. (NRS 350.012) Section 2 of this bill eliminates the requirement that the
annual meeting be held in August. Sections 1 and 3 of this bill make conforming
changes to remove references to the annual meeting being held in August.
Existing law authorizes the board of county commissioners in a county whose
population is 700,000 or more (currently only Clark County) and which is home to
a species or subspecies that has been declared endangered or threatened pursuant to
federal law to: (1) impose a fee on the construction of a structure or the grading of
land in the unincorporated areas of the county; (2) deposit the money collected
from the fee into an enterprise fund; and (3) use the money from the fee to fund an
area or zone for the preservation of the endangered or threatened species or
subspecies. (NRS 244.386) Exi sting law also allows the governing body of a city
to: (1) impose a similar fee if the county in which the city is located has created
such an enterprise fund; (2) deposit the fee into the enterprise fund; and (3) use the
money collected from the fee to take certain measures to conserve the endangered
or threatened species or subspecies. (NRS 268.4413, 268.4415). Sections 3.3, 3.7
and 3.9 of this bill allow the money collected from such fees to also be used for the
establishment of plans and programs for the conservation of the habit at and
ecosystems in certain areas or zones. Sections 3 .3 a nd 3.7 require any such fee
collected to be based upon an economic analysis of the cost to carry out such a plan
or program for habitat and ecosystem conservation. Section 3.3 also authorizes a
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board of county commissioners that imposes such a fee to adjus t the fee for
inflation beginning in Fiscal Year 2026-2027.
Existing law requires , subject to certain exceptions, sheriffs, county recorders
and county auditors, county clerks, county assessors and county treasurers to keep
open the county office and bra nch offices, if any, on all days except Sundays and
nonjudicial days from 9 a.m. to 12 p.m., and on all days except Sundays,
nonjudicial days and Saturdays from 1 p.m. to 5 p.m. Existing law also authorizes
the board of county commissioners of any county t o designate or authorize
deviation from the days and hours, but requires each office to be kept open for not
less than 40 hours during each week. (NRS 245.040) Existing law establishes that
the county treasurers are tax receivers for the county. (NRS 361.475) Section 3.5 of
this bill provides that the county office and branch offices, if any, of the county
treasurer may not close earlier than 5 p.m. on any business day but may close later
than 5 p.m.
Existing law requires the tax receiver of the county to mail notice of delinquent
taxes to certain persons. The notice of delinquency must state certain information
including that if the amount of delinquent taxes is not paid, the tax receiver will, at
5 p .m. on the first Monday in June of the current year, issue a certificate
authorizing the county treasurer to hold the property. (NRS 361.5648) Section 4 of
this bill provides instead that the notice of delinquency must state that if the amount
of delinquent taxes is not paid, the tax receiver will, at the close of business of the
tax receiver of the county on the first Monday in June of the current year, issue a
certificate authorizing the county treasurer to hold the property.
Existing law requires the t ax receiver to make out a trustee’s certificate that
describes each property on which delinquent taxes, penalties, interest and costs
have not been paid. The trustee’s certificate authorizes the county treasurer to hold
each property for a certain period o f time. (NRS 361.570) When the time allowed
by law for the redemption of a property described in a certificate has expired and no
redemption has been made, the tax receiver who issued the certificate is required to
execute and deliver to the county treasur er a deed of the property. Upon obtaining
such a deed, the county treasurer is required to hold the property in trust until it is
sold or otherwise disposed of. Existing law provides that during certain periods or
not later than 5 p.m. on the third business day before the day of the sale by a county
treasurer, certain persons are entitled to have the property reconveyed upon the
receipt by the county treasurer of payment of the delinquent taxes and certain costs.
(NRS 361.585) Section 5 of this bill provides instead that during certain periods or
not later than the close of business of the county treasurer on the third business day
before the day of the sale by a county treasurer, certain persons are entitled to have
the property reconveyed upon the receipt by the county treasurer of payment of the
delinquent taxes and certain costs.
Existing law authorizes, under certain circumstances, the county treasurer to
sell property held in trust because of delinquent taxes. Upon payment, the county
treasurer is requ ired, with certain exceptions, to issue a quitclaim deed to the
purchaser. Existing law provides an exception to this requirement to issue a
quitclaim deed under certain circumstances, if, not later than 5 p.m. on the third
business day immediately precedi ng the day of the sale by the county treasurer, a
municipality provides the county treasurer with an affidavit that meets certain
requirements. (NRS 361.595) Section 6 of this bill provides instead that, under
certain circumstances, the county treasurer ma y not issue the quitclaim deed if, not
later than the close of business of the county treasurer on the third business day
immediately preceding the day of the sale by the county treasurer, a municipality
provides the county treasurer with an affidavit that meets certain requirements.
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Existing law requires the superintendent of schools in a school district in this
State which has more than 100,000 pupils enrolled in its public schools (currently
the Clark County School District) to assign a school associate superintendent to
oversee one or more local school precincts. (NRS 388G.620) Existing law
prescribes the duties of a school associate superintendent, including requiring a
school associate superintendent to provide a report in person, not less than
quarterly, to the governing body of each city and county within which a local
school precinct to which he or she is assigned to oversee is located. (NRS
388G.630) Section 7 of this bill eliminates the requirement to report to a county.
Exiting law authorizes a board of county commissioners to grant a franchise to
construct, install, operate, and maintain street railways, electric light, heat and
power lines, gas and water mains and telephone lines, among certain other things.
(NRS 709.050) Any person or entity d esiring a franchise is required to file an
application in writing with the board of county commissioners wherein the
franchise is to be exercised. (NRS 709.060) Notice of such an application is
required to be given at the next regular meeting of the board and is required to be:
(1) published once each week for 4 consecutive weeks in a newspaper of general
circulation published in the county, subject to certain exceptions; and (2) posted in
three public places nearest where the application will take effect, and if more than
one unincorporated town is affected, posted in three public places in each of the
unincorporated towns. (NRS 709.070) Section 8 of this bill revises such
requirements to post the notice from three places to one place if more than one
unincorporated town is affected by reducing the postings required in public places
in each of the unincorporated towns.
EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. NRS 350.0115 is hereby amended to read as
follows:
350.0115 1. There is hereby created in each county whose
population is 700,000 or more a debt management commission, to
be composed of:
(a) Three representatives of the board of county commissioners
from its membership;
(b) One representative of each governing body of the five largest
incorporated cities in the county from its membership;
(c) One representative of the board of trustees of the county
school district from its membership; and
(d) Two representatives of the public at large.
2. There is hereby created in each county whose population is
less than 700,000 a debt management commission, to be composed
of one representative of the county, one representative of the school
district and the following additional representatives:
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(a) In each such county which contains more than one
incorporated city:
(1) One representative of the city in which the county seat is
located;
(2) One representative of the other incorporated cities jointly;
and
(3) One representative of the public at large.
(b) In each such county which contains one incorporated city:
(1) One representative of the incorporated city; and
(2) Two representatives of the public at large.
(c) In each such county which contains no incorporated city, one
representative of the public at large.
(d) In each such county which contains one or more general
improvement districts, one representative of the district or districts
jointly and one additional representative of the public at large.
3. In Carson City, there is hereby created a de bt management
commission, to be composed of one representative of the Board of
Supervisors, one representative of the school district and three
representatives of the public at large. The representative of the
Board of Supervisors and the representative of the school district
shall select the representatives of the public at large and, for that
purpose only, constitute a quorum of the debt management
commission. Members of the commission serve for a term of 2 years
beginning on January 1, or until their successors are chosen.
4. Except as otherwise provided in subsection 1, each
representative of a single local government must be chosen by its
governing body. Each representative of two or more local
governments must be chosen by their governing bodies join tly, each
governing body having one vote. Each representative of the general
improvement districts must be chosen by their governing bodies
jointly, each governing body having one vote. Each representative
of the public at large must be chosen by the other members of the
commission from residents of the county, or Carson City, as the case
may be, who have a knowledge of its financial structure. A tie vote
must be resolved by lot.
5. A person appointed as a member of the commission in a
county whose population is 100,000 or more who is not an elected
officer or a person appointed to an elective office for an unexpired
term must have at least 5 years of experience in the field of public
administration, public accounting or banking.
6. A person appointed as a member of the commission shall not
have a substantial financial interest in the ownership or negotiation
of securities issued by this State or any of its political subdivisions.
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7. Except as otherwise provided in this subsection, members of
the commission or their successors must be chosen in January of
each odd -numbered year and hold office for a term of 2 years
beginning January 1. The representatives of incorporated cities must
be chosen after elections are held in the cities, but before the a nnual
meeting of the commission [in August.] required by subsection 2 of
NRS 350.012. The term of a representative who serves pursuant to
paragraph (a), (b) or (c) of subsection 1 is coterminous with the term
of his or her elected office, unless the public entity that appointed
the representative revokes his or her appointment.
8. Any vacancy must be filled in the same manner as the
original choice was made for the remainder of the unexpired term.
Sec. 2. NRS 350.012 is hereby amended to read as follows:
350.012 1. The commission shall meet during the month of
February of each year to organize by selecting a chair and vice
chair. In a county whose population is 700,000 or more, the chair
must be one of the representatives of the board of county
commissioners. The county clerk is ex officio the secretary of the
commission.
2. In addition to the organizational meeting, each commission
shall meet annually [in August of each year ] and at the call of the
chair whenever business is presented, as provided in NRS 350.014
and 350.0145.
3. In conjunction with the meetings required by subsections 1
and 2, the commission in a county whose population:
(a) Is 100,000 or more but less than 700,000, shall meet each
calendar quarter.
(b) Is 700,000 or more, shall meet each month.
The meetings required by this subsection must be scheduled at
each annual meeting [in August.] required by subsection 2.
4. The appointing authority may remove a member of a
commission in a county whose population:
(a) Is 700,000 or more if the member fails to attend three
consecutive meetings or five meetings during a calendar year.
(b) Is 100,000 or more but less than 700,000 if the member fails
to attend two consecutive meetings or t hree meetings during a
calendar year.
(c) Is less than 100,000 if the member fails to attend at least one
meeting during a calendar year.
5. Except as otherwise provided in subsection 3 of NRS
350.0115, a majority of the members constitutes a quorum for all
purposes.
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6. The governing body of the county may provide for the
payment to members of the commission who serve as
representatives of the public at large:
(a) Compensation of not more than $40, as fixed by the
governing body, for each day or porti on of a day of attendance at a
meeting of the commission, not to exceed $400 paid to each such
member per month.
(b) While engaged in the business of the commission, the per
diem allowance and travel expenses generally provided for officers
and employees of the county, if any.
Sec. 3. NRS 350.0155 is hereby amended to read as follows:
350.0155 At the annual meeting [in August ] required by
subsection 2 of NRS 350.012, the commission shall:
1. Specify a percentage, which must not be less than 75
percent, for the purposes of paragraph (d) of subsection 1 of NRS
350.015; and
2. Establish priorities among essential and nonessential
facilities and services for the purposes of paragraph (d) of
subsection 1 of NRS 350.015. Fac ilities and services relating to
public safety, education and health must be considered essential
facilities and services, and all other facilities and services must be
considered nonessential facilities and services.
Sec. 3.3. NRS 244.386 is hereby amended to read as follows:
244.386 1. In a county whose population is 700,000 or more
and in which exists a species or subspecies that has been declared
endangered or threatened pursuant to the federal Endangered
Species Act of 1973, as amended, the board of county
commissioners may by ordinance establish, control, manage and
operate or provide money for the establishment, control,
management and operation of an area or zone for the preservation of
species or subspecies [. In addition, the ] and for the establishment
of plans and programs for the conservation of the habitats and
ecosystems within such an area or zone.
2. The board [,] of county commissioners, in cooperation with
the responsible local, state and federal age ncies, may , pursuant to
subsection 1, encourage in any other manner the preservation of
those species or subspecies or any species or subspecies in the
county which have been determined by the board of county
commissioners, to be likely to have a signific ant impact upon the
economy and lifestyles of the residents of the county if listed as
endangered or threatened, including the expenditure for this purpose
of money collected pursuant to subsection [2] 3 or NRS 268.4413 or
the participation in an agreement made pursuant to NRS 503.589 [.]
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or 527.300. The board may purchase, sell, exchange or lease real
property, personal property, water rights, grazing permits and other
interests in such property for this purpose, pursuant to such
reasonable regulations as the board may establish. If any such
property, rights or other interests are purchased from a nonprofit
organization, the board of county commissioners may reimburse the
organization for its cost of acquisition, not to exceed its appraised
value, and any i nterest, carrying costs, direct expenses and
reasonable overhead charges.
[2.] 3. The board of county commissioners may, [by
ordinance,] upon a two -thirds vote of the board, impose by
ordinance a reasonable fee [of not more than $550 per acre ] on the
construction of a structure or the grading of land in the
unincorporated areas of the county for the expense of carrying out
the provisions of subsection 1. The fee must be based upon an
economic analysis of the cost to carry out a plan or program for
the con servation of the habitats and ecosystems pursuant to
subsection 1 and must be collected at the same time and in the same
manner as the fee for the issuance of a building permit collected
pursuant to NRS 278.580.
[3.] 4. Beginning with Fiscal Year 2026 -2027, any fee
imposed pursuant to subsection 3 may, upon a two -thirds vote of
the board of county commissioners, be adjusted for inflation in
accordance with the percentage increase in the Consumer Price
Index for All Urban Consumers, West Region (All Items), as
published by the United States Department of Labor , from July
2025 to the July preceding the fiscal year for which the adjustment
is calculated.
5. If a fee is imposed pursuant to subsection [2] 3 or NRS
268.4413, the board of county commissio ners shall create an
enterprise fund exclusively for fees collected pursuant to subsection
[2] 3 and NRS 268.4413. Any interest or other income earned on the
money in the fund, after deducting any applicable charges, must be
credited to the fund. The money in the fund may only be used to pay
the actual direct costs of the program or programs established
pursuant to subsection 1.
Sec. 3.5. NRS 245.040 is hereby amended to read as follows:
245.040 1. Sheriffs, county reco rders and county auditors,
county clerks, county assessors and county treasurers shall keep an
office at the county seat of their county which, except as otherwise
provided in subsections 3 and 4, must be kept open on all days
except Sundays and nonjudicia l days from 9 a.m. to 12 m., and on
all days except Sundays, nonjudicial days and Saturdays from 1 p.m.
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to 5 p.m. for the transaction of public business, but nothing
contained in this subsection interferes with a duty now required of a
public officer under the election laws of this State. County clerks
shall keep their offices open on all election days during the hours
when the polls are open for voting but may, with the consent of the
district judge of the county, close their offices for all purposes
except election business and the issuance of marriage licenses on
any day on which the primary or general election is held.
2. [Notwithstanding] Except as otherwise provided in
subsection 5 and notwithstanding the provisions of subsection 1,
the board of county commissioners of any county may, by an order
regularly made and entered in the records of its proceedings,
designate the days and hours during which the offices of the sheriff,
county recorder and county auditor, county clerk, county assessor
and county treasurer must be kept open for the transaction of public
business. An order so made and entered must require each office to
be kept open for not less than 40 hours during each week, and must
not prevent the county clerk from closing his or her office for all
purposes except election business and the issuance of marriage
licenses on primary and general election days as provided in
subsection 1.
3. The board of county commissioners may authorize a county
officer to rent, equip and operate, at public e xpense, one or more
branch offices in the county. The branch office may be kept open for
the transaction of public business on the days and during the hours
specified in subsections 1 and 2 or on such days and during such
hours as determined by the board. The provisions of this subsection
do not preempt any other statutory provisions which require certain
duties to be performed at the county seat.
4. Any county office may deviate from the hours of operation
required pursuant to this section if the board of county
commissioners approves the plan for the deviation submitted by the
office, except that no such deviation may conflict with the election
laws of this State. Such a plan must be fiscally neutral or result in
cost savings.
5. The board of county commissioners of any county shall not
designate or approve the county office or branch office, if any, of
the county treasurer to close earlier than 5 p.m. for the transaction
of business on any business day. Nothing in this subsection shall
be construed to prohibit the offices from closing later than 5 p.m.
6. A county officer who violates the provisions of this section
is guilty of a misdemeanor, and if an officer mentioned in
subsection 1 absents himself or herself from office, except:
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(a) When called away from his or her office by official duties;
(b) When expressly permitted so to do by the board of county
commissioners or a majority of the members thereof in writing; or
(c) When he or she makes provision to leave his or her office
open for the tra nsaction of public business on the days and during
the hours prescribed by this section and in charge of a deputy
qualified to act in the county officer’s absence,
there must be withheld from the county officer’s monthly salary
that proportion thereof as the number of days of absence bears to the
number of days of the month in which the absence occurs. The
money must be withheld from payment of salary to the officer for
the next succeeding month by order of the board of county
commissioners, but such an o rder must not be made without first
giving the officer affected reasonable notice and an opportunity to
appear before the board and defend the charge against him or her.
Sec. 3.7. NRS 268.4413 is hereby amended to read as follows:
268.4413 1. The governing body of a city which is located in
a county in which the board of county commissioners has created an
enterprise fund pursuant to subsection [3] 5 of NRS 244.386 may,
by ordinance, impose a reasonable fee [of not more than $550 per
acre] on the construction of a structure or the grading of land within
the city for the expense of carrying out the provisions of subsection
1 of NRS 244.386. The fee must be based upon an economic
analysis of the cost to carry out a plan or program for the
conservation of the habitats and ecosystems pursuant to
subsection 1 of NRS 244.386 and must be collected at the same
time and in the same manner as the fee for the issuance of a building
permit collected pursuant to NRS 278.580.
2. Except as otherwise provided in NRS 268.4415, if a fee is
imposed pursuant to subsection 1, the governing body of the city
shall transfer the money to the county treasurer for deposit in the
enterprise fund created pursuant to subsection [3] 5 of
NRS 244.386.
Sec. 3.9. NRS 268.4415 is hereby amended to read as follows:
268.4415 1. The governing body of a city which has imposed
a fee pursuant to NRS 268.4413 and in which exists a species or
subspecies that has been declared endangered or threatened pursuant
to the Endangered Species Act of 1973, 16 U.S.C. § 1531 et seq., as
amended, may by ordinance establish, control, manage and operate
or provide money for the establishment, control, management and
operation of an area or zone for the preservation of the species or
subspecies [. In addition, the ] and for the establishment of plans
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and programs for the conservation of the habitats and ecosystems
within such an area or zone.
2. The governing body of the city, in cooperation with the
responsible local, state and federal agencies, may , pursuant to
subsection 1, encourage in any other manner the preservation of
those species or subspecies or any species or subspecies in the city
which have been determined by the governing body of the city to be
likely to have a significant impact upon the economy and lifestyles
of the residents of the city if listed as endangered or threatened,
including the expenditure for this purpose of money collected
pursuant to NRS 268.4413 [.] or the participation in an agreement
made pursuant to NRS 503.589 or 527.300. The governing body of
the city may purchase, sell, exchange or lease real property, personal
property, water rights, grazing permits and other interests in such
property for this purpose, pursuant to such reasonable regulations as
the governing body may establish. If any such property, rights or
other interests are purchased from a nonprofit organization, the
governing body of the city may reimburse the organization for its
cost of acquisit ion, not to exceed its appraised value, and any
interest, carrying costs, direct expenses and reasonable overhead
charges.
[2.] 3. If a fee is imposed pursuant to NRS 268.4413 , the
governing body of the city may create an enterprise fund exclusively
for fees collected pursuant to NRS 268.4413. Any interest or other
income earned on the money in the fund, after deducting any
applicable charges, must be credited to the fund. The money in the
fund may be used to pay the actual direct costs of the program or
programs established pursuant to subsection 1.
[3.] 4. The provisions of this section do not authorize the
governing body of a city to take any action that conflicts with any
provision of an agreement entered into pursuant to NRS 503.589.
Sec. 4. NRS 361.5648 is hereby amended to read as follows:
361.5648 1. Within 30 days after the first Monday in March
of each year, with respect to each pro perty on which the tax is
delinquent, the tax receiver of the county shall mail notice of the
delinquency by first-class mail to:
(a) The owner or owners of the property;
(b) The person or persons listed as the taxpayer or taxpayers on
the tax rolls, at their last known addresses, if the names and
addresses are known;
(c) Each holder of a recorded security interest if the holder has
made a request in writing to the tax receiver for the notice, which
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identifies the secured property by the parcel number assigned to it in
accordance with the provisions of NRS 361.189; and
(d) Each assignee of a tax lien on the property, if the assignee
has made a request in writing to the tax receiver for the notice
described in paragraph (c).
2. The notice of delinquency must state:
(a) The name of the owner of the property, if known.
(b) The description of the property on which the taxes are a lien.
(c) The amount of the taxes due on the property and the
penalties and costs as provided by law.
(d) That if the amount is not paid by or on behalf of the taxpayer
or his or her successor in interest, the tax receiver will, at [5 p.m.]
the close of business of the tax receiver of the county on the first
Monday in June of the current year, issue to the county treasurer, as
trustee for the State and county, a certificate authorizing the county
treasurer to hold the property, subject to redemption within 2 years,
or within 1 year if the property is determined to be abandoned
pursuant to NRS 361.567, after the date of the issu ance of the
certificate, by payment of the taxes and accruing taxes, penalties and
costs, together with interest on the taxes at the rate of 10 percent per
annum, assessed monthly, from the date due until paid as provided
by law, except as otherwise provid ed in NRS 360.232 and 360.320,
and that redemption may be made in accordance with the provisions
of chapter 21 of NRS in regard to real property sold under
execution.
3. Within 30 days after mailing the original notice of
delinquency, the tax receiver shall issue his or her personal affidavit
to the board of county commissioners affirming that due notice has
been mailed with respect to each parcel. The affidavit must recite
the number of letters mailed, the number of letters returned and the
number of let ters finally determined to be undeliverable. Until the
period of redemption has expired, the tax receiver shall maintain
detailed records which contain such information as the Department
may prescribe in support of the affidavit.
4. A second copy of the notice of delinquency must be sent by
certified mail, not less than 60 days before the expiration of the
period of redemption as stated in the notice.
5. The cost of each mailing must be charged to the delinquent
taxpayer.
6. A county and its officers and employees are not liable for
any damages resulting from failure to provide actual notice pursuant
to this section if the county, officer or employee, in determining the
names and addresses of persons with an interest in the property,
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relies upon a prel iminary title search from a company authorized to
provide title insurance in this State.
Sec. 5. NRS 361.585 is hereby amended to read as follows:
361.585 1. When the time allowed by law for the redemption
of a property described in a certificate has expired and no
redemption has been made, the tax receiver who issued the
certificate, or his or her successor in office, shall execute and deliver
to the county treasurer a deed of the property in trust for the use and
benefit of the State and county and any officers having fees due
them.
2. The county treasurer and his or her successors in office,
upon obtaining a deed of any property in trust under the provisions
of this chapter, shall hold that property in trust until it is sold or
otherwise disposed of pursuant to the provisions of this chapter.
3. Notwithstanding the provisions of NRS 361.595 or 361.603,
at any time during the 90 -day period specified in NRS 361.603, or
not later than [5 p.m.] the close of business of the county treasurer
on the third business day before the day of the sale by a county
treasurer, as specified in the notice required by NRS 361.595, of any
property held in trust by him or her by virtue of any deed made
pursuant to the provisions of this ch apter, any person specified in
subsection 4 is entitled to have the property reconveyed upon the
receipt by the county treasurer of payment by or on behalf of that
person of an amount equal to the taxes accrued, together with any
costs, penalties and inter est legally chargeable against the property.
A reconveyance may not be made after expiration of the 90 -day
period specified in NRS 361.603.
4. Property may be reconveyed pursuant to subsection 3 to one
or more of the persons specified in the following ca tegories, or to
one or more persons within a particular category, as their interests
may appear of record:
(a) The owner.
(b) The beneficiary under a note and deed of trust.
(c) The mortgagee under a mortgage.
(d) The creditor under a judgment.
(e) The person to whom the property was assessed.
(f) The person holding a contract to purchase the property before
its conveyance to the county treasurer.
(g) The Director of the Department of Health and Human
Services if the owner has received or is receivin g any benefits from
Medicaid.
(h) The successor in interest of any person specified in this
subsection.
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(i) A municipality that holds a lien against the property.
5. The provisions of this section apply to land held in trust by a
county treasurer on or after April 17, 1971.
Sec. 6. NRS 361.595 is hereby amended to read as follows:
361.595 1. Any property held in trust by any county treasurer
by virtue of any deed made pursuant to the provisions of this chapter
may be sold and conveyed in the manner prescribed in this section
and in NRS 361.603 or conveyed without sale as provided in
NRS 361.604.
2. If the property is to be sold, the board of county
commissioners may make an order, to be entered on the record of its
proceedings, directing the county treasurer to sell the property
particularly described therein, after giving notice of sale, for a total
amount not less than the amount of the taxes, costs, penalties and
interest legally chargeable against the property as stated in the order.
3. Except as otherwise provided in subsection 4, notice of the
sale must specify the day, time and place of the sale and be:
(a) Posted in at least three public places in the county, including
one at the courthouse and one on the p roperty, not less than 20 days
before the day of sale or, in lieu of such a posting, by publication of
the notice at least once a week for 4 consecutive weeks by four
weekly insertions in some newspaper published within the county,
the first publication being at least 22 days before the day of the sale,
if the board of county commissioners so directs.
(b) Mailed by certified mail, return receipt requested, not less
than 90 days before the day of the sale, to the owner of the parcel as
shown on the tax roll and to any person or governmental entity that
appears in the records of the county to have a lien or other interest in
the property. If the receipt is returned unsigned, the county treasurer
must make a reasonable attempt to locate and notify the owner or
other person or governmental entity before the sale.
4. If, pursuant to NRS 361.567, the tax receiver has elected to
use an expedited procedure for the sale of the property and the
requirements of NRS 361.567 were met, notice of the sale must
specify the day, time and place of the sale and be:
(a) Posted in at least three public places in the county, including
one at the courthouse and one on the property, not less than 20 days
before the day of sale or, in lieu of such a posting, by publication of
the notice at least once a week for 4 consecutive weeks by four
weekly insertions in some newspaper published within the county,
the first publication being at least 22 days before the day of the sale,
if the board of county commissioners so directs.
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(b) Mailed by certified mail, return receipt requested, not less
than 45 days before the day of the sale, to the owner of the parcel as
shown on the tax roll and to any person or governmental entity that
appears in the records of the county to have a lien or other interest in
the property. If the receipt is returned unsigned, the county treasurer
must make a reasonable attempt to locate and notify the owner or
other person or governmental entity before the sale.
5. Except as otherwise provided in subsection 6, th e county
treasurer shall make, execute and deliver to any purchaser, upon
payment to the county treasurer, as trustee, of a consideration not
less than that specified in the order, a quitclaim deed, discharged of
any trust of the property mentioned in the order.
6. If, not later than [5 p.m.] the close of business of the county
treasurer on the third business day immediately preceding the day
of the sale by the county treasurer, a municipality provides the
county treasurer with an affidavit signed by the treasurer of the
municipality stating that:
(a) The municipality sold the property or the property was
stricken off to the municipality pursuant to NRS 271.560; and
(b) A certificate of sale for the property was issued to the
purchaser pursuant to NRS 271.570 or to the municipality pursuant
to NRS 271.560,
the county treasurer may not issue the quitclaim deed described
in subsection 5 unless the person who purchased the property from
the county pays to the municipality any amount owed pursuant to
the certificate of sale issued pursuant to NRS 271.560 and 271.570
and the municipality provides an affidavit signed by the treasurer of
the municipality stating that such amounts have been paid. If the
purchaser does not pay the amount owed to the municipalit y within
20 days after the sale of the property by the county, the sale of the
property by the county is void and the county treasurer may retain
for administrative costs not more than 10 percent of the purchase
amount paid by the purchaser.
7. Before de livering a deed, the county treasurer shall record
the deed at the expense of the purchaser.
8. All deeds issued pursuant to this section, whether issued
before, on or after July 1, 1955, are primary evidence:
(a) Of the regularity of all proceedings re lating to the order of
the board of county commissioners, the notice of sale and the sale of
the property;
(b) That if, pursuant to NRS 361.567, the tax receiver has
elected to use an expedited procedure for the sale of the property,
the property is abandoned; and
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(c) That, if the real property was sold to pay taxes on personal
property, the real property belonged to the person liable to pay the
tax.
9. No deed may be executed and delivered by the county
treasurer until he or she files at the expense o f the purchaser, with
the clerk of the board of county commissioners, proper affidavits of
posting and of publication of the notice of sale, as the case may be,
together with his or her return of sale, verified, showing compliance
with the order of the boa rd of county commissioners, which
constitutes primary evidence of the facts recited therein.
10. If the deed when regularly issued is not recorded in the
office of the county recorder, the deed, and all proceedings relating
thereto, is void as against an y subsequent purchaser in good faith
and for a valuable consideration of the same property, or any portion
thereof, when his or her own conveyance is first recorded.
11. The board of county commissioners shall provide its clerk
with a record book in whic h must be indexed the name of each
purchaser, together with the date of sale, a description of the
property sold, a reference to the book and page of the minutes of the
board of county commissioners where the order of sale is recorded,
and the file number of the affidavits and return.
Sec. 7. NRS 388G.630 is hereby amended to read as follows:
388G.630 1. A school associate superintendent shall, with
respect to each local school precinct to which he or she is assigned
to oversee:
(a) Provide training to and supervise the principal of the local
school precinct;
(b) Review and approve the plan of operation for the local
school precinct and assist the principal of the local school precinct
in making any necessary revisions to the plan;
(c) Ensure that each local school precinct to which he or she is
assigned to oversee remains in compliance with all applicable
federal, state and local laws;
(d) Provide a report in person, not less than quarterly, to the
governing body of each city [and county ] within which a local
school precinct to which he or she is assigned to oversee is located
and, if created pursuant to NRS 388G.760, to the Community
Education Advisory Board; and
(e) Carry out any other duties assigned by the superi ntendent at
his or her discretion or after approval by the superintendent of a
request made by the local school precinct.
2. The school associate superintendent must be held
accountable for all aspects of the performance of each local school
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precinct to which he or she is assigned to oversee. As used in this
subsection, “performance” means the overall operation of each such
local school precinct as measured by:
(a) The satisfaction of the parents and legal guardians of pupils
and the teachers, administra tors and other staff of the local school
precinct as determined by the surveys administered pursuant to NRS
388G.800; and
(b) The progress made by the local school precinct to satisfy the
goals and objectives set forth in the statewide system of
accountability for public schools.
Sec. 8. NRS 709.070 is hereby amended to read as follows:
709.070 1. Upon the filing of the application, the board of
county commissioners shall, at its next regular meeting, cause notice
of the application to be given. Before notice is given, the applicant
must deposit with the clerk of the board the cost of publication of
the notice, the amount to be fixed by the board of county
commissioners.
2. The notice must contain:
(a) The name of the person or persons making the application.
(b) The nature, in general terms, of the franchise, right or
privilege applied for.
(c) The day when the hearing upon the application will be held.
(d) A statement that all persons who have any objections to the
granting of the franchise, right or privilege must file their
objections, in writing, with the clerk of the board before the date of
the hearing, or must appear at the meeting and present their
objections at that time.
3. The notice must be published once each week for 4
consecutive weeks in a newspaper of general circulation published
in the county. If no newspaper is published in the county, notice
must be given by the posting of notices as provided in this section.
4. The clerk shall also cause th ree copies of the notice to be
posted in three public places nearest where the application will take
effect, and if more than one unincorporated town is affected, the
notice must be posted in [three] one public [places] place in each of
the unincorporated towns.
5. The publication or posting of the notice must be completed:
(a) Before the next regular meeting of the board of county
commissioners at which the application is considered; or
(b) At least 10 days before a hearing on the application is held.
6. Proof of the notice must be made by the clerk of the board
before the hearing in the matter proceeds, and the proof must
become a part of the record of the proceedings.
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Sec. 9. This act becomes effective on July 1, 2025.
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