Chapter 3.04


3.04.010    Title.

3.04.020    Definitions—Construction.

3.04.030    Purpose.

3.04.040    Procedure.

3.04.010 Title.

The ordinance codified in this chapter, enacted pursuant to the authority contained in Section 1 of Chapter 775, Statutes of Nevada 1973, is known and may be cited as the central personal property tax agent ordinance. (Ord. 7-6-87A § 1)

3.04.020 Definitions—Construction.

A. When used in this chapter, unless the context otherwise requires: “Board” means the board of county commissioners of the county. “County” means the county of Humboldt, Nevada.

B. The singular includes the plural, the plural the singular and the masculine the feminine when consistent with the intent of this chapter. (Ord. 7-6-87A § 2)

3.04.030 Purpose.

The board declares that the purpose of this chapter is to maximize the collection of the county personal property tax. (Ord. 7-6-87A § 3)

3.04.040 Procedure.

Pursuant to the authority provided in NRS 244.207(1)(e), in order to centralize the billing and collection aspects of personal property taxes, the county treasurer is designated as an agent of the county assessor to perform those functions imposed by NRS 361.505, 361.530, 361.545 and 361.5643 upon the county assessor with respect to collection of personal property taxes and attendant responsibilities set forth in those statutes. (Ord. 7-6-87A § 4)