2005 Nevada Revised Statutes - Chapter 575 — Miscellaneous Provisions; Collection of Taxes

CHAPTER 575 - MISCELLANEOUS PROVISIONS;COLLECTION OF TAXES

MISCELLANEOUS PROVISIONS

NRS 575.010 Workinghorse, mule or cattle without consent of owner.

NRS 575.020 Allowingvicious animal to escape or run at large; vicious animal may be killed;liability of person having care or custody of animal which bothers, injures orkills livestock of another.

NRS 575.040 Liabilityfor damages caused by poisonous or injurious liquid.

NRS 575.050 Governorauthorized to enter into agreements with United States concerning financialaid; Livestock Aid Fund.

NRS 575.060 Impoundingand sale by State Department of Agriculture of cattle, horses and mules foundin possession of person without evidence of ownership; disposition of proceeds.

COLLECTION OF TAXES

NRS 575.080 Definitions.

NRS 575.110 Locationof livestock and sheep.

NRS 575.120 Formfor declaration of livestock and sheep: Preparation; contents.

NRS 575.130 Mailingof form to owners of livestock or sheep; penalty.

NRS 575.150 Estimationof livestock and sheep owned by persons failing to return forms; review ofcompleted forms; changes; notification of changes and of right to challengeaccuracy.

NRS 575.160 Exemptionfrom tax if less than cost of collection.

NRS 575.170 Challengeof report as changed: Filing of statement; review; appeal to State Board ofAgriculture.

NRS 575.180 Approvalof report; copy; notification of change resulting from challenge of accuracy.

NRS 575.190 Calculationof total taxes due.

NRS 575.200 Billingof owners; failure to receive bill not excuse from payment.

NRS 575.205 Penaltyand interest for failure to pay certain special taxes on specified livestock;waiver or reduction of interest or penalty; disclosure of waiver or reduction;taxes, penalties and interest constitute lien until paid.

NRS 575.210 Departmentto transmit revenue from taxes, penalties and interest to State Controller.

NRS 575.220 Reportof certain delinquent taxes.

NRS 575.230 Paymentof delinquent tax required for issuance of brand inspection clearancecertificate; notification of collection.

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MISCELLANEOUS PROVISIONS

NRS 575.010 Workinghorse, mule or cattle without consent of owner. Ifany person shall use or work any horse or horses, mule or mules, or work cattlewithout first obtaining the consent of the owner thereof, he shall be guilty ofa misdemeanor.

[1911 C&P 479; RL 6744; NCL 10428](NRS A1967, 618)

NRS 575.020 Allowingvicious animal to escape or run at large; vicious animal may be killed;liability of person having care or custody of animal which bothers, injures orkills livestock of another.

1. Every person having the care or custody of anyanimal known to possess any vicious or dangerous tendencies, who allows it toescape or run at large in any place or manner liable to endanger the safety ofany person, is guilty of a misdemeanor.

2. Any person may lawfully and without liability fordamages kill such an animal when reasonably necessary to protect his own safetyor the public safety, or if the animal chases, worries, injures or kills hislivestock on the land of any person other than that of the owner of the animal.

3. Every person having the care or custody of ananimal which chases, worries, injures or kills the livestock of another on landother than his own is liable to the owner of the livestock for damage to it.

4. As used in this section, livestock means allanimals of the bovine, caprine, equine, ovine and porcine species, and alldomesticated fowl and rabbits.

[1911 C&P 326; RL 6591; NCL 10274](NRS A1979, 1395)

NRS 575.040 Liabilityfor damages caused by poisonous or injurious liquid.

1. Any person who maintains, dumps, turns or flows, orcauses to be maintained, dumped, turned or flowed, any solution, compound,waste, water or anything of a liquid nature poisonous or injurious to or whichmight or does kill livestock, into an open ditch, cut, flume, pond, reservoiror any other place, unless the ditch, cut, flume, pond, reservoir or place isenclosed by fence or otherwise safeguarded sufficiently to prevent livestockgaining access thereto, is liable for all damages caused by or the result of suchact or acts.

2. Any person violating subsection 1, or who failsproperly to enclose and safeguard any solution, compound, waste, water oranything of a liquid nature injurious to or which might or does kill livestock,maintained, dumped or flowed by him, is liable to the owner of livestockaffected for all damages the result of his failure to enclose and safeguard thesolution, compound, waste, water or anything of a liquid nature, together withcosts of suit and counsel fees in a reasonable amount, to be fixed by the courttrying an action therefor.

[1:61:1919; 1919 RL p. 2917; NCL 5636] +[2:61:1919; 1919 RL p. 2917; NCL 5637] + [3:61:1919; 1919 RL p. 2917; NCL 5638](NRS A 1985, 528)

NRS 575.050 Governorauthorized to enter into agreements with United States concerning financialaid; Livestock Aid Fund.

1. The Governor may enter into agreements with theUnited States, its departments or agencies, respecting the granting andextending of financial aid, or any other form of benefits, to the State for thebenefit of persons, firms or corporations engaged in the livestock oragriculture industry.

2. Before any such agreement is entered into, theGovernor, after diligent inquiry, shall determine by proclamation that such anemergency exists as in the interests of the livestock or agriculture industryof the State warrants a request for federal aid, money or such other type ofbenefit as may be available. After issuing the proclamation, the Governor maymatch available federal money, or benefits, from the Livestock Aid Fund, not toexceed the total sum of $30,000. If an emergency has been proclaimed by theGovernor, the Director of the State Department of Agriculture may expend moneyin the Livestock Aid Fund, as the interests of the livestock or agricultureindustry of the State may require, without federal participation in the form ofaid, money or other benefits.

3. There is hereby created in the State Treasury theLivestock Aid Fund. Money for the Livestock Aid Fund must be provided as neededby the State Board of Examiners from its Emergency Fund, and may be used onlyto carry out the provisions of this section.

4. The Governor, or such commission, department oragency of the State of Nevada as he may designate and entrust with thedisbursement of the money or benefits made available, may adopt suchregulations as may be necessary for the proper administration thereof, and ifthe benefits are in the form of money, each expenditure from the Fund must beapproved by the State Board of Examiners in the manner provided generally forthe payment of claims against the State.

5. The State of Nevada, through the acts of itsGovernor, in accepting the agreements entered into, is obligated to perform theagreements fully as to all the terms thereof for the duration of theagreements.

[1:9:1954] + [2:9:1954] + [3:9:1954] + [4:9:1954] +[5:9:1954](NRS A 1961, 555; 1963, 101; 1971, 123; 1977, 329; 1993, 1759; 1999, 3699)

NRS 575.060 Impoundingand sale by State Department of Agriculture of cattle, horses and mules foundin possession of person without evidence of ownership; disposition of proceeds.

1. As used in this section, unless the contextotherwise requires, Department means the State Department of Agriculture.

2. Any cattle, horses or mules found by the Departmentor an authorized representative of the Department to be in the possession ofany person who does not have satisfactory evidence of the ownership or right topossession thereof may be impounded by the Department or its representativewithout liability at the expense of the owner, until the ownership of theanimal is established.

3. After the expiration of 10 days after the date theanimal is impounded, if the Department cannot with reasonable diligencedetermine the lawful owner thereof, the animal may be sold by the Department inthe manner provided in chapter 569 of NRS. Allexpenses incurred by the Department in the keeping of the animal and in thesale thereof must be paid out of the proceeds of the sale.

4. Except as otherwise provided in subsection 5, thenet proceeds of any such sale must be held for 1 year, subject to the claim ofany person who can establish legal title to any animal concerned. All moneyremaining unclaimed must be deposited in the Livestock Inspection Account after1 year. The Department may disallow all claims if it deems the claims illegalor if satisfactory evidence of title is not shown.

5. If the animal is consigned to a public livestockmarket for sale at that market, the proceeds of the sale must be kept by theDepartment or, if the Department deems it advisable, by the public livestockmarket, for 30 days, to permit the consignor to prove his legal ownership orhis right to sell the animal. If the consignor is unable to prove his ownershipto or his right to sell the animal, the proceeds must be disposed of in themanner provided in subsection 4.

(Added to NRS by 1960, 376; A 1961, 556; 1991, 1796;1993, 1760; 1999,3700)

COLLECTION OF TAXES

NRS 575.080 Definitions. As used in NRS 575.080to 575.230, inclusive, unless thecontext otherwise requires:

1. Board means the State Board of Agriculture.

2. Department means the State Department ofAgriculture.

3. Livestock means the animals subject to the taxeslevied pursuant to NRS 571.035.

4. Sheep means the animals subject to the taxeslevied pursuant to NRS 562.170 and 567.110.

5. Tax means any of the taxes levied pursuant to NRS 562.170, 567.110 and 571.035.

(Added to NRS by 1985, 741; A 1993, 1761; 1999, 3701; 2001, 1568; 2003, 2162)

NRS 575.110 Locationof livestock and sheep. For the purposes of NRS 575.080 to 575.230, inclusive, livestock and sheepsubject to taxation shall be deemed to be located in the county where the ownerof the livestock or sheep has his principal place of livestock or sheepbusiness in this State.

(Added to NRS by 1985, 742)

NRS 575.120 Formfor declaration of livestock and sheep: Preparation; contents. The Department shall prepare a form for declaration oflivestock and sheep on which an owner of livestock or sheep shall declare theaverage number, kind and classification of all livestock and sheep in the Stateowned by him during the year immediately preceding the date the declaration ismade.

(Added to NRS by 1985, 742; A 1993, 1761; 1999, 2780, 3701; 2001, 279, 1568)

NRS 575.130 Mailingof form to owners of livestock or sheep; penalty.

1. The Department shall mail the form for declarationto each owner of livestock or sheep listed in its most current report of suchowners. The Department may include the form with any other mailing sent to thatowner.

2. An owner of livestock or sheep who fails tocomplete and return the form for declaration within 30 days after the date itwas mailed to him is subject to a penalty of $5 assessed by the Department.

(Added to NRS by 1985, 742; A 1999, 2781; 2001, 281, 1568)

NRS 575.150 Estimationof livestock and sheep owned by persons failing to return forms; review ofcompleted forms; changes; notification of changes and of right to challengeaccuracy.

1. Upon receipt of the forms for declaration oflivestock and sheep and the report of owners of livestock and sheep, theDepartment shall:

(a) Make an estimate of the number, kind andclassification of all livestock and sheep owned by any person failing to returnthe form for declaration of livestock and sheep and include that information onthe report; and

(b) Examine each completed form for declaration oflivestock and sheep and the report to determine its accuracy, and if there isany evidence that any information is inaccurate or incomplete, may change andcorrect any listing as to number, kind, classification, ownership or locationby adding thereto or deducting therefrom as necessary to make the reportcomplete and accurate.

2. The Department may verify the number of livestockor sheep by any reasonable means, including actual count at any reasonabletime.

3. If the Department changes the listings on thereport of owners of livestock and sheep for any owner and the listing for thatowner does not conform to the listings on the form for declaration completed bythat owner, the Department shall notify the owner of the change within 15 daysafter the change is made. The notification must contain a statement explainingthe owners right to challenge the accuracy of the report made by theDepartment.

(Added to NRS by 1985, 743; A 1999, 2781; 2001, 1568)

NRS 575.160 Exemptionfrom tax if less than cost of collection. Ifthe Department determines that the amount of tax to be collected from an ownerof livestock or sheep is less than the cost of collecting the tax, it mayexempt that owner from the tax.

(Added to NRS by 1985, 743; A 2001, 1569)

NRS 575.170 Challengeof report as changed: Filing of statement; review; appeal to State Board ofAgriculture.

1. An owner of sheep or livestock who wishes tochallenge the accuracy of the report as changed by the Department may, within15 days after receiving notice of the change, file a statement with theDepartment for assessing livestock for his county specifying the alleged inaccuracy.

2. Upon receipt of the statement under subsection 1,the Department shall review the allegations and may make any changes itconsiders necessary to make the report accurate and complete. An owner of sheepor livestock or the Board may appeal from any decision of the Department to andin the manner prescribed by the Board.

(Added to NRS by 1985, 743; A 1993, 1762; 1999, 3702; 2001, 1569; 2003, 2163)

NRS 575.180 Approvalof report; copy; notification of change resulting from challenge of accuracy.

1. When the report of owners of livestock and sheep isapproved by the Department as complete and accurate, the approval must be notedon the report. A copy of the approved report must be sent to the Board.

2. If, as the result of a challenge of the accuracy ofthe report, any change is ordered in the report of owners of livestock andsheep after it has been approved by the Department, each recipient of a copy ofthe report must be notified of the change.

(Added to NRS by 1985, 744; A 1993, 1762; 1999, 2781, 3702; 2001, 279, 1569; 2003, 2163, 2164)

NRS 575.190 Calculationof total taxes due. Using the tax levies fromthe Board and from the Department, the Department shall calculate the totaltaxes due from each owner of livestock or sheep based on the report of ownersof livestock or sheep approved by the Department.

(Added to NRS by 1985, 744; A 1993, 1762; 1999, 2782, 3702; 2001, 279, 1569; 2003, 53, 2164)

NRS 575.200 Billingof owners; failure to receive bill not excuse from payment. The Department shall mail to each owner of livestock orsheep a bill for the total taxes due from that owner. Failure to receive a taxbill does not excuse the taxpayer from the timely payment of his taxes.

(Added to NRS by 1985, 744; A 1999, 2782; 2001, 1569)

NRS 575.205 Penaltyand interest for failure to pay certain special taxes on specified livestock;waiver or reduction of interest or penalty; disclosure of waiver or reduction;taxes, penalties and interest constitute lien until paid.

1. Except as otherwise provided in subsection 2, anyperson who fails to pay the tax levied by the Department pursuant to NRS 571.035, within the time required,shall pay a penalty of not more than 10 percent of the amount of the tax thatis owed, in addition to the tax, plus interest at the rate of 1.5 percent permonth, or fraction of a month, from the date the tax was due until the date ofpayment.

2. The Department may, for good cause shown, waive orreduce the payment of the interest or penalty, or both, that is required to bepaid pursuant to subsection 1. The Department shall, upon the request of anyperson, disclose:

(a) The name of the person whose interest or penaltywas waived or reduced; and

(b) The amount so waived or the amount of thereduction.

3. All taxes levied by the Department on livestockpursuant to NRS 571.035, and allpenalties and interest accrued thereon, constitute a lien upon the livestockuntil paid.

(Added to NRS by 2001, 1567)

NRS 575.210 Departmentto transmit revenue from taxes, penalties and interest to State Controller. Whenever any taxes, or penalties or interest for delinquenciespursuant to NRS 562.175, 575.130 or 575.205 are paid to the Department, theDepartment shall record the payment and the date thereof with the name of theperson liable therefor, and the amount of taxes, penalties and interestcollected pursuant to NRS 562.170, 562.175, 567.110,571.035, 575.130 and 575.205, and transmit the revenue thereofto the State Controller for deposit into the appropriate account or fund in theState Treasury.

(Added to NRS by 1985, 744; A 1991, 1797; 1995, 213; 2001, 1570; 2003, 53, 2164)

NRS 575.220 Reportof certain delinquent taxes. The Departmentshall report to the Board any taxes delinquent, if the taxes were leviedpursuant to NRS 562.170 and 567.110.

(Added to NRS by 1985, 744; A 1993, 1762; 1999, 3702; 2001, 1570; 2003, 2164)

NRS 575.230 Paymentof delinquent tax required for issuance of brand inspection clearancecertificate; notification of collection. Abrand inspection clearance certificate described in NRS 562.460 or 565.120 must not be issued for the movementof any sheep or livestock owned by a person delinquent in the payment of a tax.The Department may collect any delinquent tax and the penalty and interestthereon at the time of a brand or health inspection. The appropriate countyauthority must be notified if the tax is so collected.

(Added to NRS by 1985, 744; A 1993, 1762; 1995, 213; 1999, 3702; 2003, 2164)

 

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