The Goldfield news and weekly tribune. [volume] (Goldfield, Nev.) 1911-1947, 1914-01-17
OPINION ON TAX
RATE REDUCTION
ATTORNEY GENERAL DECLARES
COUNTY COMMISSIONERS
MUST OBSERVE LAW

A new Interpretation of the law
governing county taxation, and un-
der which the Nevada tax commits
sion was created, is set forth in an
opinion just submitted to the COM
mission by Attorney General Thatch-
err. and is of interest to all tax
payers. Under the ruling of the at
torney general it is required that
county commissioners of all counties
adopt a budget system and that, fol-
lowing the equalizing of taxes, if it
be found that the established tax
rate will produce a event in ex-
cess of requirements, the rate shall
be reduced to a figure that will yield
sufficient funds for the county's
needs.
In his letter, addressed to the tax
commission, the attorney general
says: Il am of the opinion that IN
der the law as it stands at the pres
ent time the counties of this state
are bound to follow a budget sys-
tenn, and it is the duty of the board
of county commissioners, between
the first Monday in January and the
first Monday in March of each year,
to make a budget of the amount of
public business of the county for the
next ensuing fiscal year, and that
having made such a budget it is the
absolute duty of the board of county
commissioners to keep within the
aggregate amount designated in the
budget, and further that the tax rate
shall be such as to raise the amount
of money necessary to return the
amount of the budget and no more"
After quoting a portion of section
1929 of the revised laws, providing
for the making of an annual budget
by county commissioners, the attor-
ney general declares that it is clear
that the law makes it mandatory for
the commissioners to so reduce or
increase the tax rate as to provide
only sufficient funds to defray neces-
sary expenses and proceeds to quote
section 1918. as follows:
"All state and county taxes, re-
CURED to be levied by the boards of
county commissioners of the several
counties of this state, in pursuance
of the revenue laws of the state,
shall hereafter be levied by the
boards of county commissioners on
or before the first Monday of March
in each year; provided, that if, after
| tho Capitalization nf fovnc in thn SOW
eral counties of this state, It shall
appear that the levy previously made
by the board of county commission
ers of any county of this state for
county purposes will result in the
collection of a revenue either in e
cess or a deficiency of the require
ments of such county for the cur
rent year, then, and in such event,
the board of county commissioners
in any county shall have the power,
and it is hereby made the duty of
such board of county commissioners,
to Immediately meet and either re-
duce or raise the rate of taxation, SO
previously levied, to such a sum as
such board in it's Judgment may con-
slider sufficient to insure the collec-
ton of such an amount of revenue
as will answer all the requirements
of such county for the current year"
The attorney general declares most
emphatically that it is mandatory
upon the boards of county commits
sioners to reduce the tax rate in the
event of a showing that the fixed
rate will supply a greater sum than
is required and as the recent action
of the tax commission in raising the
assessment en- property in this coun-
ty and others in various departments
will result in providing a greatly in
creased revenue from taxation, 1t is
regarded as probable hat the boards
of commissioners will use their
power to reduce the rate to a figure
considerably below that at first es-
tablished.