Carson City daily appeal. [volume] (Carson City, Nev.) 1907-1930, 1915-02-06
THE NEW TAX COMMISSION BILL
[Continued from first pagel

for such purposes as said commission may declare. There shall annually
be held at Carson City two regular sessions Of said commission namely,
one beginning on the second Monday in January OF each year at 9 O'Clock
a M and continuing from day to day unit. the business is completed, at
which valuations shall be established by said commission on the several
kinds and classes of property mentioned in SECTION of this act; and one
regular session shall be held annually beginning on the third Monday OF
October att the same hour, and continuing from day to day until the bust
ness is completed, at which said commission shall equaiize property val
stock. All sessions shall be public and all parties interested shall have
the right to appear, to be heard in person or by their agents o attorneys
or to submit evidence in documentary form.
Sec. ) At the regular session OF said commission, held o the sec
ond Monday OF January Of each year, said commission shall establish
the valuation throughout the stat II all live stock and on any property
OF an interstate or intercounty nature, and which shall in any event in
clude; The property Of all interstate or intereounty railroads, sleeping
car, private al line, street railway, traction, telegraph water, telephone
and electric light and power eompaHies. together with the franchises, and
the property and franchises of all express companies operating o any
s,ocl hail ~ assessed ,s follow. Said commission sban establish the
valuation of the franchises. and all physical property used directly in the
operation OF any such business OF any such company in this state, as d
collective unit; and if operating in more than one county. on establishing
such unit valuation for the collective property, said commission snail
then proceed to determine the total aggregate mileage operated within
the state and within the several counties thereof, and so apportion the
san upon a mleunt valuation basis, and the number of miles so appor-
toned to any county shall be subject to assessment in that county as
cording TO the mhe-unit valuation 50 established by said commission
The word company shall be construed to mean and. include any person
or persons, company, corporation, or association engaged in the business,
described. In ese OF the omission by sad commission &c estaohsh a
valuation for assessment purposes upon any property mentioned in this
section, it shall be the duty of the assessors OF any counties wherein
such property is situated to asses the anne All other property shall
be assessed by the county assessors.
On or before the first Monday in June it shall be the duty OF the said
commission to transmit tic the several assessors the assessed valuation
found by it on such classes OF property a are enumerated n this section,
The several county assessors shall enter on the roll all such assessments
transmitted to them by the Nevada Tax commission.
Sec g. Beginning on the third Monday Of August the said commits
sion shall. together with the county assessors OF the several counties of
the state sit in Carson City as a State Board OF Equalization. The chair
mar Of the said commission shall be the chairman of the said Board Of
Equalization, and each member OF said commission and each OF the
county assessors shall have a voteu upon said board. The secretary Of
the Nevada Tax commission shall act as the secretary OF the State Board
OF Equalization. At such meeting it shall be the duty OF the State Board
OF Equalization to review the tax rolls oft the various counties as correct
ed by County Boards of Equaizati IN, and to raise or lower for the pur-
pose Of state equalization the valuations therein established by county
assessors and County Boards OF L Iuaizaton, on any class or piece of
property in whole or in part in any county, Az and except those classes
OF property enumerated n section , OF this act exciusiv OF live stocF,
which shall be equalized by the said State Beard; and in equaizing the
assessment OF said property it shall be the duty Of said State Board OF
Equalization to so rMse or lower sue valuation as to produce al aggre-
gate assessment OF all property within the state Gnc1uding the property
enumerated in section of this aD sufficient when the state tax levy is
applied thereto to produce the revenues required from taxation as shown
III the budget OF estimated state expenses provided for in section 8 Of
this act; provided, however, that if said State Board OF Equalization
shall fail to perform the duties enumerated in this section, the Nevada
Tax commission may make such equalization as will be necessary. Said
Board OF Equalization shall complete their labors o. or before the second
Saturday OF October. and any person whose Assessments valuation has
Nevada Tax commission on y before the second Monday in Novembe.
in said year.
October, the Nevada Tax commission for the pupose of state equalization
may raise or lower any valuations heretofore established by it upon any
class o piece OF property, exclusive Of live stock, enumerated in section
Of this act to conform with the equalization of assessments effected
by the State Board OF Equalization.
Sec. s. 1t shall be the duty OF the State Board of Examiners, o
or before the first Monday in May OF each year, to prepare and file with
the Nevada Tax commission a detailed budget estimate of the aggregate
amount OF money necessary to be raised by taxation, and from other
sources of revenue to maintain the government Of the state upon a cash
basis for the current fiscal year.
Sec. TO- No taxpayer shall be deprived of any remedy or redress in
a court OF law relating to the payment OF taxes, but all actions at law
shall be Tor redress from the findings OF said commission or the State
assessor pr OF a county board OF Equalization or tn State Board p
Equalization until said commission has denied the complainant redress.
Sec. y. All property subject to taxation shall be assessed at
its full cash value.
Sec. IS. In pursuance Of the general supervision and control owe
the revenue system Of the state, said commission is hereby empowered
to investigate and determine the Jet proceeds Of all operating mines.
Sec. 10 The commissioner, designated as secretary, shall receive a
salary OF $1,000 per annum, payable in equal monthly insta1ments the
same as other state officers are paid; the governor and the other ON
shall receive no compensation for their services as members
OF the Nevada Tax commission.
Sec. IL. The members OF the said commission and such expert as