473.050 Preparation of budgets; levy, collection, deposit and use of taxes.
1. For the consideration and approval of the district board of directors, the State Forester Firewarden shall annually:
(a) Prepare a budget estimating the amount of money which will be needed to defray the expenses of the district organized under the provisions of NRS 473.020 and 473.030.
(b) Determine the amount of a special tax sufficient to raise the sum estimated to be necessary. The amount of the tax to be collected for the purposes of this section must not exceed, in any 1 year, 1 percent of the assessed value of the property described in subsection 2.
2. When so determined, the State Forester Firewarden shall certify the amount of the estimated sum and the estimated tax to the board of county commissioners in the county or counties wherein the district or portion thereof is located. At the time of making the levy of county taxes for that year, the board of county commissioners may levy the tax certified, or a tax determined by the board of county commissioners to be sufficient for the purpose, upon all the real property, together with improvements thereon, and all property valued by the Nevada Tax Commission pursuant to NRS 361.320, 361.323 or 361.325 and similar intracounty properties in the district within its county.
3. If levied the tax must be assessed and collected in the same manner, at the same time and by the same officers as are state and county property taxes, and must be paid to the county treasurer. The county treasurer shall keep the money in a separate fund designated by district name and it must be used only for fire protection purposes.
4. Any tax money or county general fund money provided for support of the district may be used to provide structural as well as forest or watershed fire protection if deemed necessary. All funds must be expended in accordance with an annual budget prepared by the State Forester Firewarden and approved by the board of directors. The money so provided must be disbursed by the county treasurer to the responsible protecting agencies in accordance with the budget. All claims must be:
(a) Certified by a responsible officer of the protecting agency.
(b) Subject to approval and audit as are other claims against the agency.
(c) Subject to inspection and audit by the State Forester Firewarden and the board of county commissioners.
5. Any money budgeted for forest and watershed protection must be deposited in the State Treasury to the credit of the Division of Forestry Account within the State General Fund and may be disbursed by the State Forester Firewarden in accordance with the district budget, and shall be used for the sole purpose of the prevention and suppression of fires in such organized fire protection districts in accordance with state law and regulations.
473.050 Preparation of budgets; levy, collection, deposit and use of taxes.
1. For the consideration and approval of the district board of directors, the State Forester Firewarden shall annually:
(a) Prepare a budget estimating the amount of money which will be needed to defray the expenses of the district organized under the provisions of NRS 473.020 and 473.030.
(b) Determine the amount of a special tax sufficient to raise the sum estimated to be necessary. The amount of the tax to be collected for the purposes of this section must not exceed, in any 1 year, 1 percent of the assessed value of the property described in subsection 2.
2. When so determined, the State Forester Firewarden shall certify the amount of the estimated sum and the estimated tax to the board of county commissioners in the county or counties wherein the district or portion thereof is located. At the time of making the levy of county taxes for that year, the board of county commissioners may levy the tax certified, or a tax determined by the board of county commissioners to be sufficient for the purpose, upon all the real property, together with improvements thereon, and all property valued by the Nevada Tax Commission pursuant to NRS 361.320, 361.323 or 361.325 and similar intracounty properties in the district within its county.
3. If levied the tax must be assessed and collected in the same manner, at the same time and by the same officers as are state and county property taxes, and must be paid to the county treasurer. The county treasurer shall keep the money in a separate fund designated by district name and it must be used only for fire protection purposes.
4. Any tax money or county general fund money provided for support of the district may be used to provide structural as well as forest or watershed fire protection if deemed necessary. All funds must be expended in accordance with an annual budget prepared by the State Forester Firewarden and approved by the board of directors. The money so provided must be disbursed by the county treasurer to the responsible protecting agencies in accordance with the budget. All claims must be:
(a) Certified by a responsible officer of the protecting agency.
(b) Subject to approval and audit as are other claims against the agency.
(c) Subject to inspection and audit by the State Forester Firewarden and the board of county commissioners.
5. Any money budgeted for forest and watershed protection must be deposited in the State Treasury to the credit of the Division of Forestry Account within the State General Fund and may be disbursed by the State Forester Firewarden in accordance with the district budget, and shall be used for the sole purpose of the prevention and suppression of fires in such organized fire protection districts in accordance with state law and regulations.
473.050 Preparation of budgets; levy, collection, deposit and use of taxes.
1. For the consideration and approval of the district board of directors, the State Forester Firewarden shall annually:
(a) Prepare a budget estimating the amount of money which will be needed to defray the expenses of the district organized under the provisions of NRS 473.020 and 473.030.
(b) Determine the amount of a special tax sufficient to raise the sum estimated to be necessary. The amount of the tax to be collected for the purposes of this section must not exceed, in any 1 year, 1 percent of the assessed value of the property described in subsection 2.
2. When so determined, the State Forester Firewarden shall certify the amount of the estimated sum and the estimated tax to the board of county commissioners in the county or counties wherein the district or portion thereof is located. At the time of making the levy of county taxes for that year, the board of county commissioners may levy the tax certified, or a tax determined by the board of county commissioners to be sufficient for the purpose, upon all the real property, together with improvements thereon, and all property valued by the Nevada Tax Commission pursuant to NRS 361.320, 361.323 or 361.325 and similar intracounty properties in the district within its county.
3. If levied the tax must be assessed and collected in the same manner, at the same time and by the same officers as are state and county property taxes, and must be paid to the county treasurer. The county treasurer shall keep the money in a separate fund designated by district name and it must be used only for fire protection purposes.
4. Any tax money or county general fund money provided for support of the district may be used to provide structural as well as forest or watershed fire protection if deemed necessary. All funds must be expended in accordance with an annual budget prepared by the State Forester Firewarden and approved by the board of directors. The money so provided must be disbursed by the county treasurer to the responsible protecting agencies in accordance with the budget. All claims must be:
(a) Certified by a responsible officer of the protecting agency.
(b) Subject to approval and audit as are other claims against the agency.
(c) Subject to inspection and audit by the State Forester Firewarden and the board of county commissioners.
5. Any money budgeted for forest and watershed protection must be deposited in the State Treasury to the credit of the Division of Forestry Account within the State General Fund and may be disbursed by the State Forester Firewarden in accordance with the district budget, and shall be used for the sole purpose of the prevention and suppression of fires in such organized fire protection districts in accordance with state law and regulations.
