14 Thursday, August 28, 1997 Pahrump Valley Gazette
Pahrump Valley Insurance
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_ Beatty Chamber of Commerce
Death Valley C3aambex of Commerce
Understanding your tax bill
by Ann Smart
Gazette Staff
Head Appraiser Sandy Musselman with the Nye County
Assessor' s Office, Lila Clark of the State Board of Equaliza-
tion and Pat Foster of the Treasurer's Office offered the
following information to clarify tax bills Nye County resi-
dents recently received in the mail. Nye County taxes are
paid one year in advance, not after the fact, and the first
installment was due August 18.
The assessed values shown on the bill are divided into two
separate amounts and the total is 35% of "Market Value."
The Nevada Revised Statutes clearly state that assessed
values cannot exceed "Market Value," and have solidly held
up when tested in court actions. Check your tax bill carefully
each year. You may contest your assessed value by filing an
appeal with the County Board of Equalization. This board is
comprised of your neighbors and friends. If you feel that this
board has not resolved the problem, you then may file an
appeal with the State Board of Equalization. This board is
appointed by the governor and consists of professional
people in the appraisal field. This board will re-evaluate all
documents from the county hearing. If you want to contest
the state' s decision you may continue an appeal to the District
Court and finally the Supreme Court
The "Real Estate" category reflects land sales that were
recorded and comparable land sales in your area for the past
year. The "Bldg./hnprovements" category reflects replace-
iiiiii i ii J ii ii
ment cost, as determined by the state, for buildings, wells,
septic systems, trenching to lay utility lines, concrete and
fencing. These predetermined replacement amounts are up-
dated annually and issued by the state of Nevada. The state has
determined that the replacement cost for the 1997-98 tax year
of a well is $4,717, septic system is $1,515, trenching utility
lines is $1,312. These figures will change from year to year
as the state re-evaluates material and construction costs.
These amounts are depreciated at one and one-half percent per
year. Nye County property owners are not currently taxed on
landscaping as is the case in some counties.
The abbreviated categories under the listing of "Taxes,"
show an actual dollar amount that you are charged for each
$100 of your total assessed value. For example, "CO GEN,
0.9782, 342.32," actually means, total assessed values di-
vided by 100, times the 0.9782 rate, equals the amount owed
on this one category. All the categories have a different rat S
but are calculated in the same manner to arrive at the amoL bw'
due. These categories are then added together to show a toh'
dollar amount, with a federally mandated $12 Landfill ft
added, which finally arrives at the TOTAL DUE. You are
given the option to pay the entire amount, or pay quarterly
installments on August 18, 1997, October 6, January 5, 1998
and March 2, 1998.
These categories are detailed in a printed document as follows:
1997-1998 TAX RATE FOR PAHRUMP
TAXES
CO GEN = County General
County Operating Expenses
RATE
(Dollar amount times $100 assessed)
0.9782
ROAD = All Roads in County
0.0050
MED & GEN IND = Medical & General
Indigent services provided through
County Social Services
0.0860
MUSEUM
Pahrump & Tonopah
0.0083
JUVENILE = Operating expenses county wide
0.0770
HEALTH CLINIC = Health Nurse Offices
CAP PROJECTS = Capital Projects (no description)
SP CAP PROJ = Special Capital Projects
Capital items for departments
ST MEDICAL = State indigent/accident fund
Persons injured on roads in county that
are treated and cannot pay
0.0480
0.0085
0.0500
0.0150
DED CO MED = Dedicated County Medical
Second tier medical indigency
(Used after main line exhausts)
911 EMERGENCY
County wide system
STATE = Repayment of approved statewide bonds
SCHOOL DIST = School District
Operating expenses county wide
SCHOOL DEBT = Outstanding bonds
PAHRUMP TOWN = Operating expenses
PAHRUMP POOL = Operating expenses
PAHRUMP HOSPITAL = Operating expenses
Pahrump Medical Center
PAH HOSP DEBT = Outstanding bonds
0.0167
0.0050
0.1500
0.7500
0.5850
0.12
0.0049
0.0410
0.16
PAHRUMP LIBRARY
0.0301
Ad Valorem Total
3.1475 X
• each $100 of assessed value
"imposed at a rate percent of the value as stated in the invoice
<ad valorem tax on goods>," Merriam-Webster Dictionary.
PLUS
Landfill - Single 12.00
Federally mandated, this is not a county tax
and therefore separated from the above rates.
The total Amargosa rate is 3.6015; Beatty total rate, 3.3443; Gabbs total rate, 3.6400; Manhattan total
rate, 3.6400; Round Mountain total rate, 3.6400; and Tonopah total rate is 3.5887.
If you have any questions regarding your tax bilL, contact the Assessor's Office in your area.