NRS354.596. Tentative budget: Preparation and filing; notice and public hearing; duties of Department of Taxation.

      1.  The officer charged by law shall prepare, or the governing body shall cause to be prepared, on appropriate forms prescribed by the Department of Taxation for the use of local governments, a tentative budget for the ensuing fiscal year. The tentative budget for the following fiscal year must be submitted to the county auditor and filed for public record and inspection in the office of:

      (a) The clerk or secretary of the governing body; and

      (b) The county clerk.

      2.  On or before April 15, a copy of the tentative budget must be submitted:

      (a) To the Department of Taxation; and

      (b) In the case of school districts, to the Department of Education.

      3.  At the time of filing the tentative budget, the governing body shall give notice of the time and place of a public hearing on the tentative budget and shall cause a notice of the hearing to be published once in a newspaper of general circulation within the area of the local government not more than 14 nor less than 7 days before the date set for the hearing. The notice of public hearing must state:

      (a) The time and place of the public hearing.

      (b) That a tentative budget has been prepared in such detail and on appropriate forms as prescribed by the Department of Taxation.

      (c) The places where copies of the tentative budget are on file and available for public inspection.

      4.  Budget hearings must be held:

      (a) For county budgets, on the third Monday in May;

      (b) For cities, on the third Tuesday in May;

      (c) For school districts, on the third Wednesday in May; and

      (d) For all other local governments, on the third Thursday in May or the Friday immediately succeeding the third Thursday in May,

Ê except that the board of county commissioners may consolidate the hearing on all local government budgets administered by the board of county commissioners with the county budget hearing.

      5.  The Department of Taxation shall examine the submitted documents for compliance with law and with appropriate regulations and shall submit to the governing body at least 3 days before the public hearing a written certificate of compliance or a written notice of lack of compliance. The written notice must indicate the manner in which the submitted documents fail to comply with law or appropriate regulations.

      6.  Whenever the governing body receives from the Department of Taxation a notice of lack of compliance, the governing body shall forthwith proceed to amend the tentative budget to effect compliance with the law and with the appropriate regulation.

      (Added to NRS by 1965, 730; A 1969, 1081; 1973, 404; 1975, 160, 1685; 1979, 1372; 1985, 1054, 1729; 1987, 163; 2001, 1799; 2005, 1403)