Frontage assessment When according to benefit Assessor's certificate Form of certificate Certain special assessments as the owner of any lot or premises, or if the same shall be assessed without the name of the owner, or in the name of a person other than the owner, such assessment shall not for that reason be vitiated, but shall, in all respects, be as valid upon and against such lot, parcel of land or premises as though assessed in the name of the owner thereof, and when the assessment roll shall have been approved, such assessment shall become a lien on such lot, parcel of land or premises, and collected as provided by law. SEC. 63. Frontage Assessment. If the assessment be made upon the basis of frontage, the assessor shall assess each lot or parcel of land with such relative portion of the whole amount to be levied as the length of front of such premises abutting upon the improvement bears to the whole frontage of all the lots to be assessed; unless on account of the shape or size of any lot or lots an assessment for a different number of feet would be more equitable; and the frontage of all lots to be assessed shall be deemed to be the aggregate number of feet as determined upon for assessment by the assessor. When According to Benefit. If the assessment is directed to be according to benefits, the assessor shall assess upon each lot such relative portion to the whole sum to be levied as shall be proportionate to the estimated benefit resulting to such lot from the improvement. SEC. 64. Assessor's Certificate. When the assessor shall have completed the assessment he shall report the same to the board. Such report shall be signed by him and made in the form of a certificate endorsed on the assessment roll as follows: (Form) State of Nevada, City of Winnemucca, ss. To the Board of street to.-. ____street in said city (as the case may be), (or SEC. 65. Certain Special Assessments. When any expense shall be incurred by the city upon or in respect to any single lot, parcel of land or premises which, by the provisions of this act, the board is authorized to charge and collect as a special assessment against the same, and not being in that class of special assessments required to be made pro rata upon several lots or parcels of land, on account of the labor or services for which such expense was incurred, verified by the officer or per son performing the services, or causing the same to be done, with a description of the lot or premises upon or in respect to which the expense was incurred, and the name of the owner or person, if known, chargeable therewith, shall be reported to the board. And the provisions of the previous sections. hereof, with reference to special assessments generally and the proceedings necessary to be had before making the improvement, shall not apply to the assessments to cover the expense incurred, in respect to the class of improvements contemplated in this section. SEC. 66. Board to Determine. The board shall determine Board to what amount or part of every expense shall be charged as a determine special assessment and the premises upon which the same shall be levied; and as often as the board shall deem it expedient they shall require all of the several amounts so reported and determined, and the several lots or premises chargeable therewith respectively to be reported by the city clerk to the assessor for assessment. published SEC. 67. Notice of Assessment To Be Published. Upon receiv- Notice to be ing the report mentioned in the preceding section the assessor shall make a special assessment roll and levy a special assessment therein upon each lot or parcel of land so reported to him, the whole amount or amounts of all charges so directed as aforesaid to be levied upon each of such lots or premises, respectively, and when completed he shall report the assessment roll to the board. When any special assessment shall be reported by the assessor to the board, as in this section directed, the same shall be filed in the office of the city clerk and numbered. Before adopting the assessment the board shall cause notice to be published for at least two weeks in some newspaper published in the city, after filing of the same with the city clerk, and appointing a time when the board and assessor will meet to review the assessments. how made Objecting to Assessment, How Made. Any person objecting to objection, the assessment may file his objection thereto with the city clerk. The notice provided for in this section may be addressed to the persons whose names appear upon the assessment roll and to all others interested therein, and may be in the following form: notice Notice of Special Assessment (Form of notice). To____ (Insert the names Form of of the persons against whom the assessment appears) and to all persons interested, take notice: That the roll of special assessment heretofore made by the assessor for the purpose of defraying that part of the costs which the board decided should be paid and borne by special assessment for the (e. g., paving.. street in the city of Winnemucca) or (constructing a sewer on ___street, between ----_street and....... _street to____ street) or (as the case may be) is now on file at my office for public inspection. Notice is hereby given that the board how corrected --9 and the assessor of the city of Winnemucca will meet in the SEC. 68. 19__. City Clerk. Assessment Corrected, How. At the time appointed Assessment, for the purpose aforesaid the board and assessor shall meet and then or at some adjourned meeting review the assessments, and shall hear any objection to said assessments which may be made by any person deeming himself aggrieved thereby, and shall decide upon the same; and the board may correct the same as to any assessment or description of the premises appearing therein, and may confirm it as reported or as corrected, or they may refer the assessment back to the assessor for revision, or annul it and direct a new assessment, in which case the assessment shall be made anew. When a special assessment shall be confirmed the city clerk shall make an endorsement upon the roll showing the date of confirmation, which shall be in the following words: Special assessment roll for the what the assessment is for) Special assessment roll When lien on property Due on approval on divided how apportioned the Dated day of 19 (describing fully approved by the board (month), 19.___. --" City clerk. SEC. 69. Assessment Roll. When any special assessment roll is approved by the board it shall be final and conclusive. Said roll so endorsed by the city clerk shall be prima facie evidence in all courts and tribunals of the regularity of all proceedings preliminary to the making thereof and of the validity of said assessment and assessment roll. SEC. 70. Special Assessments a Lien on Property. All special assessments shall from the date of the approval thereof constitute a lien upon the respective lots or parcels of land assessed. Upon the approval of any assessment, the amount thereof may be divided into not more than four installments to be collected quarter-yearly, or one of such installments may be collected each year, at such times as the board may determine, with annual interest at a rate not exceeding seven per cent. SEC. 71. Special Assessments Due on Approval. All special assessments, except such installments thereof as the board shall make payable at a future time, as provided in the preceding section, shall be due and payable on approval. SEC. 72. On Divided Property, How Apportioned. Should any Assessments lots or land be divided after special assessment thereon shall property, have been approved and divided into installments and before the collection of the installments, the board may require the assessor to apportion the uncollected amounts upon the several parts of land so divided. The report of such apportionment. when approved shall be conclusive on all the parties, and all assessments thereafter made upon such lots or land shall be according to such subdivision. met by city SEC. 73. When Insufficient, Deficit Paid by City. Should When deficit any special assessment prove insufficient to pay for the improvement or work for which it is levied and the expense incident thereto, the amount of such deficiency shall be paid from the general fund in the treasury of the city; and in case a greater amount shall have been collected than was necessary, the excess shall be refunded ratably to those by whom it was paid. assessment, SEC. 74. New Assessment, When. Whenever the special New assessment shall, in the opinion of the board, be invalid by when reason of irregularity or informality in the proceedings, or if any court of competent jurisdiction shall adjudge such assessment to be illegal, the board shall, whether the improvement has been made or not, or whether any part assessments have been paid or not, have power to cause a new assessment to be made for the same purpose for which the former assessment was made. All the proceedings for such reassessment and for the collecting thereof shall be conducted in the same manner as provided for the special assessment in this act. payments, SEC. 75. Previous Payments, How Applied. Whenever any Previous sum or part thereof levied upon any premises in the assess- how applied ment so set aside has been paid and not refunded the payment so made shall be applied upon the reassessment on said premises. how SEC. 76. Special Assessment, How Enforced. When any Special special assessment shall be approved and payable the board assessment, may direct the city clerk to report to the assessor a description enforced of such lots and premises as are contained in said roll, with the amount of the assessment levied upon each and the name of the owner or occupant against whom the assessment was made, and to require the assessor to levy the several sums so assessed as a tax upon the several lots or premises to which they were assessed respectively. Upon receiving such report the assessor shall levy the sums therein mentioned upon the respective lots and premises to which they were assessed as a tax in the general assessment roll next thereafter, to be made a column for special assessments, and thereupon the amount so levied in said assessment roll shall be collected and enforced with the other taxes in the assessment roll, and in the same manner, and shall continue to be a lien upon the premises assessed until paid, and when collected shall be credited to the proper funds; provided, that at any time after the special assessment has become payable the same may be collected by suit in the name of the city in any court of competent jurisdiction. The special assessment roll and the certified ordinance or resolution approving the same shall be prima facie evidence of the regularity of the proceedings in making the assessment and of the right of the city to recover judgment therefor. ties, how SEC. 77. Irregularities, How Remedied. If in such action Irregulariprovided for in the preceding section it shall appear by reason remedied of any irregularity or informality the assessment has not been taxpayer properly made against the defendant, or the lot or premises sought. to be charged, the court may, nevertheless, on satisfactory proof that the expense has been incurred by the city which is a proper charge against the defendant, or the lot or premises in question, render judgment for the amount properly chargeable against such defendant or upon such lot or premises. SEC. 78. "Taxpayer" defined. A "taxpayer, within the Definition of meaning of this charter, shall be construed to be and include all persons whose names appear on the official tax roll for the current or the year preceding that in which the elector offers to vote. The judges or officers of election shall have power, and it is hereby made their duty in all cases of special elections on bonds or franchises, to require of each person offering to vote thereat, to show by the affidavit of such person that he possesses the qualifications prescribed; provided, that such judges or election officials may require further proofs for, as well as against, the right of any person to vote, when such right is challenged by a duly qualified elector. Terms of elective officers, when to begin In effect Amending game law SEC. 79. Term of Elective Officers to Commence, When. In case the majority of the electors voting at the election mentioned herein to be held on the first Tuesday in June, 1913, cast their vote in favor of this charter, the officers elected at said election shall be deemed to be such officers of the city of Winnemucca, with full power and authority as herein vested, immediately after certificate of election to such officers has been issued, and upon the filing of the bond as herein specified and required and taking the oath of office necessary to qualify. At each succeeding election held as herein specified, the term of office shall commence upon the first Monday in June succeeding such election and continue for a full term of two years. SEC. 80. In Effect. This act shall take effect from and after its passage. CHAP. 78-An Act amending section five of an act entitled "An act providing for the protection and preservation of game, and repealing all acts and parts of acts in conflict therewith," approved March 24, 1909. [Approved March 13, 1913] The People of the State of Nevada, represented in Senate and SECTION 1. Section five of the above-entitled act is amended so as to read as follows: Sec. 5. It shall be unlawful for any person or persons, firm, company, corporation or association, at any time after March 15 and before September 15 of each and every year, to kill, catch, net, cage, pound, weir, trap or pursue with intent to catch, capture, injure or destroy, any wild duck, sandhill crane, plover, curlew, snipe, woodcock, swan or wild goose within this |