{"data":{"id":"us-nv/nrs-354.5947","jurisdiction":"us-nv","citation":"NRS 354.5947","heading":"Annual report concerning capital improvements owned, leased or operated by local government: Compilation; requirements; submission to Department of Taxation; provision to Director of Legislative Counsel Bureau upon request.","body":"1. In addition to the records and inventory controls established and maintained pursuant to NRS 354.625, the governing body of each local government shall, for each fiscal year, compile a report concerning the capital improvements owned, leased or operated by the local government.\n2. The report of the capital improvements required pursuant to subsection 1 must be prepared in such detail as is required by generally accepted accounting principles.\n3. The governing body shall submit, in any format including an electronic format, a copy of the report compiled pursuant to subsection 1 on or before February 1 of the year next succeeding the period to which the report pertains to the Department of Taxation. The Department of Taxation shall provide a copy of the report compiled pursuant to subsection 1 to the Director of the Legislative Counsel Bureau upon his or her request.","path":["TITLE 31 — PUBLIC FINANCIAL ADMINISTRATION","CHAPTER 354 - LOCAL FINANCIAL ADMINISTRATION","BUDGETS OF LOCAL GOVERNMENTS"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-354.html#NRS354Sec5947","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"21176b9ed7c3df119ceaf8674bb076c8bab44f1870179987c04c79561cc6e9c7","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-354.5945","next":"us-nv/nrs-354.596"},"notice":"GroundRules: Original legal text. Not legal advice."}