Records of the Nevada Tax Commission

The records of the Nevada Tax Commission include those of its predecessor, the License and Bullion Tax Agent and consist of minutes of meetings, correspondence, reports filed and received, local government budgets, and case files. Much of the material concerns applications of Nevada businesses and landowners for a revaluation of their property and lowering of taxes.

1905-1997; bulk 1913-1989

38.5 cu. ft.

Minutes

There are 8 volumes of minutes of Commission meetings between 1913-1968, 1 document box of minutes, 1980-1983, and 2 archives boxes of agenda, minutes and notices of decisions of the State Board of Equalization.

1913-1989

12.5 cu. ft.

Reports

This series contains local government audit reports and net proceeds of mines reports, including the Bullion Tax Agent reports. (The functions of the bullion tax agent may be considered a predecessor to the Tax Commission.)

1952-1967

8.5 cu. ft.

Budgets

City, county, and school budgets presented to the Tax Commission.

Case Files

Records of petitioners, assessor's valuations, and the Commission Board minutes that record discussions on requests for the lowering of taxable values. Some of these records are filed variously under the assessor's name, the agency or person making the representations, or the county to which the case belongs.

State License and Bullion Tax Agent

Correspondence, reports and records of this agent who was the predecessor to the Nevada Tax Commission. Reports include mine proceeds, liquor license income, and valuations. Correspondence is to and from the Agent and includes letters from people in the mining industry, businessmen in other fields, and government employees. Arranged chronologically.