A. For the purposes of this Section, "authorized appraisal" means an appraisal of the value of a motor vehicle made by:
1. An employee of the Department of Motor Vehicles and Public Safety on its behalf;
2. A County assessor or his employee as an agent of the Department of Motor Vehicles and Public Safety; or
3. A person licensed by the Department of Motor Vehicles and Public Safety as a dealer, rebuilder or automobile wrecker.
B. When computing the tab on the sale of a vehicle by a seller who is not required to be registered by the Department of Taxation, the Department of Motor Vehicles and Public Safety or County Assessor as an agent of the Department of Taxation shall, if an authorized appraisal is submitted:
1. Require the submission of a notarized copy of the bill of sale for the particular vehicle; and
2. Use as the vehicle's sales price the amount stated on the authorized appraisal, the cost of the vehicle as evidenced by the copy of the bill of sale or one hundred dollars ($100.00), whichever is greater.
C. The Department of Motor Vehicles and Public Safety shall establish and make available a form for an authorized appraisal.
D. The Department of Motor Vehicles and Public Safety shall retain a copy of the appraisal and bill of sale considered pursuant to subsection B of this Section with its record of the collection of the tax.
E. A fee which does not exceed ten dollars ($10.00) may be charged and collected for each authorized appraisal made. Any money so collected by the Department of Motor Vehicles and Public Safety for such an appraisal made by its employees must be deposited with the State Treasurer to the credit of the motor vehicle fund. Any money so collected by a County assessor must be deposited with the County Treasurer to the credit of the County's General Fund.
F. If an authorized appraisal is not submitted, the Department of Motor Vehicles and Public Safety or the County Assessor as an agent of the Department of Taxation shall establish the sales price as a value which is based on the depreciated value of the vehicle as determined in accordance with the schedule in Section 3.04.100 of this Article. To determine the original price from which the depreciation is calculated, the Department of Motor Vehicles and Public Safety shall use:
1. The manufacturer's suggested retail price in Nevada, excluding options and extras, as of the time the particular make and year model is first offered for sale in Nevada;
2. If the vehicle is specially constructed, the original retail price to the original purchaser of the vehicle as evidenced by such document or documents as the Department may require;
3. The procedures set forth in subsections 3 and 4 of Nevada Revised Statutes 371.050; or
4. If none of these applies, its own estimate from any available information. (Ord. 106 §2(B), 1989)