[Rev. 11/22/2013 3:21:58 PM--2013]
Chapter 658, Statutes of Nevada 1995
AN ACT relating to metropolitan police departments; requiring that a proposal for the imposition of an ad valorem tax for additional officers be submitted to the voters of areas where a metropolitan police department has been created; and providing other matters properly relating thereto.
(Ch. 356, Stats. 1995 p. 2535; A—Ch. 585, Stats. 1997 p. 2882)
[Approved: July 5, 1995]
(Leadlines for sections have been supplied by the Legislative Counsel of the State of Nevada)
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
1. The board of county commissioners, city council or other governing body of each taxing district in the taxable area shall propose to the registered voters of its taxing district at the next county general election the question of whether an additional ad valorem tax shall be levied on all taxable property within the district for the support of the department for the purpose of employing additional police officers. The additional tax must be levied at a uniform rate in the unincorporated area of the county and in each participating city.
2. The board of county commissioners, city council or other governing body of each taxing district proposing the question at the next county general election of whether an additional ad valorem tax shall be levied pursuant to this act shall place upon the ballot information regarding:
(a) The method to be used for the apportionment of the costs of employing the additional police officers; and
(b) The initial ad valorem tax rate and the method for determining the ad valorem tax rate for each fiscal year.
Ê The ballot must also include a declaration that the additional ad valorem tax rate may change in the future based on changes in the formula for the distribution of the tax and changes in the assessed valuation of taxable property in each taxing district.
3. The rate of the tax levied pursuant to this act must not exceed 20 cents per $100 of assessed valuation.
4. If the voters of any taxing district in the taxable area of a department disapprove the additional tax proposed pursuant to subsection 1, the additional tax must not be imposed in any of the taxing districts in the taxable area of that department.
5. If the proposed additional tax is approved by the voters in all of the taxing districts of the taxable area of a department, the tax must be imposed by the taxing entities in each district of the taxable area of the department at the rate approved by the voters in the district.