Referred to Concurrent Committees on Infrastructure
and Ways and Means
SUMMARY--Makes various changes regarding financing new construction, design, maintenance and repair of school facilities. (BDR 34-153)
FISCAL NOTE: Effect on Local Government: Yes.
Effect on the State or on Industrial Insurance: Yes.
EXPLANATION - Matter in italics is new; matter in brackets [ ] is material to be omitted.
AN ACT relating to governmental administration; revising provisions governing the review of plans for school facilities; authorizing school districts to enter lease agreements for school facilities with an option to purchase the facilities; requiring the boards of trustees of school districts in certain counties to establish oversight panels for school facilities; prescribing the membership and duties of the oversight panels; increasing the room tax fee and the real property transfer tax for the support of capital projects of school districts; authorizing the board of trustees of each school district to issue bonds without holding an election in certain circumstances; creating the state planning commission for school facilities; prescribing the membership and duties of the commission; and providing other matters properly relating thereto.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1 NRS 385.125 is hereby amended to read as follows:
385.1251. The state board may adopt standard plans , designs and specifications for the construction of school buildings by the boards of trustees of the various school districts. If such plans , designs and specifications are adopted, provision [shall] must be made for the production and distribution of such plans , designs and specifications by appropriate rules and regulations. The board of trustees of a school district may use any such plans , designs and specifications if it determines that [they] the plans, designs and specifications are in the best interests of the district.
2. [Prior to] Before the adoption of any such standard plans , designs and specifications, the state board shall submit [them] the plans, designs and specifications to the state public works board, whose written approval thereof [shall] must be obtained [prior to] before any further consideration by the state board. The state public works board shall ensure that the plans, designs and specifications comply with all applicable requirements of the Americans with Disabilities Act of 1990 (42 U.S.C. §§ 12101 to 12213, inclusive).
3. The state public works board may charge and collect and the state board may pay a reasonable fee for the costs incurred by the state public works board in approving the standard plans , designs and specifications submitted.
Sec. 2. NRS 387.328 is hereby amended to read as follows:
387.3281. The board of trustees of each school district shall establish a fund for capital projects for the purposes set forth in subsection 1 of NRS 387.335. The money in the fund for capital projects may be transferred to the debt service fund to pay the cost of the school district's debt service.
2. The board of trustees may accumulate money in the fund for capital projects for a period not to exceed 20 years.
3. That portion of the vehicle privilege tax whose allocation to the school district pursuant to NRS 482.180 is based on the amount of the property tax levy attributable to its debt service must be deposited in the county treasury to the credit of the fund established under subsection 1 or the school district's debt service fund.
4. No money in the fund for capital projects at the end of the fiscal year may revert to the county school district fund, nor may the money be a surplus for any other purpose than those specified in subsection 1.
5. The proceeds of the taxes deposited in the fund for capital projects pursuant to NRS 244.3354, 268.0962 and 375.070 may be pledged to the payment of the principal and interest on bonds or other obligations issued for one or more of the purposes set forth in NRS 387.335. The proceeds of such taxes so pledged may be treated as pledged revenues for the purposes of subsection 3 of NRS 350.020, and the board of trustees of a school district may issue bonds for those purposes in accordance with the provisions of chapter 350 of NRS.
Sec. 3. NRS 387.335 is hereby amended to read as follows:
387.3351. The board of trustees of a county school district may issue its general obligations to raise money for the following purposes, and no others:
(a) Construction , design or purchase of new buildings for schools, including , but not limited to , teacherages, dormitories, dining halls, gymnasiums and stadiums.
(b) Enlarging, remodeling or repairing existing buildings or grounds for schools, including , but not limited to , teacherages, dormitories, dining halls, gymnasiums and stadiums.
(c) Acquiring sites for building schools, or additional real property for necessary purposes related to schools, including , but not limited to , playgrounds, athletic fields and sites for stadiums.
(d) Paying expenses relating to the acquisition of school facilities which have been leased by a school district pursuant to NRS 393.080.
(e) Purchasing necessary furniture and equipment for schools. If money from the issuance of general obligations is used to purchase furniture and equipment to replace existing furniture and equipment, and that existing furniture and equipment subsequently is sold, the proceeds from the sale must be applied toward the retirement of those obligations.
2. Any one or more of the purposes enumerated in subsection 1 may, by order of the board of trustees entered in its minutes, be united and voted upon as one single proposition.
3. Any question submitted pursuant to this section and any question submitted pursuant to NRS 387.3285 may, by order of the board of trustees entered in its minutes, be united and voted upon as a single proposition.
Sec. 4. NRS 387.531 is hereby amended to read as follows:
387.5311. Notwithstanding the provisions of any other law, the boards of trustees of county school districts are authorized and empowered to acquire any or all of the facilities or projects specified in [paragraphs (a) to (d), inclusive, of] subsection 1 of NRS 387.335 jointly, as [moneys] money may be made available therefor, including , but not [necessarily] limited to , proceeds of bonds issued pursuant to this chapter.
2. Subject to the provisions of NRS 387.541, each such county school district, acting by and through its board of trustees, is authorized and empowered, in its name and upon its behalf, to issue the school district's negotiable, coupon, general obligation bonds for defraying all or any part of the cost of the facility or project.
Sec. 5. Chapter 393 of NRS is hereby amended by adding thereto the provisions set forth as sections 6, 7 and 8 of this act.
Sec. 6. 1. The board of trustees of a school district in a county whose population is 100,000 or more shall establish an oversight panel for school facilities, consisting of 11 members selected as follows:
(a) Six members who are elected representatives of local government, to be determined as follows:
(1) One member of the board of county commissioners appointed by a majority vote of the board of county commissioners;
(2) One member of the governing body of each incorporated city in the county, each of whom is appointed by a majority vote of the governing body of which he is a member; and
(3) If the membership determined pursuant to subparagraphs (1) and (2) is less than six, one additional member of the board of county commissioners appointed by a majority vote of the board of county commissioners and, if applicable, additional members of the governing bodies of incorporated cities in the county, each of whom must be appointed by a majority vote of the governing body of which he is a member, until six members have been appointed. If the membership determined pursuant to this paragraph would result in an unequal number of representatives among the incorporated cities, the membership of the incorporated cities on the oversight panel must be rotated and the board of county commissioners shall draw lots to determine which city or cities will be first represented, which next, and so on.
(b) Five members appointed by the board of trustees of the county school district to be determined as follows:
(1) One member who has experience in structural or civil engineering;
(2) One member who has experience in matters relating to the construction of public works projects;
(3) One member who has experience in the financing or estimation of the cost of construction projects;
(4) One member who is a representative of the gaming industry; and
(5) One member who is a representative of the general public who has an interest in education.
2. After the initial terms, the term of each member of the oversight panel is 2 years. Members of the oversight panel are eligible for reappointment.
Sec. 7. The board of trustees of a school district in a county whose population is 100,000 or more shall:
1. Provide administrative support to the oversight panel for school facilities established by the board of trustees pursuant to section 6 of this act; and
2. Comply with all requests by the oversight panel for information.
Sec. 8. 1. On or before July 1 of each even-numbered year, each oversight panel for school facilities established in a county whose population is 100,000 or more pursuant to section 6 of this act and each board of trustees of a school district in a county whose population is less than 100,000 shall submit to the director of the legislative counsel bureau for transmittal to the next regular session of the legislature written recommendations for financing the costs of new construction, design, maintenance and repair of school facilities.
2. In a county whose population is 100,000 or more, the oversight panel for school facilities shall review and approve or disapprove a request by the board of trustees of the school district for the issuance of general obligation bonds pursuant to subsection 4 of NRS 350.020.
Sec. 9. NRS 393.080 is hereby amended to read as follows:
393.0801. The board of trustees of a school district may:
(a) Build, purchase or rent schoolhouses and other school buildings, including , but not limited to , teacherages, gymnasiums and stadiums, and dormitories and dining halls as provided in NRS 393.090.
(b) Enter into lease agreements for school facilities with an option to purchase the facilities.
(c) Change the location of schools.
[(c)] (d) Close a school or change the use of the school building to a purpose other than the teaching of kindergarten through 12th grade.
[(d)] (e) Supervise and inspect the work performed pursuant to a contract to which the provisions of NRS 393.110 apply.
2. Any board of trustees which proposes to change the location of a school, close a school or change the use of a school building as provided in subsection 1 shall give 30 days' written notice to the principal and teachers of the affected school and to the parents of the children attending that school. In addition the board of trustees shall publish a notice of the subject, time and place of the meeting at which the matter will be considered, in a newspaper of general circulation in the county at least 10 days before the meeting.
Sec. 10. NRS 393.110 is hereby amended to read as follows:
393.1101. Except as otherwise provided in subsection 2:
(a) Unless standard plans , designs and specifications are to be used as provided in NRS 385.125, before letting any contract or contracts for the erection of any new school building, the board of trustees of a school district shall submit plans , designs and specifications therefor to and obtain the written approval of the plans , designs and specifications by the state public works board. The state public works board is authorized to charge and collect, and the board of trustees is authorized to pay, a reasonable fee for the payment of any costs incurred by the state public works board in securing the approval of qualified architects or engineers of the plans , designs and specifications submitted by the board of trustees in compliance with the provisions of this paragraph.
(b) Before letting any contract or contracts for any addition to or alteration of an existing school building which involves structural systems, or exiting, sanitary or fire protection facilities, the board of trustees of a school district shall submit plans , designs and specifications therefor to and obtain the written approval of the plans , designs and specifications by the state public works board. The state public works board is authorized to charge and collect, and the board of trustees is authorized to pay, a reasonable fee for the payment of any costs incurred by the state public works board in securing the approval of qualified architects or engineers of the plans , designs and specifications submitted by the board of trustees in compliance with the provisions of this paragraph.
The state public works board shall ensure that all plans, designs and specifications that it reviews pursuant to this section comply with all applicable requirements of the Americans with Disabilities Act of 1990 (42 U.S.C. §§ 12101 to 12213, inclusive).
2. Upon the request of a board of trustees of a school district, or its designated representative, the state public works board may waive the requirements specified in subsection 1 and delegate its powers and duties thereunder to the district.
3. If the state public works board waives the requirements of subsection 1 and delegates its powers and duties thereunder to a school district, the school district shall submit a copy of its final plans , designs and specifications for any project to which that section applies to the building and planning department of the appropriate city or county before completion of the project.
4. No contract for any of the purposes specified in subsection 1 made by a board of trustees of a school district contrary to the provisions of this section is valid, nor shall any public money be paid for erecting, adding to or altering any school building in contravention of this section.
Sec. 11. NRS 244.3352 is hereby amended to read as follows:
244.33521. The board of county commissioners [in each county] :
(a) In a county whose population is 400,000 or more, shall impose a tax at a rate of 2 percent; and
(b) In a county whose population is less than 400,000, shall impose a tax at the rate of 1 percent ,
of the gross receipts from the rental of transient lodging in that county upon all persons in the business of providing lodging. This tax must be imposed by the board of county commissioners in each county, regardless of the existence or nonexistence of any other license fee or tax imposed on the revenues from the rental of transient lodging. The ordinance imposing the tax must include a schedule for the payment of the tax and the provisions of subsection 4.
2. The tax imposed pursuant to subsection 1 must be collected and administered pursuant to NRS 244.335.
3. The tax imposed pursuant to subsection 1 may be collected from the paying guests and may be shown as an addition to the charge for the rental of transient lodging. The person providing the transient lodging is liable to the county for the tax whether or not it is actually collected from the paying guest.
4. If the tax imposed pursuant to subsection 1 is not paid within the time set forth in the schedule for payment, the county shall charge and collect in addition to the tax:
(a) A penalty of not more than 10 percent of the amount due, exclusive of interest, or an administrative fee established by the board of county commissioners, whichever is greater; and
(b) Interest on the amount due at the rate of not more than 1.5 percent per month or fraction thereof from the date on which the tax became due until the date of payment.
5. As used in this section, "gross receipts from the rental of transient lodging" does not include the tax imposed and collected from paying guests pursuant to this section or NRS 268.096.
Sec. 12. NRS 244.3354 is hereby amended to read as follows:
244.3354[1.] The proceeds of the tax imposed pursuant to NRS 244.3352 and any applicable penalty or interest must be distributed as follows:
1. In a county whose population is 400,000 or more:
(a) Three-eighths of the first 1 percent of the proceeds must be paid to the department of taxation for deposit with the state treasurer for credit to the fund for the promotion of tourism.
(b) The remaining proceeds must be transmitted to the county treasurer for deposit in the county school district's fund for capital projects established pursuant to NRS 387.328, to be held and expended in the same manner as other money deposited in that fund.
2. In a county whose population is less than 400,000:
(a) Three-eighths must be paid to the department of taxation for deposit with the state treasurer for credit to the fund for the promotion of tourism.
(b) Five-eighths must be deposited with the county fair and recreation board created pursuant to NRS 244A.599 or, if no such board is created, with the board of county commissioners, to be used to advertise the resources of that county related to tourism, including available accommodations, transportation, entertainment, natural resources and climate, and to promote special events related thereto.
[2. In a county whose population is 400,000 or more, the money deposited pursuant to paragraph (b) of subsection 1 may also be used in the manner authorized by NRS 244A.622.]
Sec. 13. NRS 244.3359 is hereby amended to read as follows:
244.33591. A county whose population is 400,000 or more shall not impose a new tax on the rental of transient lodging or increase the rate of an existing tax on the rental of transient lodging after March 25, 1991, except pursuant to NRS 244.3351 [.] and 244.3352.
2. A county whose population is 100,000 or more but less than 400,000 shall not impose a new tax on the rental of transient lodging or increase the rate of an existing tax on the rental of transient lodging after March 25, 1991.
3. The legislature hereby declares that the limitation imposed by subsection 2 will not be repealed or amended except to allow the imposition of an increase in such a tax for the promotion of tourism or for the construction or operation of tourism facilities by a convention and visitors authority.
Sec. 14. NRS 268.096 is hereby amended to read as follows:
268.0961. The city council or other governing body of each incorporated city :
(a) In a county whose population is 400,000 or more, shall impose a tax at a rate of 2 percent; and
(b) In a county whose population is less than 400,000, shall impose a tax at the rate of 1 percent ,
of the gross receipts from the rental of transient lodging in that city upon all persons in the business of providing lodging. This tax must be imposed by the city council or other governing body of each incorporated city, regardless of the existence or nonexistence of any other license fee or tax imposed on the revenues from the rental of transient lodging. The ordinance imposing the tax must include a schedule for the payment of the tax and the provisions of subsection 4.
2. The tax imposed pursuant to subsection 1 must be collected and administered pursuant to NRS 268.095.
3. The tax imposed pursuant to subsection 1 may be collected from the paying guests and may be shown as an addition to the charge for the rental of transient lodging. The person providing the transient lodging is liable to the city for the tax whether or not it is actually collected from the paying guest.
4. If the tax imposed pursuant to subsection 1 is not paid within the time set forth in the schedule for payment, the city shall charge and collect in addition to the tax:
(a) A penalty of not more than 10 percent of the amount due, exclusive of interest, or an administrative fee established by the governing body, whichever is greater; and
(b) Interest on the amount due at the rate of not more than 1.5 percent per month or fraction thereof from the date on which the tax became due until the date of payment.
5. As used in this section, "gross receipts from the rental of transient lodging" does not include the tax imposed or collected from paying guests pursuant to this section or NRS 244.3352.
Sec. 15. NRS 268.0962 is hereby amended to read as follows:
268.0962[1.] The proceeds of the tax imposed pursuant to NRS 268.096 and any applicable penalty or interest must be distributed as follows:
1. In a county whose population is 400,000 or more:
(a) Three-eighths of the first 1 percent of the proceeds must be paid to the department of taxation for deposit with the state treasurer for credit to the fund for the promotion of tourism.
(b) The remaining proceeds must be transmitted to the county treasurer for deposit in the county school district's fund for capital projects established pursuant to NRS 387.328, to be held and expended in the same manner as other money deposited in that fund.
2. In a county whose population is less than 400,000:
(a) Three-eighths must be paid to the department of taxation for deposit with the state treasurer for credit to the fund for the promotion of tourism.
(b) Five-eighths must be deposited with the county fair and recreation board created pursuant to NRS 244A.599 or, if no such board is created, with the city council or other governing body of the incorporated city, to be used to advertise the resources of that county or incorporated city related to tourism, including available accommodations, transportation, entertainment, natural resources and climate, and to promote special events related thereto.
[2. In a county whose population is 400,000 or more, the money deposited pursuant to paragraph (b) of subsection 1 may also be used in the manner authorized by NRS 244A.622.]
Sec. 16. NRS 268.0968 is hereby amended to read as follows:
268.09681. Except as otherwise provided in NRS 268.096 and 268.801 to 268.808, inclusive, a city located in a county whose population is 400,000 or more shall not impose a new tax on the rental of transient lodging or increase the rate of an existing tax on the rental of transient lodging after March 25, 1991.
2. A city located in a county whose population is 100,000 or more but less than 400,000 shall not impose a new tax on the rental of transient lodging or increase the rate of an existing tax on the rental of transient lodging after March 25, 1991.
3. The legislature hereby declares that the limitation imposed by subsection 2 will not be repealed or amended except to allow the imposition of an increase in such a tax for the promotion of tourism or for the construction or operation of tourism facilities by a convention and visitors authority.
Sec. 17. NRS 350.004 is hereby amended to read as follows:
350.0041. Before any proposal to incur a general obligation debt or levy a special elective tax may be submitted to the electors of a municipality, before any issuance of general obligation bonds pursuant to subsection 4 of NRS 350.020 or before any other formal action may be taken preliminary to the incurrence of any general obligation debt, the proposed incurrence or levy must receive the favorable vote of two-thirds of the members of the commission of each county in which the municipality is situated.
2. Before the board of trustees of a district organized or reorganized pursuant to chapter 318 of NRS whose population within its boundaries is less than 5,000, borrows money or issues securities to evidence such borrowing, other than securities representing a general obligation debt, the proposed borrowing or issuing of securities must receive the favorable vote of a majority of the members of the commission of each county in which the district is situated.
3. When any municipality other than a general improvement district whose population within its boundaries is less than 5,000, issues any special obligations, it shall so notify in its annual report the commission of each county in which any of its territory is situated.
4. The commission shall not approve any proposal submitted to it pursuant to this section by a municipality:
(a) Which, if the proposal is for the financing of a capital improvement, is not included in its plan for capital improvement submitted pursuant to NRS 350.0035, if such a plan is required to be submitted; or
(b) If, based upon:
(1) Estimates of the amount of tax revenue from ad valorem taxes needed for the special elective tax, or to repay the general obligation debt, and the dates that revenue will be needed, as provided by the municipality;
(2) Estimates of the assessed valuation of the municipality for each of the years in which tax revenue is needed, as provided by the municipality;
(3) The amount of any other required levies of ad valorem taxes, as shown on the most recently filed final budgets of each entity authorized to levy ad valorem taxes on any property within the municipality submitting the proposal; and
(4) Any other factor the municipality discloses to the commission,
the proposal would result in a combined property tax rate in any of the overlapping entities within the county which exceeds the limit provided in NRS 361.453, unless the proposal also includes an agreement approved by the governing bodies of all affected municipalities within the area as to how the combined property tax rates will be brought into compliance with the statutory limitation.
5. If general obligation debt is to be incurred more than 36 months after the approval of that debt by the commission, the governing body of the municipality shall obtain the approval of the executive director of the department of taxation before incurring the general obligation debt. The executive director shall approve the proposal if, based on the information set forth in paragraph (b) of subsection 4 that is accurate as of the date on which the governing body submits its request for approval to the executive director:
(a) Incurrence of the general obligation debt will not result in a combined property tax rate in any of the overlapping entities within the county which exceeds the limit provided in NRS 361.453; or
(b) The proposal includes an agreement approved by the governing bodies of all affected municipalities within the area as to how the combined tax rates will be brought into compliance with the statutory limitation.
The approval of the executive director is effective for 18 months. The governing body of the municipality may renew that approval for successive periods of 18 months by filing an application for renewal with the executive director. Such an application must be accompanied by the information set forth in paragraph (b) of subsection 4 that is accurate as of the date the governing body files the application for renewal.
6. If the executive director does not approve a proposal submitted to him pursuant to subsection 5, the governing body of the municipality may appeal his decision to the Nevada tax commission.
Sec. 18. NRS 350.020 is hereby amended to read as follows:
350.020 1. Except as otherwise [permitted by subsection 3, when] provided by subsections 3 and 4, if any municipality proposes to issue or incur general obligations, the proposal must be submitted to the electors of the municipality at a special election called for that purpose or the next primary or general municipal election or primary or general state election.
2. A special election may be held only if the governing body of the municipality determines, by a unanimous vote, that an emergency exists. The determination made by the governing body is conclusive unless it is shown that the governing body acted with fraud or a gross abuse of discretion. An action to challenge the determination made by the governing body must be commenced within 15 days after the governing body's determination is final. As used in this subsection, "emergency" means any unexpected occurrence or combination of occurrences which requires immediate action by the governing body of the municipality to prevent or mitigate a substantial financial loss to the municipality or to enable the governing body to provide an essential service to the residents of the municipality.
3. If payment of a general obligation of the municipality is additionally secured by a pledge of gross or net revenue of a project to be financed by its issue, and the governing body determines, by an affirmative vote of two-thirds of the members elected to the governing body, that the pledged revenue will at least equal the amount required in each year for the payment of interest and principal, without regard to any option reserved by the municipality for early redemption, the municipality may, after a public hearing, incur this general obligation without an election unless, within 60 days after publication of a resolution of intent to issue the bonds, a petition is presented to the governing body signed by not less than 5 percent of the registered voters of the municipality who together with any corporate petitioners own not less than 2 percent in assessed value of the taxable property of the municipality. Any member elected to the governing body whose authority to vote is limited by charter, statute or otherwise may vote on the determination required to be made by the governing body pursuant to this subsection. The determination by the governing body becomes conclusive on the last day for filing the petition. For the purpose of this subsection, the number of registered voters must be determined as of the close of registration for the last preceding general election and assessed values must be determined from the next preceding final assessment roll. An authorized corporate officer may sign such a petition whether or not he is a registered voter. The resolution of intent need not be published in full, but the publication must include the amount of the obligation and the purpose for which it is to be incurred. Notice of the public hearing must be published at least 10 days before the day of the hearing. The publications must be made once in a newspaper of general circulation in the municipality. When published, the notice of the public hearing must be at least as large as 5 inches high by 4 inches wide.
4. Until June 30, 2008, the board of trustees of a school district may issue general obligation bonds which are not expected to result in an increase in the existing property tax levy for the payment of bonds of the school district without holding an election for each issuance of the bonds if the qualified electors approve a question submitted by the board of trustees that authorizes issuance of bonds in such a manner. If the question is approved, the board of trustees of the school district may issue the bonds, after obtaining the approval of the debt management commission in the county in which the school district is located and, in a county whose population is 100,000 or more, the approval of the oversight panel for school facilities established pursuant to section 6 of this act in that county, if the board of trustees of the school district finds that the existing tax for debt service will at least equal the amount required to pay the principal and interest on the outstanding general obligations of the school district and the general obligations proposed to be issued. The finding made by the board of trustees is conclusive in the absence of fraud or gross abuse of discretion. As used in this subsection, "general obligations" does not include medium-term obligations issued pursuant to NRS 350.085 to 350.095, inclusive.
5. At the time of issuance of bonds authorized pursuant to subsection 4, the board of trustees shall establish a reserve account in its debt service fund for payment of the outstanding bonds of the school district. The reserve account must be established and maintained in an amount at least equal to the lesser of the amount of principal and interest payments due on all of the outstanding bonds of the school district in the next fiscal year or 10 percent of the outstanding principal amount of the outstanding bonds of the school district. If the amount in the reserve account falls below the amount required by this subsection:
(a) The board of trustees shall not issue additional bonds pursuant to subsection 4 until the reserve account is restored to the level required by this subsection; and
(b) The board of trustees shall apply all of the taxes levied by the school district for payment of bonds of the school district that are not needed for payment of the principal and interest on bonds of the school district in the current fiscal year to restore the reserve account to the level required pursuant to this subsection.
6. A municipality may issue special or medium-term obligations without an election.
Sec. 19. NRS 350.2013 is hereby amended to read as follows:
350.2013[No] Except as otherwise provided in subsection 4 of NRS 350.020, no security may be issued or sold by a political subdivision of this state after the expiration of 6 years from the date of the election authorizing such issue, if an election is required by any law whenever enacted.
Sec. 20. NRS 375.020 is hereby amended to read as follows:
375.0201. A tax, at the rate of [65 cents] :
(a) In a county whose population is 400,000 or more, $1.25; and
(b) In a county whose population is less than 400,000, 65 cents,
for each $500 of value or fraction thereof, is hereby imposed on each deed by which any lands, tenements or other realty is granted, assigned, transferred or otherwise conveyed to, or vested in, another person, if the consideration or value of the interest or property conveyed, exclusive of the value of any lien or encumbrance remaining on the interest or property at the time of sale, exceeds $100.
2. The amount of tax must be computed on the basis of the value of the transferred real property as declared pursuant to NRS 375.060.
Sec. 21. NRS 375.070 is hereby amended to read as follows:
375.0701. The county recorder shall transmit the proceeds of the real property transfer tax at the end of each quarter in the following manner:
(a) An amount equal to that portion of the proceeds which is equivalent to 10 cents for each $500 of value or fraction thereof must be transmitted to the state treasurer who shall deposit that amount in the account for low-income housing created pursuant to NRS 319.500.
(b) In a county whose population is more than 400,000, an amount equal to that portion of the proceeds which is equivalent to 60 cents for each $500 of value or fraction thereof must be transmitted to the county treasurer for deposit in the county school district's fund for capital projects established pursuant to NRS 387.328, to be held and expended in the same manner as other money deposited in that fund.
(c) The remaining proceeds must be transmitted to the county treasurer, who shall in Carson City, and in any county where there are no incorporated cities, deposit them all in the general fund, and in other counties deposit 25 percent of them in the general fund and apportion the remainder as follows:
(1) If there is one incorporated city in the county, between that city and the county general fund in proportion to the respective populations of the city and the unincorporated area of the county.
(2) If there are two or more cities in the county, among the cities in proportion to their respective populations.
2. If there is any incorporated city in a county, the county recorder shall charge each city a fee equal to 2 percent of the real property transfer tax which is transferred to that city.
Sec. 22. As used in sections 22 to 25, inclusive, of this act, unless the context otherwise requires:
1. "Commission" means the state planning commission for the new construction, design, maintenance and repair of school facilities created pursuant to section 23 of this act.
2. "Construction" means the use of the resources of material and labor to produce a facility or structure, including, but not limited to, assembling, building or erecting.
3. "Design" means any short-term or long-term planning relating to the design of school facilities that is conducted before the solicitation of bids, including, but not limited to, architectural plans.
4. "Maintenance" means activities to preserve the useful life of a facility or structure.
5. "Repair" means activities of construction or maintenance to restore the useful function of a facility or structure.
Sec. 23. 1. There is hereby created the state planning commission for the new construction, design, maintenance and repair of school facilities. The membership of the commission consists of nine members selected as follows:
(a) One member of the senate standing committee on finance, appointed by the majority leader of the senate;
(b) One member of the senate standing committee on human resources and facilities, appointed by the majority leader of the senate;
(c) One member of the assembly standing committee on ways and means, appointed by the speaker of the assembly;
(d) One member of the assembly standing committee on education, appointed by the speaker of the assembly;
(e) The superintendent of public instruction; and
(f) Four members appointed by the governor, one of whom must be a representative of the construction industry.
2. The members of the commission shall elect a chairman from among their members.
3. Except during a regular or special session of the legislature, for each day or portion of a day during which a member of the commission who is a legislator attends a meeting of the commission or is otherwise engaged in the work of the commission, he is entitled to receive the:
(a) Compensation provided for a majority of the members of the legislature during the first 60 days of the preceding regular session;
(b) Per diem allowance provided for state officers and employees generally; and
(c) Travel expenses pursuant to NRS 218.2207.
The compensation, per diem allowances and travel expenses of the members of the commission who are legislators must be paid from the legislative fund.
4. For each day or portion of a day during which a member of the commission who is not a legislator attends a meeting of the commission or is otherwise engaged in the work of the commission, he is entitled to receive the per diem allowance and travel expenses provided for state officers and employees generally, if the legislature has made an appropriation or otherwise made available money for this purpose.
Sec. 24. 1. The commission shall hold at least four meetings annually and may hold additional meetings at the call of the chairman.
2. The commission, in consultation with the state public works board or its designee shall:
(a) Analyze the projections for the enrollment of pupils in each school district for the succeeding 10 years;
(b) Enter into a contract with a qualified, independent consultant to conduct an evaluation of existing school facilities in each school district in this state and to provide additional assistance as requested by the commission;
(c) Based upon the evaluation, determine the need, if any, for:
(1) The maintenance and repair of existing school facilities in each school district, including, without limitation, the costs of such maintenance or repair; and
(2) New school facilities in each school district, including, without limitation, the costs of such new facilities;
(d) Determine whether the current system of financing the costs of new construction, design, maintenance and repair of school facilities is sufficient to:
(1) Pay the interest and redemption of outstanding bonds of each school district; and
(2) Meet the needs for new school facilities and the maintenance and repair of existing school facilities in each school district;
(e) Analyze the efforts being made by each school district relating to the financing of the costs of the construction, design, maintenance and repair of school facilities;
(f) Consider the manner in which the boards of trustees of school districts in this state may enter into agreements with the University and Community College System of Nevada to share resources and facilities;
(g) Determine the feasibility of adopting uniform plans for the construction of new school facilities throughout this state; and
(h) Identify any improvements that are necessary to ensure that existing school facilities comply with all applicable requirements of the Americans with Disabilities Act of 1990 (42 U.S.C. §§ 12101 to 12213, inclusive).
3. On or before December 1, 1998, the commission shall, based upon the evaluation of existing school facilities conducted by the consultant pursuant to this section and the written recommendations and other information submitted by each oversight panel for school facilities and each board of trustees in a county whose population is less than 100,000 pursuant to section 25 of this act, develop a plan by which each school district in this state may adequately finance the costs of new construction, design, maintenance and repair of school facilities in the school district. The plan must provide for the efficient use of resources in the new construction, design, maintenance and repair of school facilities.
4. On or before December 31, 1998, the commission shall submit to the director of the legislative counsel bureau for transmission to the 70th session of the Nevada legislature:
(a) A written report of its findings pursuant to subsection 2;
(b) The plan developed by the commission pursuant to subsection 3; and
(c) Any recommendations for legislation that are not contained in the plan.
5. The board of trustees of each school district shall:
(a) Comply with all requests by the commission for information, including, without limitation, the projections for the enrollment of pupils in a school district for the succeeding 10 years; and
(b) Otherwise cooperate with the commission in carrying out its duties pursuant to this section.
Sec. 25. 1. On or before July 1, 1998, each oversight panel for school facilities established in a county whose population is 100,000 or more pursuant to section 6 of this act and each board of trustees of a school district in a county whose population is less than 100,000 shall:
(a) Submit to the commission written recommendations for financing the costs of new construction, design, maintenance and repair of school facilities;
(b) Provide any other information relating to the new construction, design, maintenance and repair of school facilities requested by the commission; and
(c) Otherwise work cooperatively with the commission in the development and revision of a plan for financing the costs of new construction, design, maintenance and repair of school facilities.
2. In a county whose population is 100,000 or more, the oversight panel for school facilities shall review and approve or disapprove a request by the board of trustees of the school district for the issuance of general obligation bonds pursuant to subsection 4 of NRS 350.020.
Sec. 26. Section 8 of this act is hereby amended to read as follows:
Sec. 8. [1.] On or before July 1 of each even-numbered year, each oversight panel for school facilities established in a county whose population is 100,000 or more pursuant to section 6 of this act and each board of trustees of a school district in a county whose population is less than 100,000 shall submit to the director of the legislative counsel bureau for transmittal to the next regular session of the legislature written recommendations for financing the costs of new construction, design, maintenance and repair of school facilities.
[2. In a county whose population is 100,000 or more, the oversight panel for school facilities shall review and approve or disapprove a request by the board of trustees of the school district for the issuance of general obligation bonds pursuant to subsection 4 of NRS 350.020.]
Sec. 27. On or before September 1, 1997, the appointing authorities set forth in section 6 of this act shall appoint the members to each oversight panel for school facilities established in a county whose population is 100,000 or more pursuant to section 6 of this act. The initial terms of the members who are elected representatives of local government expire on December 31, 1998. The initial terms of the remaining members of the oversight panel expire on December 31, 1999.
Sec. 28. As soon as practicable, the governor, the majority leader of the senate and the speaker of the assembly shall, pursuant to section 23 of this act, appoint the members of the state planning commission for the new construction, design, maintenance and repair of school facilities.
Sec. 29. 1. There is hereby appropriated from the state general fund to the state planning commission for the new construction, design, maintenance and repair of school facilities created pursuant to section 23 of this act the sum of $300,000 for use by the state planning commission for:
(a) The evaluation of existing school facilities to be conducted by a consultant pursuant to section 24 of this act; and
(b) Expenses relating to the operation of the state planning commission.
2. Any remaining balance of the appropriation made by subsection 1 must not be committed for expenditure after June 30, 1999, and reverts to the state general fund as soon as all payments of money committed have been made.
Sec. 30. The provisions of subsection 1 of NRS 354.599 do not apply to any additional expenses of a local government that are related to the provisions of this act.
Sec. 31. 1. This section and sections 1 to 7, inclusive, 9, 10, 22 to 25, inclusive, and 27 to 30, inclusive, of this act, become effective upon passage and approval. Sections 22 to 25, inclusive, of this act, expire by limitation on June 30, 1999.
2. Sections 11 to 16, inclusive, 20 and 21 of this act become effective on August 1, 1997.
3. Section 8 of this act becomes effective on July 1, 1999.
4. The amendatory provisions of sections 17, 18 and 19 of this act expire by limitation on June 30, 2008.
5. Section 26 of this act becomes effective on July 1, 2008.