- Assembly Bill No. 453-Assemblyman Neighbors
CHAPTER
576
- AN ACT relating to education; revising the provisions governing the adjustment of apportionments from the distributive school account to compensate for delinquent taxes on certain property; and providing other matters properly relating thereto.
[Approved July 16, 1997]
- THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. NRS 387.1243 is hereby amended to read as follows:
387.1243 1. The first apportionment based on an estimated number of pupils and special education program units and succeeding apportionments are subject to adjustment from time to time as the need therefor may appear.
2. The apportionments to a school district may be adjusted during a fiscal year by the department of education, upon approval by the board of examiners and the interim finance committee, if the department of taxation and the county assessor in the county in which the school district is located certify to the department of education that the school district will not receive the tax levied pursuant to subsection 1 of NRS 387.195 on property of the Federal Government located within the county if:
(a) The leasehold interest, possessory interest, beneficial interest or beneficial use of the property is subject to taxation pursuant to NRS 361.157 and 361.159 and one or more lessees or users of the property are delinquent in paying the tax; and
(b) The total amount of tax owed but not paid for the fiscal year by any such lessees and users is at least 5 percent of the proceeds that the school district would have received from the tax levied pursuant to subsection 1 of NRS 387.195.
If a lessee or user pays the tax owed after the school district's apportionment has been increased in accordance with the provisions of this subsection to compensate for the tax owed, the school district shall repay to the distributive school account in the state general fund an amount equal to the tax received from the lessee or user for the year in which the school district received an increased apportionment, not to exceed the increase in apportionments made to the school district pursuant to this subsection.
3. A final adjustment must be computed as soon as practicable following the close of the school year, but not later than August 25. The final computation must be based upon the actual counts of pupils required to be made for the computation of basic support and the limits upon the support of special education programs, except that for any year when the total enrollment of pupils and children described in paragraphs (a), (b), (c) and (d) of subsection 1 of NRS 387.123 is greater on the last day of any school month after the second school month and the increase in enrollment shows at least:
(a) A 3 percent gain, basic support as computed from first month enrollment must be increased by 2 percent.
(b) A 6 percent gain, basic support as computed from first month enrollment must be increased by an additional 2 percent.
[3.] 4. If the final computation of apportionment for any school district exceeds the actual amount paid to the school district during the school year, the additional amount due must be paid before September 1. If the final computation of apportionment for any school district is less than the actual amount paid to the school district during the school year, the difference must be repaid to the state distributive school account in the state general fund by the school district before September 25.
Sec. 2. This act becomes effective upon passage and approval.
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