SUMMARY--Revises provisions governing water conservancy districts. (BDR 48-1101)
FISCAL NOTE: Effect on Local Government: No.
Effect on the State or on Industrial Insurance: No.
EXPLANATION - Matter in italics is new; matter in brackets [ ] is material to be omitted.
AN ACT relating to water conservancy districts; authorizing boards of directors of water conservancy districts and subdistricts in every county to levy and collect assessments for the accomplishment of irrigation, flood control, drainage, safety and health projects; changing the membership of the board of directors of the Carson Water Subconservancy District; exempting the revenue derived from the tax levied upon property by the Carson Water Subconservancy District from limitations upon revenue from taxes ad valorem; expanding the authority of the Carson Water Subconservancy District to issue general and special obligations; 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 541.160 is hereby amended to read as follows:
541.160 In addition to the other means of providing revenue for such districts as provided in this chapter, the board may levy and collect taxes and special assessments for maintaining and operating those works and paying the obligations and indebtedness of the district by any one or more of the methods or combinations thereof, classified as follows:
1. Class A. To levy and collect taxes upon all property within the district as provided in this chapter.
2. Class B. To levy and collect assessments for special benefits accruing to property within municipalities for which use of water is allotted as provided in this chapter.
3. Class C. To levy and collect assessments for special benefits accruing to lands within irrigation districts for which use of water is allotted as provided in this chapter.
4. Class D. To levy and collect assessments for special benefits accruing to lands for which use of water is allotted as provided in this chapter.
5. Class E. [In the case of any subdistrict located in a county whose population is 100,000 or more but less than 400,000, to] To levy and collect assessments for special benefits accruing to lands from irrigation, flood control, drainage, safety and health resulting or to result from projects undertaken by the district.
Sec. 2. Section 10 of chapter 621, Statutes of Nevada 1989, at page 1408, is hereby amended to read as follows:
Sec. 10. 1. The Carson Water Subconservancy District is hereby expanded to include the urban area of Carson City. The assets and liabilities of the existing district become the assets and liabilities of the newly formed district on the effective date of this act.
2. The board of directors of the Carson Water Subconservancy District consists of [nine] six members to be appointed as follows:
(a) Two members who are residents of Carson City appointed by the board of supervisors of Carson City;
(b) Two members who are residents of Lyon County appointed by the board of county commissioners of Lyon County; and
(c) [Five] Two members who are residents of Douglas County [, at least two of whom must represent agricultural interests in the county,] appointed by the board of county commissioners of Douglas County.
No action may be taken by the board without the affirmative vote of at least [one member appointed pursuant to paragraph (a), one member appointed pursuant to paragraph (b), and three members appointed pursuant to paragraph (c).] four members.
3. The board of directors may levy a tax upon all taxable property within the Carson Water Subconservancy District at a rate of not more than 3 cents on each $100 of assessed valuation for carrying out the activities of the district. The tax must be collected in the manner provided in chapter 541 of NRS. The limitations in chapter 354 of NRS upon revenue from taxes ad valorem do not apply to revenue received from a tax levied pursuant to this subsection.
4. The board of directors may issue general or special obligations to carry out the activities of the district, including, without limitation, the acquisition of water rights and the acquisition, construction or completion of waterworks, facilities or other projects in accordance with NRS 350.500 to 350.720, inclusive. Any general obligations issued pursuant to this subsection must comply with the provisions of NRS 350.020. The provisions of NRS 541.350 to 541.370, inclusive, do not apply to obligations issued pursuant to this subsection.
5. The board of directors may pledge:
(a) Any money received from the proceeds of the tax imposed pursuant to subsection 3;
(b) The gross or net revenues derived from water rights, waterworks, facilities or other projects; and
(c) The special assessments collected by the district for main-taining and operating waterworks, facilities and other projects,
for the payment of general or special obligations issued pursuant to subsection 4. For the purposes of subsection 3 of NRS 350.020 and NRS 350.500 to 350.720, inclusive, money pledged by the board pursuant to this subsection shall be deemed to be pledged revenue of the project.
6. The Carson Water Subconservancy District shall not acquire water rights, or other property for the purpose of obtaining the appurtenant water rights, through the exercise of the power of eminent domain.
[5.] 7. Carson City and each county located in part or in whole within the Carson Water Subconservancy District may establish a special district consisting of all or any portion of the land within the boundaries of the local government. The governing body of the local government is ex officio the board of directors of the district. Each special district may levy a tax upon all taxable property within its boundaries at a rate of not more than 7 cents on each $100 of assessed valuation. The tax must be collected in the same manner as other taxes ad valorem collected by the local government. The revenue from the tax must be used to allow the district to plan, construct, maintain and operate waterworks and to obtain water and water rights for the benefit of the district. The limitations in chapter 354 of NRS upon revenue from taxes ad valorem do not apply to revenue received from a tax levied pursuant to this subsection. A district for which a tax is levied pursuant to this subsection is not entitled to receive any distribution of supplemental city-county relief tax. Districts established pursuant to this subsection may enter into cooperative agreements pursuant to chapter 277 of NRS concerning the management of the waterworks or resources.
Sec. 3. The term of each member appointed before July 1, 1997, pursuant to paragraph (c) of subsection 2 of section 2 of this act to serve as a member of the board of directors of the Carson Water Subconservancy District expires on July 1, 1997. The appointing authority specified in that paragraph shall appoint to initial terms:
1. One member to serve until the end of the second calendar year next succeeding his appointment; and
2. One member to serve until the end of the fourth calendar year next succeeding his appointment.
After the initial terms, the members serve terms of 4 years or until their successors have been appointed.
Sec. 4. This act becomes effective on July 1, 1997.