Senate Bill No. 412-Senator Adler

319

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; authorizing certain local governments located in part or in whole within the Carson Water Subconservancy District to impose a tax on property for certain projects related to water; 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:

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 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 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).] six 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, flood control or drainage projects 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 541.340 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, flood control or drainage projects or other projects; and

(c) The special assessments collected by the district for main-taining and operating waterworks, facilities, flood control or drainage projects 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 , facilities, flood control or drainage projects or other projects, 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.

8. The Carson Water Subconservancy District may, for the payment of general or special obligations issued pursuant to subsection 4, pledge any money received from the proceeds of a tax imposed by a special district established pursuant to subsection 7 if:

(a) The Carson Water Subconservancy District and the special district established pursuant to subsection 7 have entered into a cooperative agreement pursuant to chapter 277 of NRS; and

(b) The cooperative agreement authorizes the Carson Water Subconservancy District to pledge the money received from the proceeds of that tax.

Sec. 10.5. 1. The board of supervisors of Carson City and the board of county commissioners of each county located in part or in whole within the Carson Water Subconservancy 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 for the acquisition, construction or completion of waterworks, facilities, flood control or drainage projects or other projects. The tax must be collected in the same manner as other taxes ad valorem collected by the local government. 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.

2. The board of supervisors of Carson City and the board of county commissioners of each county located in part or in whole within the Carson Water Subconservancy District may issue general or special obligations to acquire, construct or complete waterworks, facilities, flood control or drainage projects 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 541.340 to 541.370, inclusive, do not apply to obligations issued pursuant to this subsection.

3. The board of supervisors of Carson City and the board of county commissioners of each county located in whole or in part within the Carson Water Subconservancy District may pledge:

(a) Any money received from the proceeds of the tax imposed pursuant to subsection 1;

(b) The gross or net revenues derived from waterworks, facilities, flood control or drainage projects or other projects; and

(c) The special assessments collected by the local government for maintaining and operating waterworks, facilities, flood control or drainage projects or other projects,

for the payment of general or special obligations issued pursuant to subsection 2. For the purposes of subsection 3 of NRS 350.020 and NRS 350.500 to 350.720, inclusive, money pledged by the governing body of a local government pursuant to this subsection shall be deemed to be pledged revenue of the project.