Assembly Bill No. 215–Assemblymen Hettrick, Knecht,
Grady, Hardy, Marvel and Sherer

 

Joint Sponsors: Senators McGinness and Townsend

 

CHAPTER..........

 

AN ACT relating to conservation districts; authorizing a conservation district to acquire, maintain or dispose of real or personal property for certain purposes; requiring a board of county commissioners to determine whether certain real property acquired by a conservation district is subject to payments in lieu of taxes; requiring the board of county commissioners to consider certain factors in making that determination; exempting from taxation certain real property acquired by a conservation district; 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. Chapter 548 of NRS is hereby amended by adding

thereto the provisions set forth as sections 2 and 3 of this act.

    Sec. 2.  In addition to other powers granted in this chapter, a

district and the supervisors thereof may, in furtherance of the

purposes and provisions of this chapter:

    1.  Obtain options upon and acquire, by purchase, exchange,

lease, gift, grant, bequest, devise or otherwise, except by adverse

possession, any property, real or personal, or rights or interests

therein;

    2.  Maintain, administer and improve any properties acquired;

    3.  Receive income from such properties and expend that

income; and

    4.  Sell, lease or otherwise dispose of any of its property or

interests therein.

    Sec. 3.  1.  If a district acquires real property on or after

July 1, 2003, which is not exempt from property taxes at the time it

is acquired by the district, the board of county commissioners of

the county in which the property is located shall determine

whether the district is required to make payments in lieu of taxes

on the property.

    2.  In determining whether to require the district to make

payments in lieu of taxes, the board shall consider the

contributions made by the district to the community, such as,

providing a meeting place for community activities and such other

factors as the board determines appropriate.

    3.  If the district is required to make payments in lieu of taxes,

the amount of the payments must be equal to the property taxes

which would have been payable on the property if it were not

exempt from taxation. The county assessor of the county in which

the property is located shall, solely for the purpose of facilitating

the payments in lieu of taxes, assess the property in the same

manner as the taxable property in the county is assessed. The ex

officio tax receiver of that county shall mail to the district an

individual bill for the payment in lieu of taxes in the same manner

as is required by NRS 361.480 for an individual tax bill.

    4.  The payments in lieu of taxes are due at the same time and

must be collected, accounted for and distributed in the same

manner as if the property remained taxable after it was acquired

by the district, except that no lien attaches upon any property or

money of the district by virtue of any failure to make all or any

part of the payments.

    Sec. 4.  NRS 361.060 is hereby amended to read as follows:

    361.060  1.  All lands and other property owned by the

Nevada Rural Housing Authority or any county, domestic municipal

corporation,irrigation drainage or reclamation district or town in

this state are exempt from taxation, except as otherwise provided in

NRS 539.213 with respect to certain community pastures.

    2.  Real property acquired on or after July 1, 2003, by a

conservation district pursuant to section 2 of this act is exempt

from taxation.

    Sec. 5.  This act becomes effective on July 1, 2003.

 

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