Senate Bill No. 308–Senators Raggio and Townsend

 

March 17, 2003

____________

 

Joint Sponsors: Assemblymen Sherer and Geddes

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Referred to Committee on Taxation

 

SUMMARY—Revises manner in which revenue from property taxes is distributed. (BDR 32‑704)

 

FISCAL NOTE:  Effect on Local Government: Yes.

                           Effect on the State: No.

 

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EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.

 

AN ACT relating to taxation; requiring certain revenue from property taxes imposed by counties and other local governments to be paid to the Department of Taxation for credit to the State General Fund; and providing other matters properly relating thereto.

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

 

1-1  Section 1. Chapter 361 of NRS is hereby amended by adding

1-2  thereto a new section to read as follows:

1-3  1.  Not earlier than March 15 and not later than June 30 of

1-4  each year, the Department shall:

1-5  (a) Calculate the increase, if any, in the assessed value of the

1-6  taxable property of each county and each other local government

1-7  within that county for the forthcoming fiscal year as compared to

1-8  the assessed value of the taxable property of that county or local

1-9  government for the fiscal year ending on June 30, 2003, as that

1-10  assessed value is adjusted pursuant to subsection 2. If a local

1-11  government is created on or after July 1, 2003, the Department

1-12  shall determine the increase, if any, in the assessed value of the

1-13  taxable property of the local government for the forthcoming

1-14  fiscal year as compared to the assessed value of the taxable

2-1  property of the local government for the first fiscal year the local

2-2  government is in existence, as that assessed value is adjusted

2-3  pursuant to subsection 2. To make these calculations, the

2-4  Department shall use the last equalized assessment roll available

2-5  on the date of the calculation.

2-6  (b) Determine for each county and other local government the

2-7  revenue that would be produced by applying the rate upon which

2-8  taxes ad valorem will be levied for the forthcoming fiscal year by

2-9  or for that county or local government to the amount calculated

2-10  pursuant to paragraph (a).

2-11      2.  To determine any increase in the assessed value of the

2-12  taxable property of a county or other local government pursuant to

2-13  paragraph (a) of subsection 1, the assessed value of the taxable

2-14  property for the fiscal year ending on June 30, 2003, or, if the

2-15  local government is created on or after July 1, 2003, for the first

2-16  fiscal year the local government is in existence, must be adjusted

2-17  by adding to that assessed value the product of the assessed value

2-18  multiplied by the average percentage change in the Consumer

2-19  Price Index for the 3 years immediately preceding the fiscal year

2-20  for which the adjustment is calculated.

2-21      3.  Notwithstanding the provisions of any other specific

2-22  statute, each county and other local government shall pay to the

2-23  Department from the revenue received from taxes ad valorem

2-24  levied by or for that county or local government 50 percent of the

2-25  amount of revenue determined pursuant to paragraph (b) of

2-26  subsection 1, excluding that portion of the revenue attributable to:

2-27      (a) The net proceeds of minerals;

2-28      (b) A tax rate levied by a county or other local government to

2-29  produce revenues in an amount sufficient to make annual

2-30  repayments of the principal of, and the interest on, any bond or

2-31  other security issued before July 1, 2003;

2-32      (c) A tax rate levied by a county or other local government to

2-33  produce revenues in an amount sufficient to make payments

2-34  required by any longterm contract entered into by the county or

2-35  local government before July 1, 2003; and

2-36      (d) A tax rate levied for the support, maintenance and

2-37  operation of public schools.

2-38  The amount required to be paid pursuant to this subsection must

2-39  be paid to the Department in four approximately equal

2-40  installments in the manner set forth in subsection 4.

2-41      4.  The Department shall, not later than the last day of each

2-42  calendar quarter, provide to each county treasurer and the

2-43  governing body of each other local government a statement of the

2-44  amount of revenue required to be paid pursuant to subsection 3

2-45  for that calendar quarter. The county treasurer and governing

3-1  body shall pay that amount to the Department not later than the

3-2  last day of the first month following the quarterly period to which

3-3  it relates. The Department shall remit all money so paid to the

3-4  State Controller for credit to the State General Fund.

3-5  5.  The amount of revenue required to be paid to the

3-6  Department pursuant to this section must be excluded in

3-7  determining the maximum amount of money a county or other

3-8  local government is permitted to receive from taxes ad valorem

3-9  pursuant to NRS 354.59811.

3-10      6.  As used in this section, “local government” has the

3-11  meaning ascribed to it in NRS 354.474.

3-12      Sec. 2.  NRS 361.480 is hereby amended to read as follows:

3-13      361.480  1.  Upon receiving the assessment roll from the

3-14  county auditor, the ex officio tax receiver shall proceed to receive

3-15  taxes.

3-16      2.  He shall give notice at least quarterly by publication in some

3-17  newspaper published in his county, and if none is so published then

3-18  by posting notices in three public and conspicuous places in the

3-19  county, specifying:

3-20      (a) The dates when taxes are due; and

3-21      (b) The penalties for delinquency.

3-22      3.  He shall mail to each property owner, or to the holder of the

3-23  mortgage on that property, an individual tax bill which includes [all

3-24  of] :

3-25      (a) All the information supplied to him by the county auditor[.]

3-26  ; and

3-27      (b) The percentage of the taxes to be paid that will be paid to

3-28  the Department pursuant to section 1 of this act.

3-29      4.  If the holder of a mortgage receives such a bill on behalf of a

3-30  property owner, he shall forward the bill or a copy thereof to the

3-31  owner in the next notice of billing sent to the owner for the

3-32  mortgage.

3-33      5.  Failure to receive an individual tax bill does not excuse the

3-34  taxpayer from the timely payment of his taxes.

3-35      Sec. 3.  NRS 361.745 is hereby amended to read as follows:

3-36      361.745  1.  [On] Except as otherwise provided in section 1 of

3-37  this act, on the third Mondays of July, October, January and April

3-38  of each year, each county treasurer shall deposit with the State

3-39  Controller all money which has come into his hands as county

3-40  treasurer for the use and benefit of the State.

3-41      2.  Each county treasurer shall hold himself in readiness to

3-42  settle and pay all money in his hands belonging to the State at all

3-43  other times whenever required to do so by order signed by the State

3-44  Controller, who is authorized to draw such an order whenever he

3-45  deems it necessary.

4-1  Sec. 4.  NRS 376A.080 is hereby amended to read as follows:

4-2  376A.080  Except as otherwise provided in section 1 of this

4-3  act:

4-4  1.  The money received from any tax imposed pursuant to NRS

4-5  376A.050 or 376A.070 and any applicable penalty or interest must

4-6  be retained by the county, or remitted to a city or general

4-7  improvement district in the county, and used as provided in this

4-8  section.

4-9  2.  The money received by a county, city or general

4-10  improvement district pursuant to NRS 376A.050 and 376A.070

4-11  must only be used to pay the cost of:

4-12      (a) Planning the acquisition and other administrative acts

4-13  relating to the acquisition of open-space land; and

4-14      (b) The operation and maintenance of open-space land.

4-15      3.  The money received from the tax imposed pursuant to NRS

4-16  376A.050 and 376A.070 and any applicable penalty or interest must

4-17  not be used for any neighborhood or community park or facility.

4-18      4.  Any money used for the purposes described in this section

4-19  must be used in a manner:

4-20      (a) That is consistent with the provisions of the open-space plan

4-21  adopted pursuant to NRS 376A.020; and

4-22      (b) That provides an equitable allocation of the money among

4-23  the county and the incorporated cities within the county.

4-24      Sec. 5.  NRS 244A.619 is hereby amended to read as follows:

4-25      244A.619  In addition to powers elsewhere conferred, the

4-26  county fair and recreation board of any county, upon behalf of the

4-27  county and in connection with the recreational facilities [herein

4-28  authorized, is authorized and empowered:

4-29      1.  To establish,] authorized by this section may:

4-30      1.  Establish, construct, purchase, lease, enter into a lease

4-31  purchase agreement respecting, rent, acquire by gift, grant, bequest,

4-32  devise, or otherwise acquire, reconstruct, improve, extend, better,

4-33  alter, repair, equip, furnish, regulate, maintain, operate and manage

4-34  recreational facilities, including personal property, real property,

4-35  lands, improvements and fixtures thereon, property of any nature

4-36  appurtenant thereto or used in connection therewith, and every

4-37  estate, interest and right, legal or equitable, therein, including terms

4-38  for years.

4-39      2.  [To insure] Insure or provide for the insurance of any

4-40  recreational facility against such risks and hazards as the board may

4-41  deem advisable.

4-42      3.  [To arrange] Arrange or contract for the furnishing by any

4-43  person, agency, association or corporation, public or private, of

4-44  services, privileges, works or facilities for, or in connection with, a

4-45  recreational facility[; and to] , and hire and retain officers, agents

5-1  and employees, including a fiscal adviser, engineers, attorneys, or

5-2  other professional or specialized personnel.

5-3  4.  [To direct] Direct the board of county commissioners, with

5-4  the concurrence of the board, to acquire by the exercise of the power

5-5  of eminent domain any real property which the county fair and

5-6  recreation board may deem necessary for its purposes under NRS

5-7  244A.597 to 244A.655, inclusive, after the adoption by the board of

5-8  a resolution declaring that its acquisition is necessary for such

5-9  purposes. This power [shall] must be exercised in the manner

5-10  provided by any applicable statutory provisions and laws of the

5-11  State of Nevada. Title to property so acquired [shall] must be taken

5-12  in the name of the county.

5-13      5.  [To sell,] Sell, lease, exchange, transfer, assign or otherwise

5-14  dispose of any real or personal property, or any interest therein

5-15  acquired for the purpose of NRS 244A.597 to 244A.655, inclusive,

5-16  including the lease of any recreational facility acquired by the

5-17  county under the provisions of NRS 244A.597 to 244A.655,

5-18  inclusive, which is to be operated and maintained as a public project

5-19  and recreational facility.

5-20      6.  [To fix,] Fix, and from time to time increase or decrease,

5-21  rates, tolls or charges for services or facilities furnished in

5-22  connection with any recreational facility, and [to] take such action

5-23  as necessary or desirable to effect their collection, and, with the

5-24  consent of the board of county commissioners, [to] provide for the

5-25  levy by the board of county commissioners of ad valorem taxes . [,

5-26  the] Except as otherwise provided in section 1 of this act, the

5-27  proceeds [thereof to] of those taxes must be used in connection with

5-28  the recreational facilities.

5-29      7.  [To receive,] Receive, control, invest and order the

5-30  expenditure of any and all [moneys] money and funds pertaining to

5-31  any recreational facility or related properties, including , but not

5-32  limited to , annual grants to the State, the county and incorporated

5-33  cities in the county for capital improvements for recreational

5-34  facilities.

5-35      8.  [To enter] Enter into contracts, leases or other arrangements

5-36  for commercial advertising purposes with any person, partnership or

5-37  corporation.

5-38      9.  [To exercise] Exercise all or any part or combination of the

5-39  powers [herein] granted to such county[,] by this section, except as

5-40  [herein] otherwise provided[.

5-41      10.  To sue] in this section.

5-42      10.  Sue and be sued.

5-43      11.  [To do] Do and perform any and all other acts and things

5-44  necessary, convenient, desirable or appropriate to carry out the

5-45  provisions of NRS 244A.597 to 244A.655, inclusive.

6-1  Sec. 6.  NRS 244A.777 is hereby amended to read as follows:

6-2  244A.777  1.  Any officer charged with the duty of collecting

6-3  taxes shall collect the taxes levied pursuant to NRS 244A.775 at the

6-4  same time and in the same manner, and with like interest and

6-5  penalties, as other taxes are collected. When the tax is collected, he

6-6  shall pay it monthly to the county treasurer . [to the credit of:]

6-7  Except as otherwise provided in section 1 of this act, the tax

6-8  collected must be credited to:

6-9  (a) The district; or

6-10      (b) The metropolitan police department if the operation of the

6-11  system has been delegated to it.

6-12      2.  The tax levied pursuant to this act, with any interest or

6-13  penalties, and the cost of collecting the unpaid tax, penalty or

6-14  interest, are a lien on the property until they are paid. The lien must

6-15  be executed, and has the same priority, as a lien for general taxes.

6-16      Sec. 7.  NRS 268.777 is hereby amended to read as follows:

6-17      268.777  1.  Any officer charged with the duty of collecting

6-18  taxes shall collect the taxes levied pursuant to NRS 268.775 at the

6-19  same time and in the same manner, and with like interest and

6-20  penalties, as other taxes are collected. When the tax is collected, he

6-21  shall pay it monthly to the county treasurer . [to the credit of]

6-22  Except as otherwise provided in section 1 of this act, the tax

6-23  collected must be credited to the district.

6-24      2.  The tax levied pursuant to this act, with any interest or

6-25  penalties, and the cost of collecting the unpaid tax, penalty or

6-26  interest, are a lien on the property until they are paid. The lien must

6-27  be executed, and has the same priority, as a lien for general taxes.

6-28      Sec. 8.  NRS 279.676 is hereby amended to read as follows:

6-29      279.676  1.  Any redevelopment plan may contain a provision

6-30  that the revenue from taxes, if any, levied upon taxable property in

6-31  the redevelopment area each year by or for the benefit of the State,

6-32  any city, county, district or other public corporation, after the

6-33  effective date of the ordinance approving the redevelopment plan,

6-34  remaining after payment is made to the Department of Taxation

6-35  pursuant to section 1 of this act must be divided as follows:

6-36      (a) That portion of the taxes which would be produced by the

6-37  rate upon which the tax is levied each year by or for each of

6-38  the taxing agencies upon the total sum of the assessed value of the

6-39  taxable property in the redevelopment area as shown upon the

6-40  assessment roll used in connection with the taxation of the property

6-41  by the taxing agency, last equalized before the effective date of the

6-42  ordinance, must be allocated to and when collected must be paid

6-43  into the funds of the respective taxing agencies as taxes by or for

6-44  such taxing agencies on all other property are paid. To allocate taxes

6-45  levied by or for any taxing agency or agencies which did not include

7-1  the territory in a redevelopment area on the effective date of the

7-2  ordinance but to which the territory has been annexed or otherwise

7-3  included after the effective date, the assessment roll of the county

7-4  last equalized on the effective date of the ordinance must be used in

7-5  determining the assessed valuation of the taxable property in the

7-6  redevelopment area on the effective date. If property which was

7-7  shown on the assessment roll used to determine the amount of taxes

7-8  allocated to the taxing agencies is transferred to the State and

7-9  becomes exempt from taxation, the assessed valuation of the exempt

7-10  property as shown on that assessment roll must be subtracted from

7-11  the assessed valuation used to determine the amount of revenue

7-12  allocated to the taxing agencies.

7-13      (b) Except as otherwise provided in paragraphs (c) and (d) and

7-14  NRS 540A.265, that portion of the levied taxes each year in excess

7-15  of the amount set forth in paragraph (a) must be allocated to and

7-16  when collected must be paid into a special fund of the

7-17  redevelopment agency to pay the costs of redevelopment and to pay

7-18  the principal of and interest on loans, money advanced to, or

7-19  indebtedness, whether funded, refunded, assumed, or otherwise,

7-20  incurred by the redevelopment agency to finance or refinance, in

7-21  whole or in part, redevelopment. Unless the total assessed valuation

7-22  of the taxable property in a redevelopment area exceeds the total

7-23  assessed value of the taxable property in the redevelopment area as

7-24  shown by the last equalized assessment roll referred to in paragraph

7-25  (a), all of the taxes levied and collected upon the taxable property in

7-26  the redevelopment area must be paid into the funds of the respective

7-27  taxing agencies. When the redevelopment plan is terminated

7-28  pursuant to the provisions of NRS 279.438 and 279.439 and all

7-29  loans, advances and indebtedness, if any, and interest thereon, have

7-30  been paid, all money thereafter received from taxes upon the taxable

7-31  property in the redevelopment area must be paid into the funds of

7-32  the respective taxing agencies as taxes on all other property are paid.

7-33      (c) That portion of the taxes in excess of the amount set forth in

7-34  paragraph (a) that is attributable to a tax rate levied by a taxing

7-35  agency to produce revenues in an amount sufficient to make annual

7-36  repayments of the principal of, and the interest on, any bonded

7-37  indebtedness that was approved by the voters of the taxing agency

7-38  on or after November 5, 1996, must be allocated to and when

7-39  collected must be paid into the debt service fund of that taxing

7-40  agency.

7-41      (d) That portion of the taxes in excess of the amount set forth in

7-42  paragraph (a) that is attributable to a new or increased tax rate levied

7-43  by a taxing agency and was approved by the voters of the taxing

7-44  agency on or after November 5, 1996, must be allocated to and

8-1  when collected must be paid into the appropriate fund of the taxing

8-2  agency.

8-3  2.  Except as otherwise provided in subsection 3, in any fiscal

8-4  year, the total revenue paid to a redevelopment agency must not

8-5  exceed:

8-6  (a) In a municipality whose population is 100,000 or more, an

8-7  amount equal to the combined tax rates of the taxing agencies for

8-8  that fiscal year multiplied by 10 percent of the total assessed

8-9  valuation of the municipality.

8-10      (b) In a municipality whose population is less than 100,000, an

8-11  amount equal to the combined tax rates of the taxing agencies for

8-12  that fiscal year multiplied by 15 percent of the total assessed

8-13  valuation of the municipality.

8-14  If the revenue paid to a redevelopment agency must be limited

8-15  pursuant to paragraph (a) or (b) and the redevelopment agency has

8-16  more than one redevelopment area, the redevelopment agency shall

8-17  determine the allocation to each area. Any revenue which would be

8-18  allocated to a redevelopment agency but for the provisions of this

8-19  section must be paid into the funds of the respective taxing agencies.

8-20      3.  The taxing agencies shall continue to pay to a

8-21  redevelopment agency any amount which was being paid before

8-22  July 1, 1987, and in anticipation of which the agency became

8-23  obligated before July 1, 1987, to repay any bond, loan, money

8-24  advanced or any other indebtedness, whether funded, refunded,

8-25  assumed or otherwise incurred.

8-26      4.  For the purposes of this section, the assessment roll last

8-27  equalized before the effective date of the ordinance approving the

8-28  redevelopment plan is the assessment roll in existence on March 15

8-29  immediately preceding the effective date of the ordinance.

8-30      Sec. 9.  NRS 309.360 is hereby amended to read as follows:

8-31      309.360  1.  The cost and expense of purchasing and acquiring

8-32  property, and of constructing works to carry out the formulated plan

8-33  or plans, or for the improvement or supplementing of existing

8-34  works, except as otherwise provided [herein, shall] in this section,

8-35  must be paid out of the construction fund or general obligation bond

8-36  proceeds.

8-37      2.  [For the purpose of defraying] To defray the organization

8-38  and current expense of the district and of the care, operation,

8-39  maintenance, management, repair, and necessary current

8-40  improvement or replacement of existing works and property,

8-41  including salaries and wages of officers and employees and other

8-42  proper incidental expenditures, the board may fix rates, tolls and

8-43  charges, including , without limiting the foregoing, connection fees,

8-44  use charges and annexation charges, and provide for the collection

8-45  thereof by the district treasurer as operation and maintenance, or

9-1  [some like] a similar designation, or may levy assessments or

9-2  general ad valorem taxes therefor, or for a portion thereof, collecting

9-3  the balance as tolls or charges as aforesaid.

9-4  3.  In addition to the other means for providing revenue for such

9-5  districts, the board [shall have power and authority to] may levy and

9-6  collect general [(]ad valorem[)] taxes on and against all taxable

9-7  real and personal property within the district, such levy and

9-8  collection to be made by the board in conjunction with the county

9-9  and its officers as set forth in this chapter.

9-10      4.  To levy and collect general taxes, the board shall determine,

9-11  in each year, the amount of money necessary to be raised by general

9-12  taxation, taking into consideration other sources of revenue of the

9-13  district, and shall fix a rate of levy which, when levied upon every

9-14  dollar of assessed valuation of taxable property within the district,

9-15  and together with other revenues, will raise the amount required by

9-16  the district annually to supply funds for paying expenses of

9-17  organization and the costs of acquiring, operating and maintaining

9-18  the works and equipment of the district, and promptly to pay in full,

9-19  when due, all interest on and principal of the general obligation

9-20  bonds issued pursuant to NRS 309.332 to 309.339, inclusive. In the

9-21  event of accruing defaults or deficiencies, an additional levy may be

9-22  made as [hereinafter provided.] provided in this section.

9-23      5.  The board shall certify to the board of county

9-24  commissioners, at the same time as fixed by law for certifying

9-25  thereto general tax levies of incorporated cities, the rate so fixed

9-26  with directions that at the time and in the manner required by law

9-27  for levying general taxes for county purposes such board of county

9-28  commissioners shall levy such general tax upon the assessed

9-29  valuation of all taxable property within the district, in addition to

9-30  such other general taxes as may be levied by such board of county

9-31  commissioners at the rate so fixed and determined.

9-32      6.  The board, in certifying annual levies, shall take into

9-33  account such maturing general obligation bonds for the ensuing year

9-34  and interest on such bonds, and deficiencies and defaults of prior

9-35  years, and shall make ample provision for the payment thereof.

9-36      7.  [In case the moneys] If the money produced from such

9-37  levies, together with other revenues of the district, [are] is not

9-38  sufficient punctually to pay the annual installments on such general

9-39  obligation bonds, and interest thereon, and to pay defaults and

9-40  deficiencies, the board shall make such additional levies of general

9-41  taxes as may be necessary for such purposes, and, notwithstanding

9-42  any limitations, such general taxes [shall] must be made and

9-43  continue to be levied until such general obligation bonds of the

9-44  district [shall be] are fully paid.

10-1      8.  The body having authority to levy general taxes within each

10-2  county shall levy the general taxes provided in this chapter.

10-3      9.  All officials charged with the duty of collecting general

10-4  taxes shall collect such general taxes at the time and in the same

10-5  form and manner, and with like interest and penalties, as other

10-6  general taxes are collected and , except as otherwise provided in

10-7  section 1 of this act, when collected , shall pay the [same] amount

10-8  collected to the district ordering [its] the levy and collection[.] of

10-9  the taxes. The payment of such collections [shall] must be made

10-10  monthly to the treasurer of the district and paid into the depository

10-11  thereof to the credit of the district.

10-12     10.  All general taxes levied under this chapter, together with

10-13  interest thereon and penalties for default in payment thereof, and all

10-14  costs of collecting the [same, shall] taxes, interest and penalties

10-15  constitute, until paid, a perpetual lien on and against the property

10-16  taxed[; and such lien shall be] , and the lien is on a parity with the

10-17  tax lien of other general taxes.

10-18     11.  If the general taxes levied are not paid as provided in this

10-19  chapter, the property subject to the tax lien [shall] must be sold and

10-20  the proceeds thereof [shall] must be paid over to the district

10-21  according to the provisions of the laws applicable to general tax

10-22  sales and redemptions.

10-23     12.  Whenever any general obligation indebtedness has been

10-24  incurred by a district, [it shall be lawful for] the board [to] may levy

10-25  general taxes and collect revenue [for the purpose of creating] to

10-26  create a reserve fund in such amount as the board may determine,

10-27  which may be used to meet the general obligations of the district, for

10-28  maintenance and operating charges and depreciation, and provide

10-29  extension of and betterments to the improvements of the district.

10-30     Sec. 10.  NRS 318.118 is hereby amended to read as follows:

10-31     318.118  1.  In the case of a district created wholly or in part

10-32  for exterminating and abating mosquitoes, flies, other insects, rats,

10-33  and liver fluke or fasciola hepatica, the board may:

10-34     (a) Take all necessary or proper steps for the extermination of

10-35  mosquitoes, flies, other insects, rats, or liver fluke or fasciola

10-36  hepatica in the district or in territory not in the district but so

10-37  situated with respect to the district that mosquitoes, flies, other

10-38  insects, rats, or liver fluke or fasciola hepatica from that territory

10-39  migrate or are caused to be carried into the district;

10-40     (b) Subject to the paramount control of any county or city in

10-41  which the district has jurisdiction, abate as nuisances all stagnant

10-42  pools of water and other breeding places for mosquitoes, flies, other

10-43  insects, rats, or liver fluke or fasciola hepatica in the district or in

10-44  territory not in the district but so situated with respect to the district

10-45  that mosquitoes, flies, other insects, rats, or liver fluke or fasciola

11-1  hepatica from that territory migrate or are caused to be carried into

11-2  the district;

11-3      (c) If necessary or proper, in the furtherance of the objects of

11-4  this chapter, build, construct, repair and maintain necessary dikes,

11-5  levees, cuts, canals or ditches upon any land, and acquire by

11-6  purchase, condemnation or by other lawful means, in the name of

11-7  the district, any lands, rights-of-way, easements, property or

11-8  material necessary for any of those purposes;

11-9      (d) Make contracts to indemnify or compensate any owner of

11-10  land or other property for any injury or damage necessarily caused

11-11  by the use or taking of property for dikes, levees, cuts, canals or

11-12  ditches;

11-13     (e) Enter upon without hindrance any lands, within or without

11-14  the district, for the purpose of inspection to ascertain whether

11-15  breeding places of mosquitoes, flies, other insects, rats, or liver

11-16  fluke or fasciola hepatica exist upon those lands;

11-17     (f) Abate public nuisances in accordance with this chapter;

11-18     (g) Ascertain if there has been a compliance with notices to

11-19  abate the breeding of mosquitoes, flies, other insects, rats, or liver

11-20  fluke or fasciola hepatica upon those lands;

11-21     (h) Treat with oil, other larvicidal material, or other chemicals or

11-22  other material any breeding places of mosquitoes, flies, other

11-23  insects, rats, or liver fluke or fasciola hepatica upon those lands;

11-24     (i) Sell or lease any land, rights-of-way, easements, property or

11-25  material acquired by the district; and

11-26     (j) Sell real property pursuant to this subsection to the highest

11-27  bidder at public auction after 5 days’ notice given by publication.

11-28     2.  In connection with the basic power stated in this section, the

11-29  district may:

11-30     (a) Levy annually a general ad valorem property tax of not

11-31  exceeding:

11-32         (1) Fifteen cents on each $100 of assessed valuation of

11-33  taxable property; or

11-34         (2) Twenty cents on each $100 of assessed valuation of

11-35  taxable property if the board of county commissioners of each

11-36  county in which the district is located approves such a tax in excess

11-37  of 15 cents on each $100 of assessed valuation of taxable property.

11-38     (b) Levy a tax in addition to a tax authorized in paragraph (a), if

11-39  the additional tax is authorized by the qualified electors of the

11-40  district, as provided in subsections 4 to 7, inclusive.

11-41     3.  [The] Except as otherwise provided in section 1 of this act,

11-42  the proceeds of any tax levied pursuant to the provisions of this

11-43  section must be used for purposes pertaining to the basic purpose

11-44  stated in this section, including, without limitation, the

11-45  establishment and maintenance of:

12-1      (a) A cash-basis fund of not exceeding in any fiscal year 60

12-2  percent of the estimated expenditures for the fiscal year to defray

12-3  expenses between the beginning of the fiscal year and the respective

12-4  times tax proceeds are received in the fiscal year; and

12-5      (b) An emergency fund of not exceeding in any fiscal year 25

12-6  percent of the estimated expenditures for the fiscal year to defray

12-7  unusual and unanticipated expenses incurred during epidemics or

12-8  threatened epidemics from diseases from sources which the district

12-9  may exterminate or abate.

12-10     4.  Whenever it appears to the board of a district authorized to

12-11  exercise the basic power stated in subsection 1 that the amount of

12-12  money required during an ensuing fiscal year will exceed the

12-13  amount that can be raised by a levy permitted by paragraph (a) of

12-14  subsection 2, the board may:

12-15     (a) At a special election or the next primary or general election

12-16  submit to the qualified electors of the district a question of whether

12-17  a tax shall be voted for raising the additional money;

12-18     (b) Provide the form of the ballot for the election, which must

12-19  contain the words “Shall the district vote a tax to raise the additional

12-20  sum of ........?” or words equivalent thereto;

12-21     (c) Provide the form of the notice of the election and provide for

12-22  the notice to be given by publication; and

12-23     (d) Arrange other details in connection with the election.

12-24     5.  A special election may be held only if the board determines,

12-25  by a unanimous vote, that an emergency exists. The determination

12-26  made by the board is conclusive unless it is shown that the board

12-27  acted with fraud or a gross abuse of discretion. An action to

12-28  challenge the determination made by the board must be commenced

12-29  within 15 days after the board’s determination is final. As used in

12-30  this subsection, “emergency” means any unexpected occurrence or

12-31  combination of occurrences which requires immediate action by the

12-32  board to prevent or mitigate a substantial financial loss to the district

12-33  or to enable the board to provide an essential service to the residents

12-34  of the district.

12-35     6.  Except as otherwise provided in this chapter:

12-36     (a) The secretary of the district shall give notice of the election

12-37  by publication and shall arrange such other details in connection

12-38  with the election as the board may direct;

12-39     (b) The election board officers shall conduct the election in the

12-40  manner prescribed by law for the holding of general elections and

12-41  shall make their returns to the secretary of the district; and

12-42     (c) The board shall canvass the returns of the election at any

12-43  regular or special meeting held within 5 days following the date of

12-44  the election, or at such later time as the returns are available for

12-45  canvass, and shall declare the results of the election.

13-1      7.  If a majority of the qualified electors of the district who

13-2  voted on any proposition authorizing the additional tax voted in

13-3  favor of the proposition, and the board so declares the result of the

13-4  election:

13-5      (a) The district board shall report the result to the board of

13-6  county commissioners of the county in which the district is situated,

13-7  stating the additional amount of money required to be raised. If the

13-8  district is in more than one county , the additional amount must be

13-9  prorated for each county by the district board in the same way that

13-10  the district’s original total estimate of money is prorated, and the

13-11  district board shall furnish the board of county commissioners and

13-12  auditor of each county a written statement of the apportionment for

13-13  that county . [; and]

13-14     (b) The board of county commissioners of each county receiving

13-15  the written statement shall, at the time of levying county taxes, levy

13-16  an additional tax upon all the taxable property of the district in the

13-17  county sufficient to raise the amount apportioned to that county for

13-18  the district.

13-19     8.  The district shall not:

13-20     (a) Borrow money except for medium-term obligations pursuant

13-21  to chapter 350 of NRS;

13-22     (b) Levy special assessments; or

13-23     (c) Fix any rates, fees or other charges except as otherwise

13-24  provided in this section.

13-25     9.  The district may determine to cause an owner of any real

13-26  property to abate any nuisance pertaining to the basic power stated

13-27  in this section, after a hearing on a proposal for such an abatement

13-28  and notice thereof by mail addressed to the last known owner or

13-29  owners of record at his or their last known address or addresses, as

13-30  ascertained from any source the board deems reliable, or in the

13-31  absence of the abatement within a reasonable period fixed by the

13-32  board, to cause the district to abate the nuisance, as follows:

13-33     (a) At the hearing the district board shall redetermine whether

13-34  the owner must abate the nuisance and prevent its recurrence, and

13-35  shall specify a time within which the work must be completed;

13-36     (b) If the nuisance is not abated within the time specified in the

13-37  notice or at the hearing, the district board shall abate the nuisance by

13-38  destroying the larvae or pupae, or otherwise, by taking appropriate

13-39  measures to prevent the recurrence of further breeding;

13-40     (c) The cost of abatement must be repaid to the district by the

13-41  owner;

13-42     (d) The money expended by the district in abating a nuisance or

13-43  preventing its recurrence is a lien upon the property on which the

13-44  nuisance is abated or its recurrence prevented;

14-1      (e) Notice of the lien must be filed and recorded by the district

14-2  board in the office of the county recorder of the county in which the

14-3  property is situated within 6 months after the first item of

14-4  expenditure by the board;

14-5      (f) An action to foreclose the lien must be commenced within 6

14-6  months after the filing and recording of the notice of lien;

14-7      (g) The action must be brought by the district board in the name

14-8  of the district;

14-9      (h) When the property is sold, enough of the proceeds to satisfy

14-10  the lien and the costs of foreclosure must be paid to the district and

14-11  the surplus, if any, must be paid to the owner of the property if

14-12  known, and if not known, must be paid into the court in which the

14-13  lien was foreclosed for the use of the owner if ascertained; and

14-14     (i) The lien provisions of this section do not apply to the

14-15  property of any county, city, district or other public corporation,

14-16  except that the governing body of the county, city, district or other

14-17  public corporation shall repay to any district exercising the basic

14-18  power stated in subsection 1 the amount expended by the district

14-19  upon any of its property pursuant to this chapter upon presentation

14-20  by the district board of a verified claim or bill.

14-21     Sec. 11.  NRS 318.240 is hereby amended to read as follows:

14-22     318.240  1.  The body having authority to levy taxes within

14-23  each county shall levy the taxes provided in this chapter.

14-24     2.  All officials charged with the duty of collecting taxes shall

14-25  collect such taxes at the time and in the same form and manner, and

14-26  with like interest and penalties, as other taxes are collected and ,

14-27  when collected , shall pay the [same] amount collected to the

14-28  district ordering [its] the levy and collection[. The] of the taxes.

14-29  Except as otherwise provided in section 1 of this act, the payment

14-30  of such collections [shall] must be made monthly to the treasurer of

14-31  the district and paid into the depository thereof to the credit of the

14-32  district.

14-33     3.  All taxes levied under this chapter, together with interest

14-34  thereon and penalties for default in payment thereof, and all costs of

14-35  collecting the [same, shall] the taxes, interest and penalties

14-36  constitute, until paid, a perpetual lien on and against the property

14-37  taxed[; and such lien shall be] , and the lien is on a parity with the

14-38  tax lien of other general taxes.

14-39     Sec. 12.  NRS 350.095 is hereby amended to read as follows:

14-40     350.095  1.  At the first tax levy following the creation of any

14-41  medium-term indebtedness, the governing board of any local

14-42  government shall, if necessary, levy a tax sufficient to pay the

14-43  medium-term indebtedness. The tax must be designated “County of

14-44  ................ Special Tax,” “City of ................ Special Tax,” “Town of

14-45  ................ Special Tax,” “................ School District Special Tax,”

15-1  “................ Agricultural Association Special Tax,” or “................

15-2  District Special Tax,” as the case may be, the proceeds of which ,

15-3  after deducting any payment required to be made to the

15-4  Department of Taxation pursuant to section 1 of this act, must be

15-5  placed in a medium-term debt service fund in the treasury of the

15-6  county or city, or in a medium-term debt service fund in the county

15-7  treasury in the cases of towns, school districts, irrigation districts,

15-8  special districts or agricultural associations, to be used solely to

15-9  redeem the medium-term indebtedness for which the tax is levied.

15-10     2.  The treasurer of any county [is authorized,] may, upon

15-11  receipt of a written resolution of the governing board of any local

15-12  government for which a special tax fund is maintained, [to] transfer

15-13  the money remaining in the medium-term debt service fund of that

15-14  local government to the general fund of that local government after

15-15  payment in full of the indebtedness and the interest thereon.

15-16     Sec. 13.  NRS 354.59815 is hereby amended to read as

15-17  follows:

15-18     354.59815  1.  In addition to the allowed revenue from taxes

15-19  ad valorem determined pursuant to NRS 354.59811, the board of

15-20  county commissioners may levy a tax ad valorem on all taxable

15-21  property in the county at a rate not to exceed 5 cents per $100 of the

15-22  assessed valuation of the county.

15-23     2.  [The] Except as otherwise provided in section 1 of this act,

15-24  the board of county commissioners shall direct the county treasurer

15-25  to distribute quarterly the proceeds of any tax levied pursuant to the

15-26  provisions of subsection 1 among the county and the cities and

15-27  towns within that county in the proportion that the supplemental

15-28  city-county relief tax distribution factor of each of those local

15-29  governments for the 1990-1991 fiscal year bears to the sum of the

15-30  supplemental city-county relief tax distribution factors of all of the

15-31  local governments in the county for the 1990-1991 fiscal year.

15-32     3.  The board of county commissioners shall not reduce the rate

15-33  of any tax levied pursuant to the provisions of subsection 1 without

15-34  the approval of each of the local governments that receives a portion

15-35  of the tax, except that, if a local government declines to receive its

15-36  portion of the tax in a particular year the levy may be reduced by the

15-37  amount that local government would have received.

15-38     Sec. 14.  NRS 354.59817 is hereby amended to read as

15-39  follows:

15-40     354.59817  1.  In addition to the allowed revenue from taxes

15-41  ad valorem determined pursuant to NRS 354.59811, upon the

15-42  approval of a majority of the registered voters of a county voting

15-43  upon the question, the board of county commissioners may levy a

15-44  tax ad valorem on all taxable property in the county at a rate not to

15-45  exceed 15 cents per $100 of the assessed valuation of the county. A

16-1  tax must not be levied pursuant to this section for more than 10

16-2  years.

16-3      2.  [The] Except as otherwise provided in section 1 of this act,

16-4  the board of county commissioners shall direct the county treasurer

16-5  to distribute quarterly the proceeds of any tax levied pursuant to the

16-6  provisions of this section among the county and the cities and towns

16-7  within that county in the proportion that the supplemental city-

16-8  county relief tax distribution factor of each of those local

16-9  governments for the 1990-1991 fiscal year bears to the sum of the

16-10  supplemental city-county relief tax distribution factors of all the

16-11  local governments in the county for the 1990-1991 fiscal year.

16-12     3.  The board of county commissioners shall not reduce the rate

16-13  of any tax levied pursuant to the provisions of this section without

16-14  the approval of each of the local governments that receives a portion

16-15  of the tax, except that, if a local government declines to receive its

16-16  portion of the tax in a particular year the levy may be reduced by the

16-17  amount that local government would have received.

16-18     4.  The governing body of each local government that receives a

16-19  portion of the revenue from the tax levied pursuant to this section

16-20  shall establish a separate capital projects fund for the purposes set

16-21  forth in this section. All interest and income earned on the money in

16-22  the fund must also be deposited in the fund. The money in the fund

16-23  may only be used for:

16-24     (a) The purchase of capital assets including land, improvements

16-25  to land and major items of equipment;

16-26     (b) The construction or replacement of public works; and

16-27     (c) The renovation of existing governmental facilities, not

16-28  including normal recurring maintenance.

16-29  The money in the fund must not be used to finance the issuance or

16-30  the repayment of bonds or other obligations, including medium-term

16-31  obligations and installment-purchase agreements.

16-32     5.  Money may be retained in the fund for not more than 10

16-33  years to allow the funding of projects without the issuance of bonds

16-34  or other obligations. For the purpose of determining the length of

16-35  time a deposit of money has been retained in the fund, all money

16-36  withdrawn from the fund shall be deemed to be taken on a first-in,

16-37  first-out basis. No money in the fund at the end of the fiscal year

16-38  may revert to any other fund, nor may the money be a surplus for

16-39  any other purpose than those specified in this section.

16-40     6.  The annual budget and audit report of each local government

16-41  must specifically identify this fund and must indicate in detail the

16-42  projects that have been funded with money from the fund. Any

16-43  planned accumulation of the money in the fund must also be

16-44  specifically identified.

17-1      7.  The projects on which money raised pursuant to this section

17-2  will be expended must be approved by the voters in the question

17-3  submitted pursuant to subsection 1 or in a separate question

17-4  submitted on the ballot at a general or special election.

17-5      Sec. 15.  NRS 354.59818 is hereby amended to read as

17-6  follows:

17-7      354.59818  1.  In addition to the allowed revenue from taxes

17-8  ad valorem determined pursuant to NRS 354.59811, the boards of

17-9  county commissioners of at least two counties may levy a tax ad

17-10  valorem on all taxable property in their respective counties at a rate

17-11  not to exceed 5 cents per $100 of the assessed valuation of each

17-12  county to pay the costs of operating a regional facility.

17-13     2.  Counties that levy a tax ad valorem pursuant to subsection 1

17-14  may enter into an interlocal agreement or interlocal contract to

17-15  create an administrative entity to operate a regional facility.

17-16     3.  [The] Except as otherwise provided in section 1 of this act,

17-17  the revenue of a tax collected pursuant to this section must be

17-18  remitted on the first day of the first month of each calendar quarter

17-19  to:

17-20     (a) If the regional facility is operated by a county, the treasurer

17-21  of the county; or

17-22     (b) If the regional facility is operated by an administrative entity,

17-23  the administrative entity.

17-24     4.  By the end of each fiscal year, the board of county

17-25  commissioners of each county that levies a tax pursuant to this

17-26  section must determine the rate of tax required to produce revenue

17-27  in an amount which is sufficient to pay the operating costs of the

17-28  regional facility for the ensuing fiscal year. When calculating a rate

17-29  pursuant to this section, the board of county commissioners of each

17-30  county shall consider the amount of money remaining in the fund

17-31  created pursuant to NRS 354.59819, if such a fund is created, unless

17-32  the amount of money remaining in the fund is 10 percent or less of

17-33  the revenue deposited for the current fiscal year.

17-34     Sec. 16.  NRS 354.6116 is hereby amended to read as follows:

17-35     354.6116  A local government, except a school district, that

17-36  receives revenue from taxes ad valorem from a lessee or user of

17-37  property which is taxable pursuant to NRS 361.157 or 361.159 shall

17-38  , except as otherwise provided in section 1 of this act, deposit the

17-39  revenue in or transfer the revenue to one or more of the funds

17-40  established by the local government pursuant to NRS 354.6113 or

17-41  354.6115 and use that revenue only for the purposes authorized by

17-42  those sections if the revenue was received in:

17-43     1.  A fiscal year after the fiscal year the taxes were owed; or

18-1      2.  The fiscal year the taxes are owed and the taxes were

18-2  excluded from the estimate of revenue from taxes ad valorem for the

18-3  local government pursuant to NRS 354.597.

18-4      Sec. 17.  NRS 379.021 is hereby amended to read as follows:

18-5      379.021  1.  Whenever in any county a petition or petitions

18-6  praying for the formation of a county library district and the

18-7  establishment of a public library therein setting forth the boundaries

18-8  of the proposed library district, certified by the district judge of any

18-9  judicial district as being signed by 10 percent of the taxpayers or by

18-10  taxpayers representing 10 percent of the taxable property in the

18-11  proposed county library district, as shown by the last preceding

18-12  assessment roll of the county, is presented to the board of county

18-13  commissioners of the county in which the territory of the proposed

18-14  county library district is situated, accompanied by an affidavit or

18-15  affidavits of one or more of the signers thereof that the signatures

18-16  thereto are genuine, the board of county commissioners shall, at its

18-17  next regular meeting after the petition or petitions are so presented:

18-18     (a) Pass a resolution to the effect that a county library district

18-19  with properly defined boundaries is to be established and cause to be

18-20  published a notice thereof in a newspaper of general circulation

18-21  within the district once a week for a period of 2 weeks; and

18-22     (b) Allow 30 days after the first publication of the notice during

18-23  which all taxpayers of the district in which the district library is to

18-24  be situated have the right to file protests with the county clerk.

18-25     2.  If the aggregate of protests is less than 10 percent of the

18-26  taxpayers voting in the last general election, the board of county

18-27  commissioners shall order the creation of the county library district

18-28  and the establishment of a public library therein and levy taxes in

18-29  support and continued maintenance of the library in accordance with

18-30  subsection 5.

18-31     3.  If the aggregate of protests is more than 10 percent of the

18-32  taxpayers voting in the last general election, the board of county

18-33  commissioners shall proceed no further with reference to the

18-34  establishment of a county library district without submitting the

18-35  question to the voters at a primary or general election.

18-36     4.  If the majority of votes cast at the election is against the

18-37  establishment of the county library district, the question is lost and

18-38  the board of county commissioners shall proceed no further. If the

18-39  majority of votes is in favor of the county library district, the board

18-40  of county commissioners shall, within 10 days after the election,

18-41  order the creation of the county library district and establishment of

18-42  a public library therein.

18-43     5.  Upon the creation of a county library district and

18-44  establishment of a public library therein, the board of county

18-45  commissioners shall, at the next time for levying taxes and in each

19-1  year thereafter, at the time and in the manner other taxes are levied,

19-2  levy a tax upon all taxable property in the county library district to

19-3  create and maintain a fund known as the library fund.

19-4      6.  [All] Except as otherwise provided by section 1 of this act,

19-5  all money received by the county treasurer pursuant to subsection 5

19-6  and NRS 379.026 may be transferred to a separate account

19-7  established and administered by the trustees of a district library in

19-8  accordance with the provisions of NRS 354.603.

19-9      Sec. 18.  NRS 379.0227 is hereby amended to read as follows:

19-10     379.0227  1.  Upon the establishment of a consolidated library

19-11  district, the board of county commissioners shall, at the next time

19-12  for levying taxes and in each year thereafter, at the time and in the

19-13  manner other taxes are levied, levy a tax upon all taxable property in

19-14  the consolidated library district for the purpose of creating and

19-15  maintaining a fund known as the fund for the consolidated library.

19-16     2.  [All] Except as otherwise provided in section 1 of this act,

19-17  all money received by the county treasurer pursuant to subsection 1

19-18  and NRS 379.026 may be transferred to a separate account

19-19  established and administered by the trustees of a consolidated

19-20  library district in accordance with the provisions of NRS 354.603.

19-21     Sec. 19.  NRS 380.130 is hereby amended to read as follows:

19-22     380.130  1.  Whenever it appears to the board of county

19-23  commissioners of any county having a law library that for any

19-24  reason any debt incurred in the purchase and establishment of the

19-25  library has not been fully paid or materially reduced with the money

19-26  provided by the provisions of NRS 380.110, within the period of 5

19-27  years immediately preceding, the board of county commissioners

19-28  may, at the next annual tax levy, levy a special tax upon all taxable

19-29  property within the county, both real and personal sufficient,

19-30  together with the revenue which will result from application of the

19-31  rate to the net proceeds of minerals, to raise a sum which will

19-32  discharge any such indebtedness, but no more. [The] Except as

19-33  otherwise provided in section 1 of this act, the money must be

19-34  placed in the law library fund in the county treasury and must be

19-35  used for the payment of the indebtedness and for no other purpose.

19-36     2.  In lieu of the levy of a special tax as provided in subsection

19-37  1, the board of county commissioners of any county having a law

19-38  library may, in the discretion of the board of county commissioners,

19-39  transfer from the general funds of the county to the law library fund

19-40  a sufficient sum of money to pay any debts incurred in the purchase

19-41  and establishment and maintenance of the library, which has not

19-42  been fully paid or materially reduced with the money provided by

19-43  the provisions of NRS 380.110, within the period of 5 years

19-44  immediately preceding March 1, 1959.

 

20-1      Sec. 20.  NRS 380.140 is hereby amended to read as follows:

20-2      380.140  1.  When any law library established under the

20-3  provisions of this chapter[,] is uninsured and destroyed by fire or by

20-4  other public calamity, the board of county commissioners of the

20-5  county in which such library was situated shall, at the next time that

20-6  other tax levies are made, levy a special tax upon all taxable

20-7  property within the county, sufficient to raise a sum which will

20-8  discharge any indebtedness owing for books so destroyed and a

20-9  further sum sufficient to replace the library or to provide one

20-10  substantially like it.

20-11     2.  [The] Except as otherwise provided in section 1 of this act,

20-12  the proceeds derived from such a special tax levy must be placed in

20-13  the law library fund in the county treasury and drawn upon for the

20-14  purpose authorized.

20-15     Sec. 21.  NRS 404.020 is hereby amended to read as follows:

20-16     404.020  1.  When the board of county commissioners deems

20-17  it expedient, the board may levy a property tax not to exceed one-

20-18  fourth of 1 percent on all the property in the county, annually, to be

20-19  levied, assessed and collected as other taxes, and assigned by the

20-20  board of county commissioners to the road funds of the several road

20-21  districts, as the board may deem for the best interest of the county.

20-22     2.  When a majority of the property owners of any road district

20-23  [shall] petition the board of county commissioners for an additional

20-24  special tax for the benefit of the road district, the board of county

20-25  commissioners shall levy a tax on all property within the district, at

20-26  a rate not to exceed $3 on each $1,000 valuation, which [shall] ,

20-27  except as otherwise provided in section 1 of this act, must be paid

20-28  into the county treasury for the road fund of the district.

20-29     Sec. 22.  NRS 404.075 is hereby amended to read as follows:

20-30     404.075  In road districts in counties polling not less than 1,800

20-31  votes and not more than 2,999 votes, the board of county

20-32  commissioners may levy a property tax on property within the road

20-33  district of not more than 30 cents on each $100 of assessed valuation

20-34  for the maintenance and repair of roads within the road district.

20-35  [The] Except as otherwise provided in section 1 of this act, the

20-36  proceeds of the tax [shall] must be placed in the road district fund of

20-37  the district in which the tax is levied, and [shall] must be used

20-38  exclusively for the maintenance and repair of roads within the

20-39  district.

20-40     Sec. 23.  NRS 428.050 is hereby amended to read as follows:

20-41     428.050  1.  In addition to the tax levied pursuant to NRS

20-42  428.185 and 428.285 and any tax levied pursuant to NRS 450.425,

20-43  the board of county commissioners of a county shall, at the time

20-44  provided for the adoption of its final budget, levy an ad valorem tax

20-45  to provide aid and relief to those persons coming within the purview

21-1  of this chapter. In a county whose population is 400,000 or more,

21-2  this levy must not exceed that adopted for the purposes of this

21-3  chapter for the fiscal year ending June 30, 1971, diminished by 12.3

21-4  cents for each $100 of assessed valuation. In a county whose

21-5  population is less than 400,000 , the rate of the tax must be

21-6  calculated to produce for this purpose not more than the amount of

21-7  money allocated pursuant to NRS 428.295.

21-8      2.  The board of county commissioners of any county in which

21-9  there was no levy adopted for the purposes of this chapter for the

21-10  fiscal year ending June 30, 1971, may request that the Nevada Tax

21-11  Commission establish a maximum rate for the levy of taxes ad

21-12  valorem by the county to provide aid and relief pursuant to this

21-13  chapter.

21-14     3.  No county may expend or contract to expend for that aid and

21-15  relief a sum in excess of [that provided by] the revenue it is entitled

21-16  to receive from the maximum ad valorem levy set forth in

21-17  subsection 1 of this section and NRS 428.185, 428.285 and 450.425,

21-18  or established pursuant to subsection 2, together with such outside

21-19  resources as it may receive from third persons, including, but not

21-20  limited to, expense reimbursements, grants-in-aid or donations

21-21  lawfully attributable to the county indigent fund.

21-22     4.  Except as otherwise provided in this subsection, no interfund

21-23  transfer, medium-term obligation procedure or contingency transfer

21-24  may be made by the board of county commissioners to provide

21-25  resources or appropriations to a county indigent fund in excess of

21-26  those which may be otherwise lawfully provided pursuant to

21-27  subsections 1, 2 and 3 of this section and NRS 428.185, 428.285 and

21-28  450.425. If the health of indigent persons in the county is placed in

21-29  jeopardy and there is a lack of money to provide necessary medical

21-30  care under this chapter, the board of county commissioners may

21-31  declare an emergency and provide additional money for medical

21-32  care from whatever sources may be available.

21-33     Sec. 24.  NRS 428.175 is hereby amended to read as follows:

21-34     428.175  1.  The Fund for Hospital Care to Indigent Persons is

21-35  hereby created as a special revenue fund for the purposes described

21-36  in NRS 428.115 to 428.255, inclusive.

21-37     2.  [All] Except as otherwise provided in section 1 of this act,

21-38  all money collected or recovered pursuant to NRS 428.115 to

21-39  428.255, inclusive, and the interest earned on the money in the Fund

21-40  must be deposited for credit to the Fund. Claims against the Fund

21-41  must be paid on claims approved by the Board.

21-42     Sec. 25.  NRS 428.185 is hereby amended to read as follows:

21-43     428.185  1.  In addition to the taxes levied pursuant to NRS

21-44  428.050 and 428.285 and any tax levied pursuant to NRS 450.425,

22-1  the board of county commissioners of each county shall levy an ad

22-2  valorem tax at a rate which must be calculated by:

22-3      (a) First multiplying the tax rate of 1.5 cents on each $100 of

22-4  assessed valuation by the assessed valuation of all taxable property

22-5  in this state, including new real property, possessory interests and

22-6  mobile homes, during the next fiscal year.

22-7      (b) Then subtracting the amount of unencumbered money in the

22-8  Fund on May 1 of the current fiscal year.

22-9      (c) Then setting the rate so that the revenue from the tax does

22-10  not exceed the amount resulting from the calculations made in

22-11  paragraphs (a) and (b).

22-12     2.  The tax so levied and its proceeds must be excluded in

22-13  computing the maximum amount of money which the county is

22-14  permitted to receive from taxes ad valorem and the highest

22-15  permissible rate of such taxes.

22-16     3.  [The] Except as otherwise provided in section 1 of this act,

22-17  the proceeds of this tax must be remitted in the manner provided for

22-18  in NRS 361.745 to the State Controller for credit to the Fund.

22-19     Sec. 26.  NRS 428.275 is hereby amended to read as follows:

22-20     428.275  1.  The board of county commissioners of a county

22-21  shall before July 1, 1985, by ordinance, create in the county treasury

22-22  a fund to be designated as the fund for medical assistance to

22-23  indigent persons.

22-24     2.  The money in the fund must be used for reimbursement, as

22-25  provided in NRS 428.335 and 428.345, of any unpaid charges for

22-26  medical care furnished to an indigent person who falls sick in the

22-27  county other than care furnished on account of an injury suffered in

22-28  a motor vehicle accident.

22-29     3.  [All] Except as otherwise provided in section 1 of this act,

22-30  all money collected or recovered pursuant to this section and NRS

22-31  428.285, and the interest earned on the money in the fund , must be

22-32  deposited for credit to the fund. Claims against the fund must be

22-33  paid on claims approved by the board of county commissioners.

22-34  Any money remaining in the fund at the end of any fiscal year does

22-35  not revert to the county general fund.

22-36     Sec. 27.  NRS 450.660 is hereby amended to read as follows:

22-37     450.660  1.  At the time of making the levy of county taxes for

22-38  that year, each board of trustees shall levy a tax sufficient, together

22-39  with the revenue which will result from application of the rate to the

22-40  net proceeds of minerals, to raise the amount so budgeted upon any

22-41  real and personal property that is subject to taxation within the

22-42  boundaries of the district. Any tax levied on interstate or intercounty

22-43  telephone lines, power lines and other public utility lines pursuant to

22-44  this section must be based upon valuations as established by the

23-1  Nevada Tax Commission pursuant to the provisions of NRS

23-2  361.315 to 361.330, inclusive.

23-3      2.  When levied, the tax must be:

23-4      (a) Entered upon the assessment rolls of each county that is

23-5  included within the district; and

23-6      (b) Collected in the same manner as state and county taxes.

23-7      3.  [When] Except as otherwise provided in section 1 of this

23-8  act, when the tax is collected it must be:

23-9      (a) Placed in the treasury of the county in which the district

23-10  hospital is located;

23-11     (b) Credited to the current expense fund of the district; and

23-12     (c) Used only for the purpose for which it was raised.

23-13     Sec. 28.  NRS 473.050 is hereby amended to read as follows:

23-14     473.050  1.  For the consideration and approval of the district

23-15  board of directors, the State Forester Firewarden shall annually:

23-16     (a) Prepare a budget estimating the amount of money which will

23-17  be needed to defray the expenses of the district organized under the

23-18  provisions of NRS 473.020 and 473.030.

23-19     (b) Determine the amount of a special tax sufficient to raise the

23-20  sum estimated to be necessary. The amount of the tax to be collected

23-21  for the purposes of this section must not exceed, in any 1 year, 1

23-22  percent of the assessed value of the property described in

23-23  subsection 2.

23-24     2.  When so determined, the State Forester Firewarden shall

23-25  certify the amount of the estimated sum and the estimated tax to the

23-26  board of county commissioners in the county or counties wherein

23-27  the district or portion thereof is located. At the time of making the

23-28  levy of county taxes for that year, the board of county

23-29  commissioners may levy the tax certified, or a tax determined by the

23-30  board of county commissioners to be sufficient for the purpose,

23-31  upon all the real property, together with improvements thereon, and

23-32  all property valued by the Nevada Tax Commission pursuant to

23-33  NRS 361.320, 361.323 or 361.325 and similar intracounty

23-34  properties in the district within its county.

23-35     3.  If levied the tax must be assessed and collected in the same

23-36  manner, at the same time and by the same officers as are state and

23-37  county property taxes, and must be paid to the county treasurer.

23-38  [The] Except as otherwise provided in section 1 of this act, the

23-39  county treasurer shall keep the money in a separate fund designated

23-40  by district name and it must be used only for fire protection

23-41  purposes.

23-42     4.  Any tax money or county general fund money provided for

23-43  support of the district may be used to provide structural as well as

23-44  forest or watershed fire protection if deemed necessary. All funds

23-45  must be expended in accordance with an annual budget prepared by

24-1  the State Forester Firewarden and approved by the board of

24-2  directors. The money so provided must be disbursed by the county

24-3  treasurer to the responsible protecting agencies in accordance with

24-4  the budget. All claims must be:

24-5      (a) Certified by a responsible officer of the protecting agency.

24-6      (b) Subject to approval and audit as are other claims against the

24-7  agency.

24-8      (c) Subject to inspection and audit by the State Forester

24-9  Firewarden and the board of county commissioners.

24-10     5.  Any money budgeted for forest and watershed protection

24-11  must be deposited in the State Treasury to the credit of the Division

24-12  of Forestry Account within the State General Fund and may be

24-13  disbursed by the State Forester Firewarden in accordance with the

24-14  district budget, and [shall] must be used for the sole purpose of the

24-15  prevention and suppression of fires in such organized fire protection

24-16  districts in accordance with state law and regulations.

24-17     Sec. 29.  NRS 474.200 is hereby amended to read as follows:

24-18     474.200  1.  At the time of making the levy of county taxes for

24-19  that year, the boards of county commissioners shall levy the tax

24-20  certified upon all property, both real and personal, subject to

24-21  taxation within the boundaries of the district. Any tax levied on

24-22  interstate or intercounty telephone lines, power lines and other

24-23  public utility lines as authorized in this section must be based upon

24-24  valuations as established by the Nevada Tax Commission pursuant

24-25  to the provisions of NRS 361.315 to 361.330, inclusive.

24-26     2.  When levied, the tax must be entered upon the assessment

24-27  rolls and collected in the same manner as state and county taxes.

24-28     3.  When the tax is collected it must be placed in the treasury of

24-29  the county in which the greater portion of the district is located, to

24-30  the credit of the current expense fund of the district, and , except as

24-31  otherwise provided in section 1 of this act, may be used only for the

24-32  purpose for which it was raised.

24-33     Sec. 30.  NRS 474.515 is hereby amended to read as follows:

24-34     474.515  1.  An annual general [(]ad valorem[)] tax must be

24-35  levied upon all property, both real and personal, subject to taxation

24-36  within the district and collected by the district sufficient to pay the

24-37  interest on and the principal of the general obligation securities of

24-38  the district as the same become due.

24-39     2.  [The] Except as otherwise provided in section 1 of this act,

24-40  the proceeds of the taxes are specially appropriated to the payment

24-41  of principal and interest.

24-42     3.  Such appropriation must not be repealed nor the taxes

24-43  postponed or diminished until the principal and interest have been

24-44  wholly paid.

25-1      4.  The payment of securities, the levy of taxes, and the

25-2  appropriation of the proceeds thereof must be in the manner

25-3  delineated in NRS 350.592 to 350.602, inclusive, and other

25-4  provisions of the Local Government Securities Law supplemental

25-5  thereto.

25-6      Sec. 31.  NRS 539.6365 is hereby amended to read as follows:

25-7      539.6365  1.  The body having authority to levy taxes within

25-8  each county shall levy the general [(]ad valorem[)] taxes provided

25-9  in this chapter. All officials charged with the duty of collecting taxes

25-10  shall collect such taxes at the time and in the form and manner and

25-11  with like interest and penalties as other general [(]ad valorem[)]

25-12  taxes are collected and, when collected, shall pay the [same]

25-13  amount collected to the district ordering [its] the levy and collection

25-14  [. The] of the taxes. Except as otherwise provided in section 1 of

25-15  this act, the payment of such collections [shall] must be made

25-16  monthly to the treasurer of the district and paid into the depository

25-17  thereof to the credit of the district.

25-18     2.  All taxes levied under this chapter, together with interest

25-19  thereon and penalties for default in payment thereof and all costs of

25-20  collecting the [same, shall, until paid,] taxes, interest and penalties

25-21  constitute a perpetual lien on and against the property taxed[, and

25-22  such lien shall be] , and the lien is on a parity with the tax lien of

25-23  other general taxes, and no sale of such property to enforce any

25-24  general tax or other lien [shall extinguish] extinguishes the

25-25  perpetual lien of such district taxes.

25-26     Sec. 32.  NRS 543.630 is hereby amended to read as follows:

25-27     543.630  1.  The body having authority to levy taxes within

25-28  each county shall levy the taxes provided in NRS 543.170 to

25-29  543.830, inclusive.

25-30     2.  All officials charged with the duty of collecting taxes shall

25-31  collect those taxes at the time and in the same form and manner, and

25-32  with like interest and penalties, as other taxes are collected and ,

25-33  when collected , shall pay the taxes to the district ordering its levy

25-34  and collection. [The] Except as otherwise provided in section 1 of

25-35  this act, the payment of the collections must be made monthly to the

25-36  treasurer of the district and paid into the depository thereof to the

25-37  credit of the district.

25-38     3.  All taxes levied under NRS 543.170 to 543.830, inclusive,

25-39  together with interest thereon and penalties for default in payment

25-40  thereof, and all costs of collecting the taxes constitute, until paid, a

25-41  perpetual lien on and against the property taxed, and the lien is on a

25-42  parity with the tax lien of other general taxes.

25-43     Sec. 33.  NRS 543.650 is hereby amended to read as follows:

25-44     543.650  1.  [The] Except as otherwise provided in section 1

25-45  of this act, the proceeds of all taxes and charges levied or imposed

26-1  for the support of the district and all other revenues received for its

26-2  account from any source must be deposited in the regional fund for

26-3  the control of floods. No money may be drawn from the fund except

26-4  for the use of the district.

26-5      2.  Whenever any indebtedness has been incurred by a district,

26-6  the board may also levy taxes and collect revenue [for the purpose

26-7  of creating] to create a reserve fund in such amount as the board

26-8  may determine, which , except as otherwise provided in section 1 of

26-9  this act, may only be used to meet the obligations of the district, for

26-10  maintenance and operating charges and depreciation, and to provide

26-11  extension of and betterments to the improvements of the district.

26-12     3.  The board shall not use money in the regional fund for the

26-13  control of floods or the reserve fund:

26-14     (a) For the construction, operation, maintenance, extension or

26-15  repair of streets, highways or bridges, except as authorized pursuant

26-16  to NRS 543.170 to 543.830, inclusive; or

26-17     (b) To supplement the budget of the county in which the district

26-18  is located.

26-19     Sec. 34.  NRS 549.020 is hereby amended to read as follows:

26-20     549.020  1.  The Director of the Agricultural Extension

26-21  Department of the Public Service Division of the University and

26-22  Community College System of Nevada shall prepare and submit to

26-23  the board of county commissioners, for each county participating, an

26-24  annual financial budget covering the county, state and federal funds

26-25  cooperating in the cost of educational, research, outreach and

26-26  service programs pertaining to agriculture, community development,

26-27  health and nutrition, horticulture, personal and family development,

26-28  and natural resources in the rural and urban communities in the State

26-29  of Nevada.

26-30     2.  The budget must be adopted by the board of county

26-31  commissioners and certified as a part of the annual county budget,

26-32  and the county tax levy provided for agricultural extension work in

26-33  the annual county budget must include a levy of not less than 1 cent

26-34  on each $100 of taxable property. If the proceeds of the county tax

26-35  levy of 1 cent are insufficient to meet the county’s share of the

26-36  cooperative agricultural extension work, as provided in the

26-37  combined annual financial budget, the board of county

26-38  commissioners may, by unanimous vote, levy an additional tax so

26-39  that the total in no instance exceeds 5 cents on each $100 of the

26-40  county tax rate.

26-41     3.  [The] Except as otherwise provided in section 1 of this act,

26-42  the proceeds of such a tax must be placed in the agricultural

26-43  extension fund in each county treasury and must be paid out on

26-44  claims drawn by the agricultural extension agent of the county as

26-45  designated by the Director of the Agricultural Extension Department

27-1  of the Public Service Division of the University and Community

27-2  College System of Nevada, when approved by the Director and

27-3  countersigned by the Treasurer of the University and Community

27-4  College System of Nevada.

27-5      4.  A record of all such claims approved and paid, segregated by

27-6  counties, must be kept by the Treasurer of the University and

27-7  Community College System of Nevada. The cost of maintaining the

27-8  record must be paid from state funds provided for by this chapter.

27-9      5.  The state’s cooperative share of the cost of such agricultural

27-10  extension work, as entered in the budget described in this section,

27-11  must not be more than [a sum] an amount equal to the proceeds of 1

27-12  cent of such county tax rate . [; but when] If the proceeds of a 1-cent

27-13  tax rate are insufficient to carry out the provisions of the budget

27-14  previously adopted, the Director of the Agricultural Extension

27-15  Department of the Public Service Division of the University and

27-16  Community College System of Nevada [is authorized to] may

27-17  supplement the state’s cooperative share from the funds as may be

27-18  made available in the Public Service Division Fund of the

27-19  University and Community College System of Nevada.

27-20     Sec. 35.  Section 15 of the Airport Authority Act for Washoe

27-21  County, being chapter 474, Statutes of Nevada 1977, at page 972, is

27-22  hereby amended to read as follows:

27-23     Sec. 15.  1.  The body having authority to levy taxes

27-24  within each county shall levy the taxes provided in this act.

27-25     2.  All officials charged with the duty of collecting taxes

27-26  shall collect the taxes at the time and in the same form and

27-27  manner, and with like interest and penalties, as other taxes are

27-28  collected and , when collected , shall pay the [same] amount

27-29  collected to the Authority. [The] Except as otherwise

27-30  provided in section 1 of this act, the payment of such

27-31  collections [shall] must be made monthly to the Treasurer of

27-32  the Authority and paid into the depository thereof to the credit

27-33  of the Authority.

27-34     3.  All taxes levied under this act, together with interest

27-35  thereon and penalties for default in payment thereof, and all

27-36  costs of collecting such taxes, interest and penalties

27-37  constitute, until paid, a perpetual lien on and against the

27-38  property taxed , [;] and the lien [shall be] is on a parity with

27-39  the tax lien of other general taxes.

27-40     Sec. 36.  Section 7A.190 of the Charter of the City of Reno,

27-41  being chapter 460, Statutes of Nevada 1979, as amended by chapter

27-42  577, Statutes of Nevada 1981, at page 1241, is hereby amended to

27-43  read as follows:

27-44     Sec. 7A.190  After the effective date of the ordinance ,

27-45  [(]including any supplemental ordinance adopted pursuant to

28-1  section 7A.185 , [)] unconditionally ordering the undertaking

28-2  and providing for financing by tax increment, the revenue

28-3  from any taxes levied upon taxable property in the tax

28-4  increment area each year by or for the benefit of the State, the

28-5  City and any public body remaining after payment is made

28-6  to the Department of Taxation pursuant to section 1 of this

28-7  act must be divided as follows:

28-8      1.  That portion of the taxes which would be produced by

28-9  the rate upon which the tax is levied each year by or for each

28-10  of those taxing agencies upon the total sum of the assessed

28-11  value of the taxable property in the tax increment area as

28-12  shown upon the assessment roll used in connection with the

28-13  taxation of the property by the taxing agency, last equalized

28-14  before the effective date of the ordinance, must be allocated

28-15  to and when collected must be paid into the funds of the

28-16  respective taxing agencies as taxes by or for the taxing

28-17  agencies as taxes on all other property are paid.

28-18     2.  The portion of the levied taxes each year in excess of

28-19  that amount must be allocated to and , when collected , must

28-20  be paid into the tax increment account pertaining to the

28-21  undertaking to pay the bond requirements of loans, money

28-22  advanced to, or indebtedness, whether funded, refunded,

28-23  assumed[,] or otherwise[,] incurred by , the City to finance

28-24  or refinance, in whole or in part, the undertaking. Unless the

28-25  total assessed valuation of the taxable property in the tax

28-26  increment area exceeds the total assessed value of the taxable

28-27  property in the area as shown by the last equalized assessment

28-28  roll referred to in subsection 1, all of the taxes levied and

28-29  collected upon the taxable property in the area must be paid

28-30  into the funds of the respective taxing agencies. When the

28-31  loans, advances and indebtedness, if any, and interest thereon,

28-32  have been paid, all money thereafter received from taxes

28-33  upon the taxable property in the area must be paid into the

28-34  funds of the respective taxing agencies as taxes on all other

28-35  property are paid.

28-36  For purposes of this section, the last equalized assessment roll

28-37  referred to in subsection 1 is the assessment roll in existence

28-38  on the 15th day of March immediately preceding the effective

28-39  date of the ordinance.

28-40     Sec. 37.  Section 15 of the Airport Authority Act for Battle

28-41  Mountain, being chapter 458, Statutes of Nevada 1983, as amended

28-42  by chapter 97, Statutes of Nevada 1985, at page 364, is hereby

28-43  amended to read as follows:

28-44     Sec. 15.  1.  All officials charged with the duty of

28-45  collecting taxes shall collect the taxes at the time and in the

29-1  same form and manner, and with like interest and penalties,

29-2  as other taxes are collected and , when collected , shall pay

29-3  the same to the Authority. [The] Except as otherwise

29-4  provided in section 1 of this act, the payment of such

29-5  collections must be made monthly to the Treasurer of the

29-6  Authority and paid into the depository thereof to the credit of

29-7  the Authority.

29-8      2.  All taxes levied under this act, together with interest

29-9  thereon and penalties for default in payment thereof, and all

29-10  costs of collecting such taxes, interest and penalties

29-11  constitute, until paid, a perpetual lien on and against the

29-12  property taxed , [;] and the lien is on a parity with the tax lien

29-13  of other general taxes.

29-14     Sec. 38.  Section 9 of the Moapa Valley Water District Act,

29-15  being chapter 477, Statutes of Nevada 1983, at page 1267, is hereby

29-16  amended to read as follows:

29-17     Sec. 9.  1.  The board may levy and collect general ad

29-18  valorem taxes on all taxable property within the district, but

29-19  only for the payment of principal and interest on its general

29-20  obligations. Such a levy and collection must be made in

29-21  conjunction with Clark County in the manner prescribed in

29-22  this section.

29-23     2.  The board shall determine the amount of money

29-24  necessary to be raised by taxation for a particular year in

29-25  addition to other sources of revenue of the District. The board

29-26  then shall fix a rate of levy which, when applied to the

29-27  assessed valuation of all taxable property within the District,

29-28  will produce an amount, when combined with other revenues

29-29  of the District, sufficient to pay, when due, all principal of

29-30  and interest on general obligations of the District and any

29-31  defaults or deficiencies relating thereto.

29-32     3.  In accordance with and in the same manner required

29-33  by the law applicable to incorporated cities, the board shall

29-34  certify to the Board of County Commissioners of Clark

29-35  County the rate of levy fixed pursuant to subsection 2. The

29-36  board shall instruct the County to levy a tax upon all taxable

29-37  property in the District in accordance with such rate at the

29-38  time and in the manner required by law for levying of taxes

29-39  for county purposes.

29-40     4.  The proper official or authority of Clark County, upon

29-41  behalf of the district, shall levy and collect the district tax

29-42  specified in subsection 3. Such a tax must be collected in the

29-43  same manner, including interest and penalties, as other taxes

29-44  collected by the county. [When] Except as otherwise

29-45  provided in section 1 of this act, when collected, the tax must

30-1  be paid to the district in monthly installments for deposit in

30-2  the appropriate district depository.

30-3      5.  If the taxes levied are not paid, the property subject to

30-4  the tax lien must be sold and the proceeds of the sale paid to

30-5  the District in accordance with the law applicable to tax sales

30-6  and redemptions.

30-7      Sec. 39.  Section 8.230 of the Charter of the City of Las Vegas,

30-8  being chapter 517, Statutes of Nevada 1983, at page 1429, is hereby

30-9  amended to read as follows:

30-10     Sec. 8.230  After the effective date of the ordinance

30-11  which unconditionally orders the undertaking and provides

30-12  for the tax increment financing, the revenue from any tax

30-13  which is levied upon the taxable property in the tax increment

30-14  area each year by or for the benefit of the State, the City and

30-15  any public body remaining after payment is made to the

30-16  Department of Taxation pursuant to section 1 of this act

30-17  must be divided as follows:

30-18     1.  That portion of the taxes which would be produced by

30-19  the rate upon which the tax is levied each year by or for each

30-20  of the taxing agencies upon the total sum of the assessed

30-21  value of the taxable property in the tax increment area, as is

30-22  shown on the assessment roll which is used in connection

30-23  with the taxation of the property by the taxing agency, as that

30-24  roll was last equalized before the effective date of the

30-25  ordinance, must be allocated to and, when the taxes are

30-26  collected, paid into the funds of the respective taxing agencies

30-27  as taxes by or for the taxing agencies as the taxes on all other

30-28  property are paid.

30-29     2.  That portion of the levied taxes each year which are in

30-30  excess of that amount must be allocated to and, when the

30-31  taxes are collected, paid into the tax increment account which

30-32  pertains to the undertaking to pay the bond requirements of

30-33  any loan or any money which was advanced to, or any

30-34  indebtedness, whether it is funded, refunded, assumed or

30-35  otherwise incurred by, the City to finance or refinance, in

30-36  whole or in part, the undertaking. Until the total assessed

30-37  valuation of the taxable property in the tax increment area

30-38  exceeds the total assessed value of the taxable property in the

30-39  area, as shown by the last equalized assessment roll which is

30-40  referred to in subsection 1, all of the taxes which are levied

30-41  and collected upon the taxable property in the area must be

30-42  paid into the funds of the respective taxing agencies. When

30-43  the loans, advances and indebtedness, if any, and interest

30-44  thereon, have been paid, all of the money which is thereafter

30-45  received from taxes upon the taxable property in the area

31-1  must be paid into the funds of the respective taxing agencies

31-2  as the taxes on all other property are paid.

31-3      3.  For the purposes of this section, the last equalized

31-4  assessment roll which is referred to in subsection 1 is the

31-5  assessment roll which was in existence on the 15th day of

31-6  April which immediately precedes the effective date of the

31-7  ordinance which unconditionally orders the undertaking and

31-8  provides for the tax increment financing.

31-9      Sec. 40.  Section 7A.230 of the Charter of the City of North

31-10  Las Vegas, being chapter 584, Statutes of Nevada 1983, at page

31-11  1859, is hereby amended to read as follows:

31-12     Sec. 7A.230  After the effective date of the ordinance

31-13  which unconditionally orders the undertaking and provides

31-14  for the tax increment financing, the revenue from any tax

31-15  which is levied upon the taxable property in the tax increment

31-16  area each year by or for the benefit of the State, the City and

31-17  any public body remaining after payment is made to the

31-18  Department of Taxation pursuant to section 1 of this act

31-19  must be divided as follows:

31-20     1.  That portion of the taxes which would be produced by

31-21  the rate upon which the tax is levied each year by or for each

31-22  of the taxing agencies upon the total sum of the assessed

31-23  value of the taxable property in the tax increment area, as is

31-24  shown on the assessment roll which is used in connection

31-25  with the taxation of the property by the taxing agency, as that

31-26  roll was last equalized before the effective date of the

31-27  ordinance, must be allocated to and, when the taxes are

31-28  collected, paid into the funds of the respective taxing agencies

31-29  as taxes by or for the taxing agencies as the taxes on all other

31-30  property are paid.

31-31     2.  That portion of the levied taxes each year which are in

31-32  excess of that amount must be allocated to and, when the

31-33  taxes are collected, paid into the tax increment account which

31-34  pertains to the undertaking to pay the bond requirements of

31-35  any loan or any money which was advanced to, or any

31-36  indebtedness, whether it is funded, refunded, assumed or

31-37  otherwise incurred by, the City to finance or refinance, in

31-38  whole or in part, the undertaking. Until the total assessed

31-39  valuation of the taxable property in the tax increment area

31-40  exceeds the total assessed value of the taxable property in the

31-41  area, as shown by the last equalized assessment roll which is

31-42  referred to in subsection 1, all of the taxes which are levied

31-43  and collected upon the taxable property in the area must be

31-44  paid into the funds of the respective taxing agencies. When

31-45  the loans, advances and indebtedness, if any, and interest

32-1  thereon, have been paid, all of the money which is thereafter

32-2  received from taxes upon the taxable property in the area

32-3  must be paid into the funds of the respective taxing agencies

32-4  as the taxes on all other property are paid.

32-5      3.  For the purposes of this section, the last equalized

32-6  assessment roll which is referred to in subsection 1 is the

32-7  assessment roll which was in existence on the 15th day of

32-8  April which immediately precedes the effective date of the

32-9  ordinance which unconditionally orders the undertaking and

32-10  provides for the tax increment financing.

32-11     Sec. 41.  Section 10 of the Carson Water Subconservancy

32-12  District Act, being chapter 621, Statutes of Nevada 1989, as last

32-13  amended by chapter 189, Statutes of Nevada 1999, at page 922, is

32-14  hereby amended to read as follows:

32-15     Sec. 10.  1.  The Carson Water Subconservancy

32-16  District, as expanded to include the urban area of Carson

32-17  City, is hereby expanded to include that portion of Churchill

32-18  County within the Carson River hydrologic basin. The assets

32-19  and liabilities of the existing District become the assets and

32-20  liabilities of the newly formed District on July 1, 1999.

32-21     2.  The Carson Water Subconservancy District shall be

32-22  deemed to have been created pursuant to chapter 541 of NRS,

32-23  with the same powers and duties, and subject to the same

32-24  limitations as a water conservancy district created pursuant to

32-25  that chapter except that the provisions of this act supersede

32-26  the provisions of chapter 541 of NRS where the provisions of

32-27  that chapter conflict with the express provisions of this act.

32-28     3.  The Board of Directors of the Carson Water

32-29  Subconservancy District consists of 11 members to be

32-30  appointed as follows:

32-31     (a) Two members who are residents of Carson City

32-32  appointed by the Board of Supervisors of Carson City;

32-33     (b) Two members who are residents of Lyon County

32-34  appointed by the Board of County Commissioners of Lyon

32-35  County;

32-36     (c) Five members who are residents of Douglas County,

32-37  at least two of whom must represent agricultural interests in

32-38  the county, appointed by the Board of County Commissioners

32-39  of Douglas County; and

32-40     (d) Two members who are residents of Churchill County

32-41  appointed by the Board of County Commissioners of

32-42  Churchill County.

32-43  No action may be taken by the Board without the affirmative

32-44  vote of at least six members.

33-1      4.  The Board of Directors may levy a tax upon all

33-2  taxable property within the Carson Water Subconservancy

33-3  District at a rate of not more than 3 cents on each $100 of

33-4  assessed valuation for carrying out the activities of the

33-5  District. The tax must be collected in the manner provided in

33-6  chapter 541 of NRS. The limitations in chapter 354 of NRS

33-7  upon revenue from taxes ad valorem do not apply to revenue

33-8  received from a tax levied pursuant to this subsection.

33-9      5.  The Board of Directors may issue general or special

33-10  obligations to carry out the activities of the District,

33-11  including, without limitation, the acquisition of water rights

33-12  and the acquisition, construction or completion of

33-13  waterworks, facilities, flood control or drainage projects or

33-14  other projects in accordance with NRS 350.500 to 350.720,

33-15  inclusive. Any general obligations issued pursuant to this

33-16  subsection must comply with the provisions of NRS 350.020.

33-17  The provisions of NRS 541.340 to 541.370, inclusive, do not

33-18  apply to obligations issued pursuant to this subsection.

33-19     6.  The Board of Directors may pledge:

33-20     (a) Any money received from the proceeds of the tax

33-21  imposed pursuant to subsection 4;

33-22     (b) The gross or net revenues derived from water rights,

33-23  waterworks, facilities, flood control or drainage projects or

33-24  other projects; and

33-25     (c) The special assessments collected by the district for

33-26  maintaining and operating waterworks, facilities, flood

33-27  control or drainage projects and other projects,

33-28  for the payment of general or special obligations issued

33-29  pursuant to subsection 5. For the purposes of subsection 3 of

33-30  NRS 350.020 and NRS 350.500 to 350.720, inclusive, money

33-31  pledged by the Board pursuant to this subsection shall be

33-32  deemed to be pledged revenue of the project.

33-33     7.  The Carson Water Subconservancy District shall not

33-34  acquire water rights, or other property for the purpose of

33-35  obtaining the appurtenant water rights, through the exercise

33-36  of the power of eminent domain.

33-37     8.  Carson City and each county located in part or in

33-38  whole within the Carson Water Subconservancy District may

33-39  establish a special district consisting of all or any portion of

33-40  the land within the boundaries of the local government. The

33-41  governing body of the local government is ex officio the

33-42  Board of Directors of the District. Each special district may

33-43  levy a tax upon all taxable property within its boundaries at a

33-44  rate of not more than 7 cents on each $100 of assessed

33-45  valuation. The tax must be collected in the same manner as

34-1  other taxes ad valorem collected by the local government.

34-2  [The] Except as otherwise provided in section 1 of this act,

34-3  the revenue from the tax must be used to allow the district to

34-4  plan, construct, maintain and operate waterworks, facilities,

34-5  flood control or drainage projects or other projects, and to

34-6  obtain water and water rights for the benefit of the district.

34-7  The limitations in chapter 354 of NRS upon revenue from

34-8  taxes ad valorem do not apply to revenue received from a tax

34-9  levied pursuant to this subsection. A district for which a tax is

34-10  levied pursuant to this subsection is not entitled to receive any

34-11  distribution of supplemental city-county relief tax. Districts

34-12  established pursuant to this subsection may enter into

34-13  cooperative agreements pursuant to chapter 277 of NRS

34-14  concerning the management of the waterworks or resources.

34-15     9.  The Carson Water Subconservancy District may, for

34-16  the payment of general or special obligations issued pursuant

34-17  to subsection 5, pledge any money received from the

34-18  proceeds of a tax imposed by a special district established

34-19  pursuant to subsection 8 if:

34-20     (a) The Carson Water Subconservancy District and the

34-21  special district established pursuant to subsection 8 have

34-22  entered into a cooperative agreement pursuant to chapter 277

34-23  of NRS; and

34-24     (b) The cooperative agreement authorizes the Carson

34-25  Water Subconservancy District to pledge the money received

34-26  from the proceeds of that tax.

34-27     Sec. 42.  Section 12 of the Airport Authority Act for Carson

34-28  City, being chapter 844, Statutes of Nevada 1989, at page 2027, is

34-29  hereby amended to read as follows:

34-30     Sec. 12.  1.  Any officer charged with the duty of

34-31  collecting taxes shall collect the taxes levied pursuant to this

34-32  act at the same time and in the same manner, and with like

34-33  interest and penalties, as other taxes are collected. [When]

34-34  Except as otherwise provided in section 1 of this act, when

34-35  the tax is collected, he shall pay it to the same body, which

34-36  shall pay it to the Treasurer of the Board each month for

34-37  deposit.

34-38     2.  The tax levies pursuant to this act, with any interest or

34-39  penalties, and the cost of collecting the unpaid tax, penalty or

34-40  interest, are a lien on the property until they are paid. The lien

34-41  must be executed, and has the same priority, as a lien for

34-42  general taxes.

 

 

35-1      Sec. 43.  Section 33 of the Local Government Tax Act of 1991,

35-2  being chapter 491, Statutes of Nevada 1991, at page 1449, is hereby

35-3  amended to read as follows:

35-4      Sec. 33.  1.  Except as otherwise provided in section 34

35-5  of this act, the board of county commissioners of Churchill,

35-6  Elko, Humboldt, Washoe and Lander counties and the board

35-7  of supervisors of Carson City may levy a tax ad valorem on

35-8  the assessed valuation of all taxable property in the county.

35-9      2.  Before levying a tax pursuant to the provisions of

35-10  subsection 1, the governing body shall hold a public hearing

35-11  to allow members of the public to present their opinions

35-12  concerning the tax. The governing body shall publish notice

35-13  of the hearing not less than 5 nor more than 10 days before

35-14  the date of the hearing in a newspaper of general circulation

35-15  in the county. The notice must be at least equal in size to one-

35-16  quarter of a normal newspaper page.

35-17     3.  The provisions of NRS 354.59811 do not apply to a

35-18  tax levied pursuant to the provisions of this section and the

35-19  tax must not be considered in determining the allowed

35-20  revenue from taxes ad valorem for the county or any local

35-21  government therein.

35-22     4.  Notwithstanding the provisions of NRS 279.676, no

35-23  portion of the taxes levied pursuant to this section may be

35-24  distributed to a redevelopment agency.

35-25     5.  [The] Except as otherwise provided in section 1 of

35-26  this act, the county treasurer shall deposit the proceeds of the

35-27  tax levied pursuant to the provisions of this section monthly

35-28  with the State Treasurer for credit to the tax distribution fund

35-29  for the county in which it was collected.

35-30     Sec. 44.  Section 11 of the Virgin Valley Water District Act,

35-31  being chapter 100, Statutes of Nevada 1993, at page 167, is hereby

35-32  amended to read as follows:

35-33     Sec. 11.  1.  The board may levy and collect general ad

35-34  valorem taxes on all taxable property within the District, but

35-35  only for the payment of principal and interest on its general

35-36  obligations. Such a levy and collection must be made in

35-37  conjunction with Clark County in the manner prescribed in

35-38  this section.

35-39     2.  The board shall determine the amount of money

35-40  necessary to be raised by taxation for a particular year in

35-41  addition to other sources of revenue of the district. The board

35-42  then shall fix a rate of levy which, when applied to the

35-43  assessed valuation of all taxable property within the District,

35-44  will produce an amount, when combined with other revenues

35-45  of the District, sufficient to pay, when due, all principal of

36-1  and interest on general obligations of the District and any

36-2  defaults or deficiencies relating thereto.

36-3      3.  In accordance with and in the same manner required

36-4  by the law applicable to incorporated cities, the board shall

36-5  certify to the Board of County Commissioners of Clark

36-6  County the rate of levy fixed pursuant to subsection 2. The

36-7  board shall instruct the County to levy a tax upon all taxable

36-8  property in the District in accordance with such rate at the

36-9  time and in the manner required by law for levying of taxes

36-10  for county purposes.

36-11     4.  The proper officer or authority of Clark County, upon

36-12  behalf of the District, shall levy and collect the district tax

36-13  specified in subsection 3. Such a tax must be collected in the

36-14  same manner, including interest and penalties, as other taxes

36-15  collected by the county. [When] Except as otherwise

36-16  provided by section 1 of this act, when collected, the tax

36-17  must be paid to the District in monthly installments for

36-18  deposit in the appropriate district depository.

36-19     5.  If the taxes levied are not paid, the property subject to

36-20  the tax lien must be sold and the proceeds of the sale paid to

36-21  the District in accordance with the law applicable to tax sales

36-22  and redemptions.

36-23     Sec. 45.  Section 12 of the Local Government Tax Act of 1993,

36-24  being chapter 475, Statutes of Nevada 1993, at page 1954, is hereby

36-25  amended to read as follows:

36-26     Sec. 12.  1.  Except as otherwise provided in section 14

36-27  of this act, the Board of County Commissioners of Douglas,

36-28  Esmeralda, Lincoln, Lyon, Mineral, Nye, Pershing, Storey

36-29  and White Pine Counties may levy a tax ad valorem on the

36-30  assessed valuation of all taxable property in the county.

36-31     2.  Before levying a tax pursuant to the provisions of

36-32  subsection 1, the governing body shall hold a public hearing

36-33  to allow members of the public to present their opinions

36-34  concerning the tax. The governing body shall publish notice

36-35  of the hearing not less than 5 nor more than 10 days before

36-36  the date of the hearing in a newspaper of general circulation

36-37  in the county. The notice must be at least equal in size to one-

36-38  quarter of a normal newspaper page.

36-39     3.  The provisions of NRS 354.59811 do not apply to a

36-40  tax levied pursuant to the provisions of this section and the

36-41  tax must not be considered in determining the allowed

36-42  revenue from taxes ad valorem for the county or any local

36-43  government therein.

37-1      4.  Notwithstanding the provisions of NRS 279.676, no

37-2  portion of the taxes levied pursuant to this section may be

37-3  distributed to a redevelopment agency.

37-4      5.  [The] Except as otherwise provided in section 1 of

37-5  this act, the county treasurer shall deposit the proceeds of the

37-6  tax levied pursuant to the provisions of this section monthly

37-7  with the State Treasurer for credit to the tax distribution fund

37-8  for the county in which it was collected.

37-9      Sec. 46.  This act becomes effective on January 1, 2004.

 

37-10  H