Senate Bill No. 334–Senator Hardy

 

CHAPTER..........

 

AN ACT relating to metropolitan police departments; authorizing a metropolitan police committee on fiscal affairs under certain circumstances to propose to the registered voters of the taxing district the question of whether an additional ad valorem tax shall be levied on all taxable property within the taxing district for the support of the metropolitan police department for the purpose of employing additional police officers; and providing other matters properly relating thereto.

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

 

    Section 1. Chapter 280 of NRS is hereby amended by adding

thereto the provisions set forth as sections 2, 3 and 4 of this act.

    Sec. 2.  “Taxing district” means a district created pursuant to

NRS 280.262.

    Sec. 3.  1.  The committee may, with the consent of the

governing body of each participating political subdivision and the

debt management commission in the participating county, propose

to the registered voters of the taxing district, at a county general

election, the question of whether an additional ad valorem tax

shall be levied on all taxable property within the taxing district for

the support of the department for the purpose of employing

additional police officers.

    2.  The question submitted to the voters must include

information regarding:

    (a) The initial ad valorem tax rate and the method for

determining the ad valorem tax rate for each fiscal year; and

    (b) The rate of the proposed additional property tax stated in

dollars and cents per $100 assessed valuation, the purpose of the

proposed additional property tax, the duration of the proposed

additional property tax and an estimate established by the

committee of the increase in the amount of property taxes that an

owner of a new home with a fair market value of $100,000 will pay

per year as a result of the passage of the question.

    3.  For the purposes of NRS 350.011 to 350.0165, inclusive, a

committee shall be deemed a municipality or a governing body of

a municipality.

    Sec. 4.  If the voters of the taxing district approve the levy of

an additional ad valorem tax pursuant to section 3 of this act:

    1.  The board of county commissioners of the county in which

the taxing district is located shall impose the tax annually at the

rate approved by the voters;

    2.  A county officer charged with the duty of collecting ad

valorem taxes shall collect the tax in the same form and manner,

and with the same interest and penalties, as other ad valorem taxes

are collected, and shall pay all revenue generated by the tax,

including all interest and penalties, to the department upon

collection; and

    3.  The committee shall authorize the department to use the

proceeds only for the purpose of employing additional police

officers and the incurrence of related costs.

    Sec. 5.  NRS 280.020 is hereby amended to read as follows:

    280.020  As used in this chapter, unless the context otherwise

requires, the words and terms defined in NRS 280.030 to 280.095,

inclusive, and section 2 of this act have the meanings ascribed to

them in those sections.

    Sec. 6.  NRS 280.262 is hereby amended to read as follows:

    280.262  1.  In each county in which a metropolitan police

department is established, there is hereby created a taxing district

consisting of:

    (a) The area within the boundaries of each incorporated city

which participates in the department; and

    (b) The area of the county outside the boundaries of any

incorporated city.

    2.  A taxing district must not be used for any purpose not

specifically authorized by the provisions of this chapter.

    3.  The boundary of the taxing district must not be altered or

abolished as a result of the withdrawal of a participating political

subdivision from the department or the dissolution of the department

in such a manner as to impair any outstanding bonds or other

obligations that are payable from or secured by a pledge of a tax

imposed in the taxing district until those bonds or other obligations

have been discharged in full.

    Sec. 7.  Any tax that may be imposed pursuant to this act is not

subject to the limitation provided in NRS 354.59811 and does not

affect the amounts distributable to a participating political

subdivision from the Local Government Tax Distribution Account

pursuant to NRS 360.600 to 360.740, inclusive.

    Sec. 8.  This act becomes effective upon passage and approval.

 

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