Senate Bill No. 465–Committee on Taxation

 

CHAPTER..........

 

AN ACT relating to education; making certain changes to the method of calculating the amount of the basic governmental services tax to be distributed to a county school district; and providing other matters properly relating thereto.

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

 

    Section 1. NRS 482.181 is hereby amended to read as follows:

    482.181  1.  Except as otherwise provided in subsection 5,

after deducting the amount withheld by the Department and the

amount credited to the Department pursuant to subsection 6 of NRS

482.180, the Department shall certify monthly to the State Board of

Examiners the amount of the basic and supplemental governmental

services taxes collected for each county by the Department and its

agents during the preceding month, and that money must be

distributed monthly as provided in this section.

    2.  Any supplemental governmental services tax collected for a

county must be distributed only to the county, to be used as

provided in NRS 371.045 and 371.047.

    3.  The distribution of the basic governmental services tax

received or collected for each county must be made to the county

school district within each county before any distribution is made to

a local government, special district or enterprise district. For the

purpose of calculating the amount of the basic governmental

services tax to be distributed to the county school district, the taxes

levied by each local government, special district and enterprise

district are the product of its certified valuation, determined

pursuant to subsection 2 of NRS 361.405, and its tax rate,

established pursuant to NRS 361.455 for the fiscal year beginning

on July 1, 1980, except that the tax rate for school districts,

including the rate attributable to a district’s debt service, is the rate

established pursuant to NRS 361.455 for the fiscal year beginning

on July 1, 1978, but if[, in any fiscal year, the sum of] the rate

attributable to a district’s debt service in [that] any fiscal year [and

any rate levied for capital projects pursuant to NRS 387.3285 in that

fiscal year] is greater than its rate for the fiscal year beginning on

July 1, 1978, the higher rate must be used to determine the amount

attributable to debt service.

    4.  After making the distributions set forth in subsection 3, the

remaining money received or collected for each county must be

deposited in the Local Government Tax Distribution Account

created by NRS 360.660 for distribution to local governments,

special districts and enterprise districts within each county pursuant

to the provisions of NRS 360.680 and 360.690.

    5.  An amount equal to any basic governmental services tax

distributed to a redevelopment agency in the fiscal year 1987-1988

must continue to be distributed to that agency as long as it exists but

must not be increased.

    6.  The Department shall make distributions of the basic

governmental services tax directly to county school districts.

    7.  As used in this section:

    (a) “Enterprise district” has the meaning ascribed to it in

NRS 360.620.

    (b) “Local government” has the meaning ascribed to it in

NRS 360.640.

    (c) “Received or collected for each county” means:

        (1) For the basic governmental services tax collected on

vehicles subject to the provisions of chapter 706 of NRS, the

amount determined for each county based on the following

percentages:

 

Carson City1.07 percentLincoln3.12 percent

Churchill5.21 percent     Lyon. 2.90 percent

Clark22.54 percent        Mineral2.40 percent

Douglas2.52 percent       Nye... 4.09 percent

Elko. 13.31 percent        Pershing7.00 percent

Esmeralda2.52 percent    Storey  .19 percent

Eureka3.10 percent        Washoe12.24 percent

Humboldt8.25 percent    White Pine5.66 percent

Lander3.88 percent

 

        (2) For all other basic and supplemental governmental

services tax received or collected by the Department, the amount

attributable to each county based on the county of registration of the

vehicle for which the tax was paid.

    (d) “Special district” has the meaning ascribed to it in

NRS 360.650.

    Sec. 2.  The amendatory provisions of section 1 of this act do

not apply to the distribution of any proceeds of the basic

governmental services tax collected during a fiscal year beginning

before July 1, 2003.

    Sec. 3.  1.  The amendatory provisions of section 1 of this act

do not apply to modify, directly or indirectly, any taxes levied or

revenues pledged in such a manner as to impair adversely any

outstanding obligations of a local government, special district or

enterprise district, including, without limitation, bonds, medium-

term financing, letters of credit and any other financial obligation,

until all such obligations have been discharged in full or provision

for their payment and redemption has been fully made.

    2.  As used in this section:

    (a) “Enterprise district” has the meaning ascribed to it in

NRS 360.620.

    (b) “Local government” has the meaning ascribed to it in

NRS 360.640.

    (c) “Special district” has the meaning ascribed to it in

NRS 360.650.

    Sec. 4.  This act becomes effective on July 1, 2003.

 

²⁰~~~~~⁰³