MINUTES OF MEETING

      ASSEMBLY COMMITTEE ON TAXATION

 

      Sixty-seventh Session

      April 15, 1993

 

 

 

The Assembly Committee on Taxation was called to order by Chairman Robert E. Price at 1:53 p.m., Thursday, April 15, 1993, in Room 332 of the Legislative Building, Carson City, Nevada.  Exhibit A is the Meeting Agenda, Exhibit B is the Attendance Roster.

 

 

COMMITTEE MEMBERS PRESENT:

 

      Mr. Robert E. Price, Chairman

      Mrs. Myrna T. Williams, Vice Chairman

      Mr. Rick C. Bennett

      Mr. Peter G. Ernaut

      Mr.  Ken L. Haller

      Mrs. Joan A. Lambert

      Mr. John W. Marvel

      Mr. Roy Neighbors

      Mr. John B. Regan

      Mr. Michael A. Schneider

      Mr. Larry L. Spitler

 

COMMITTEE MEMBERS ABSENT:

 

      None 

 

GUEST LEGISLATORS PRESENT:

 

      None

 

STAFF MEMBERS PRESENT:

 

      Mr. Ted Zuend, Deputy Fiscal Analyst, Legislative Counsel Bureau

 

OTHERS PRESENT:

 

      Carole Vilardo, Nevada Taxpayer's Association

      John Pappageorge, representing Clark County

 

Chairman Price opened testimony on AB 438. 

 

ASSEMBLY BILL 438 -     Revises provisions of Senate Bill No. 307 of this session to limit authorization for creating and financing park districts to certain larger counties.  (BDR S-1900)

 

Ted Zuend, Deputy Fiscal Analyst, Legislative Counsel Bureau, provided committee members with a Bill Explanation for AB 438 attached hereto marked Exhibit C.

 

Carole Vilardo, Nevada Taxpayer's Association, spoke in support of AB 438, the trailer bill of SB 307.  She explained AB 438 was drafted as a result of two possible flaws that existed in SB 307.  Ms. Vilardo elucidated SB 307 established a 10 percent assessed valuation to be used for the district.  She said hospital districts, airport districts, city and county rates existed in larger cities that were allowed.  She proceeded stating SB 307 in theory would allow the larger cities to bond up to 147 percent of assessed valuation. 

 

Ms. Vilardo conveyed the second flaw contained in SB 307 was the bill created a taxing district the people could vote on, but after the initial vote the elected officials could change the boundaries as well as the projects.  She said the Taxpayer's Association felt that was inequitable. 

 

Ms. Vilardo expressed her appreciation to the Taxation Committee for approving the request for an interim committee to examine the methods and mechanisms of taxation.  Ms. Vilardo respectfully requested the committee to pass AB 438 so the "flaws" would not be available to all of the counties and would isolate SB 307 to Clark County only.  The passage of AB 438 would allow the opportunity in the interim to take advantage of the interim study requested to acquire consistency, protect the taxpayer and allow the local governments to do what needed to be done, but within some framework that made sense.

 

John Pappageorge, representing Clark County, spoke in support of AB 438.  He vocalized SB 307 was introduced at the request of Clark County.  Clark County was under time constraints at the time and consequently there were some disagreements with regard to SB 307.  Mr. Pappageorge expressed Clark County's support for AB 438.

 

Joan Lambert, Assembly District 29, spoke in support of AB 438.  Mrs. Lambert was opposed to the sort of district SB 307 proposed in counties other than Clark County.  Mrs. Lambert conveyed what might work for an urban county where some areas had not had park impact fees for a long time would not necessarily work in a smaller county that was closer to the statutory property tax caps.  Also the noncontiguous boundary provisions of SB 307 fit well with Clark County, but did not fit well with any other county in the state.  Mrs. Lambert voiced Clark County had tailored SB 307 to fit Clark County.  If the other counties needed park districts, it could be done in other ways that would fit better.

 

            MR. MARVEL MOVED TO DO PASS AB 438.

 

            MR. SCHNEIDER SECONDED THE MOTION.

 

            THE MOTION CARRIED UNANIMOUSLY.

 

Chairman Price and committee members discussed in general future agendas and hearing times. 

 

There being no further business to come before committee, the meeting was adjourned at 2:10 p.m.

 

      RESPECTFULLY SUBMITTED:

 

 

                             

      DIANNE LAIRD

      Committee Secretary

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Assembly Committee on Taxation

April 15, 1993

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