MINUTES OF THE

      SENATE COMMITTEE ON TAXATION

 

      Sixty-seventh Session

      March 9, 1993

 

 

 

The Senate Committee on Taxation was called to order by Chairman Dean A. Rhoads, at 2:08 p.m., on Tuesday, March 9, 1993, in Room 224 of the Legislative Building, Carson City, Nevada.  Exhibit A is the Meeting Agenda.  Exhibit B is the Attendance Roster.

 

 

COMMITTEE MEMBERS PRESENT:

 

Senator Dean A. Rhoads, Chairman

Senator Ann O'Connell, Vice Chairman

Senator Randolph J. Townsend

Senator Sue Lowden

Senator Bob Coffin

Senator Raymond C. Shaffer

 

COMMITTEE MEMBERS ABSENT:

 

Senator Ernest E. Adler (Excused)

 

GUEST LEGISLATORS PRESENT:

 

Assemblyman John Marvel, Assembly District No. 34

 

STAFF MEMBERS PRESENT:

 

Kevin Welsh, Deputy Fiscal Analyst

Billie Brinkman, Committee Secretary

 

OTHERS PRESENT:

 

Frank Barker, Las Vegas Metropolitan Police Department

Steve Waugh, Las Vegas Metropolitan Police Department

Peter D. Krueger, Western Petroleum Marketers Association

Carole Vilardo, Executive Director, Nevada Taxpayers Association

Dave Purcell, Chief, Division of Assessments Standards,

      Department of Taxation

 

Chairman Rhoads opened the hearing on Assembly Bill (A.B.) 1.

 

ASSEMBLY BILL 1:  Prohibits increase in assessed valuation of real or personal property of business when improvements are made to remove certain barriers for persons with disabilities.

 

Assemblyman John Marvel, Assembly District 34, came forward to explain A.B. 1.  He said it would give some relief at the local level to those businesses that were forced after July 1, 1990, to retrofit their buildings to be in compliance with the American Disabilities Act (ADA).  The cutoff date is April 1, 1995.

 

Carole Vilardo, Executive Director, Nevada Taxpayers Association, came forward to assist in discussions on A.B. 1.  She pointed out the Nevada Taxpayers Association supports A.B. 1.

 

Dave Purcell, Chief, Division of Assessments Standards, Department of Taxation, came forward to discuss the fiscal note on A.B. 1.  He said the source used for the fiscal note (Exhibit C) was statistical reports from the county assessors in Nevada.

 

Peter D. Krueger, Western Petroleum Marketers Association, came forward to support A.B. 1. 

 

Chairman Rhoads closed the hearing on A.B. 1.

 

Chairman Rhoads open the hearing on Assembly Bill (A.B.) 183.

 

ASSEMBLY BILL 183:      Requires that proposal for imposition of ad valorem tax for additional officers be submitted to voters of areas where metropolitan police department has been created.

 

Steve Waugh, Assistant Sheriff, Las Vegas Metropolitan Police Department (LVMPD), and Captain Frank Barker, Legislative Liaison,

LVMPD, came forward to testify in support of A.B. 183.

 

Mr. Waugh gave a brief overview of A.B. 183.  He explained it is permissive legislative so the LVMPD could go before the voters in June, 1993, asking the voters to raise the ad valorem tax on assessed value of their property so that an additional 300 police officers could be hired.  He said the maximum rate would be 12 cents and that would be in the fourth year.  The additional 300 officers would be hired throughout that 4-year period of time.

 

Mr. Waugh testified A.B. 183 requires that the voters of the unincorporated areas of Clark County and the City of Las Vegas pass the issue.  He said A.B. 183 is one of three parts of a program the LVMPD would be going to voters for in June, 1993, in the general election for the City of Las Vegas and a special election for Clark County.  He stated the other two parts of the program include an expansion to the jail and seven neighborhood stations.  He said the purpose of the additional 300 officers is to provide better service to the community---put the officers back on the streets so they can be more responsive to the needs of the neighborhoods and provide a better service to the taxpaying public.  The dollar figure for the entire program at the fourth year and on until the two bonds are  retired, is about $52 annually for a taxpayer who has a house or other property valued at $100,000.  Of that, about 81 cents a week, or about $42 annually would be for paying for the additional officers.

 

Mr. Waugh requested that A.B. 183 be processed rapidly because there is a real "time crunch".  He said the questions for the ballot must be to the Registrar of Voters by April 9, 1993.

 

Senator O'Connell explained she had been chairman of a taxation subcommittee a few sessions back, that worked out the language which required the LVMPD to come back to the legislature each time they wanted an increase and to sell the program each time to the legislators as well as the voters.  Senator O'Connell indicated the LVMPD had done a "fantastic" job with the provisions which had been given them in the past.

 

In reply to Chairman Rhoads inquiry, Mr. Waugh indicated about $15.5 million dollars would be generated in the fourth year. 

 

Senator Lowden asked what plans had been formulated to promote this program to the voters.  Mr. Waugh said special interest groups and committees in Clark County had been provided with the booklet "Neighborhood Oriented Police Protection and Enforcement (NOPE)" (Exhibit C), and donations had been received from businesses.  Also, the "grass roots" approach is being used because of lack of funds.  Mr. Waugh indicated they also will go through a typical campaign marketing strategy used for election by an individual.

 

Captain Barker commented he would be available for questions during the next few days.

 

Chairman Rhoads asked for a motion on A.B. 183.

 

      SENATOR O'CONNELL MOVED TO DO PASS A.B. 183.

 

      SENATOR COFFIN SECONDED THE MOTION.

 

      THE MOTION CARRIED. (Senator Adler was absent for the vote).

 

      *****

 

Chairman Rhoads called for introduction of a bill draft request (BDR).

 

BDR 32-272:Eliminates requirement that state treasurer allocate to wildlife account in state general fund portion of tax on motor vehicle fuel used in watercraft.

 

      SENATOR SHAFFER MOVED FOR COMMITTEE INTRODUCTION OF

      BDR 32-272.

 

      SENATOR TOWNSEND SECONDED THE MOTION.

 

      THE MOTION CARRIED. (Senator Adler was absent for the vote).

 

The meeting of the Senate Committee on Taxation was adjourned at

2:27 p.m.

 

 

 

 

 

                                          RESPECTFULLY SUBMITTED:

 

 

 

                                                                            

                                             Billie Brinkman,

                                             Committee Secretary

 

 

 

APPROVED BY:

 

 

 

 

                                

Senator Dean A. Rhoads, Chairman

 

 

DATE:                           

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Senate Committee on Taxation

March 9, 1993

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