Assembly Bill No. 124–Committee on Government Affairs

(On Behalf of Controller)

February 4, 1999

____________

Referred to Committee on Government Affairs

 

SUMMARY—Makes various changes regarding certain funds and accounts. (BDR 31-666)

FISCAL NOTE: Effect on Local Government: No.

Effect on the State or on Industrial Insurance: No.

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EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted. Green numbers along left margin indicate location on the printed bill (e.g., 5-15 indicates page 5, line 15).

 

AN ACT relating to state financial administration; changing the designation of certain funds to accounts; changing the designation of the account to which certain proceeds of the tax on liquor are transferred; changing the designation of the department of human resources’ gift fund from a special revenue fund to a trust 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. NRS 354.598747 is hereby amended to read as follows:

1-2 354.598747 1. For the purpose of calculating the amount to be

1-3 distributed pursuant to the provisions of NRS 360.680 and 360.690 from a

1-4 county’s [account] subaccount in the local government tax distribution

1-5 [fund] account to a local government, special district or enterprise district

1-6 after it assumes the functions of another local government, special district

1-7 or enterprise district:

1-8 (a) Except as otherwise provided in this subsection and subsection 2, the

1-9 executive director of the department of taxation shall:

1-10 (1) Add the amounts calculated pursuant to subsection 1 or 2 of NRS

1-11 360.680 for each local government, special district or enterprise district

1-12 and allocate the combined amount to the local government, special district

1-13 or enterprise district that assumes the functions; and

1-14 (2) If applicable, add the population and average change in the

1-15 assessed valuation of taxable property that would otherwise be allowed to

1-16 the local government or special district whose functions are assumed,

2-1 except any assessed valuation attributable to the net proceeds of minerals,

2-2 pursuant to subsection 3 of NRS 360.690 to the population and average

2-3 change in assessed valuation for the local government, special district or

2-4 enterprise district that assumes the functions.

2-5 (b) If two or more local governments, special districts or enterprise

2-6 districts assume the functions of another local government, special district

2-7 or enterprise district, the additional revenue must be divided among the

2-8 local governments, special districts or enterprise districts that assume the

2-9 functions on the basis of the proportionate costs of the functions assumed.

2-10 The Nevada tax commission shall not allow any increase in the allowed

2-11 revenue from the taxes contained in the county’s [account] subaccount in

2-12 the local government tax distribution [fund] account if the increase would

2-13 result in a decrease in revenue of any local government, special district or

2-14 enterprise district in the county that does not assume those functions. If

2-15 more than one local government, special district or enterprise district

2-16 assumes the functions, the Nevada tax commission shall determine the

2-17 appropriate amounts calculated pursuant to subparagraphs (1) and (2) of

2-18 paragraph (a).

2-19 2. If a city disincorporates, the board of county commissioners of the

2-20 county in which the city is located must determine the amount the

2-21 unincorporated town created by the disincorporation will receive pursuant

2-22 to the provisions of NRS 360.600 to 360.740, inclusive.

2-23 3. As used in this section:

2-24 (a) "Enterprise district" has the meaning ascribed to it in NRS 360.620.

2-25 (b) "Local government" has the meaning ascribed to it in NRS 360.640.

2-26 (c) "Special district" has the meaning ascribed to it in NRS 360.650.

2-27 Sec. 2. NRS 116.1117 is hereby amended to read as follows:

2-28 116.1117 1. There is hereby created the [fund] account for the

2-29 ombudsman for owners in common-interest communities in the state

2-30 [treasury. The fund] general fund. The account must be administered by

2-31 the administrator of the real estate division of the department of business

2-32 and industry.

2-33 2. The fees collected pursuant to NRS 116.31155 must be credited to

2-34 the [fund.] account.

2-35 3. The interest and income earned on the money in the [fund,]

2-36 account, after deducting any applicable charges, must be credited to the

2-37 [fund.] account.

2-38 4. The money in the [fund] account must be used solely to defray the

2-39 costs and expenses of administering the office of the ombudsman for

2-40 owners in common-interest communities.

3-1 Sec. 3. NRS 116.31155 is hereby amended to read as follows:

3-2 116.31155 1. An association that is not a master association and

3-3 levies an annual assessment against each unit in the common-interest

3-4 community of $500 or more shall:

3-5 (a) If the association is required to pay the fee imposed by NRS 78.150

3-6 or 82.193, pay to the secretary of state at the time it is required to pay the

3-7 fee imposed by those sections a fee established by regulation of the

3-8 administrator of the real estate division of the department of business and

3-9 industry for every unit in the association.

3-10 (b) If the association is organized as a trust or partnership, pay to the

3-11 administrator of the real estate division of the department of business and

3-12 industry a fee established by regulation of the administrator for each unit in

3-13 the association. The fee must be paid on or before January 1 of each year.

3-14 2. The fees required to be paid pursuant to this section must be:

3-15 (a) Deposited with the state treasurer for credit to the [fund] account for

3-16 the ombudsman for owners in common-interest communities created

3-17 pursuant to NRS 116.1117.

3-18 (b) Established on the basis of the actual cost of administering the office

3-19 of the ombudsman for owners in common-interest communities and not on

3-20 a basis which includes any subsidy for the office.

3-21 Sec. 4. NRS 232.355 is hereby amended to read as follows:

3-22 232.355 1. Except for gifts or grants specifically accounted for in

3-23 another fund, all gifts or grants of money or other property which the

3-24 divisions of the department of human resources are authorized to accept

3-25 must be accounted for in the department of human resources’ gift fund,

3-26 hereby created as a [special revenue] trust fund. The fund is a continuing

3-27 fund without reversion. The department may establish such accounts in the

3-28 fund as are necessary to account properly for gifts received. All money

3-29 received by the division must be deposited in the state treasury for credit to

3-30 the fund. The money in the fund must be paid out on claims as other claims

3-31 against the state are paid. Unless otherwise specifically provided by statute,

3-32 claims against the fund must be approved by the director or his delegate.

3-33 2. Gifts of property other than money may be sold or exchanged when

3-34 this is deemed by the head of the facility or agency responsible for the gift

3-35 to be in the best interest of the facility or agency. The sale price must not

3-36 be less than 90 percent of the value determined by a qualified appraiser

3-37 appointed by the head of the facility or agency. All money received from

3-38 the sale must be deposited in the state treasury to the credit of the

3-39 appropriate gift account in the department of human resources’ gift fund.

3-40 The money may be spent only for the purposes of the facility or agency

3-41 named in the title of the account. The property may not be sold or

3-42 exchanged if to do so would violate the terms of the gift.

4-1 Sec. 5. Chapter 360 of NRS is hereby amended by adding thereto a

4-2 new section to read as follows:

4-3 "Account" means the local government tax distribution account

4-4 created pursuant to NRS 360.660.

4-5 Sec. 6. NRS 360.600 is hereby amended to read as follows:

4-6 360.600 As used in NRS 360.600 to 360.740, inclusive, unless the

4-7 context otherwise requires, the words and terms defined in NRS 360.610 to

4-8 360.650, inclusive, and section 5 of this act, have the meanings ascribed to

4-9 them in those sections.

4-10 Sec. 7. NRS 360.620 is hereby amended to read as follows:

4-11 360.620 "Enterprise district" means a governmental entity which:

4-12 1. Is not a county, city or town;

4-13 2. Receives any portion of the proceeds of a tax which is included in

4-14 the [fund;] account; and

4-15 3. The executive director determines is an enterprise district pursuant

4-16 to the provisions of NRS 360.710.

4-17 Sec. 8. NRS 360.640 is hereby amended to read as follows:

4-18 360.640 "Local government" means any county, city or town that

4-19 receives any portion of the proceeds of a tax which is included in the

4-20 [fund.] account.

4-21 Sec. 9. NRS 360.650 is hereby amended to read as follows:

4-22 360.650 "Special district" means a governmental entity that receives

4-23 any portion of the proceeds of a tax which is included in the [fund]

4-24 account and which is not:

4-25 1. A county;

4-26 2. A city;

4-27 3. A town; or

4-28 4. An enterprise district.

4-29 Sec. 10. NRS 360.660 is hereby amended to read as follows:

4-30 360.660 The local government tax distribution [fund] account is

4-31 hereby created in the [state treasury as a special revenue]

4-32 intergovernmental fund. The executive director shall administer the

4-33 [fund.] account.

4-34 Sec. 11. NRS 360.670 is hereby amended to read as follows:

4-35 360.670 Except as otherwise provided in NRS 360.740, each:

4-36 1. Local government that receives, before July 1, 1998, any portion of

4-37 the proceeds of a tax which is included in the [fund;] account;

4-38 2. Special district that receives, before July 1, 1998, any portion of the

4-39 proceeds of a tax which is included in the [fund;] account; and

4-40 3. Enterprise district,

4-41 is eligible for an allocation from the [fund] account in the manner

4-42 prescribed in NRS 360.680.

5-1 Sec. 12. NRS 360.680 is hereby amended to read as follows:

5-2 360.680 1. On or before July 1 of each year, the executive director

5-3 shall allocate to each enterprise district an amount equal to the amount that

5-4 the enterprise district received from the [fund] account in the immediately

5-5 preceding fiscal year.

5-6 2. Except as otherwise provided in NRS 360.690 and 360.730, the

5-7 executive director, after subtracting the amount allocated to each enterprise

5-8 district pursuant to subsection 1, shall allocate to each local government or

5-9 special district which is eligible for an allocation from the [fund] account

5-10 pursuant to NRS 360.670 an amount from the [fund] account that is equal

5-11 to the amount allocated to the local government or special district for the

5-12 preceding fiscal year multiplied by one plus the percentage change in the

5-13 Consumer Price Index (All Items) for the year ending on December 31

5-14 immediately preceding the year in which the allocation is made.

5-15 Sec. 13. NRS 360.690 is hereby amended to read as follows:

5-16 360.690 1. Except as otherwise provided in NRS 360.730, the

5-17 executive director shall estimate monthly the amount each local

5-18 government, special district and enterprise district will receive from the

5-19 [fund] account pursuant to the provisions of this section.

5-20 2. The executive director shall establish a base monthly allocation for

5-21 each local government, special district and enterprise district by dividing

5-22 the amount determined pursuant to NRS 360.680 for each local

5-23 government, special district and enterprise district by 12 and the state

5-24 treasurer shall, except as otherwise provided in subsections 3, 4 and 5,

5-25 remit monthly that amount to each local government, special district and

5-26 enterprise district.

5-27 3. If, after making the allocation to each enterprise district for the

5-28 month, the executive director determines there is not sufficient money

5-29 available in the county’s subaccount in the account [in the fund] to

5-30 allocate to each local government and special district the base monthly

5-31 allocation determined pursuant to subsection 2, he shall prorate the money

5-32 in the [account] county’s subaccount and allocate to each local

5-33 government and special district an amount equal to the percentage of the

5-34 amount that the local government or special district received from the total

5-35 amount which was distributed to all local governments and special districts

5-36 within the county for the fiscal year immediately preceding the year in

5-37 which the allocation is made. The state treasurer shall remit that amount to

5-38 the local government or special district.

5-39 4. Except as otherwise provided in subsection 5, if the executive

5-40 director determines that there is money remaining in the county’s

5-41 subaccount in the account [in the fund] after the base monthly allocation

5-42 determined pursuant to subsection 2 has been allocated to each local

6-1 government, special district and enterprise district, he shall immediately

6-2 determine and allocate each:

6-3 (a) Local government’s share of the remaining money by:

6-4 (1) Multiplying one-twelfth of the amount allocated pursuant to NRS

6-5 360.680 by one plus the sum of the:

6-6 (I) Percentage change in the population of the local government for

6-7 the fiscal year immediately preceding the year in which the allocation is

6-8 made, as certified by the governor pursuant to NRS 360.285 except as

6-9 otherwise provided in subsection 6; and

6-10 (II) Average percentage change in the assessed valuation of taxable

6-11 property in the local government, except any assessed valuation

6-12 attributable to the net proceeds of minerals, over the 5 fiscal years

6-13 immediately preceding the year in which the allocation is made; and

6-14 (2) Using the figure calculated pursuant to subparagraph (1) to

6-15 calculate and allocate to each local government an amount equal to the

6-16 proportion that the figure calculated pursuant to subparagraph (1) bears to

6-17 the total amount of the figures calculated pursuant to subparagraph (1) of

6-18 this paragraph and subparagraph (1) of paragraph (b), respectively, for the

6-19 local governments and special districts located in the same county

6-20 multiplied by the total amount available in the [account;] subaccount; and

6-21 (b) Special district’s share of the remaining money by:

6-22 (1) Multiplying one-twelfth of the amount allocated pursuant to NRS

6-23 360.680 by one plus the average change in the assessed valuation of

6-24 taxable property in the special district, except any assessed valuation

6-25 attributable to the net proceeds of minerals, over the 5 fiscal years

6-26 immediately preceding the year in which the allocation is made; and

6-27 (2) Using the figure calculated pursuant to subparagraph (1) to

6-28 calculate and allocate to each special district an amount equal to the

6-29 proportion that the figure calculated pursuant to subparagraph (1) bears to

6-30 the total amount of the figures calculated pursuant to subparagraph (1) of

6-31 this paragraph and subparagraph (1) of paragraph (a), respectively, for the

6-32 local governments and special districts located in the same county

6-33 multiplied by the total amount available in the [account.] subaccount.

6-34 The state treasurer shall remit the amount allocated to each local

6-35 government or special district pursuant to this subsection.

6-36 5. The executive director shall not allocate any amount to a local

6-37 government or special district pursuant to subsection 4, unless the amount

6-38 distributed and allocated to each of the local governments and special

6-39 districts in the county in each preceding month of the fiscal year in which

6-40 the allocation is to be made was at least equal to the base monthly

6-41 allocation determined pursuant to subsection 2. If the amounts distributed

6-42 to the local governments and special districts in the county for the

6-43 preceding months of the fiscal year in which the allocation is to be made

7-1 were less than the base monthly allocation determined pursuant to

7-2 subsection 2 and the executive director determines there is money

7-3 remaining in the county’s subaccount in the account [in the fund] after the

7-4 distribution for the month has been made, he shall:

7-5 (a) Determine the amount by which the base monthly allocations

7-6 determined pursuant to subsection 2 for each local government and special

7-7 district in the county for the preceding months of the fiscal year in which

7-8 the allocation is to be made exceeds the amounts actually received by the

7-9 local governments and special districts in the county for the same period;

7-10 and

7-11 (b) Compare the amount determined pursuant to paragraph (a) to the

7-12 amount of money remaining in the county’s subaccount in the account [in

7-13 the fund] to determine which amount is greater.

7-14 If the executive director determines that the amount determined pursuant to

7-15 paragraph (a) is greater, he shall allocate the money remaining in the

7-16 county’s subaccount in the account [in the fund] pursuant to the

7-17 provisions of subsection 3. If the executive director determines that the

7-18 amount of money remaining in the county’s subaccount in the account [in

7-19 the fund] is greater, he shall first allocate the money necessary for each

7-20 local government and special district to receive the base monthly allocation

7-21 determined pursuant to subsection 2 and the state treasurer shall remit that

7-22 money so allocated. The executive director shall allocate any additional

7-23 money in the county’s subaccount in the account [in the fund] pursuant to

7-24 the provisions of subsection 4.

7-25 6. If the Bureau of the Census of the United States Department of

7-26 Commerce issues population totals that conflict with the totals certified by

7-27 the governor pursuant to NRS 360.285, the percentage change calculated

7-28 pursuant to paragraph (a) of subsection 4 must be an estimate of the change

7-29 in population for the calendar year, based upon the population totals issued

7-30 by the Bureau of the Census.

7-31 7. On or before February 15 of each year, the executive director shall

7-32 provide to each local government, special district and enterprise district a

7-33 preliminary estimate of the revenue it will receive from the [fund] account

7-34 for that fiscal year.

7-35 8. On or before March 15 of each year, the executive director shall:

7-36 (a) Make an estimate of the receipts from each tax included in the

7-37 [fund] account on an accrual basis for the next fiscal year in accordance

7-38 with generally accepted accounting principles, including an estimate for

7-39 each county of the receipts from each tax included in the [fund;] account;

7-40 and

7-41 (b) Provide to each local government, special district and enterprise

7-42 district an estimate of the amount that local government, special district or

8-1 enterprise district would receive based upon the estimate made pursuant to

8-2 paragraph (a) and calculated pursuant to the provisions of this section.

8-3 9. A local government, special district or enterprise district may use

8-4 the estimate provided by the executive director pursuant to subsection 8 in

8-5 the preparation of its budget.

8-6 Sec. 14. NRS 360.700 is hereby amended to read as follows:

8-7 360.700 The executive director shall ensure that each local

8-8 government, special district or enterprise district that:

8-9 1. Received, before July 1, 1998, any portion of the proceeds of a tax

8-10 which is included in the [fund;] account; and

8-11 2. Pledged a portion of the money described in subsection 1 to secure

8-12 the payment of bonds or other types of obligations,

8-13 receives an amount at least equal to that amount which the local

8-14 government, special district or enterprise district would have received

8-15 before July 1, 1998, that is pledged to secure the payment of those bonds

8-16 or other types of obligations.

8-17 Sec. 15. NRS 360.720 is hereby amended to read as follows:

8-18 360.720 1. An enterprise district shall not pledge any portion of the

8-19 revenues from any of the taxes included in the [fund] account to secure the

8-20 payment of bonds or other obligations.

8-21 2. The executive director shall ensure that a governmental entity

8-22 created between July 1, 1996, and July 1, 1998, does not receive money

8-23 from the taxes included in the [fund] account unless that governmental

8-24 entity provides police protection and at least two of the following services:

8-25 (a) Fire protection;

8-26 (b) Construction, maintenance and repair of roads; or

8-27 (c) Parks and recreation.

8-28 3. As used in this section:

8-29 (a) "Fire protection" has the meaning ascribed to it in NRS 360.740.

8-30 (b) "Parks and recreation" has the meaning ascribed to it in NRS

8-31 360.740.

8-32 (c) "Police protection" has the meaning ascribed to it in NRS 360.740.

8-33 (d) "Construction, maintenance and repair of roads" has the meaning

8-34 ascribed to it in NRS 360.740.

8-35 Sec. 16. NRS 360.730 is hereby amended to read as follows:

8-36 360.730 1. The governing bodies of two or more local governments

8-37 or special districts, or any combination thereof, may, pursuant to the

8-38 provisions of NRS 277.045, enter into a cooperative agreement that sets

8-39 forth an alternative formula for the distribution of the taxes included in the

8-40 [fund] account to the local governments or special districts which are

8-41 parties to the agreement. The governing bodies of each local government

8-42 or special district that is a party to the agreement must approve the

8-43 alternative formula by majority vote.

9-1 2. The county clerk of a county in which a local government or special

9-2 district that is a party to a cooperative agreement pursuant to subsection 1

9-3 is located shall transmit a copy of the cooperative agreement to the

9-4 executive director:

9-5 (a) Within 10 days after the agreement is approved by each of the

9-6 governing bodies of the local governments or special districts that are

9-7 parties to the agreement; and

9-8 (b) Not later than December 31 of the year immediately preceding the

9-9 initial year of distribution that will be governed by the cooperative

9-10 agreement.

9-11 3. The governing bodies of two or more local governments or special

9-12 districts shall not enter into more than one cooperative agreement pursuant

9-13 to subsection 1 that involves the same local governments or special

9-14 districts.

9-15 4. If at least two cooperative agreements exist among the local

9-16 governments and special districts that are located in the same county, the

9-17 executive director shall ensure that the terms of those cooperative

9-18 agreements do not conflict.

9-19 5. Any local government or special district that is not a party to a

9-20 cooperative agreement pursuant to subsection 1 must continue to receive

9-21 money from the [fund] account pursuant to the provisions of NRS 360.680

9-22 and 360.690.

9-23 6. The governing bodies of the local governments and special districts

9-24 that have entered into a cooperative agreement pursuant to subsection 1

9-25 may, by majority vote, amend the terms of the agreement. The governing

9-26 bodies shall not amend the terms of a cooperative agreement more than

9-27 once during the first 2 years after the cooperative agreement is effective

9-28 and once every year thereafter, unless the committee on local government

9-29 finance approves the amendment. The provisions of this subsection do not

9-30 apply to any interlocal agreements for the consolidation of governmental

9-31 services entered into by local governments or special districts pursuant to

9-32 the provisions of NRS 277.080 to 277.180, inclusive, that do not relate to

9-33 the distribution of taxes included in the [fund.] account.

9-34 7. A cooperative agreement executed pursuant to this section may not

9-35 be terminated unless the governing body of each local government or

9-36 special district that is a party to a cooperative agreement pursuant to

9-37 subsection 1 agrees to terminate the agreement.

9-38 8. For each fiscal year the cooperative agreement is in effect, the

9-39 executive director shall continue to calculate the amount each local

9-40 government or special district that is a party to a cooperative agreement

9-41 pursuant to subsection 1 would receive pursuant to the provisions of NRS

9-42 360.680 and 360.690.

10-1 9. If the governing bodies of the local governments or special districts

10-2 that are parties to a cooperative agreement terminate the agreement

10-3 pursuant to subsection 7, the executive director must distribute to those

10-4 local governments or special districts an amount equal to the amount the

10-5 local government or special district would have received pursuant to the

10-6 provisions of NRS 360.680 and 360.690 according to the calculations

10-7 performed pursuant to subsection 8.

10-8 Sec. 17. NRS 360.740 is hereby amended to read as follows:

10-9 360.740 1. The governing body of a local government or special

10-10 district that is created after July 1, 1998, and which provides police

10-11 protection and at least two of the following services:

10-12 (a) Fire protection;

10-13 (b) Construction, maintenance and repair of roads; or

10-14 (c) Parks and recreation,

10-15 may, by majority vote, request the Nevada tax commission to direct the

10-16 executive director to allocate money from the [fund] account to the local

10-17 government or special district pursuant to the provisions of NRS 360.680

10-18 and 360.690.

10-19 2. On or before December 31 of the year immediately preceding the

10-20 first fiscal year that the local government or special district would receive

10-21 money from the [fund,] account, a governing body that submits a request

10-22 pursuant to subsection 1 must:

10-23 (a) Submit the request to the executive director; and

10-24 (b) Provide copies of the request and any information it submits to the

10-25 executive director in support of the request to each local government and

10-26 special district that:

10-27 (1) Receives money from the [fund;] account; and

10-28 (2) Is located within the same county.

10-29 3. The executive director shall review each request submitted pursuant

10-30 to subsection 1 and submit his findings to the committee on local

10-31 government finance. In reviewing the request, the executive director shall:

10-32 (a) For the initial year of distribution, establish an amount to be

10-33 allocated to the new local government or special district pursuant to the

10-34 provisions of NRS 360.680 and 360.690. If the new local government or

10-35 special district will provide a service that was provided by another local

10-36 government or special district before the creation of the new local

10-37 government or special district, the amount allocated to the local

10-38 government or special district which previously provided the service must

10-39 be decreased by the amount allocated to the new local government or

10-40 special district; and

10-41 (b) Consider:

10-42 (1) The effect of the distribution of money in the [fund,] account,

10-43 pursuant to the provisions of NRS 360.680 and 360.690, to the new local

11-1 government or special district on the amounts that the other local

11-2 governments and special districts that are located in the same county will

11-3 receive from the [fund;] account; and

11-4 (2) The comparison of the amount established to be allocated

11-5 pursuant to the provisions of NRS 360.680 and 360.690 for the new local

11-6 government or special district to the amounts allocated to the other local

11-7 governments and special districts that are located in the same county.

11-8 4. The committee on local government finance shall review the

11-9 findings submitted by the executive director pursuant to subsection 3. If the

11-10 committee determines that the distribution of money in the [fund] account

11-11 to the new local government or special district is appropriate, it shall

11-12 submit a recommendation to the Nevada tax commission. If the committee

11-13 determines that the distribution is not appropriate, that decision is not

11-14 subject to review by the Nevada tax commission.

11-15 5. The Nevada tax commission shall schedule a public hearing within

11-16 30 days after the committee on local government finance submits its

11-17 recommendation. The Nevada tax commission shall provide public notice

11-18 of the hearing at least 10 days before the date on which the hearing will be

11-19 held. The executive director shall provide copies of all documents relevant

11-20 to the recommendation of the committee on local government finance to

11-21 the governing body of each local government and special district that is

11-22 located in the same county as the new local government or special district.

11-23 6. If, after the public hearing, the Nevada tax commission determines

11-24 that the recommendation of the committee on local government finance is

11-25 appropriate, it shall order the executive director to distribute money in the

11-26 [fund] account to the new local government or special district pursuant to

11-27 the provisions of NRS 360.680 and 360.690.

11-28 7. For the purposes of this section, the local government or special

11-29 district may enter into an interlocal agreement with another governmental

11-30 entity for the provision of the services set forth in subsection 1 if that local

11-31 government or special district compensates the governmental entity that

11-32 provides the services in an amount equal to the value of those services.

11-33 8. As used in this section:

11-34 (a) "Fire protection" includes the provision of services related to:

11-35 (1) The prevention and suppression of fire; and

11-36 (2) Rescue,

11-37 and the acquisition and maintenance of the equipment necessary to provide

11-38 those services.

11-39 (b) "Parks and recreation" includes the employment by the local

11-40 government or special district, on a permanent and full-time basis, of

11-41 persons who administer and maintain recreational facilities and parks.

11-42 "Parks and recreation" does not include the construction or maintenance of

11-43 roadside parks or rest areas that are constructed or maintained by the local

12-1 government or special district as part of the construction, maintenance and

12-2 repair of roads.

12-3 (c) "Police protection" includes the employment by the local

12-4 government or special district, on a permanent and full-time basis, of at

12-5 least three persons whose primary functions specifically include:

12-6 (1) Routine patrol;

12-7 (2) Criminal investigations;

12-8 (3) Enforcement of traffic laws; and

12-9 (4) Investigation of motor vehicle accidents.

12-10 (d) "Construction, maintenance and repair of roads" includes the

12-11 acquisition, operation or use of any material, equipment or facility that is

12-12 used exclusively for the construction, maintenance or repair of a road and

12-13 that is necessary for the safe and efficient use of the road except alleys and

12-14 pathways for bicycles that are separate from the roadway and, including,

12-15 without limitation:

12-16 (1) Grades or regrades;

12-17 (2) Gravel;

12-18 (3) Oiling;

12-19 (4) Surfacing;

12-20 (5) Macadamizing;

12-21 (6) Paving;

12-22 (7) Cleaning;

12-23 (8) Sanding or snow removal;

12-24 (9) Crosswalks;

12-25 (10) Sidewalks;

12-26 (11) Culverts;

12-27 (12) Catch basins;

12-28 (13) Drains;

12-29 (14) Sewers;

12-30 (15) Manholes;

12-31 (16) Inlets;

12-32 (17) Outlets;

12-33 (18) Retaining walls;

12-34 (19) Bridges;

12-35 (20) Overpasses;

12-36 (21) Tunnels;

12-37 (22) Underpasses;

12-38 (23) Approaches;

12-39 (24) Sprinkling facilities;

12-40 (25) Artificial lights and lighting equipment;

12-41 (26) Parkways;

12-42 (27) Fences or barriers that control access to the road;

12-43 (28) Control of vegetation;

13-1 (29) Rights of way;

13-2 (30) Grade separators;

13-3 (31) Traffic separators;

13-4 (32) Devices and signs for control of traffic;

13-5 (33) Facilities for personnel who construct, maintain or repair roads;

13-6 and

13-7 (34) Facilities for the storage of equipment or materials used to

13-8 construct, maintain or repair roads.

13-9 Sec. 18. NRS 369.173 is hereby amended to read as follows:

13-10 369.173 The department shall apportion, on a monthly basis, from the

13-11 tax on liquor containing more than 22 percent of alcohol by volume, the

13-12 portion of the tax collected during the preceding month which is equivalent

13-13 to 50 cents per wine gallon, among Carson City and the counties of this

13-14 state in proportion to their respective populations. The state controller shall

13-15 deposit the amounts apportioned to Carson City and each county in the

13-16 local government tax distribution [fund] account created by NRS 360.660

13-17 for credit to the respective accounts of Carson City and each county.

13-18 Sec. 19. NRS 369.174 is hereby amended to read as follows:

13-19 369.174 Each month, the state controller shall transfer to the [account

13-20 for alcohol and drug abuse in the department of human resources’ gift

13-21 fund,] tax on liquor program account in the state general fund, from the

13-22 tax on liquor containing more than 22 percent of alcohol by volume, the

13-23 portion of the tax which exceeds $1.90 per wine gallon.

13-24 Sec. 20. NRS 370.260 is hereby amended to read as follows:

13-25 370.260 1. All taxes and license fees imposed by the provisions of

13-26 NRS 370.001 to 370.430, inclusive, less any refunds granted as provided

13-27 by law, must be paid to the department in the form of remittances payable

13-28 to the department.

13-29 2. The department shall:

13-30 (a) As compensation to the state for the costs of collecting the taxes and

13-31 license fees, transmit each month the sum the legislature specifies from the

13-32 remittances made to it pursuant to subsection 1 during the preceding month

13-33 to the state treasurer for deposit to the credit of the department. The

13-34 deposited money must be expended by the department in accordance with

13-35 its work program.

13-36 (b) From the remittances made to it pursuant to subsection 1 during the

13-37 preceding month, less the amount transmitted pursuant to paragraph (a),

13-38 transmit each month the portion of the tax which is equivalent to 12.5 mills

13-39 per cigarette to the state treasurer for deposit to the credit of the account for

13-40 the tax on cigarettes in the state general fund.

13-41 (c) Transmit the balance of the payments each month to the state

13-42 treasurer for deposit in the local government tax distribution [fund]

13-43 account created by NRS 360.660.

14-1 (d) Report to the state controller monthly the amount of collections.

14-2 3. The money deposited pursuant to paragraph (c) of subsection 2 in

14-3 the local government tax distribution [fund] account is hereby

14-4 appropriated to Carson City and to each of the counties in proportion to

14-5 their respective populations and must be credited to the respective accounts

14-6 of Carson City and each county.

14-7 Sec. 21. NRS 375.070 is hereby amended to read as follows:

14-8 375.070 1. The county recorder shall transmit the proceeds of the

14-9 real property transfer tax at the end of each quarter in the following

14-10 manner:

14-11 (a) An amount equal to that portion of the proceeds which is equivalent

14-12 to 10 cents for each $500 of value or fraction thereof must be transmitted

14-13 to the state treasurer who shall deposit that amount in the account for low-

14-14 income housing created pursuant to NRS 319.500.

14-15 (b) In a county whose population is more than 400,000, an amount

14-16 equal to that portion of the proceeds which is equivalent to 60 cents for

14-17 each $500 of value or fraction thereof must be transmitted to the county

14-18 treasurer for deposit in the county school district’s fund for capital projects

14-19 established pursuant to NRS 387.328, to be held and expended in the same

14-20 manner as other money deposited in that fund.

14-21 (c) The remaining proceeds must be transmitted to the state treasurer for

14-22 deposit in the local government tax distribution [fund] account created by

14-23 NRS 360.660 for credit to the respective accounts of Carson City and each

14-24 county.

14-25 2. In addition to any other authorized use of the proceeds it receives

14-26 pursuant to subsection 1, a county or city may use the proceeds to pay

14-27 expenses related to or incurred for the development of affordable housing

14-28 for families whose income does not exceed 80 percent of the median

14-29 income for families residing in the same county, as that percentage is

14-30 defined by the United States Department of Housing and Urban

14-31 Development. A county or city that uses the proceeds in that manner must

14-32 give priority to the development of affordable housing for persons who are

14-33 disabled or elderly.

14-34 3. The expenses authorized by subsection 2 include, but are not limited

14-35 to:

14-36 (a) The costs to acquire land and developmental rights;

14-37 (b) Related predevelopment expenses;

14-38 (c) The costs to develop the land, including the payment of related

14-39 rebates;

14-40 (d) Contributions toward down payments made for the purchase of

14-41 affordable housing; and

14-42 (e) The creation of related trust funds.

15-1 Sec. 22. NRS 377.055 is hereby amended to read as follows:

15-2 377.055 1. The department shall monthly determine for each county

15-3 an amount of money equal to the sum of:

15-4 (a) Any fees and any taxes, interest and penalties which derive from the

15-5 basic city-county relief tax collected in that county pursuant to this chapter

15-6 during the preceding month, less the corresponding amount transferred to

15-7 the state general fund pursuant to subsection 3 of NRS 377.050; and

15-8 (b) That proportion of the total amount of taxes which derive from that

15-9 portion of the tax levied at the rate of one-half of 1 percent collected

15-10 pursuant to this chapter during the preceding month from out-of-state

15-11 businesses not maintaining a fixed place of business within this state, less

15-12 the corresponding amount transferred to the state general fund pursuant to

15-13 subsection 3 of NRS 377.050, which the population of that county bears to

15-14 the total population of all counties which have in effect a city-county relief

15-15 tax ordinance,

15-16 and deposit the money in the local government tax distribution [fund]

15-17 account created by NRS 360.660 for credit to the respective [accounts]

15-18 subaccounts of each county.

15-19 2. For the purpose of the distribution required by this section, the

15-20 occasional sale of a vehicle shall be deemed to take place in the county to

15-21 which the privilege tax payable by the buyer upon that vehicle is

15-22 distributed.

15-23 Sec. 23. NRS 377.057 is hereby amended to read as follows:

15-24 377.057 1. The state controller, acting upon the relevant information

15-25 furnished by the department, shall distribute monthly from the fees, taxes,

15-26 interest and penalties which derive from the supplemental city-county

15-27 relief tax collected in all counties and from out-of-state businesses during

15-28 the preceding month, except as otherwise provided in subsection 2, to:

15-29 (a) Douglas, Esmeralda, Eureka, Lander, Lincoln, Lyon, Mineral, Nye,

15-30 Pershing, Storey and White Pine counties, an amount equal to one-twelfth

15-31 of the amount distributed in the immediately preceding fiscal year

15-32 multiplied by one plus:

15-33 (1) The percentage change in the total receipts from the supplemental

15-34 city-county relief tax for all counties and from out-of-state businesses,

15-35 from the fiscal year 2 years preceding the immediately preceding fiscal

15-36 year to the fiscal year preceding the immediately preceding fiscal year; or

15-37 (2) Except as otherwise provided in this paragraph, the percentage

15-38 change in the population of the county, as certified by the governor

15-39 pursuant to NRS 360.285, added to the percentage change in the Consumer

15-40 Price Index for the year ending on December 31 next preceding the year of

15-41 distribution,

15-42 whichever is less, except that the amount distributed to the county must not

15-43 be less than the amount specified in subsection 5. If the Bureau of the

16-1 Census of the United States Department of Commerce issues population

16-2 totals that conflict with the totals certified by the governor pursuant to NRS

16-3 360.285, the percentage change calculated pursuant to subparagraph (2) for

16-4 the ensuing fiscal year must be an estimate of the change in population for

16-5 the calendar year, based upon the population totals issued by the Bureau of

16-6 the Census.

16-7 (b) All other counties, the amount remaining after making the

16-8 distributions required by paragraph (a) to each of these counties in the

16-9 proportion that the amount of supplemental city-county relief tax collected

16-10 in the county for the month bears to the total amount of supplemental city-

16-11 county relief tax collected for that month in the counties whose distribution

16-12 will be determined pursuant to this paragraph.

16-13 2. If the amount of supplemental city-county relief tax collected in a

16-14 county listed in paragraph (a) of subsection 1 for the 12 most recent

16-15 months for which information concerning the actual amount collected is

16-16 available on February 15 of any year exceeds by more than 10 percent the

16-17 amount distributed pursuant to paragraph (a) to that county for the same

16-18 period, the state controller shall distribute that county’s portion of the

16-19 proceeds from the supplemental city-county relief tax pursuant to

16-20 paragraph (b) of subsection 1 in all subsequent fiscal years, unless a waiver

16-21 is granted pursuant to subsection 3.

16-22 3. A county which, pursuant to subsection 2, is required to have its

16-23 portion of the proceeds from the supplemental city-county relief tax

16-24 distributed pursuant to paragraph (b) of subsection 1 may file a request

16-25 with the Nevada tax commission for a waiver of the requirements of

16-26 subsection 2. The request must be filed on or before February 20 next

16-27 preceding the fiscal year for which the county will first receive its portion

16-28 of the proceeds from the supplemental city-county relief tax pursuant to

16-29 paragraph (b) of subsection 1 and must be accompanied by evidence which

16-30 supports the granting of the waiver. The commission shall grant or deny a

16-31 request for a waiver on or before March 10 next following the timely filing

16-32 of the request. If the commission determines that the increase in the

16-33 amount of supplemental city-county relief tax collected in the county was

16-34 primarily caused by:

16-35 (a) Nonrecurring taxable sales, it shall grant the request.

16-36 (b) Normal or sustainable growth in taxable sales, it shall deny the

16-37 request.

16-38 A county which is granted a waiver pursuant to this subsection is not

16-39 required to obtain a waiver in any subsequent fiscal year to continue to

16-40 receive its portion of the proceeds from the supplemental city-county relief

16-41 tax pursuant to paragraph (a) of subsection 1 unless the amount of

16-42 supplemental city-county relief tax collected in the county in a fiscal year

16-43 again exceeds the threshold established in subsection 2.

17-1 4. The amount apportioned to each county must be deposited in the

17-2 local government tax distribution [fund] account created by NRS 360.660

17-3 for credit to the respective accounts of each county.

17-4 5. The minimum amount which may be distributed to the following

17-5 counties in a month pursuant to paragraph (a) of subsection 1 is as follows:

17-6 Douglas $580,993

17-7 Esmeralda 53,093

17-8 Lander 155,106

17-9 Lincoln 72,973

17-10 Lyon 356,858

17-11 Mineral 118,299

17-12 Nye 296,609

17-13 Pershing 96,731

17-14 Storey 69,914

17-15 White Pine 158,863

17-16 6. As used in this section, unless the context otherwise requires:

17-17 (a) "Enterprise district" has the meaning ascribed to it in NRS 360.620.

17-18 (b) "Local government" has the meaning ascribed to it in NRS 360.640.

17-19 (c) "Special district" has the meaning ascribed to it in NRS 360.650.

17-20 Sec. 24. NRS 445A.255 is hereby amended to read as follows:

17-21 445A.255 1. The account to finance the construction of projects, to

17-22 be known as the account for the revolving fund, is hereby created in the

17-23 [state treasury.] fund for the municipal bond bank.

17-24 2. The account to fund activities, other than projects, authorized by the

17-25 Safe Drinking Water Act, to be known as the account for set-aside

17-26 programs, is hereby created in the [state treasury.] fund for the municipal

17-27 bond bank.

17-28 3. The money in the account for the revolving fund and the account for

17-29 set-aside programs may be used only for the purposes set forth in the Safe

17-30 Drinking Water Act.

17-31 4. All claims against the account for the revolving fund and the

17-32 account for set-aside programs must be paid as other claims against the

17-33 state are paid.

17-34 5. The faith of the state is hereby pledged that the money in the

17-35 account for the revolving fund and the account for set-aside programs will

17-36 not be used for purposes other than those authorized by the Safe Drinking

17-37 Water Act.

17-38 Sec. 25. Chapter 458 of NRS is hereby amended by adding thereto a

17-39 new section to read as follows:

17-40 1. The tax on liquor program account is hereby created in the state

17-41 general fund.

18-1 2. Money in the account that is received pursuant to NRS 369.174

18-2 must be used for the purposes specified in NRS 458.097.

18-3 3. All claims must be approved by the chief before they are paid.

18-4 Sec. 26. NRS 458.100 is hereby amended to read as follows:

18-5 458.100 1. All gifts or grants of money which the bureau is

18-6 authorized to accept must be deposited in the state treasury for credit to the

18-7 state grant and gift account for alcohol and drug abuse which is hereby

18-8 created in the department of employment, training and rehabilitation’s gift

18-9 fund.

18-10 2. Money in the account [which has been received:

18-11 (a) Pursuant to NRS 369.174 must be used for the purposes specified in

18-12 NRS 458.097.

18-13 (b) From any other source] must be used for the purpose of carrying out

18-14 the provisions of NRS 458.010 to 458.360, inclusive, and other programs

18-15 or laws administered by the bureau.

18-16 3. All claims must be approved by the chief before they are paid.

18-17 Sec. 27. NRS 482.180 is hereby amended to read as follows:

18-18 482.180 1. The motor vehicle fund is hereby created as an agency

18-19 fund. Except as otherwise provided in subsection 4 or by a specific statute,

18-20 all money received or collected by the department must be deposited in the

18-21 state treasury for credit to the motor vehicle fund.

18-22 2. The interest and income on the money in the motor vehicle fund,

18-23 after deducting any applicable charges, must be credited to the state

18-24 highway fund.

18-25 3. Any check accepted by the department in payment of vehicle

18-26 privilege tax or any other fee required to be collected [under] pursuant to

18-27 this chapter must, if it is dishonored upon presentation for payment, be

18-28 charged back against the motor vehicle fund or the county to which the

18-29 payment was credited, in the proper proportion.

18-30 4. All money received or collected by the department for the basic

18-31 vehicle privilege tax must be deposited in the local government tax

18-32 distribution [fund,] account, created by NRS 360.660, for credit to the

18-33 appropriate county pursuant to subsection 6.

18-34 5. Money for the administration of the provisions of this chapter must

18-35 be provided by direct legislative appropriation from the state highway

18-36 fund, upon the presentation of budgets in the manner required by law. Out

18-37 of the appropriation the department shall pay every item of expense.

18-38 6. The privilege tax collected on vehicles subject to the provisions of

18-39 chapter 706 of NRS and engaged in interstate or intercounty operation

18-40 must be distributed among the counties in the following percentages:

19-1 Carson City 1.07 percent Lincoln 3.12 percent

19-2 Churchill 5.21 percent Lyon 2.90 percent

19-3 Clark 22.54 percent Mineral 2.40 percent

19-4 Douglas 2.52 percent Nye 4.09 percent

19-5 Elko 13.31 percent Pershing 7.00 percent

19-6 Esmeralda 2.52 percent Storey .19 percent

19-7 Eureka 3.10 percent Washoe 12.24 percent

19-8 Humboldt 8.25 percent White Pine 5.66 percent

19-9 Lander 3.88 percent

19-10 The distributions must be allocated among local governments within the

19-11 respective counties pursuant to the provisions of NRS 482.181.

19-12 7. As commission to the department for collecting the privilege tax on

19-13 vehicles subject to the provisions of this chapter and chapter 706 of NRS,

19-14 the department shall deduct and withhold 1 percent of the privilege tax

19-15 collected by a county assessor and 6 percent of the other privilege tax

19-16 collected.

19-17 8. When the requirements of this section and NRS 482.181 have been

19-18 met, and when directed by the department, the state controller shall transfer

19-19 monthly to the state highway fund any balance in the motor vehicle fund.

19-20 9. If a statute requires that any money in the motor vehicle fund be

19-21 transferred to another fund or account, the department shall direct the

19-22 controller to transfer the money in accordance with the statute.

19-23 Sec. 28. NRS 360.630 is hereby repealed.

19-24 Sec. 29. This act becomes effective upon passage and approval.

 

19-25 TEXT OF REPEALED SECTION

 

19-26 360.630 "Fund" defined. "Fund" means the local government tax

19-27 distribution fund created pursuant to NRS 360.660.

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