Assembly Bill No. 124–Committee on Government Affairs

CHAPTER........

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 Green numbers along left 1-6 margin indicate location on the printed bill (e.g., 5-15 indicates page 5, line 15).

1-7 after it assumes the functions of another local government, special district

1-8 or enterprise district:

1-9 (a) Except as otherwise provided in this subsection and subsection 2, the

1-10 executive director of the department of taxation shall:

1-11 (1) Add the amounts calculated pursuant to subsection 1 or 2 of NRS

1-12 360.680 for each local government, special district or enterprise district and

1-13 allocate the combined amount to the local government, special district or

1-14 enterprise district that assumes the functions; and

1-15 (2) If applicable, add the population and average change in the

1-16 assessed valuation of taxable property that would otherwise be allowed to

1-17 the local government or special district whose functions are assumed,

1-18 except any assessed valuation attributable to the net proceeds of minerals,

1-19 pursuant to subsection 3 of NRS 360.690 to the population and average

1-20 change in assessed valuation for the local government, special district or

1-21 enterprise district that assumes the functions.

1-22 (b) If two or more local governments, special districts or enterprise

1-23 districts assume the functions of another local government, special district

1-24 or enterprise district, the additional revenue must be divided among the

1-25 local governments, special districts or enterprise districts that assume the

1-26 functions on the basis of the proportionate costs of the functions assumed.

1-27 The Nevada tax commission shall not allow any increase in the allowed

1-28 revenue from the taxes contained in the county’s [account] subaccount in

1-29 the local government tax distribution [fund] account if the increase would

1-30 result in a decrease in revenue of any local government, special district or

1-31 enterprise district in the county that does not assume those functions. If

1-32 more than one local government, special district or enterprise district

1-33 assumes the functions, the Nevada tax commission shall determine the

1-34 appropriate amounts calculated pursuant to subparagraphs (1) and (2) of

1-35 paragraph (a).

2-1 2. If a city disincorporates, the board of county commissioners of the

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

2-3 unincorporated town created by the disincorporation will receive pursuant

2-4 to the provisions of NRS 360.600 to 360.740, inclusive.

2-5 3. As used in this section:

2-6 (a) "Enterprise district" has the meaning ascribed to it in NRS 360.620.

2-7 (b) "Local government" has the meaning ascribed to it in NRS 360.640.

2-8 (c) "Special district" has the meaning ascribed to it in NRS 360.650.

2-9 Sec. 2. NRS 116.1117 is hereby amended to read as follows:

2-10 116.1117 1. There is hereby created the [fund] account for the

2-11 ombudsman for owners in common-interest communities in the state

2-12 [treasury. The fund] general fund. The account must be administered by

2-13 the administrator of the real estate division of the department of business

2-14 and industry.

2-15 2. The fees collected pursuant to NRS 116.31155 must be credited to

2-16 the [fund.] account.

2-17 3. The interest and income earned on the money in the [fund,] account,

2-18 after deducting any applicable charges, must be credited to the [fund.]

2-19 account.

2-20 4. The money in the [fund] account must be used solely to defray the

2-21 costs and expenses of administering the office of the ombudsman for

2-22 owners in common-interest communities.

2-23 Sec. 3. NRS 116.31155 is hereby amended to read as follows:

2-24 116.31155 1. An association that is not a master association and

2-25 levies an annual assessment against each unit in the common-interest

2-26 community of $500 or more shall:

2-27 (a) If the association is required to pay the fee imposed by NRS 78.150

2-28 or 82.193, pay to the secretary of state at the time it is required to pay the

2-29 fee imposed by those sections a fee established by regulation of the

2-30 administrator of the real estate division of the department of business and

2-31 industry for every unit in the association.

2-32 (b) If the association is organized as a trust or partnership, pay to the

2-33 administrator of the real estate division of the department of business and

2-34 industry a fee established by regulation of the administrator for each unit in

2-35 the association. The fee must be paid on or before January 1 of each year.

2-36 2. The fees required to be paid pursuant to this section must be:

2-37 (a) Deposited with the state treasurer for credit to the [fund] account for

2-38 the ombudsman for owners in common-interest communities created

2-39 pursuant to NRS 116.1117.

2-40 (b) Established on the basis of the actual cost of administering the office

2-41 of the ombudsman for owners in common-interest communities and not on

2-42 a basis which includes any subsidy for the office.

2-43 Sec. 4. NRS 232.355 is hereby amended to read as follows:

2-44 232.355 1. Except for gifts or grants specifically accounted for in

2-45 another fund, all gifts or grants of money or other property which the

2-46 divisions of the department of human resources are authorized to accept

3-1 must be accounted for in the department of human resources’ gift fund,

3-2 hereby created as a [special revenue] trust fund. The fund is a continuing

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

3-4 fund as are necessary to account properly for gifts received. All money

3-5 received by the division must be deposited in the state treasury for credit to

3-6 the fund. The money in the fund must be paid out on claims as other claims

3-7 against the state are paid. Unless otherwise specifically provided by statute,

3-8 claims against the fund must be approved by the director or his delegate.

3-9 2. Gifts of property other than money may be sold or exchanged when

3-10 this is deemed by the head of the facility or agency responsible for the gift

3-11 to be in the best interest of the facility or agency. The sale price must not be

3-12 less than 90 percent of the value determined by a qualified appraiser

3-13 appointed by the head of the facility or agency. All money received from

3-14 the sale must be deposited in the state treasury to the credit of the

3-15 appropriate gift account in the department of human resources’ gift fund.

3-16 The money may be spent only for the purposes of the facility or agency

3-17 named in the title of the account. The property may not be sold or

3-18 exchanged if to do so would violate the terms of the gift.

3-19 Sec. 5. Chapter 360 of NRS is hereby amended by adding thereto a

3-20 new section to read as follows:

3-21 "Account" means the local government tax distribution account

3-22 created pursuant to NRS 360.660.

3-23 Sec. 6. NRS 360.600 is hereby amended to read as follows:

3-24 360.600 As used in NRS 360.600 to 360.740, inclusive, unless the

3-25 context otherwise requires, the words and terms defined in NRS 360.610 to

3-26 360.650, inclusive, and section 5 of this act, have the meanings ascribed to

3-27 them in those sections.

3-28 Sec. 7. NRS 360.620 is hereby amended to read as follows:

3-29 360.620 "Enterprise district" means a governmental entity which:

3-30 1. Is not a county, city or town;

3-31 2. Receives any portion of the proceeds of a tax which is included in

3-32 the [fund;] account; and

3-33 3. The executive director determines is an enterprise district pursuant

3-34 to the provisions of NRS 360.710.

3-35 Sec. 8. NRS 360.640 is hereby amended to read as follows:

3-36 360.640 "Local government" means any county, city or town that

3-37 receives any portion of the proceeds of a tax which is included in the

3-38 [fund.] account.

3-39 Sec. 9. NRS 360.650 is hereby amended to read as follows:

3-40 360.650 "Special district" means a governmental entity that receives

3-41 any portion of the proceeds of a tax which is included in the [fund] account

3-42 and which is not:

3-43 1. A county;

3-44 2. A city;

3-45 3. A town; or

3-46 4. An enterprise district

3-47 .

4-1 Sec. 10. NRS 360.660 is hereby amended to read as follows:

4-2 360.660 The local government tax distribution [fund] account is

4-3 hereby created in the [state treasury as a special revenue]

4-4 intergovernmental fund. The executive director shall administer the [fund.]

4-5 account.

4-6 Sec. 11. NRS 360.670 is hereby amended to read as follows:

4-7 360.670 Except as otherwise provided in NRS 360.740, each:

4-8 1. Local government that receives, before July 1, 1998, any portion of

4-9 the proceeds of a tax which is included in the [fund;] account;

4-10 2. Special district that receives, before July 1, 1998, any portion of the

4-11 proceeds of a tax which is included in the [fund;] account; and

4-12 3. Enterprise district,

4-13 is eligible for an allocation from the [fund] account in the manner

4-14 prescribed in NRS 360.680.

4-15 Sec. 12. NRS 360.680 is hereby amended to read as follows:

4-16 360.680 1. On or before July 1 of each year, the executive director

4-17 shall allocate to each enterprise district an amount equal to the amount that

4-18 the enterprise district received from the [fund] account in the immediately

4-19 preceding fiscal year.

4-20 2. Except as otherwise provided in NRS 360.690 and 360.730, the

4-21 executive director, after subtracting the amount allocated to each enterprise

4-22 district pursuant to subsection 1, shall allocate to each local government or

4-23 special district which is eligible for an allocation from the [fund] account

4-24 pursuant to NRS 360.670 an amount from the [fund] account that is equal

4-25 to the amount allocated to the local government or special district for the

4-26 preceding fiscal year multiplied by one plus the percentage change in the

4-27 Consumer Price Index (All Items) for the year ending on December 31

4-28 immediately preceding the year in which the allocation is made.

4-29 Sec. 13. NRS 360.690 is hereby amended to read as follows:

4-30 360.690 1. Except as otherwise provided in NRS 360.730, the

4-31 executive director shall estimate monthly the amount each local

4-32 government, special district and enterprise district will receive from the

4-33 [fund] account pursuant to the provisions of this section.

4-34 2. The executive director shall establish a base monthly allocation for

4-35 each local government, special district and enterprise district by dividing

4-36 the amount determined pursuant to NRS 360.680 for each local

4-37 government, special district and enterprise district by 12 and the state

4-38 treasurer shall, except as otherwise provided in subsections 3, 4 and 5,

4-39 remit monthly that amount to each local government, special district and

4-40 enterprise district.

4-41 3. If, after making the allocation to each enterprise district for the

4-42 month, the executive director determines there is not sufficient money

4-43 available in the county’s subaccount in the account [in the fund] to allocate

4-44 to each local government and special district the base monthly allocation

4-45 determined pursuant to subsection 2, he shall prorate the money in the

4-46 [account] county’s subaccount and allocate to each local government and

5-1 special district an amount equal to the percentage of the amount that the

5-2 local government or special district received from the total amount which

5-3 was distributed to all local governments and special districts within the

5-4 county for the fiscal year immediately preceding the year in which the

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

5-6 government or special district.

5-7 4. Except as otherwise provided in subsection 5, if the executive

5-8 director determines that there is money remaining in the county’s

5-9 subaccount in the account [in the fund] after the base monthly allocation

5-10 determined pursuant to subsection 2 has been allocated to each local

5-11 government, special district and enterprise district, he shall immediately

5-12 determine and allocate each:

5-13 (a) Local government’s share of the remaining money by:

5-14 (1) Multiplying one-twelfth of the amount allocated pursuant to NRS

5-15 360.680 by one plus the sum of the:

5-16 (I) Percentage change in the population of the local government for

5-17 the fiscal year immediately preceding the year in which the allocation is

5-18 made, as certified by the governor pursuant to NRS 360.285 except as

5-19 otherwise provided in subsection 6; and

5-20 (II) Average percentage change in the assessed valuation of taxable

5-21 property in the local government, except any assessed valuation attributable

5-22 to the net proceeds of minerals, over the 5 fiscal years immediately

5-23 preceding the year in which the allocation is made; and

5-24 (2) Using the figure calculated pursuant to subparagraph (1) to

5-25 calculate and allocate to each local government an amount equal to the

5-26 proportion that the figure calculated pursuant to subparagraph (1) bears to

5-27 the total amount of the figures calculated pursuant to subparagraph (1) of

5-28 this paragraph and subparagraph (1) of paragraph (b), respectively, for the

5-29 local governments and special districts located in the same county

5-30 multiplied by the total amount available in the [account;] subaccount; and

5-31 (b) Special district’s share of the remaining money by:

5-32 (1) Multiplying one-twelfth of the amount allocated pursuant to NRS

5-33 360.680 by one plus the average change in the assessed valuation of taxable

5-34 property in the special district, except any assessed valuation attributable to

5-35 the net proceeds of minerals, over the 5 fiscal years immediately preceding

5-36 the year in which the allocation is made; and

5-37 (2) Using the figure calculated pursuant to subparagraph (1) to

5-38 calculate and allocate to each special district an amount equal to the

5-39 proportion that the figure calculated pursuant to subparagraph (1) bears to

5-40 the total amount of the figures calculated pursuant to subparagraph (1) of

5-41 this paragraph and subparagraph (1) of paragraph (a), respectively, for the

5-42 local governments and special districts located in the same county

5-43 multiplied by the total amount available in the [account.] subaccount.

5-44 The state treasurer shall remit the amount allocated to each local

5-45 government or special district pursuant to this subsection.

6-1 5. The executive director shall not allocate any amount to a local

6-2 government or special district pursuant to subsection 4, unless the amount

6-3 distributed and allocated to each of the local governments and special

6-4 districts in the county in each preceding month of the fiscal year in which

6-5 the allocation is to be made was at least equal to the base monthly

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

6-7 to the local governments and special districts in the county for the

6-8 preceding months of the fiscal year in which the allocation is to be made

6-9 were less than the base monthly allocation determined pursuant to

6-10 subsection 2 and the executive director determines there is money

6-11 remaining in the county’s subaccount in the account [in the fund] after the

6-12 distribution for the month has been made, he shall:

6-13 (a) Determine the amount by which the base monthly allocations

6-14 determined pursuant to subsection 2 for each local government and special

6-15 district in the county for the preceding months of the fiscal year in which

6-16 the allocation is to be made exceeds the amounts actually received by the

6-17 local governments and special districts in the county for the same period;

6-18 and

6-19 (b) Compare the amount determined pursuant to paragraph (a) to the

6-20 amount of money remaining in the county’s subaccount in the account [in

6-21 the fund] to determine which amount is greater.

6-22 If the executive director determines that the amount determined pursuant to

6-23 paragraph (a) is greater, he shall allocate the money remaining in the

6-24 county’s subaccount in the account [in the fund] pursuant to the provisions

6-25 of subsection 3. If the executive director determines that the amount of

6-26 money remaining in the county’s subaccount in the account [in the fund] is

6-27 greater, he shall first allocate the money necessary for each local

6-28 government and special district to receive the base monthly allocation

6-29 determined pursuant to subsection 2 and the state treasurer shall remit that

6-30 money so allocated. The executive director shall allocate any additional

6-31 money in the county’s subaccount in the account [in the fund] pursuant to

6-32 the provisions of subsection 4.

6-33 6. If the Bureau of the Census of the United States Department of

6-34 Commerce issues population totals that conflict with the totals certified by

6-35 the governor pursuant to NRS 360.285, the percentage change calculated

6-36 pursuant to paragraph (a) of subsection 4 must be an estimate of the change

6-37 in population for the calendar year, based upon the population totals issued

6-38 by the Bureau of the Census.

6-39 7. On or before February 15 of each year, the executive director shall

6-40 provide to each local government, special district and enterprise district a

6-41 preliminary estimate of the revenue it will receive from the [fund] account

6-42 for that fiscal year.

6-43 8. On or before March 15 of each year, the executive director shall:

6-44 (a) Make an estimate of the receipts from each tax included in the [fund]

6-45 account on an accrual basis for the next fiscal year in accordance with

7-1 generally accepted accounting principles, including an estimate for each

7-2 county of the receipts from each tax included in the [fund;] account; and

7-3 (b) Provide to each local government, special district and enterprise

7-4 district an estimate of the amount that local government, special district or

7-5 enterprise district would receive based upon the estimate made pursuant to

7-6 paragraph (a) and calculated pursuant to the provisions of this section.

7-7 9. A local government, special district or enterprise district may use the

7-8 estimate provided by the executive director pursuant to subsection 8 in the

7-9 preparation of its budget.

7-10 Sec. 14. NRS 360.700 is hereby amended to read as follows:

7-11 360.700 The executive director shall ensure that each local

7-12 government, special district or enterprise district that:

7-13 1. Received, before July 1, 1998, any portion of the proceeds of a tax

7-14 which is included in the [fund;] account; and

7-15 2. Pledged a portion of the money described in subsection 1 to secure

7-16 the payment of bonds or other types of obligations,

7-17 receives an amount at least equal to that amount which the local

7-18 government, special district or enterprise district would have received

7-19 before July 1, 1998, that is pledged to secure the payment of those bonds or

7-20 other types of obligations.

7-21 Sec. 15. NRS 360.720 is hereby amended to read as follows:

7-22 360.720 1. An enterprise district shall not pledge any portion of the

7-23 revenues from any of the taxes included in the [fund] account to secure the

7-24 payment of bonds or other obligations.

7-25 2. The executive director shall ensure that a governmental entity

7-26 created between July 1, 1996, and July 1, 1998, does not receive money

7-27 from the taxes included in the [fund] account unless that governmental

7-28 entity provides police protection and at least two of the following services:

7-29 (a) Fire protection;

7-30 (b) Construction, maintenance and repair of roads; or

7-31 (c) Parks and recreation.

7-32 3. As used in this section:

7-33 (a) "Fire protection" has the meaning ascribed to it in NRS 360.740.

7-34 (b) "Parks and recreation" has the meaning ascribed to it in NRS

7-35 360.740.

7-36 (c) "Police protection" has the meaning ascribed to it in NRS 360.740.

7-37 (d) "Construction, maintenance and repair of roads" has the meaning

7-38 ascribed to it in NRS 360.740.

7-39 Sec. 16. NRS 360.730 is hereby amended to read as follows:

7-40 360.730 1. The governing bodies of two or more local governments

7-41 or special districts, or any combination thereof, may, pursuant to the

7-42 provisions of NRS 277.045, enter into a cooperative agreement that sets

7-43 forth an alternative formula for the distribution of the taxes included in the

7-44 [fund] account to the local governments or special districts which are

7-45 parties to the agreement. The governing bodies of each local government or

8-1 special district that is a party to the agreement must approve the alternative

8-2 formula by majority vote.

8-3 2. The county clerk of a county in which a local government or special

8-4 district that is a party to a cooperative agreement pursuant to subsection 1 is

8-5 located shall transmit a copy of the cooperative agreement to the executive

8-6 director:

8-7 (a) Within 10 days after the agreement is approved by each of the

8-8 governing bodies of the local governments or special districts that are

8-9 parties to the agreement; and

8-10 (b) Not later than December 31 of the year immediately preceding the

8-11 initial year of distribution that will be governed by the cooperative

8-12 agreement.

8-13 3. The governing bodies of two or more local governments or special

8-14 districts shall not enter into more than one cooperative agreement pursuant

8-15 to subsection 1 that involves the same local governments or special

8-16 districts.

8-17 4. If at least two cooperative agreements exist among the local

8-18 governments and special districts that are located in the same county, the

8-19 executive director shall ensure that the terms of those cooperative

8-20 agreements do not conflict.

8-21 5. Any local government or special district that is not a party to a

8-22 cooperative agreement pursuant to subsection 1 must continue to receive

8-23 money from the [fund] account pursuant to the provisions of NRS 360.680

8-24 and 360.690.

8-25 6. The governing bodies of the local governments and special districts

8-26 that have entered into a cooperative agreement pursuant to subsection 1

8-27 may, by majority vote, amend the terms of the agreement. The governing

8-28 bodies shall not amend the terms of a cooperative agreement more than

8-29 once during the first 2 years after the cooperative agreement is effective and

8-30 once every year thereafter, unless the committee on local government

8-31 finance approves the amendment. The provisions of this subsection do not

8-32 apply to any interlocal agreements for the consolidation of governmental

8-33 services entered into by local governments or special districts pursuant to

8-34 the provisions of NRS 277.080 to 277.180, inclusive, that do not relate to

8-35 the distribution of taxes included in the [fund.] account.

8-36 7. A cooperative agreement executed pursuant to this section may not

8-37 be terminated unless the governing body of each local government or

8-38 special district that is a party to a cooperative agreement pursuant to

8-39 subsection 1 agrees to terminate the agreement.

8-40 8. For each fiscal year the cooperative agreement is in effect, the

8-41 executive director shall continue to calculate the amount each local

8-42 government or special district that is a party to a cooperative agreement

8-43 pursuant to subsection 1 would receive pursuant to the provisions of NRS

8-44 360.680 and 360.690.

8-45 9. If the governing bodies of the local governments or special districts

8-46 that are parties to a cooperative agreement terminate the agreement

9-1 pursuant to subsection 7, the executive director must distribute to those

9-2 local governments or special districts an amount equal to the amount the

9-3 local government or special district would have received pursuant to the

9-4 provisions of NRS 360.680 and 360.690 according to the calculations

9-5 performed pursuant to subsection 8.

9-6 Sec. 17. NRS 360.740 is hereby amended to read as follows:

9-7 360.740 1. The governing body of a local government or special

9-8 district that is created after July 1, 1998, and which provides police

9-9 protection and at least two of the following services:

9-10 (a) Fire protection;

9-11 (b) Construction, maintenance and repair of roads; or

9-12 (c) Parks and recreation,

9-13 may, by majority vote, request the Nevada tax commission to direct the

9-14 executive director to allocate money from the [fund] account to the local

9-15 government or special district pursuant to the provisions of NRS 360.680

9-16 and 360.690.

9-17 2. On or before December 31 of the year immediately preceding the

9-18 first fiscal year that the local government or special district would receive

9-19 money from the [fund,] account, a governing body that submits a request

9-20 pursuant to subsection 1 must:

9-21 (a) Submit the request to the executive director; and

9-22 (b) Provide copies of the request and any information it submits to the

9-23 executive director in support of the request to each local government and

9-24 special district that:

9-25 (1) Receives money from the [fund;] account; and

9-26 (2) Is located within the same county.

9-27 3. The executive director shall review each request submitted pursuant

9-28 to subsection 1 and submit his findings to the committee on local

9-29 government finance. In reviewing the request, the executive director shall:

9-30 (a) For the initial year of distribution, establish an amount to be

9-31 allocated to the new local government or special district pursuant to the

9-32 provisions of NRS 360.680 and 360.690. If the new local government or

9-33 special district will provide a service that was provided by another local

9-34 government or special district before the creation of the new local

9-35 government or special district, the amount allocated to the local

9-36 government or special district which previously provided the service must

9-37 be decreased by the amount allocated to the new local government or

9-38 special district; and

9-39 (b) Consider:

9-40 (1) The effect of the distribution of money in the [fund,] account,

9-41 pursuant to the provisions of NRS 360.680 and 360.690, to the new local

9-42 government or special district on the amounts that the other local

9-43 governments and special districts that are located in the same county will

9-44 receive from the [fund;] account; and

9-45 (2) The comparison of the amount established to be allocated

9-46 pursuant to the provisions of NRS 360.680 and 360.690 for the new local

10-1 government or special district to the amounts allocated to the other local

10-2 governments and special districts that are located in the same county.

10-3 4. The committee on local government finance shall review the

10-4 findings submitted by the executive director pursuant to subsection 3. If the

10-5 committee determines that the distribution of money in the [fund] account

10-6 to the new local government or special district is appropriate, it shall submit

10-7 a recommendation to the Nevada tax commission. If the committee

10-8 determines that the distribution is not appropriate, that decision is not

10-9 subject to review by the Nevada tax commission.

10-10 5. The Nevada tax commission shall schedule a public hearing within

10-11 30 days after the committee on local government finance submits its

10-12 recommendation. The Nevada tax commission shall provide public notice

10-13 of the hearing at least 10 days before the date on which the hearing will be

10-14 held. The executive director shall provide copies of all documents relevant

10-15 to the recommendation of the committee on local government finance to the

10-16 governing body of each local government and special district that is located

10-17 in the same county as the new local government or special district.

10-18 6. If, after the public hearing, the Nevada tax commission determines

10-19 that the recommendation of the committee on local government finance is

10-20 appropriate, it shall order the executive director to distribute money in the

10-21 [fund] account to the new local government or special district pursuant to

10-22 the provisions of NRS 360.680 and 360.690.

10-23 7. For the purposes of this section, the local government or special

10-24 district may enter into an interlocal agreement with another governmental

10-25 entity for the provision of the services set forth in subsection 1 if that local

10-26 government or special district compensates the governmental entity that

10-27 provides the services in an amount equal to the value of those services.

10-28 8. As used in this section:

10-29 (a) "Fire protection" includes the provision of services related to:

10-30 (1) The prevention and suppression of fire; and

10-31 (2) Rescue,

10-32 and the acquisition and maintenance of the equipment necessary to provide

10-33 those services.

10-34 (b) "Parks and recreation" includes the employment by the local

10-35 government or special district, on a permanent and full-time basis, of

10-36 persons who administer and maintain recreational facilities and parks.

10-37 "Parks and recreation" does not include the construction or maintenance of

10-38 roadside parks or rest areas that are constructed or maintained by the local

10-39 government or special district as part of the construction, maintenance and

10-40 repair of roads.

10-41 (c) "Police protection" includes the employment by the local

10-42 government or special district, on a permanent and full-time basis, of at

10-43 least three persons whose primary functions specifically include:

10-44 (1) Routine patrol;

10-45 (2) Criminal investigations;

10-46 (3) Enforcement of traffic laws; an

10-47 d

11-1 (4) Investigation of motor vehicle accidents.

11-2 (d) "Construction, maintenance and repair of roads" includes the

11-3 acquisition, operation or use of any material, equipment or facility that is

11-4 used exclusively for the construction, maintenance or repair of a road and

11-5 that is necessary for the safe and efficient use of the road except alleys and

11-6 pathways for bicycles that are separate from the roadway and, including,

11-7 without limitation:

11-8 (1) Grades or regrades;

11-9 (2) Gravel;

11-10 (3) Oiling;

11-11 (4) Surfacing;

11-12 (5) Macadamizing;

11-13 (6) Paving;

11-14 (7) Cleaning;

11-15 (8) Sanding or snow removal;

11-16 (9) Crosswalks;

11-17 (10) Sidewalks;

11-18 (11) Culverts;

11-19 (12) Catch basins;

11-20 (13) Drains;

11-21 (14) Sewers;

11-22 (15) Manholes;

11-23 (16) Inlets;

11-24 (17) Outlets;

11-25 (18) Retaining walls;

11-26 (19) Bridges;

11-27 (20) Overpasses;

11-28 (21) Tunnels;

11-29 (22) Underpasses;

11-30 (23) Approaches;

11-31 (24) Sprinkling facilities;

11-32 (25) Artificial lights and lighting equipment;

11-33 (26) Parkways;

11-34 (27) Fences or barriers that control access to the road;

11-35 (28) Control of vegetation;

11-36 (29) Rights of way;

11-37 (30) Grade separators;

11-38 (31) Traffic separators;

11-39 (32) Devices and signs for control of traffic;

11-40 (33) Facilities for personnel who construct, maintain or repair roads;

11-41 and

11-42 (34) Facilities for the storage of equipment or materials used to

11-43 construct, maintain or repair roads.

11-44 Sec. 18. NRS 369.173 is hereby amended to read as follows:

11-45 369.173 The department shall apportion, on a monthly basis, from the

11-46 tax on liquor containing more than 22 percent of alcohol by volume, the

12-1 portion of the tax collected during the preceding month which is equivalent

12-2 to 50 cents per wine gallon, among Carson City and the counties of this

12-3 state in proportion to their respective populations. The state controller shall

12-4 deposit the amounts apportioned to Carson City and each county in the

12-5 local government tax distribution [fund] account created by NRS 360.660

12-6 for credit to the respective accounts of Carson City and each county.

12-7 Sec. 19. NRS 369.174 is hereby amended to read as follows:

12-8 369.174 Each month, the state controller shall transfer to the [account

12-9 for alcohol and drug abuse in the department of human resources’ gift

12-10 fund,] tax on liquor program account in the state general fund, from the

12-11 tax on liquor containing more than 22 percent of alcohol by volume, the

12-12 portion of the tax which exceeds $1.90 per wine gallon.

12-13 Sec. 20. NRS 370.260 is hereby amended to read as follows:

12-14 370.260 1. All taxes and license fees imposed by the provisions of

12-15 NRS 370.001 to 370.430, inclusive, less any refunds granted as provided

12-16 by law, must be paid to the department in the form of remittances payable

12-17 to the department.

12-18 2. The department shall:

12-19 (a) As compensation to the state for the costs of collecting the taxes and

12-20 license fees, transmit each month the sum the legislature specifies from the

12-21 remittances made to it pursuant to subsection 1 during the preceding month

12-22 to the state treasurer for deposit to the credit of the department. The

12-23 deposited money must be expended by the department in accordance with

12-24 its work program.

12-25 (b) From the remittances made to it pursuant to subsection 1 during the

12-26 preceding month, less the amount transmitted pursuant to paragraph (a),

12-27 transmit each month the portion of the tax which is equivalent to 12.5 mills

12-28 per cigarette to the state treasurer for deposit to the credit of the account for

12-29 the tax on cigarettes in the state general fund.

12-30 (c) Transmit the balance of the payments each month to the state

12-31 treasurer for deposit in the local government tax distribution [fund] account

12-32 created by NRS 360.660.

12-33 (d) Report to the state controller monthly the amount of collections.

12-34 3. The money deposited pursuant to paragraph (c) of subsection 2 in

12-35 the local government tax distribution [fund] account is hereby appropriated

12-36 to Carson City and to each of the counties in proportion to their respective

12-37 populations and must be credited to the respective accounts of Carson City

12-38 and each county.

12-39 Sec. 21. NRS 375.070 is hereby amended to read as follows:

12-40 375.070 1. The county recorder shall transmit the proceeds of the

12-41 real property transfer tax at the end of each quarter in the following

12-42 manner:

12-43 (a) An amount equal to that portion of the proceeds which is equivalent

12-44 to 10 cents for each $500 of value or fraction thereof must be transmitted to

12-45 the state treasurer who shall deposit that amount in the account for low-

12-46 income housing created pursuant to NRS 319.500.

13-1 (b) In a county whose population is more than 400,000, an amount equal

13-2 to that portion of the proceeds which is equivalent to 60 cents for each

13-3 $500 of value or fraction thereof must be transmitted to the county treasurer

13-4 for deposit in the county school district’s fund for capital projects

13-5 established pursuant to NRS 387.328, to be held and expended in the same

13-6 manner as other money deposited in that fund.

13-7 (c) The remaining proceeds must be transmitted to the state treasurer for

13-8 deposit in the local government tax distribution [fund] account created by

13-9 NRS 360.660 for credit to the respective accounts of Carson City and each

13-10 county.

13-11 2. In addition to any other authorized use of the proceeds it receives

13-12 pursuant to subsection 1, a county or city may use the proceeds to pay

13-13 expenses related to or incurred for the development of affordable housing

13-14 for families whose income does not exceed 80 percent of the median

13-15 income for families residing in the same county, as that percentage is

13-16 defined by the United States Department of Housing and Urban

13-17 Development. A county or city that uses the proceeds in that manner must

13-18 give priority to the development of affordable housing for persons who are

13-19 disabled or elderly.

13-20 3. The expenses authorized by subsection 2 include, but are not limited

13-21 to:

13-22 (a) The costs to acquire land and developmental rights;

13-23 (b) Related predevelopment expenses;

13-24 (c) The costs to develop the land, including the payment of related

13-25 rebates;

13-26 (d) Contributions toward down payments made for the purchase of

13-27 affordable housing; and

13-28 (e) The creation of related trust funds.

13-29 Sec. 22. NRS 377.055 is hereby amended to read as follows:

13-30 377.055 1. The department shall monthly determine for each county

13-31 an amount of money equal to the sum of:

13-32 (a) Any fees and any taxes, interest and penalties which derive from the

13-33 basic city-county relief tax collected in that county pursuant to this chapter

13-34 during the preceding month, less the corresponding amount transferred to

13-35 the state general fund pursuant to subsection 3 of NRS 377.050; and

13-36 (b) That proportion of the total amount of taxes which derive from that

13-37 portion of the tax levied at the rate of one-half of 1 percent collected

13-38 pursuant to this chapter during the preceding month from out-of-state

13-39 businesses not maintaining a fixed place of business within this state, less

13-40 the corresponding amount transferred to the state general fund pursuant to

13-41 subsection 3 of NRS 377.050, which the population of that county bears to

13-42 the total population of all counties which have in effect a city-county relief

13-43 tax ordinance,

13-44 and deposit the money in the local government tax distribution [fund]

13-45 account created by NRS 360.660 for credit to the respective [accounts]

13-46 subaccounts of each county.

14-1 2. For the purpose of the distribution required by this section, the

14-2 occasional sale of a vehicle shall be deemed to take place in the county to

14-3 which the privilege tax payable by the buyer upon that vehicle is

14-4 distributed.

14-5 Sec. 23. NRS 377.057 is hereby amended to read as follows:

14-6 377.057 1. The state controller, acting upon the relevant information

14-7 furnished by the department, shall distribute monthly from the fees, taxes,

14-8 interest and penalties which derive from the supplemental city-county relief

14-9 tax collected in all counties and from out-of-state businesses during the

14-10 preceding month, except as otherwise provided in subsection 2, to:

14-11 (a) Douglas, Esmeralda, Eureka, Lander, Lincoln, Lyon, Mineral, Nye,

14-12 Pershing, Storey and White Pine counties, an amount equal to one-twelfth

14-13 of the amount distributed in the immediately preceding fiscal year

14-14 multiplied by one plus:

14-15 (1) The percentage change in the total receipts from the supplemental

14-16 city-county relief tax for all counties and from out-of-state businesses, from

14-17 the fiscal year 2 years preceding the immediately preceding fiscal year to

14-18 the fiscal year preceding the immediately preceding fiscal year; or

14-19 (2) Except as otherwise provided in this paragraph, the percentage

14-20 change in the population of the county, as certified by the governor

14-21 pursuant to NRS 360.285, added to the percentage change in the Consumer

14-22 Price Index for the year ending on December 31 next preceding the year of

14-23 distribution,

14-24 whichever is less, except that the amount distributed to the county must not

14-25 be less than the amount specified in subsection 5. If the Bureau of the

14-26 Census of the United States Department of Commerce issues population

14-27 totals that conflict with the totals certified by the governor pursuant to NRS

14-28 360.285, the percentage change calculated pursuant to subparagraph (2) for

14-29 the ensuing fiscal year must be an estimate of the change in population for

14-30 the calendar year, based upon the population totals issued by the Bureau of

14-31 the Census.

14-32 (b) All other counties, the amount remaining after making the

14-33 distributions required by paragraph (a) to each of these counties in the

14-34 proportion that the amount of supplemental city-county relief tax collected

14-35 in the county for the month bears to the total amount of supplemental city-

14-36 county relief tax collected for that month in the counties whose distribution

14-37 will be determined pursuant to this paragraph.

14-38 2. If the amount of supplemental city-county relief tax collected in a

14-39 county listed in paragraph (a) of subsection 1 for the 12 most recent months

14-40 for which information concerning the actual amount collected is available

14-41 on February 15 of any year exceeds by more than 10 percent the amount

14-42 distributed pursuant to paragraph (a) to that county for the same period, the

14-43 state controller shall distribute that county’s portion of the proceeds from

14-44 the supplemental city-county relief tax pursuant to paragraph (b) of

14-45 subsection 1 in all subsequent fiscal years, unless a waiver is granted

14-46 pursuant to subsection 3.

15-1 3. A county which, pursuant to subsection 2, is required to have its

15-2 portion of the proceeds from the supplemental city-county relief tax

15-3 distributed pursuant to paragraph (b) of subsection 1 may file a request with

15-4 the Nevada tax commission for a waiver of the requirements of subsection

15-5 2. The request must be filed on or before February 20 next preceding the

15-6 fiscal year for which the county will first receive its portion of the proceeds

15-7 from the supplemental city-county relief tax pursuant to paragraph (b) of

15-8 subsection 1 and must be accompanied by evidence which supports the

15-9 granting of the waiver. The commission shall grant or deny a request for a

15-10 waiver on or before March 10 next following the timely filing of the

15-11 request. If the commission determines that the increase in the amount of

15-12 supplemental city-county relief tax collected in the county was primarily

15-13 caused by:

15-14 (a) Nonrecurring taxable sales, it shall grant the request.

15-15 (b) Normal or sustainable growth in taxable sales, it shall deny the

15-16 request.

15-17 A county which is granted a waiver pursuant to this subsection is not

15-18 required to obtain a waiver in any subsequent fiscal year to continue to

15-19 receive its portion of the proceeds from the supplemental city-county relief

15-20 tax pursuant to paragraph (a) of subsection 1 unless the amount of

15-21 supplemental city-county relief tax collected in the county in a fiscal year

15-22 again exceeds the threshold established in subsection 2.

15-23 4. The amount apportioned to each county must be deposited in the

15-24 local government tax distribution [fund] account created by NRS 360.660

15-25 for credit to the respective accounts of each county.

15-26 5. The minimum amount which may be distributed to the following

15-27 counties in a month pursuant to paragraph (a) of subsection 1 is as follows:

15-28 Douglas $580,993

15-29 Esmeralda 53,093

15-30 Lander 155,106

15-31 Lincoln 72,973

15-32 Lyon 356,858

15-33 Mineral 118,299

15-34 Nye 296,609

15-35 Pershing 96,731

15-36 Storey 69,914

15-37 White Pine 158,863

15-38 6. As used in this section, unless the context otherwise requires:

15-39 (a) "Enterprise district" has the meaning ascribed to it in NRS 360.620.

15-40 (b) "Local government" has the meaning ascribed to it in NRS 360.640.

15-41 (c) "Special district" has the meaning ascribed to it in NRS 360.650.

16-1 Sec. 24. NRS 445A.255 is hereby amended to read as follows:

16-2 445A.255 1. The account to finance the construction of projects, to

16-3 be known as the account for the revolving fund, is hereby created in the

16-4 [state treasury.] fund for the municipal bond bank.

16-5 2. The account to fund activities, other than projects, authorized by the

16-6 Safe Drinking Water Act, to be known as the account for set-aside

16-7 programs, is hereby created in the [state treasury.] fund for the municipal

16-8 bond bank.

16-9 3. The money in the account for the revolving fund and the account for

16-10 set-aside programs may be used only for the purposes set forth in the Safe

16-11 Drinking Water Act.

16-12 4. All claims against the account for the revolving fund and the account

16-13 for set-aside programs must be paid as other claims against the state are

16-14 paid.

16-15 5. The faith of the state is hereby pledged that the money in the account

16-16 for the revolving fund and the account for set-aside programs will not be

16-17 used for purposes other than those authorized by the Safe Drinking Water

16-18 Act.

16-19 Sec. 25. Chapter 458 of NRS is hereby amended by adding thereto a

16-20 new section to read as follows:

16-21 1. The tax on liquor program account is hereby created in the state

16-22 general fund.

16-23 2. Money in the account that is received pursuant to NRS 369.174

16-24 must be used for the purposes specified in NRS 458.097.

16-25 3. All claims must be approved by the chief before they are paid.

16-26 Sec. 26. NRS 458.100 is hereby amended to read as follows:

16-27 458.100 1. All gifts or grants of money which the bureau is

16-28 authorized to accept must be deposited in the state treasury for credit to the

16-29 state grant and gift account for alcohol and drug abuse which is hereby

16-30 created in the department of employment, training and rehabilitation’s gift

16-31 fund.

16-32 2. Money in the account [which has been received:

16-33 (a) Pursuant to NRS 369.174 must be used for the purposes specified in

16-34 NRS 458.097.

16-35 (b) From any other source] must be used for the purpose of carrying out

16-36 the provisions of NRS 458.010 to 458.360, inclusive, and other programs

16-37 or laws administered by the bureau.

16-38 3. All claims must be approved by the chief before they are paid.

16-39 Sec. 27. NRS 482.180 is hereby amended to read as follows:

16-40 482.180 1. The motor vehicle fund is hereby created as an agency

16-41 fund. Except as otherwise provided in subsection 4 or by a specific statute,

16-42 all money received or collected by the department must be deposited in the

16-43 state treasury for credit to the motor vehicle fund.

16-44 2. The interest and income on the money in the motor vehicle fund,

16-45 after deducting any applicable charges, must be credited to the state

16-46 highway fund.

17-1 3. Any check accepted by the department in payment of vehicle

17-2 privilege tax or any other fee required to be collected [under] pursuant to

17-3 this chapter must, if it is dishonored upon presentation for payment, be

17-4 charged back against the motor vehicle fund or the county to which the

17-5 payment was credited, in the proper proportion.

17-6 4. All money received or collected by the department for the basic

17-7 vehicle privilege tax must be deposited in the local government tax

17-8 distribution [fund,] account, created by NRS 360.660, for credit to the

17-9 appropriate county pursuant to subsection 6.

17-10 5. Money for the administration of the provisions of this chapter must

17-11 be provided by direct legislative appropriation from the state highway fund,

17-12 upon the presentation of budgets in the manner required by law. Out of the

17-13 appropriation the department shall pay every item of expense.

17-14 6. The privilege tax collected on vehicles subject to the provisions of

17-15 chapter 706 of NRS and engaged in interstate or intercounty operation must

17-16 be distributed among the counties in the following percentages:

17-17 Carson City 1.07 percent Lincoln 3.12 percent

17-18 Churchill 5.21 percent Lyon 2.90 percent

17-19 Clark 22.54 percent Mineral 2.40 percent

17-20 Douglas 2.52 percent Nye 4.09 percent

17-21 Elko 13.31 percent Pershing 7.00 percent

17-22 Esmeralda 2.52 percent Storey .19 percent

17-23 Eureka 3.10 percent Washoe 12.24 percent

17-24 Humboldt 8.25 percent White Pine 5.66 percent

17-25 Lander 3.88 percent

17-26 The distributions must be allocated among local governments within the

17-27 respective counties pursuant to the provisions of NRS 482.181.

17-28 7. As commission to the department for collecting the privilege tax on

17-29 vehicles subject to the provisions of this chapter and chapter 706 of NRS,

17-30 the department shall deduct and withhold 1 percent of the privilege tax

17-31 collected by a county assessor and 6 percent of the other privilege tax

17-32 collected.

17-33 8. When the requirements of this section and NRS 482.181 have been

17-34 met, and when directed by the department, the state controller shall transfer

17-35 monthly to the state highway fund any balance in the motor vehicle fund.

17-36 9. If a statute requires that any money in the motor vehicle fund be

17-37 transferred to another fund or account, the department shall direct the

17-38 controller to transfer the money in accordance with the statute.

17-39 Sec. 28. NRS 360.630 is hereby repealed.

17-40 Sec. 29. This act becomes effective upon passage and approval.

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