Assembly Bill No. 463–Assemblymen Marvel and de Braga

March 10, 1999

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Referred to Committee on Taxation

 

SUMMARY—Requires board of county commissioners to levy tax and to support county museum or historical society. (BDR 20-1452)

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 county government; requiring the board of county commissioners to include in the budget of the county items to cover the expense of maintaining a county museum or historical society; requiring the board of county commissioners to levy a tax on the assessed valuation of the taxable property in the county to support a county museum or historical society; excluding such a levy from the limitation on the total ad valorem tax levy and the maximum amount of money the county may receive from taxes ad valorem; 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 244.377 is hereby amended to read as follows:

1-2 244.377 1. The board of county commissioners of any county [may]

1-3 shall include in the annual budget of the county items to cover the expense

1-4 of maintaining a county museum [, art center] or historical society.

1-5 2. The expenditures so budgeted [may] must be met by including them

1-6 in the annual tax levy of the county [; but in no case may the tax levy for

1-7 such purposes in any 1 year exceed] in an amount equal to 5 cents on each

1-8 $100 of the assessed valuation of the taxable property of that county. The

1-9 tax so levied must be excluded in computing the maximum amount of

1-10 money which the county is permitted to receive from taxes ad valorem

1-11 and the highest permissible rate of such taxes.

1-12 3. The proceeds of the tax levy [may] must be paid under contract to a

1-13 nonprofit historical society, nonprofit museum board or other nonprofit

1-14 board, committee or organization for their use in paying salaries of the

1-15 museum [or art center] personnel, in building and maintaining exhibits [,]

2-1 and in purchasing cabinets, [in displaying items and in conducting

2-2 activities related to a museum or art center,] but in no case may such

2-3 organization or board make capital improvements without the express

2-4 approval of the board of county commissioners.

2-5 Sec. 2. This act becomes effective on July 1, 1999.

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