Assembly Bill No. 471–Assemblymen Humke, Freeman, Gibbons, Brower,

Anderson, Angle, Gustavson, Evans and Manendo

CHAPTER........

AN ACT relating to taxation; requiring the board of county commissioners of Washoe

County to reduce the rate of a certain special motor vehicle privilege tax imposed

during a certain period; prospectively prohibiting the board of county

commissioners of Washoe County from imposing, levying or continuing the tax

after a certain date; and providing other matters properly relating thereto.

 

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

Section 1. Section 38 of chapter 491, Statutes of Nevada 1991, as

amended by section 4 of chapter 475, Statutes of Nevada 1993, at page

1950, is hereby amended to read as follows:

  1. Sec. 38. 1. The board of county commissioners of Washoe
  1. County shall reduce the rate of the tax ad valorem imposed pursuant
  1. to section 33 of this act by 1.5 cents per $100 of assessed valuation
  1. for the fiscal year 1993-1994.
  1. 2. The board of county commissioners of Washoe County shall
  1. reduce the rate of the tax ad valorem imposed pursuant to section 33
  1. of this act, in addition to the reduction made pursuant to subsection
  1. 1, by 4 cents per $100 of assessed valuation for the fiscal year
  1. 1994-1995.

3. The board of county commissioners of Washoe County

shall reduce the rate of the special privilege tax imposed pursuant

to section 30 of this act to the amounts shown for each $1 of

valuation for the respective fiscal years:

2001-2002 0.8 cents

2002-2003 0.6 cents

2003-2004 0.4 cents

2004-2005 0.2 cents
  1. The board of county commissioners of Washoe County shall not
  1. impose or levy that special privilege tax for any fiscal year after
  1. June 30, 2005.
  1. 4. The board of county commissioners of Washoe County or
  1. Churchill County shall not, after June 30, 1994:
  1. (a) Except as otherwise provided in subsection 2 [or 4,] , 3 or 5,
  1. decrease the rate of any of the taxes imposed pursuant to sections
  1. 29 to 33, inclusive, of this act unless all of the local governments
  1. that are entitled to receive a monthly distribution from the tax
  1. distribution fund for the county agree to the decrease.
  2. (b) Increase the rate of any tax imposed pursuant to sections 29
  1. to 33, inclusive, of this act.
  1. [4.] 5. If necessary to avoid violating the provisions of
  1. subsection 2 of section 31 of this act, the board of county
  1. commissioners of Washoe County shall reduce the amount of the
  1. license fee imposed pursuant to that section by the minimum
  1. amount necessary to comply with the provisions of subsection 2 of
  1. section 31 of this act.
  1. ~