1-3 property, a board of county commissioners in each county whose

1-4 population is [100,000 or more but] less than 400,000 [,] may by

1-5 ordinance, but not as in a case of emergency, impose a tax at the rate of up

1-6 to 1/10 of 1 percent of the value thereof on each deed by which any

1-7 residential lands, tenements or other residential realty is granted, assigned,

1-8 transferred or otherwise conveyed to or vested in another person, after

1-9 receiving the approval of a majority of the registered voters of the county

1-10 voting on the question at a primary, general or special election. A county

1-11 may combine this question with questions submitted pursuant to NRS

1-12 376A.040, 376A.050 and 376A.070 or any combination thereof.

1-13 2. A special election may be held only if the board of county

1-14 commissioners determines, by a unanimous vote, that an emergency exists.

1-15 The determination made by the board is conclusive unless it is shown that

2-20 population is [more than 100,000 but] less than 400,000 [,] may adopt an

2-21 open-space plan. If an open-space plan is adopted, the plan must provide

2-22 for:

2-23 (a) The development and use of open-space land for a period of 20

2-24 years;

2-25 (b) The financing for the acquisition of open-space land; and

2-26 (c) The maintenance of open-space land acquired pursuant to the open-

2-27 space plan and the maintenance of any existing open-space land in the

2-28 county.

2-29 2. Before the board of county commissioners adopts the open-space

2-30 plan, the open-space plan must be found by the governing board for

2-31 regional planning to be in conformance with the comprehensive regional

2-32 plan adopted pursuant to NRS 278.0282.

2-33 3. Before the open-space plan is adopted, the board of county

2-34 commissioners shall:

2-35 (a) Send a copy of the open-space plan to the city council of each

2-36 incorporated city within the county and request that the city council review

2-37 and comment on the open-space plan within 60 days after receipt of the

2-38 open-space plan; and

2-39 (b) Consider and respond to any comments provided by a city council

2-40 that are received by the board of county commissioners within 90 days after

3-3 from retail sales, a board of county commissioners of a county whose

3-4 population is [100,000 or more but] less than 400,000 [,] may by

3-5 ordinance, but not as in a case of emergency, impose a tax at the rate of up

3-6 to 1/4 of 1 percent of the gross receipts of any retailer from the sale of all

3-7 tangible personal property sold at retail, or stored, used or otherwise

3-8 consumed in the county, after receiving the approval of a majority of the

3-9 registered voters of the county voting on the question at a primary, general

3-10 or special election. The question may be combined with questions

3-11 submitted pursuant to NRS 375.025, 376A.050 and 376A.070 or any

3-12 combination thereof.

3-13 2. If a county imposes a sales tax pursuant to this section and NRS

3-14 376A.050, the combined additional sales tax must not exceed 1/4 of 1

3-15 percent. A tax imposed pursuant to this section applies throughout the

3-16 county, including incorporated cities in the county.

3-17 3. Before the election may occur, an open-space plan must be adopted

3-18 by the board of county commissioners pursuant to NRS 376A.020 and the

3-19 adopted open-space plan must be endorsed by resolution by the city council

3-20 of each incorporated city within the county.

3-21 4. All fees, taxes, interest and penalties imposed and all amounts of tax

3-22 required to be paid pursuant to this section must be paid to the department

3-23 of taxation in the form of remittances payable to the department of taxation.

3-24 The department of taxation shall deposit the payments with the state

3-25 treasurer for credit to the sales and use tax account in the state general fund.

3-26 The state controller, acting upon the collection data furnished by the

3-27 department of taxation, shall transfer monthly all fees, taxes, interest and

3-28 penalties collected during the preceding month to the intergovernmental

3-29 fund and remit the money to the county treasurer.

3-30 5. The money received from the tax imposed pursuant to subsection 4

3-31 must be retained by the county, or remitted to a city or general

3-32 improvement district in the county. The money received by a county, city

3-33 or general improvement district pursuant to this section must only be used

3-34 to pay the cost of:

3-35 (a) The acquisition of land in fee simple for development and use as

3-36 open-space land;

3-37 (b) The acquisition of the development rights of land identified as open-

3-38 space land;

3-39 (c) The creation of a trust fund for the acquisition of land or

3-40 development rights of land pursuant to paragraphs (a) and (b);

3-41 (d) The principal and interest on notes, bonds or other obligations issued

3-42 by the county, city or general improvement district for the acquisition of

4-14 addition to all other taxes imposed on the revenues from retail sales, a

4-15 board of county commissioners in each county whose population is

4-16 [100,000 or more but] less than 400,000 [,] may by ordinance, but not as in

4-17 a case of emergency, impose a tax at the rate of up to 1/4 of 1 percent of the

4-18 gross receipts of any retailer from the sale of all tangible personal property

4-19 sold at retail, or stored, used or otherwise consumed in the county, after

4-20 receiving the approval of a majority of the registered voters of the county

4-21 voting on the question at a primary, general or special election. The

4-22 question may be combined with questions submitted pursuant to NRS

4-23 375.025, 376A.040 and 376A.070 or any combination thereof.

4-24 2. If a county imposes a sales tax pursuant to this section and NRS

4-25 376A.040, the combined additional sales tax must not exceed 1/4 of 1

4-26 percent. A tax imposed pursuant to this section applies throughout the

4-27 county, including incorporated cities in the county.

4-28 3. Before the election occurs, an open-space plan must be adopted by

4-29 the board of county commissioners pursuant to NRS 376A.020 and the

4-30 adopted open-space plan must be endorsed by resolution by the city council

4-31 of each incorporated city in the county.

4-32 4. All fees, taxes, interest and penalties imposed and all amounts of tax

4-33 required to be paid pursuant to this section must be paid to the department

4-34 of taxation in the form of remittances payable to the department of taxation.

4-35 The department of taxation shall deposit the payments with the state

4-36 treasurer for credit to the sales and use tax account in the state general fund.

4-37 The state controller, acting upon the collection data furnished by the

4-38 department of taxation, shall transfer monthly all fees, taxes, interest and

4-39 penalties collected during the preceding month to the intergovernmental