Assembly Bill No. 556–Committee on Taxation

March 15, 1999

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Referred to Committee on Taxation

 

SUMMARY—Provides for establishment of procedure to amend certification of population of political subdivisions of state for apportionment of proceeds from certain taxes. (BDR 32-1657)

FISCAL NOTE: Effect on Local Government: No.

Effect on the State or on Industrial Insurance: Yes.

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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 taxation; providing in skeleton form for the establishment of a procedure to amend the certification of the population of political subdivisions of the state for the apportionment of proceeds from certain taxes; 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. Chapter 360 of NRS is hereby amended by adding thereto

1-2 a new section to read as follows:

1-3 1. If the governing body of any town, city or county in this state

1-4 determines that the population of that town, city or county is at least 1

1-5 percent lower or higher than the population of that town, city or county

1-6 certified by the governor pursuant to paragraph (a) of subsection 1 of

1-7 NRS 360.285, the town, city or county may, not later than April 15 of the

1-8 year in which that certification was made, petition the department to

1-9 recommend that the governor amend his certification accordingly. No

1-10 such petition may be filed on behalf of a township.

1-11 2. The department shall, not later than May 1 of each year:

1-12 (a) Complete its review of any petitions filed pursuant to subsection 1;

1-13 and

1-14 (b) Submit its recommendations regarding those petitions to the

1-15 governor.

1-16 3. The department shall adopt such regulations as it deems

1-17 appropriate to carry out this section.

2-1 Sec. 2. NRS 360.285 is hereby amended to read as follows:

2-2 360.285 1. For the purposes of this Title, the governor shall, on or

2-3 before :

2-4 (a) March 1 of each year, certify the population of each town, township,

2-5 city and county in this state from the determination submitted to him by the

2-6 department [.] pursuant to NRS 360.283.

2-7 (b) May 1 of each year, appropriately amend any population figures

2-8 certified that year pursuant to paragraph (a) in accordance with any

2-9 recommendations submitted to him by the department pursuant to section

2-10 1 of this act.

2-11 2. Where any tax is collected by the department for apportionment in

2-12 whole or in part to any political subdivision and the basis of the

2-13 apportionment is the population of the political subdivision, the department

2-14 shall use the populations certified by the governor [.] pursuant to

2-15 subsection 1. The transition from one such certification to the next must be

2-16 made on July 1 following the certification for use in the fiscal year

2-17 beginning then. Every payment before that date must be based upon the

2-18 [earlier certification] last figures certified pursuant to subsection 1 during

2-19 the immediately preceding calendar year, and every payment on or after

2-20 that date must be based upon the [later certification.] last figures certified

2-21 pursuant to subsection 1 during the same calendar year.

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