1-2 new section to read as follows:

1-3 If any provision contained in a legislative measure will have the effect

1-4 of requiring one or more local governments to establish, provide or

1-5 increase a program or service which is estimated to cost in excess of

1-6 $5,000 per local government and a specified source for the additional

1-7 revenue to pay the expense is not authorized by a specific statute, the face

1-8 of the measure must indicate:

1-9 1. That the measure contains an unfunded mandate; and

1-10 2. Whether the measure was requested by or on behalf of one or

1-11 more of the local governments that will be required by the measure to

2-3 [establish] :

2-4 (a) Establish a program or provide a service [, or to increase] ; or

2-5 (b) Increase a program or service already established which requires

2-6 additional funding,

2-7 and the expense required to be paid by each local government to

2-8 establish, provide or increase the program or service is $5,000 or more, a

2-9 specified source for the additional revenue to pay the expense must be

2-10 authorized by a specific statute. The additional revenue may only be used

2-11 to pay expenses directly related to the program or service. If a local

2-12 government has money from any other source available to pay such

2-13 expenses, that money must be applied to the expenses before any money

2-14 from the revenue source specified by statute.

2-15 2. In any year in which the legislature by law increases or decreases the

2-16 revenues of a local government, and that increase or decrease was not

2-17 included or anticipated in the local government’s final budget as adopted

2-18 pursuant to NRS 354.598, the governing body of any such local

2-19 government may, before August 15 of the budget year, file an amended

2-20 budget with the department of taxation increasing or decreasing its

2-21 anticipated revenues and expenditures from that contained in its final

2-22 budget to the extent of the actual increase or decrease of revenues resulting

2-23 from the legislative action.

2-24 3. In any year in which the legislature enacts a law requiring an

2-25 increase or decrease in expenditures of a local government, which was not

2-26 anticipated or included in its final budget as adopted pursuant to NRS

2-27 354.598, the governing body of any such local government may, before

2-28 August 15 of the budget year, file an amended budget with the department

2-29 of taxation providing for an increase or decrease in expenditures from that

2-30 contained in its final budget to the extent of the actual amount made

2-31 necessary by the legislative action.

2-32 4. The amended budget, as approved by the department of taxation, is