CHAPTER........

Section 1. NRS 360.690 is hereby amended to read as follows:

1. 360.690 1. Except as otherwise provided in NRS 360.730, the

2. (I) Percentage change in the population of the local government for

1. the fiscal year immediately preceding the year in which the allocation is

1. made, as certified by the governor pursuant to NRS 360.285 except as

1. otherwise provided in subsection 6; and

1. immediately preceding the year in which the allocation is made; and

1. (2) Using the figure calculated pursuant to subparagraph (1) to

1. calculate and allocate to each local government an amount equal to the

1. proportion that the figure calculated pursuant to subparagraph (1) bears to

1. the total amount of the figures calculated pursuant to subparagraph (1) of

1. this paragraph and subparagraph (1) of paragraph (b), respectively, for the

1. local governments and special districts located in the same county

1. multiplied by the total amount available in the subaccount; and

1. (b) Special district’s share of the remaining money by:

1. (1) Multiplying one-twelfth of the amount allocated pursuant to NRS

1. immediately preceding the year in which the allocation is made; and

1. (2) Using the figure calculated pursuant to subparagraph (1) to

1. calculate and allocate to each special district an amount equal to the

1. proportion that the figure calculated pursuant to subparagraph (1) bears to

1. the total amount of the figures calculated pursuant to subparagraph (1) of

1. this paragraph and subparagraph (1) of paragraph (a), respectively, for the

1. local governments and special districts located in the same county

1. multiplied by the total amount available in the subaccount.

1. The state treasurer shall remit the amount allocated to each local

1. government or special district pursuant to this subsection.

1. 5. The executive director shall not allocate any amount to a local

1. government or special district pursuant to subsection 4, unless the amount

1. distributed and allocated to each of the local governments and special

1. districts in the county in each preceding month of the fiscal year in which

1. the allocation is to be made was at least equal to the base monthly

1. allocation determined pursuant to subsection 2. If the amounts distributed

1. to the local governments and special districts in the county for the

1. preceding months of the fiscal year in which the allocation is to be made

1. were less than the base monthly allocation determined pursuant to

1. subsection 2 and the executive director determines there is money

1. remaining in the county’s subaccount in the account after the distribution

1. for the month has been made, he shall:

1. (a) Determine the amount by which the base monthly allocations

1. determined pursuant to subsection 2 for each local government and special
2. district in the county for the preceding months of the fiscal year in which

1. the allocation is to be made exceeds the amounts actually received by the

1. local governments and special districts in the county for the same period;

1. and

1. (b) Compare the amount determined pursuant to paragraph (a) to the

1. amount of money remaining in the county’s subaccount in the account to

1. determine which amount is greater.

1. If the executive director determines that the amount determined pursuant to

1. paragraph (a) is greater, he shall allocate the money remaining in the

1. county’s subaccount in the account pursuant to the provisions of subsection

1. 3. If the executive director determines that the amount of money remaining

1. in the county’s subaccount in the account is greater, he shall first allocate

1. the money necessary for each local government and special district to

1. receive the base monthly allocation determined pursuant to subsection 2

1. and the state treasurer shall remit that money so allocated. The executive

1. director shall allocate any additional money in the county’s subaccount in

1. the account pursuant to the provisions of subsection 4.

1. 6. If the Bureau of the Census of the United States Department of

1. Commerce issues population totals that conflict with the totals certified by

1. the governor pursuant to NRS 360.285, the percentage change calculated

1. pursuant to paragraph (a) of subsection 4 must be an estimate of the change

1. in population for the calendar year, based upon the population totals issued

1. by the Bureau of the Census.

1. 7. On or before February 15 of each year, the executive director shall

1. provide to each local government, special district and enterprise district a

1. preliminary estimate of the revenue it will receive from the account for that

1. fiscal year.

1. 8. On or before March 15 of each year, the executive director shall:

1. (a) Make an estimate of the receipts from each tax included in the

1. account on an accrual basis for the next fiscal year in accordance with

1. generally accepted accounting principles, including an estimate for each

1. county of the receipts from each tax included in the account; and

1. (b) Provide to each local government, special district and enterprise

1. district an estimate of the amount that local government, special district or

1. enterprise district would receive based upon the estimate made pursuant to

1. paragraph (a) and calculated pursuant to the provisions of this section.

1. 9. A local government, special district or enterprise district may use the

1. estimate provided by the executive director pursuant to subsection 8 in the

1. preparation of its budget.

Sec. 2. NRS 354.598747 is hereby amended to read as follows:

1. district or enterprise district:
2. (a) Except as otherwise provided in this subsection and subsection 2, the

1. executive director of the department of taxation shall:

1. (1) Add the amounts calculated pursuant to subsection 1 or 2 of NRS

1. 360.680 for each local government, special district or enterprise district and

1. allocate the combined amount to the local government, special district or

1. enterprise district that assumes the functions; and

1. (2) If applicable, add the population and average change in the

1. to the local government or special district whose functions are assumed,

1. proceeds of minerals, pursuant to subsection 3 of NRS 360.690 to the

1. population and average change in assessed valuation for the local

1. government, special district or enterprise district that assumes the functions.

1. (b) If two or more local governments, special districts or enterprise

1. districts assume the functions of another local government, special district

1. or enterprise district, the additional revenue must be divided among the

1. local governments, special districts or enterprise districts that assume
   the functions on the basis of the proportionate costs of the functions

1. assumed.

1. The Nevada tax commission shall not allow any increase in the allowed

1. revenue from the taxes contained in the county’s subaccount in the local

1. government tax distribution account if the increase would result in a

1. decrease in revenue of any local government, special district or enterprise

1. district in the county that does not assume those functions. If more than one

1. local government, special district or enterprise district assumes the

1. functions, the Nevada tax commission shall determine the appropriate

1. amounts calculated pursuant to subparagraphs (1) and (2) of paragraph (a).

1. 2. If a city disincorporates, the board of county commissioners of the

1. county in which the city is located must determine the amount the

1. unincorporated town created by the disincorporation will receive pursuant

1. to the provisions of NRS 360.600 to 360.740, inclusive.

1. 3. As used in this section:

1. (a) "Enterprise district" has the meaning ascribed to it in NRS 360.620.

1. (b) "Local government" has the meaning ascribed to it in NRS 360.640.

1. (c) "Special district" has the meaning ascribed to it in NRS 360.650.

Sec. 3. This act becomes effective on July 1, 1999.

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