Assembly Bill No. 117–Assemblymen Goldwater, Beers, Buckley, Carpenter, Collins, Hettrick, Manendo, Marvel and Parks

February 12, 2001

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Referred to Committee on Government Affairs

SUMMARY—Revises provisions regarding rules adopted by local governments that affect businesses. (BDR 19‑495)

FISCAL NOTE: Effect on Local Government: No.

Effect on the State: No.

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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 administrative procedure affecting businesses; authorizing the Nevada tax commission to adopt regulations interpreting the provisions regarding rules adopted by local governments that affect businesses; requiring the Nevada tax commission to advise officers of local governments regarding such provisions; revising the definition of “rule”; 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 237 of NRS is hereby amended by adding thereto a

1-2 new section to read as follows:

1-3 At the request of the committee on local government finance, the

1-4 Nevada tax commission:

1-5 1. May adopt regulations interpreting the provisions of NRS 237.030

1-6 to 237.110, inclusive, that are recommended by the committee on local

1-7 government finance.

1-8 2. Shall advise officers of local governments regarding procedures

1-9 and forms that are required for compliance with the provisions of NRS

1-10 237.030 to 237.110, inclusive, and any regulations adopted that interpret

1-11 those provisions.

1-12 Sec. 2. NRS 237.030 is hereby amended to read as follows:

1-13 237.030 As used in NRS 237.030 to 237.110, inclusive, and section 1

1-14 of this act, unless the context otherwise requires, the words and terms

1-15 defined in NRS 237.040, 237.050 and 237.060 have the meanings ascribed

1-16 to them in those sections.

1-17 Sec. 3. NRS 237.060 is hereby amended to read as follows:

1-18 237.060 1. “Rule” means [an ordinance, regulation, resolution or

1-19 other type of instrument] :

2-1 (a) An ordinance by the adoption of which the governing body of a

2-2 local government exercises legislative powers [. The term does not include

2-3 an ordinance, regulation, resolution or other type of instrument by the

2-4 adoption of which] ; and

2-5 (b) An action taken by the governing body of a local government

2-6 [exercises legislative powers authorized pursuant to chapter 271, 278,

2-7 278A or 278B of NRS.] that imposes, increases or changes the basis for

2-8 the calculation of a fee that is paid in whole or in substantial part by

2-9 businesses.

2-10 2. “Rule” does not include:

2-11 (a) An action taken by the governing body of a local government that

2-12 imposes, increases or changes the basis for the calculation of:

2-13 (1) Special assessments imposed pursuant to chapter 271 of NRS;

2-14 (2) Impact fees imposed pursuant to chapter 278B of NRS;

2-15 (3) Fees for remediation imposed pursuant to chapter 540A of

2-16 NRS;

2-17 (4) Taxes ad valorem;

2-18 (5) Sales and use taxes; or

2-19 (6) A fee that has been negotiated pursuant to a contract between a

2-20 business and a local government.

2-21 (b) An action taken by the governing body of a local government that

2-22 approves, amends or augments the annual budget of the local

2-23 government.

2-24 (c) An ordinance adopted by the governing body of a local

2-25 government pursuant to a provision of chapter 271, 278, 278A, 278B or

2-26 350 of NRS.

2-27 (d) An ordinance adopted by or action taken by the governing body of

2-28 a local government that authorizes or relates to the issuance of bonds or

2-29 other evidence of debt of the local government.

2-30 Sec. 4. This act becomes effective upon passage and approval.

2-31 H