Assembly Bill No. 252–Assemblyman Brower

 

February 28, 2001

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Joint Sponsor: Senator Jacobsen

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Referred to Committee on Government Affairs

 

SUMMARY—Revises provisions governing certain county fire protection districts. (BDR 42‑995)

 

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.

 

AN ACT relating to fire protection; authorizing the accounts, bills and demands against certain county fire protection districts to be paid by the treasurer of the district if approved by the board of county commissioners and the board of directors of the district; revising the provisions governing the issuance of bonds by those districts; 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. NRS 474.210 is hereby amended to read as follows:

1-2    474.210  All accounts, bills and demands against the district [shall]

1-3  must be audited, allowed and paid by the board of directors by warrants

1-4  drawn on the county treasurer[.] or the treasurer of the district. The

1-5  county treasurer or, if authorized by the board of county commissioners

1-6  and the board of directors, the treasurer of the district shall pay them in

1-7  the order in which they are presented.

1-8    Sec. 2.  NRS 474.220 is hereby amended to read as follows:

1-9    474.220  1.  The board of directors of any county fire protection

1-10  district formed under the provisions of NRS 474.010 to 474.450, inclusive,

1-11  [is empowered to] may prepare, issue and sell [negotiable coupon bonds

1-12  not exceeding $50,000 in amount, exclusive of interest, for the purpose of

1-13  providing funds] bonds to provide money for the purchase of fire-fighting

1-14  equipment, the acquisition of property, the construction of buildings and

1-15  improvement of district-owned property for use in that county fire

1-16  protection district.

2-1    2.  The provisions of NRS 474.514 apply to a county fire protection

2-2  district specified in subsection 1.

2-3    Sec. 3.  NRS 474.510 is hereby amended to read as follows:

2-4    474.510  1.  The board of fire commissioners shall prepare a budget

2-5  for each district organized in accordance with NRS 474.460, estimating the

2-6  amount of money which will be needed to defray the expenses of the

2-7  district[,] and to meet unforeseen fire emergencies , and determine the

2-8  amount of a fire protection tax sufficient, together with the revenue which

2-9  will result from application of the rate to the net proceeds of minerals, to

2-10  raise such sums.

2-11    2.  At the time of making the levy of county taxes for the year, the

2-12  board of county commissioners shall levy the tax provided by subsection 1,

2-13  upon all property, both real and personal, subject to taxation within the

2-14  boundaries of the district. Any tax levied on interstate or intercounty

2-15  telephone lines, power lines and other public utility lines as authorized in

2-16  this section must be based upon valuations established by the Nevada tax

2-17  commission pursuant to the provisions of NRS 361.315 to 361.330,

2-18  inclusive.

2-19    3.  The amount of tax to be collected for the purposes of this section

2-20  must not exceed, in any 1 year, 1 percent of the value of the property

2-21  described in subsection 2 and any net proceeds of minerals derived from

2-22  within the boundaries of the district.

2-23    4.  If levied, the tax must be entered upon the assessment roll and

2-24  collected in the same manner as state and county taxes. Taxes may be paid

2-25  in four approximately equal installments at the times specified in NRS

2-26  361.483 , and the same penalties as specified in NRS 361.483 must be

2-27  added for failure to pay the taxes.

2-28    5.  For the purposes of NRS 474.460 to 474.550, inclusive, the county

2-29  treasurer shall keep two separate funds for each district, one to be known as

2-30  the district fire protection operating fund and one to be known as the

2-31  district fire emergency fund. The sums collected to defray the expenses of

2-32  any district organized pursuant toNRS 474.460 must be deposited in the

2-33  district fire protection operating fund, and the sums collected to meet

2-34  unforeseen emergencies must be deposited in the district fire emergency

2-35  fund. The district fire emergency fund must be used solely for emergencies

2-36  and must not be used for regular operating expenses . [and] The money

2-37  deposited in the district fire emergency fund must not exceed the sum of

2-38  [$50,000.] $250,000. Any interest earned on the money in the district fire

2-39  emergency fund that causes the balance in that fund to exceed $250,000

2-40  must be credited to the district fire protection operating fund.

2-41    Sec. 4.  This act becomes effective on July 1, 2001.

 

2-42  H