Assembly Bill No. 465–Assemblymen Brown, Anderson, Beers, Cegavske, Chowning, Claborn, Collins, de Braga, Gibbons, Hettrick, Lee, Manendo, Marvel, Mortenson, Nolan, Ohrenschall, Parnell, Price, Smith and Von Tobel

 

CHAPTER..........

 

AN ACT relating to transportation; authorizing the use of the proceeds of certain taxes for certain highway improvement projects located wholly or partially outside the boundaries of the State of Nevada; and providing other matters properly relating thereto.

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN

SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

 

   Section 1. NRS 244.33512 is hereby amended to read as follows:

   244.33512  In a county in which a tax has been imposed pursuant to

 paragraph (a) of subsection 1 of NRS 244.3351:

   1.  The proceeds of the tax and any applicable penalty or interest must

 be:

   (a) Remitted to the appropriate city if collected in the incorporated area

 of any city and not within any transportation district created by the county,

 or if collected in any transportation district created by a city; or

   (b) Retained by the county if collected elsewhere, and used as provided

 in this section.

   2.  Except as otherwise provided in subsection 3, if the county has

 created one or more transportation districts, it shall use any part of the

 money retained which is collected within the boundaries of a

 transportation district to pay the cost of:

   (a) Projects related to the construction and maintenance of sidewalks,

 streets, avenues, boulevards, highways, bridges and other public rights of

 way used primarily for vehicular or fixed guideway traffic, including,

 without limitation, overpass projects, street projects and underpass

 projects, as defined in NRS 244A.037, 244A.053 and 244A.055,

 respectively[, within] :

     (1) Within the boundaries of the district [or within] ;

     (2) Within 1 mile outside [those] the boundaries of the district if the

 governing body finds that such projects outside the boundaries of the

 district will facilitate transportation within the district; or

     (3) Within 30 miles outside the boundaries of the district and the

 boundaries of this state, where those boundaries are coterminous, if:

        (I) The projects consist of improvements to a highway which is

 located wholly or partially outside the boundaries of this state and which

 connects this state to an interstate highway; and

        (II) The governing body finds that such projects will provide a

 significant economic benefit to the district;

   (b) Payment of principal and interest on notes, bonds or other

 obligations issued by the county to fund projects described in paragraph

 (a); or

   (c) Any combination of those uses.

   3.  In addition to those uses set forth in subsection 2, if a county has

 created one or more transportation districts and all or any portion of those

 districts are located in an area that is governed by an interstate compact

entered into by this state and a state that borders this state, the county may

use any part of the money retained which is collected within the boundaries

 of a transportation district to pay the cost of establishing, operating and

 maintaining a public transit system, including any improvement thereto,

 within the boundaries of the district, or outside those boundaries if the

 governing body finds that such a system outside the boundaries of the

 district will facilitate transportation within the district, or both.

   4.  If the county has entered into an agreement pursuant to NRS

 277.080 to 277.170, inclusive, which contemplates later payment by the

 other party of a portion of the cost of a project which may be funded

 pursuant to subsection 2, the county may pay from retained proceeds the

 principal and interest on notes, bonds or other obligations issued in

 anticipation of that payment.

   5.  Any part of the money retained which is collected in the

 unincorporated area of the county and not within any transportation

 district created by the county or a city must be used for the same purposes

[within] :

   (a) Within the unincorporated area of the county [or within] ;

   (b) Within 1 mile outside [that] the unincorporated area of the county

 if the board of county commissioners finds that such projects outside that

 area will facilitate transportation within that area[.] ; or

   (c) Within 30 miles outside the unincorporated area of the county and

 the boundaries of this state, where those boundaries are coterminous, if:

     (1) The projects consist of improvements to a highway which is

 located wholly or partially outside the boundaries of this state and which

 connects this state to an interstate highway; and

     (2) The board of county commissioners finds that such projects will

 provide a significant economic benefit to that area.

   6.  As used in this section:

   (a) “Improvement” has the meaning ascribed to it in NRS 244A.033.

   (b) “Public transit system” means a system designed to facilitate the

 transportation of members of the general public, including:

     (1) The use of motor buses, rails or any other means of conveyance,

 operated by whatever type of power; and

     (2) An offstreet parking project or an overpass project as defined in

 NRS 244A.035 and 244A.037, respectively.

   Sec. 2.  NRS 278.710 is hereby amended to read as follows:

   278.710  1.  A board of county commissioners may by ordinance, but

 not as in a case of emergency, impose a tax for the improvement of

 transportation on the privilege of new residential, commercial, industrial

 and other development pursuant to paragraph (a) or (b) as follows:

   (a) After receiving the approval of a majority of the registered voters of

 the county voting on the question at a special election or the next primary

 or general election, the board of county commissioners may impose the

 tax throughout the county, including any such development in

 incorporated cities in the county. A county may combine this question

 with a question submitted pursuant to NRS 244.3351, 371.045 or

 377A.020, or any combination thereof.

   (b) After receiving the approval of a majority of the registered voters

 who reside within the boundaries of a transportation district created

pursuant to NRS 244A.252, voting on the question at a special or general

district election or primary or general state election, the board of county

 commissioners may impose the tax within the boundaries of the district. A

 county may combine this question with a question submitted pursuant to

 NRS 244.3351.

   2.  A special election may be held only if the board of county

 commissioners determines, by a unanimous vote, that an emergency

 exists. The determination made by the board of county commissioners is

 conclusive unless it is shown that the board acted with fraud or a gross

 abuse of discretion. An action to challenge the determination made by the

 board must be commenced within 15 days after the board’s determination

 is final. As used in this subsection, “emergency” means any unexpected

 occurrence or combination of occurrences which requires immediate

 action by the board of county commissioners to prevent or mitigate a

 substantial financial loss to the county or to enable the board of county

 commissioners to provide an essential service to the residents of the

 county.

   3.  The tax imposed pursuant to this section must be at such a rate and

 based on such criteria and classifications as the board of county

 commissioners determines to be appropriate. Each such determination is

 conclusive unless it constitutes an arbitrary and capricious abuse of

 discretion, but the tax imposed must not exceed $500 per single-family

 dwelling unit of new residential development, or the equivalent thereof as

 determined by the board of county commissioners, or 50 cents per square

 foot on other new development. If so provided in the ordinance, a newly

 developed lot for a mobile home [shall] must be considered a single

-family dwelling unit of new residential development.

   4.  The tax imposed pursuant to this section must be collected before

 the time a certificate of occupancy for a building or other structure

 constituting new development is issued, or at such other time as is

 specified in the ordinance imposing the tax. If so provided in the

 ordinance, no certificate of occupancy may be issued by any local

 government unless proof of payment of the tax is filed with the person

 authorized to issue the certificate of occupancy. Collection of the tax

 imposed pursuant to this section must not commence earlier than the first

 day of the second calendar month after adoption of the ordinance imposing

 the tax.

   5.  In a county in which a tax has been imposed pursuant to paragraph

 (a) of subsection 1, the revenue derived from the tax must be used

 exclusively to pay the cost of:

   (a) Projects related to the construction and maintenance of sidewalks,

 streets, avenues, boulevards, highways and other public rights of way used

 primarily for vehicular traffic, including, without limitation, overpass

 projects, street projects and underpass projects, as defined in NRS

 244A.037, 244A.053 and 244A.055, [within] respectively:

     (1) Within the boundaries of the county [or within] ;

     (2) Within 1 mile outside [those] the boundaries of the county if the

 board of county commissioners finds that such projects outside the

 boundaries of the county will facilitate transportation within the county; or

     (3) Within 30 miles outside the boundaries of the county and the

 boundaries of this state, where those boundaries are coterminous, if:

        (I) The projects consist of improvements to a highway which is

located wholly or partially outside the boundaries of this state and which

 connects this state to an interstate highway; and

        (II) The board of county commissioners finds that such projects

 will provide a significant economic benefit to the county;

   (b) The principal and interest on notes, bonds or other obligations

 incurred to fund projects described in paragraph (a); or

   (c) Any combination of those uses.

   6.  In a transportation district in which a tax has been imposed pursuant

 to paragraph (b) of subsection 1, the revenue derived from the tax must be

 used exclusively to pay the cost of:

   (a) Projects related to the construction and maintenance of sidewalks,

 streets, avenues, boulevards, highways and other public rights of way used

 primarily for vehicular traffic, including, without limitation, overpass

 projects, street projects and underpass projects, as defined in NRS

 244A.037, 244A.053 and 244A.055, respectively, within the boundaries of

 the district or within such a distance outside those boundaries as is stated

 in the ordinance imposing the tax, if the board of county commissioners

 finds that such projects outside the boundaries of the district will facilitate

 transportation within the district;

   (b) The principal and interest on notes, bonds or other obligations

 incurred to fund projects described in paragraph (a); or

   (c) Any combination of those uses.

   7.  The county may expend the proceeds of the tax authorized by this

 section, or any borrowing in anticipation of the tax, pursuant to an

 interlocal agreement between the county and the regional transportation

 commission of the county with respect to the projects to be financed with

 the proceeds of the tax.

   8.  The provisions of chapter 278B of NRS and any action taken

 pursuant to that chapter do not limit or in any other way apply to any tax

 imposed pursuant to this section.

   Sec. 3.  NRS 371.045 is hereby amended to read as follows:

   371.045  1.  A board of county commissioners may by ordinance, but

 not as in a case of emergency, after receiving the approval of a majority of

 the registered voters voting on the question at a primary, general or special

 election, impose a supplemental privilege tax of not more than 1 cent on

 each $1 of valuation of the vehicle for the privilege of operating upon the

 public streets, roads and highways of the county on each vehicle based in

 the county except:

   (a) A vehicle exempt from the motor vehicle privilege tax pursuant to

 this chapter; or

   (b) A vehicle subject to NRS 706.011 to 706.861, inclusive, which is

 engaged in interstate or intercounty operations.

   2.  A county may combine this question with questions submitted

 pursuant to NRS 244.3351, 278.710 or 377A.020, or any combination

 thereof.

   3.  A special election may be held only if the board of county

 commissioners determines, by a unanimous vote, that an emergency

 exists. The determination made by the board is conclusive unless it is

 shown that the board acted with fraud or a gross abuse of discretion. An

 action to

challenge the determination made by the board must be commenced within

15 days after the board’s determination is final. As used in this subsection,

 “emergency” means any unexpected occurrence or combination of

 occurrences which requires immediate action by the board of county

 commissioners to prevent or mitigate a substantial financial loss to the

 county or to enable the board to provide an essential service to the

 residents of the county.

   4.  Collection of the tax imposed pursuant to this section must not

 commence earlier than the first day of the second calendar month after

 adoption of the ordinance imposing the tax.

   5.  Except as otherwise provided in subsection 6 and NRS 371.047, the

 county shall use the proceeds of the tax to pay the cost of:

   (a) Projects related to the construction and maintenance of sidewalks,

 streets, avenues, boulevards, highways and other public rights of way used

 primarily for vehicular traffic, including, without limitation, overpass

 projects, street projects or underpass projects, as defined in NRS

 244A.037, 244A.053 and 244A.055, [within] respectively:

     (1) Within the boundaries of the county [or within] ;

     (2) Within 1 mile outside [those] the boundaries of the county if the

 board of county commissioners finds that such projects outside the

 boundaries of the county will facilitate transportation within the county; or

     (3) Within 30 miles outside the boundaries of the county and the

 boundaries of this state, where those boundaries are coterminous, if:

        (I) The projects consist of improvements to a highway which is

 located wholly or partially outside the boundaries of this state and which

 connects this state to an interstate highway; and

        (II) The board of county commissioners finds that such projects

 will provide a significant economic benefit to the county;

   (b) Payment of principal and interest on notes, bonds or other

 obligations incurred to fund projects described in paragraph (a); or

   (c) Any combination of those uses.

   6.  The county may expend the proceeds of the supplemental privilege

 tax authorized by this section and NRS 371.047, or any borrowing in

 anticipation of that tax, pursuant to an interlocal agreement between the

 county and the regional transportation commission of the county with

 respect to the projects to be financed with the proceeds of the tax.

   7.  As used in this section, “based” has the meaning ascribed to it in

 NRS 482.011.

   Sec. 4.  Section 5 of Senate Bill No. 59 of this session is hereby

 amended to read as follows:

     Sec. 5.  NRS 371.045 is hereby amended to read as follows:

     371.045  1.  A board of county commissioners may by ordinance,

 but not as in a case of emergency, after receiving the approval of a

 majority of the registered voters voting on the question at a primary,

 general or special election, impose a supplemental [privilege]

 governmental services tax of not more than 1 cent on each $1 of

 valuation of the vehicle for the privilege of operating upon the public

 streets, roads and highways of the county on each vehicle based in

 the county except:

     (a) A vehicle exempt from the [motor vehicle privilege]

governmental services tax pursuant to this chapter; or

     (b) A vehicle subject to NRS 706.011 to 706.861, inclusive, which

 is engaged in interstate or intercounty operations.

     2.  A county may combine this question with questions submitted

 pursuant to NRS 244.3351, 278.710 or 377A.020, or any combination

 thereof.

     3.  A special election may be held only if the board of county

 commissioners determines, by a unanimous vote, that an emergency

 exists. The determination made by the board is conclusive unless it is

 shown that the board acted with fraud or a gross abuse of discretion.

 An action to challenge the determination made by the board must be

 commenced within 15 days after the board’s determination is final.

 As used in this subsection, “emergency” means any unexpected

 occurrence or combination of occurrences which requires immediate

 action by the board of county commissioners to prevent or mitigate a

 substantial financial loss to the county or to enable the board to

 provide an essential service to the residents of the county.

     4.  Collection of the tax imposed pursuant to this section must not

 commence earlier than the first day of the second calendar month

 after adoption of the ordinance imposing the tax.

     5.  Except as otherwise provided in subsection 6 and NRS

 371.047, the county shall use the proceeds of the tax to pay the cost

 of:

     (a) Projects related to the construction and maintenance of

 sidewalks, streets, avenues, boulevards, highways and other public

 rights of way used primarily for vehicular traffic, including, without

 limitation, overpass projects, street projects or underpass projects, as

 defined in NRS 244A.037, 244A.053 and 244A.055, respectively:

        (1) Within the boundaries of the county;

        (2) Within 1 mile outside the boundaries of the county if the

 board of county commissioners finds that such projects outside the

 boundaries of the county will facilitate transportation within the

 county; or

        (3) Within 30 miles outside the boundaries of the county and the

 boundaries of this state, where those boundaries are coterminous, if:

          (I) The projects consist of improvements to a highway which

 is located wholly or partially outside the boundaries of this state and

 which connects this state to an interstate highway; and

          (II) The board of county commissioners finds that such

 projects will provide a significant economic benefit to the county;

     (b) Payment of principal and interest on notes, bonds or other

 obligations incurred to fund projects described in paragraph (a); or

     (c) Any combination of those uses.

     6.  The county may expend the proceeds of the supplemental

 [privilege] governmental services tax authorized by this section and

 NRS 371.047, or any borrowing in anticipation of that tax, pursuant

 to an interlocal agreement between the county and the regional

 transportation commission of the county with respect to the projects

 to be financed with the proceeds of the tax.

     7.  As used in this section, “based” has the meaning ascribed to it

in NRS 482.011.

   Sec. 5.  This act becomes effective upon passage and approval.

 

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