Assembly Bill No. 99–Committee on Government
Affairs
(On Behalf of Nevada Association of Counties)
February 12, 2001
____________
Referred to Committee on Government Affairs
SUMMARY—Revises dates on which certain special
elections may be held by local governments. (BDR 31‑418)
FISCAL NOTE: Effect on Local Government: 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 local governments; revising the dates on which certain special
elections may be held; 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 354.5982 is hereby amended to read as follows:
1-2 354.5982 1. The local government may exceed the limit
imposed by
1-3 NRS 354.59811 upon the
calculated receipts from taxes ad valorem only if
1-4 its governing body proposes
to its registered voters an additional property
1-5 tax, and the proposal is
approved by a majority of the voters voting on the
1-6 question at a general
election, a general city election or a special election
1-7 called for that purpose. The
question submitted to the voters must contain
1-8 the rate of the proposed
additional property tax stated in dollars and cents
1-9 per $100 assessed valuation,
the purpose of the proposed additional
1-10 property tax, the duration
of the proposed additional property tax and an
1-11 estimate established by the
governing body of the increase in the amount of
1-12 property taxes that an owner
of a new home with a fair market value of
1-13 $100,000 will pay per year
as a result of the passage of the question. The
1-14 duration of the levy must
not exceed 30 years. The governing body may
1-15 discontinue the levy before
it expires and may not thereafter reimpose it in
1-16 whole or in part without
following the procedure required for its original
1-17 imposition.
1-18 2. A special election may
be held:
1-19 (a) At any time, including, without limitation, on the date of a
primary
1-20 city election or a primary
state election, if the governing body of the local
1-21 government determines, by a
unanimous vote, that an emergency exists; or
2-1 (b) On the [date of a general city
election.] first Tuesday after the first
2-2 Monday in June of an odd-numbered year.
2-3 3. The determination made by the governing body pursuant to
2-4 subsection 2 that an emergency exists is conclusive unless it is
shown that
2-5 the governing body acted
with fraud or a gross abuse of discretion. An
2-6 action to challenge the
determination made by the governing body must be
2-7 commenced within 15 days
after the governing body’s determination is
2-8 final. As used in this
subsection, “emergency” means any unexpected
2-9 occurrence or combination of
occurrences which requires immediate action
2-10 by the governing body of the
local government to prevent or mitigate a
2-11 substantial financial loss
to the local government or to enable the
2-12 governing body to provide an
essential service to the residents of the local
2-13 government.
2-14 [3.] 4.
To the allowed revenue from taxes ad
valorem determined
2-15 pursuant to NRS 354.59811
for a local government, the executive director
2-16 of the department of
taxation shall add any amount approved by the
2-17 legislature for the cost to
that local government of any substantial program
2-18 or expense required by
legislative enactment.
2-19 Sec. 2. NRS 387.3285
is hereby amended to read as follows:
2-20 387.3285 1. Upon the approval of a majority of the
registered voters
2-21 of a county voting upon the
question at a general or special election, the
2-22 board of county
commissioners in each county with a school district whose
2-23 enrollment is fewer than
25,000 pupils may levy a tax which, when
2-24 combined with any tax
imposed pursuant to NRS 387.3287, is not more
2-25 than 75 cents on each $100
of assessed valuation of taxable property within
2-26 the county. The question
submitted to the registered voters must contain
2-27 the rate of the proposed
additional property tax, stated in dollars and cents
2-28 per $100 assessed valuation,
the purpose of the proposed additional
2-29 property tax, the duration
of the proposed additional property tax and an
2-30 estimate established by the
board of trustees of the increase in the amount
2-31 of property taxes that an
owner of a new home with a fair market value of
2-32 $100,000 will pay per year
as a result of the passage of the question. The
2-33 duration may not exceed 20
years.
2-34 2. Upon the approval of a
majority of the registered voters of a county
2-35 voting upon the question at
a general or special election, the board of
2-36 county commissioners in each
county with a school district whose
2-37 enrollment is 25,000 pupils
or more may levy a tax which, when combined
2-38 with any tax imposed
pursuant to NRS 387.3287, is not more than 50 cents
2-39 on each $100 of assessed
valuation of taxable property within the county.
2-40 The question submitted to
the registered voters must contain the rate of the
2-41 proposed additional property
tax, stated in dollars and cents per $100
2-42 assessed valuation, the
purpose of the proposed additional property tax, the
2-43 duration of the proposed
additional property tax and an estimate
2-44 established by the board of
trustees of the increase in the amount of
2-45 property taxes that an owner
of a new home with a fair market value of
2-46 $100,000 will pay per year
as a result of the passage of the question. The
2-47 duration may not exceed 20
years.
2-48 3. Any money collected
pursuant to this section must be deposited in
2-49 the county treasury to the
credit of the fund for capital projects to be held
3-1 and, except as otherwise
provided in NRS 387.3287, to be expended in the
3-2 same manner as other money
deposited in that fund.
3-3 4. A special election may
be held:
3-4 (a) At any time, including, without limitation, on the date of a
primary
3-5 city election or a primary
state election if the board of trustees of the school
3-6 district determines, by a
unanimous vote, that an emergency exists; or
3-7 (b) On the [date of a general city
election.] first Tuesday after the first
3-8 Monday in June of an odd-numbered year.
3-9 5. The determination made by the board of trustees pursuant to
3-10 subsection 4 that an emergency exists is conclusive unless it is
shown that
3-11 the board of trustees acted
with fraud or a gross abuse of discretion. An
3-12 action to challenge the
determination made by the board of trustees must be
3-13 commenced within 15 days
after the determination made by board of
3-14 trustees is final. As used
in this subsection, “emergency” means an
3-15 unexpected occurrence or
combination of occurrences that requires
3-16 immediate action by the
board of trustees of the school district to prevent
3-17 or mitigate a substantial
financial loss to the school district or to enable the
3-18 board of trustees to provide
an essential service.
3-19 Sec. 3. This act becomes effective on July 1, 2001.
3-20 H