2001 REGULAR SESSION (71st) A SB520 529
Adoption of this amendment will MAINTAIN a 2/3s majority vote requirement for final passage of SB520 (§ 3).
ASSEMBLY ACTION Initial and Date |SENATE ACTION Initial and Date
Adopted Lost | Adopted Lost
Concurred In Not |Concurred In Not
Receded Not | Receded Not
Amend sec. 3, page 2, lines 34, 37 and 39, by deleting “privilege” and inserting “governmental services”.
Amend sec. 4, page 3, lines 11 and 12, by deleting “vehicle privilege” and inserting:
“the governmental services”.
Amend sec. 4, page 3, line 14, by deleting “privilege” and inserting “governmental services”.
Amend sec. 4, page 3, lines 17 and 18, by deleting “vehicle privilege” and inserting “governmental services”.
Amend sec. 4, page 3, line 25, by deleting “privilege” and inserting “governmental services”.
Amend sec. 4, page 3, lines 43 and 44, by deleting “privilege” and inserting:
“the governmental services”.
Amend sec. 5, page 4, lines 11, 14, 17, 20 and 21, by deleting “privilege” and inserting “governmental services”.
Amend sec. 5, page 4, line 25, by deleting “basic privilege” and inserting:
“the basic governmental services”.
Amend sec. 5, page 4, line 36, by deleting “privilege” and inserting “governmental services”.
Amend sec. 5, page 4, line 39, by deleting “basic privilege” and inserting:
“the basic governmental services”.
Amend sec. 6, page 5, line 22, by deleting “privilege” and inserting:
“the governmental services”.
Amend sec. 7, page 5, line 42, by deleting “privilege” and inserting “governmental services”.
Amend sec. 9, page 7, lines 12 and 27, by deleting “privilege” and inserting “governmental services”.
Amend sec. 16, page 11, line 24, by deleting “motor vehicle” and inserting “applicable”.
Amend sec. 17, page 12, lines 10 and 11, by deleting:
“motor vehicle privilege” and inserting “governmental services”.
Amend sec. 18, page 12, lines 42 and 43, by deleting:
“motor vehicle privilege” and inserting “governmental services”.
Amend sec. 19, page 13, line 3, by deleting “privilege” and inserting “governmental services”.
Amend sec. 19, page 14, line 2, by deleting “privilege” and inserting “governmental services”.
Amend sec. 20, page 14, lines 10 and 11, by deleting:
“motor vehicle privilege” and inserting “governmental services”.
Amend sec. 21, page 14, lines 30 and 31, by deleting:
“motor vehicle privilege” and inserting “governmental services”.
Amend sec. 21, page 14, line 33, by deleting “privilege” and inserting “governmental services”.
Amend sec. 22, page 15, lines 30 and 31, by deleting:
“motor vehicle privilege” and inserting “governmental services”.
Amend sec. 22, page 15, by deleting line 33 and inserting:
“license fees and governmental services taxes.]”.
Amend sec. 23, page 16, line 19, by deleting:
“motor vehicle privilege” and inserting “governmental services”.
Amend sec. 25, page 18, lines 28 and 29, by deleting:
“motor vehicle privilege” and inserting “governmental services”.
Amend sec. 25, page 18, by deleting line 31 and inserting:
“license fees and governmental services taxes.]”.
Amend sec. 26, page 19, lines 5 and 6, by deleting:
“motor vehicle privilege” and inserting “governmental services”.
Amend sec. 28, page 20, line 13, by deleting:
“motor vehicle privilege” and inserting “governmental services”.
Amend sec. 30, page 21, lines 18 and 19, by deleting:
“motor vehicle privilege” and inserting “governmental services”.
Amend sec. 32, page 22, line 22, by deleting:
“motor vehicle privilege” and inserting “governmental services”.
Amend sec. 33, page 22, line 38, by deleting:
“motor vehicle privilege” and inserting “governmental services”.
Amend sec. 33, page 22, line 44, by deleting “privilege” and inserting “governmental services”.
Amend sec. 33, page 22, line 47, by deleting “registration, privilege” and inserting:
“registration[,] and governmental services”.
Amend sec. 34, page 24, lines 17 and 18, by deleting:
“motor vehicle privilege” and inserting “governmental services”.
Amend sec. 35, page 25, lines 6 and 7, by deleting:
“motor vehicle privilege” and inserting “governmental services”.
Amend sec. 35, page 25, line 9, by deleting “privilege” and inserting “governmental services”.
Amend sec. 36, page 26, lines 11 and 12, by deleting:
“motor vehicle privilege” and inserting “governmental services”.
Amend sec. 36, page 26, line 14, by deleting “privilege” and inserting “governmental services”.
Amend sec. 37, page 27, lines 11 and 12, by deleting:
“motor vehicle privilege” and inserting “governmental services”.
Amend sec. 37, page 27, line 14, by deleting “privilege” and inserting “governmental services”.
Amend sec. 38, page 28, lines 10 and 11, by deleting “motor vehicle” and inserting “governmental services”.
Amend sec. 38, page 28, line 12, by deleting “privilege” and inserting “governmental services”.
Amend sec. 39, page 29, lines 7 and 8, by deleting:
“motor vehicle privilege” and inserting “governmental services”.
Amend sec. 39, page 29, line 10, by deleting “privilege” and inserting “governmental services”.
Amend sec. 40, page 30, lines 7 and 8, by deleting:
“motor vehicle privilege” and inserting “governmental services”.
Amend sec. 40, page 30, line 10, by deleting “privilege” and inserting “governmental services”.
Amend sec. 41, page 31, lines 8 and 9, by deleting:
“motor vehicle privilege” and inserting “governmental services”.
Amend sec. 41, page 31, line 11, by deleting “privilege” and inserting “governmental services”.
Amend sec. 42, page 32, lines 3 and 4, by deleting:
“motor vehicle privilege” and inserting “governmental services”.
Amend sec. 42, page 32, line 6, by deleting “privilege” and inserting “governmental services”.
Amend sec. 43, page 32, lines 32 and 46, by deleting “privilege” and inserting “governmental services”.
Amend sec. 44, page 34, line 19, by deleting “motor vehicle” and inserting “applicable”.
Amend sec. 45, page 34, line 33, by deleting “motor vehicle” and inserting “applicable”.
Amend sec. 46, page 35, lines 6 and 7, by deleting:
“motor vehicle privilege” and inserting “governmental services”.
Amend sec. 47, page 35, lines 28 and 29, by deleting:
“motor vehicle privilege” and inserting “governmental services”.
Amend sec. 48, page 36, lines 3 and 4, by deleting:
“motor vehicle privilege” and inserting “governmental services”.
Amend sec. 51, page 39, lines 34, 35 and 40, by deleting “privilege” and inserting “governmental services”.
Amend sec. 51, page 40, lines 12, 13, 16, 17 and 30, by deleting “privilege” and inserting “governmental services”.
Amend sec. 54, page 42, line 25, before “tax” by inserting “governmental services”.
Amend sec. 54, page 42, lines 29, 41, 45 and 48, by deleting “privilege” and inserting “governmental services”.
Amend sec. 54, page 43, line 1, by deleting “privilege” and inserting “governmental services”.
Amend the bill as a whole by adding new sections designated sections 57.3, 57.5 and 57.7, following sec. 57, to read as follows:
“Sec. 57.3. NRS 354.705 is hereby amended to read as follows:
354.705 1. As soon as practicable after the department takes over the management of a local government, the executive director shall:
(a) Determine the total amount of expenditures necessary to allow the local government to perform the basic functions for which it was created;
(b) Determine the amount of revenue reasonably expected to be available to the local government; and
(c) Consider any alternative sources of revenue available to the local government.
2. If the executive director determines that the available revenue is not sufficient to provide for the payment of required debt service and operating expenses, he may submit his findings to the committee who shall review the determinations made by the executive director. If the committee determines that additional revenue is needed, it shall prepare a recommendation to the Nevada tax commission as to which one or more of the following additional taxes or charges should be imposed by the local government:
(a) The levy of a property tax up to a rate which when combined with all other overlapping rates levied in the state does not exceed $4.50 on each $100 of assessed valuation.
(b) An additional tax on transient lodging at a rate not to exceed 1 percent of the gross receipts from the rental of transient lodging within the boundaries of the local government upon all persons in the business of providing lodging. Any such tax must be collected and administered in the same manner as all other taxes on transient lodging are collected by or for the local government.
(c) Additional service charges appropriate to the local government.
(d) If the local government is a county or has boundaries that are conterminous with the boundaries of the county:
(1) An additional tax on the gross receipts from the sale or use of tangible personal property not to exceed one quarter of 1 percent throughout the county. The ordinance imposing any such tax must include provisions in substance which comply with the requirements of subsections 2 to 5, inclusive, of NRS 377A.030.
(2) An additional governmental services tax of not more than [1] 0.35 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 those vehicles exempt from the governmental services tax imposed pursuant to chapter 371 of NRS or a vehicle subject to NRS 706.011 to 706.861, inclusive, which is engaged in interstate or intercounty operations. As used in this subparagraph, “based” has the meaning ascribed to it in NRS 482.011.
3. Upon receipt of the plan from the committee, the Nevada tax commission shall hold a public hearing at a location within the boundaries of the local government in which the severe financial emergency exists after giving public notice of the hearing at least 10 days before the date on which the hearing will be held. In addition to the public notice, the Nevada tax commission shall give notice to the governing body of each local government whose jurisdiction overlaps with the jurisdiction of the local government in which the severe financial emergency exists.
4. After the public hearing, the Nevada tax commission may adopt the plan as submitted or adopt a revised plan. Any plan adopted pursuant to this section must include the duration for which any new or increased taxes or charges may be collected which must not exceed 5 years.
5. Upon adoption of the plan by the Nevada tax commission, the local government in which the severe financial emergency exists shall impose or cause to be imposed the additional taxes and charges included in the plan for the duration stated in the plan or until the severe financial emergency has been determined by the Nevada tax commission to have ceased to exist.
6. The allowed revenue from taxes ad valorem determined pursuant to NRS 354.59811 does not apply to any additional property tax levied pursuant to this section.
Sec. 57.5. NRS 371.040 is hereby amended to read as follows:
371.040 The annual amount of the basic governmental services tax throughout the state is [4] 1.4 cents on each $1 of valuation of the vehicle as determined by the department.
Sec. 57.7. 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 governmental services tax of not more than [1] 0.35 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 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, within the boundaries of the county or within 1 mile outside those boundaries if the board of county commissioners finds that such projects outside the boundaries of the county will facilitate transportation within 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 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.”.
Amend sec. 58, page 44, by deleting lines 7 through 18 and inserting:
“of [35 percent of] the manufacturer’s suggested retail price in Nevada excluding options and extras, as of the time the particular make and model”.
Amend sec. 58, page 44, by deleting lines 23 and 24 and inserting:
“shall determine the valuation upon the basis of [35 percent of] the original retail price to the”.
Amend sec. 59, pages 44 through 46, by deleting lines 45 through 48 on page 44, lines 1 through 49 on page 45 and lines 1 through 30 on page 46, and inserting:
“vehicle must be depreciated by the department for the purposes of the annual amount of the governmental services tax according to the following schedule:
Percentage of
Age Initial Value
New................................................................................................................................... 100 percent
1 year................................................................................................................................... 85 percent
2 years................................................................................................................................. 75 percent
3 years................................................................................................................................. 65 percent
4 years................................................................................................................................. 55 percent
5 years................................................................................................................................. 45 percent
6 years................................................................................................................................. 35 percent
7 years................................................................................................................................. 25 percent
8 years................................................................................................................................. 15 percent
9 years or more...................................................................................................................... 5 percent
2. Each bus, truck or truck tractor having a declared gross weight of 10,000 pounds or more and each trailer or semitrailer having an unladen weight of 4,000 pounds or more must be depreciated by the department for the purposes of the annual amount of the governmental services tax according to the following schedule:
Percentage of
Age Initial Value
New................................................................................................................................... 100 percent
1 year................................................................................................................................... 75 percent
2 years................................................................................................................................. 59 percent
3 years................................................................................................................................. 47 percent
4 years................................................................................................................................. 37 percent
5 years................................................................................................................................. 28 percent
6 years................................................................................................................................. 23 percent
7 years................................................................................................................................. 20 percent
8 years................................................................................................................................. 17 percent
9 years................................................................................................................................. 15 percent
10 years or more.................................................................................................................. 13 percent
3. Notwithstanding any other provision of this section, the minimum annual amount of the governmental services tax:
(a) On any trailer having an unladen weight of 1,000 pounds or less is $3; and
(b) On any other vehicle is $6.”.
Amend sec. 59, page 46, line 31, by deleting “6.” and inserting “4.”.
Amend sec. 60, page 46, line 39, by deleting “privilege” and inserting “governmental services”.
Amend sec. 60, page 46, by deleting line 40 and inserting:
“tax for that calendar year must be reduced [one-twelfth] by 1/12 for”.
Amend the bill as a whole by adding new sections designated sections 60.3, 60.5 and 60.7, following sec. 60, to read as follows:
“Sec. 60.3. NRS 371.101 is hereby amended to read as follows:
371.101 1. Vehicles registered by widows and orphan children not to exceed the amount of [$1,000] $2,857 determined valuation, are exempt from taxation, but the exemption must not be allowed to anyone but actual bona fide residents of this state, and must be filed in but one county in this state to the same family.
2. For the purpose of this section, vehicles in which the widow or orphan child has any interest shall be deemed to belong entirely to that widow or orphan child.
3. The person claiming the exemption shall file with the department in the county where the exemption is claimed an affidavit declaring his residency and that the exemption has been claimed in no other county in this state for that year. The affidavit must be made before the county assessor or a notary public. After the filing of the original affidavit, the county assessor shall mail a form for renewal of the exemption to the person each year following a year in which the exemption was allowed for that person. The form must be designed to facilitate its return by mail by the person claiming the exemption.
4. A widow is not entitled to the exemption provided by this section in any fiscal year beginning after her remarriage, even if the remarriage is later annulled.
Sec. 60.5. NRS 371.102 is hereby amended to read as follows:
371.102 1. Vehicles registered by a blind person, not to exceed the amount of [$3,000] $8,571 determined valuation, are exempt from taxation, but the exemption must not be allowed to anyone but bona fide residents of this state, and must be filed in but one county in this state on account of the same blind person.
2. The person claiming the exemption shall file with the department in the county where the exemption is claimed an affidavit declaring his residency and that the exemption has been claimed in no other county in this state for that year. The affidavit must be made before the county assessor or a notary public. After the filing of the original affidavit, the county assessor shall mail a form for renewal of the exemption to the person each year following a year in which the exemption was allowed for that person. The form must be designed to facilitate its return by mail by the person claiming the exemption.
3. Upon first claiming the exemption in a county the claimant shall furnish to the department a certificate of a physician licensed under the laws of this state setting forth that he has examined the claimant and has found him to be a blind person.
4. As used in this section, “blind person” includes any person whose visual acuity with correcting lenses does not exceed 20/200 in the better eye, or whose vision in the better eye is restricted to a field which subtends an angle of not greater than 20º.
Sec. 60.7. NRS 371.103 is hereby amended to read as follows:
371.103 1. Vehicles, to the extent of [$1,000] $2,857 determined valuation, registered by any actual bona fide resident of the State of Nevada who:
(a) Has served a minimum of 90 days on active duty, who was assigned to active duty at some time between April 21, 1898, and June 15, 1903, or between April 6, 1917, and November 11, 1918, or between December 7, 1941, and December 31, 1946, or between June 25, 1950, and January 31, 1955;
(b) Has served a minimum of 90 continuous days on active duty none of which was for training purposes, who was assigned to active duty at some time between January 1, 1961, and May 7, 1975; or
(c) Has served on active duty in connection with carrying out the authorization granted to the President of the United States in Public Law 102-1,
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and who received, upon severance from service, an honorable
discharge or certificate of satisfactory service from the Armed Forces of the
United States, or who, having so served, is still serving in the Armed Forces
of the United States, is exempt from taxation.
2. For the purpose of this section , the first [$1,000] $2,857 determined valuation of vehicles in which such a person has any interest shall be deemed to belong to that person.
3. A person claiming the exemption shall file annually with the department in the county where the exemption is claimed an affidavit declaring that he is an actual bona fide resident of the State of Nevada who meets all the other requirements of subsection 1, and that the exemption is claimed in no other county in this state. The affidavit must be made before the county assessor or a notary public. After the filing of the original affidavit, the county assessor shall mail a form for:
(a) The renewal of the exemption; and
(b) The designation of any amount to be credited to the veterans’ home account,
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to the person each year following a year in which the
exemption was allowed for that person. The form must be designed to facilitate
its return by mail by the person claiming the exemption.
4. Persons in actual military service are exempt during the period of such service from filing annual affidavits of exemption and the department shall grant exemptions to those persons on the basis of the original affidavits filed. In the case of any person who has entered the military service without having previously made and filed an affidavit of exemption, the affidavit may be filed in his behalf during the period of such service by any person having knowledge of the facts.
5. Before allowing any veteran’s exemption pursuant to the provisions of this chapter, the department shall require proof of status of the veteran, and for that purpose shall require production of an honorable discharge or certificate of satisfactory service or a certified copy thereof, or such other proof of status as may be necessary.
6. If any person files a false affidavit or produces false proof to the department, and as a result of the false affidavit or false proof a tax exemption is allowed to a person not entitled to the exemption, he is guilty of a gross misdemeanor.”.
Amend the bill as a whole by adding a new section designated sec. 61.5, following sec. 61, to read as follows:
“Sec. 61.5. NRS 371.104 is hereby amended to read as follows:
371.104 1. A bona fide resident of the State of Nevada who has incurred a permanent service-connected disability and has been honorably discharged from the Armed Forces of the United States, or his surviving spouse, is entitled to a veteran’s exemption from the payment of governmental services taxes on vehicles of the following determined valuations:
(a) If he has a disability of 100 percent, the first [$10,000] $28,571 of determined valuation;
(b) If he has a disability of 80 to 99 percent, inclusive, the first [$7,500] $21,429 of determined valuation; or
(c) If he has a disability of 60 to 79 percent, inclusive, the first [$5,000] $14,286 of determined valuation.
2. For the purpose of this section, the first [$10,000] $28,571 determined valuation of vehicles in which an applicant has any interest shall be deemed to belong entirely to that person.
3. A person claiming the exemption shall file annually with the department in the county where the exemption is claimed an affidavit declaring that he is a bona fide resident of the State of Nevada who meets all the other requirements of subsection 1, and that the exemption is claimed in no other county within this state. After the filing of the original affidavit, the county assessor shall mail a form for renewal of the exemption to the person each year following a year in which the exemption was allowed for that person. The form must be designed to facilitate its return by mail by the person claiming the exemption.
4. Before allowing any exemption pursuant to the provisions of this section, the department shall require proof of the applicant’s status, and for that purpose shall require production of:
(a) A certificate from the Department of Veterans Affairs that the veteran has incurred a permanent service-connected disability, which shows the percentage of that disability; and
(b) Any one of the following:
(1) An honorable discharge;
(2) A certificate of satisfactory service; or
(3) A certified copy of either of these documents.
5. A surviving spouse claiming an exemption pursuant to this section must file with the department in the county where the exemption is claimed an affidavit declaring that:
(a) The surviving spouse was married to and living with the disabled veteran for the 5 years preceding his death;
(b) The disabled veteran was eligible for the exemption at the time of his death; and
(c) The surviving spouse has not remarried.
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The affidavit required by this subsection is in addition to
the certification required pursuant to subsections 3 and 4. After the filing of
the original affidavit required by this subsection, the county assessor shall
mail a form for renewal of the exemption to the person each year following a
year in which the exemption was allowed for that person. The form must be
designed to facilitate its return by mail by the person claiming the exemption.
6. If a tax exemption is allowed under this section, the claimant is not entitled to an exemption under NRS 371.103.
7. If any person makes a false affidavit or produces false proof to the department, and as a result of the false affidavit or false proof, the person is allowed a tax exemption to which he is not entitled, he is guilty of a gross misdemeanor.”.
Amend sec. 62, page 47, line 12, by deleting “vehicle privilege” and inserting “governmental services”.
Amend sec. 63, page 47, line 25, by deleting “privilege” and inserting “governmental services”.
Amend sec. 63, page 47, line 27, by deleting “the” and inserting “the”.
Amend sec. 63, page 47, lines 29, 30, 31 and 32, by deleting “privilege” and inserting “governmental services”.
Amend sec. 64, page 47, lines 37 and 41, by deleting “privilege” and inserting “governmental services”.
Amend sec. 64, page 47, line 44, before “nonoperation” by inserting “the”.
Amend sec. 66, page 48, line 11, by deleting “privilege” and inserting “governmental services”.
Amend sec. 70, page 49, lines 45 and 46, by deleting:
“at page 1448,” and inserting:
“as last amended by section 75 of Senate Bill No. 59 of this session,”.
Amend sec. 70, page 50, by deleting line 3 and inserting:
“impose a special governmental services tax of [1] 0.35 cent on each $1 valuation of the”.
Amend sec. 70, page 50, line 7, by deleting:
“motor vehicle privilege” and inserting “governmental services”.
Amend sec. 70, page 50, by deleting line 8 and inserting:
“to chapter 371 of NRS; or”.
Amend sec. 70, page 50, line 11, after “[The]” by inserting:
“If, on or before June 30, 2002, the board of county commissioners of Churchill, Elko, Humboldt or Lander county or the board of supervisors of Carson City imposes a tax pursuant to subsection 1, the board imposing the tax shall reduce the rate of the tax by 65 percent, applicable to fiscal years beginning after that date.
3.”.
Amend sec. 70, page 50, line 13, by deleting “subsection 1” and inserting:
“[subsection 1] this section”.
Amend sec. 70, page 50, line 16, by deleting “3.” and inserting “[3.] 4.”.
Amend the bill as a whole by adding a new section designated sec. 70.5, following sec. 70, to read as follows:
“Sec. 70.5. Section 38 of chapter 491, Statutes of Nevada 1991, as last amended by section 76 of Senate Bill No. 59 of this session, is hereby amended to read as follows:
Sec. 38. 1. The board of county commissioners of Washoe County shall reduce the rate of the tax ad valorem imposed pursuant to section 33 of this act by 1.5 cents per $100 of assessed valuation for the fiscal year 1993-1994.
2. The board of county commissioners of Washoe County shall reduce the rate of the tax ad valorem imposed pursuant to section 33 of this act, in addition to the reduction made pursuant to subsection 1, by 4 cents per $100 of assessed valuation for the fiscal year 1994-1995.
3. The board of county commissioners of Washoe County shall reduce the rate of the special governmental services tax imposed pursuant to section 30 of this act to the amounts shown for each $1 of valuation for the respective fiscal years:
2001-2002................................................................................................................... 0.8 [cents] cent
2002-2003........................................................................................................... [0.6 cents] 0.21 cent
2003-2004........................................................................................................... [0.4 cents] 0.14 cent
2004-2005........................................................................................................... [0.2 cents] 0.07 cent
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The board of county commissioners of Washoe County shall not
impose or levy that special governmental services tax for any fiscal year after
June 30, 2005.
4. The board of county commissioners of Washoe County or Churchill County shall not, after June 30, 1994:
(a) Except as otherwise provided in subsection 2, 3 or 5, decrease the rate of any of the taxes imposed pursuant to sections 29 to 33, inclusive, of this act unless all of the local governments that are entitled to receive a monthly distribution from the tax distribution fund for the county agree to the decrease.
(b) Increase the rate of any tax imposed pursuant to sections 29 to 33, inclusive, of this act.
5. If necessary to avoid violating the provisions of subsection 2 of section 31 of this act, the board of county commissioners of Washoe County shall reduce the amount of the license fee imposed pursuant to that section by the minimum amount necessary to comply with the provisions of subsection 2 of section 31 of this act.”.
Amend sec. 71, page 50, lines 18 and 19, by deleting:
“at page 1953,” and inserting:
“as last amended by section 77 of Senate Bill No. 59 of this session,”.
Amend sec. 71, page 50, by deleting line 25 and inserting:
“a special governmental services tax of [1] 0.35 cent on each $1 valuation of the vehicle”.
Amend sec. 71, page 50, line 28, by deleting:
“motor vehicle privilege” and inserting “governmental services”.
Amend sec. 71, page 50, line 32, after “[The]” by inserting:
“If, on or before June 30, 2002, the board of county commissioners of Douglas, Esmeralda, Lincoln, Lyon, Mineral, Nye, Pershing, Storey or White Pine county imposes a tax pursuant to subsection 1, the board imposing the tax shall reduce the rate of the tax by 65 percent, applicable to fiscal years beginning after that date.
3.”.
Amend sec. 71, page 50, line 34, by deleting “subsection 1” and inserting:
“[subsection 1] this section”.
Amend sec. 71, page 50, line 37, by deleting “3.” and inserting “[3.] 4.”.
Amend the bill as a whole by adding a new section designated sec. 72.5, following sec. 72, to read as follows:
“Sec. 72.5. If, on or before June 30, 2002:
1. A local government imposes an additional governmental services tax pursuant to NRS 354.705, the local government shall reduce the rate of that tax by 65 percent, applicable to fiscal years beginning after that date.
2. A board of county commissioners imposes a supplemental governmental services tax pursuant to NRS 371.045, the board shall reduce the rate of that tax by 65 percent, applicable to fiscal years beginning after that date.”.
Amend sec. 73, page 50, line 42, by deleting “72,” and inserting “72.5,”.
Amend sec. 73, page 50, by deleting lines 46 through 48 and inserting:
“(a) Sections 1 to 33, inclusive, 36 to 41, inclusive, and 43 to 72.5, inclusive, of this act become effective on July 1, 2002;”.
Amend sec. 73, page 51, line 1, by deleting “(c)” and inserting “(b)”.
Amend sec. 73, page 51, line 5, by deleting “(d)” and inserting “(c)”.
Amend sec. 73, page 51, line 9, by deleting “(e)” and inserting “(d)”.
Amend the bill as a whole by deleting the text of the repealed section and adding the new text of the repealed section, following sec. 73, to read as follows:
“
TEXT OF REPEALED SECTION
371.080 Reduction on cessation of exemption because of change of ownership. If any vehicle which is exempt from the governmental services tax pursuant to NRS 371.100 ceases to be exempt after the beginning of the registration year by reason of a change of ownership, the amount of the tax must be reduced one-twelfth for each month which has elapsed since the beginning of that year.”.
Amend the title of the bill, third line, by deleting “vehicle privilege” and inserting “governmental services”.
Amend the summary of the bill, to read as follows: