Senate Bill No. 203–Committee on Government Affairs

 

CHAPTER..........

 

AN ACT relating to taxation; authorizing the boards of county commissioners of at least two counties to levy an ad valorem tax to pay the costs of operating a regional facility; exempting ad valorem taxes levied to pay the operating costs of certain regional facilities from the limitation upon revenue from ad valorem taxes; requiring an administrative entity created to operate a regional facility that receives revenue from ad valorem taxes levied to pay the costs of operating the regional facility to establish a fund for such revenue; 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.  Chapter 354 of NRS is hereby amended by adding thereto

 the provisions set forth as sections 2 to 5, inclusive, of this act.

   Sec. 2.  “Administrative entity” means an entity created pursuant to

 an interlocal agreement or interlocal contract between two or more

 counties to operate a regional facility.

   Sec. 3.  “Regional facility” means a facility that is used by each

 county that levies a tax ad valorem for its operation pursuant to section

 4 of this act and provides services related to public safety, health or

 criminal justice. The term includes a regional facility for children as

 that term is defined in NRS 62.845.

   Sec. 4.  1.  In addition to the allowed revenue from taxes ad valorem

 determined pursuant to NRS 354.59811, the boards of county

 commissioners of at least two counties may levy a tax ad valorem on all

 taxable property in their respective counties at a rate not to exceed 5

 cents per $100 of the assessed valuation of each county to pay the costs

 of operating a regional facility.

   2.  Counties that levy a tax ad valorem pursuant to subsection 1 may

 enter into an interlocal agreement or interlocal contract to create an

 administrative entity to operate a regional facility.

   3.  The revenue of a tax collected pursuant to this section must be

 remitted on the first day of the first month of each calendar quarter to:

   (a) If the regional facility is operated by a county, the treasurer of the

 county; or

   (b) If the regional facility is operated by an administrative entity, the

 administrative entity.

   4.  By the end of each fiscal year, the board of county commissioners

 of each county that levies a tax pursuant to this section must determine

 the rate of tax required to produce revenue in an amount which is

 sufficient to pay the operating costs of the regional facility for the

 ensuing fiscal year. When calculating a rate pursuant to this section, the

 board of county commissioners of each county shall consider the

 amount of money remaining in the fund created pursuant to section 5 of

 this act, if such a fund is created, unless the amount of money

 remaining in the fund is 10 percent or less of the revenue deposited for

 the current fiscal year.

   Sec. 5.  1.  If two or more counties create an administrative entity

pursuant to section 4 of this act, the administrative entity shall establish a

 separate fund to account for the revenue received from taxes levied

 pursuant to section 4 of this act.

   2.  The money in the fund may only be withdrawn by the

 administrative entity and must be used only to pay the expenses of

 operating the regional facility that is operated by the administrative

 entity.

   3.  All interest and income from money deposited in the fund must be

 credited to the fund.

   4.  The annual budget and audit report of an administrative entity

 that establishes a fund pursuant to this section must:

   (a) Identify the fund;

   (b) Indicate in detail all revenue received for the year;

   (c) Indicate in detail all expenses for the year which were paid with

 money from the fund; and

   (d) Specifically identify any planned accumulation of money in the

 fund.

   5.  Money remaining in the fund at the end of a fiscal year must not

 revert to any other fund.

   6.  Upon termination of an interlocal agreement or interlocal contract

 that creates an administrative entity, the money remaining in a fund

 established pursuant to this section must be transmitted to the treasurer

 of each county which was a party to the interlocal agreement or

 interlocal contract and which levied a tax pursuant to section 4 of this

 act. Each county that is entitled to receive a portion of the money

 remaining in the fund must receive an amount equal to the same

 proportion of the total amount of revenue the county contributed to the

 fund. A county that receives money pursuant to this section shall deposit

 the money in a fund established pursuant to NRS 354.6113 or 354.6115

 for use in the same manner as other money deposited in that fund.

   7.  Nothing in this section may be construed to require a board of

 county commissioners that is a party to an interlocal agreement or

 interlocal contract to levy a tax pursuant to section 4 of this act.

   Sec. 6.  NRS 354.476 is hereby amended to read as follows:

   354.476  As used in NRS 354.470 to 354.626, inclusive, and sections 2

 to 5, inclusive, of this act, unless the context otherwise requires, the words

 and terms defined in NRS 354.478 to 354.580, inclusive, and sections 2

 and 3 of this act have the meanings ascribed to them in those sections.

   Sec. 7.  NRS 354.59811 is hereby amended to read as follows:

   354.59811  1.  Except as otherwise provided in NRS 354.59813,

 354.59815, 354.5982, 354.5987, 354.59871, 354.705, 354.723, 450.425,

 450.760, 540A.265 and 543.600, and section 4 of this act, for each fiscal

 year beginning on or after July 1, 1989, the maximum amount of money

 that a local government, except a school district, a district to provide a

 telephone number for emergencies, or a redevelopment agency, may

 receive from taxes ad valorem, other than those attributable to the net

 proceeds of minerals or those levied for the payment of bonded

 indebtedness and interest thereon incurred as general long-term debt of the

 issuer, or for the payment of obligations issued to pay the cost of a water

project pursuant to NRS 349.950, or for the payment of obligations under a

capital lease executed before April 30, 1981, must be calculated as follows:

   (a) The rate must be set so that when applied to the current fiscal year’s

 assessed valuation of all property which was on the preceding fiscal year’s

 assessment roll, together with the assessed valuation of property on the

 central assessment roll which was allocated to the local government, but

 excluding any assessed valuation attributable to the net proceeds of

 minerals, assessed valuation attributable to a redevelopment area and

 assessed valuation of a fire protection district attributable to real property

 which is transferred from private ownership to public ownership for the

 purpose of conservation, it will produce 106 percent of the maximum

 revenue allowable from taxes ad valorem for the preceding fiscal year,

 except that the rate so determined must not be less than the rate allowed

 for the previous fiscal year, except for any decrease attributable to the

 imposition of a tax pursuant to NRS 354.59813 in the previous year.

   (b) This rate must then be applied to the total assessed valuation,

 excluding the assessed valuation attributable to the net proceeds of

 minerals and the assessed valuation of a fire protection district attributable

 to real property which is transferred from private ownership to public

 ownership for the purpose of conservation but including new real property,

 possessory interests and mobile homes, for the current fiscal year to

 determine the allowed revenue from taxes ad valorem for the local

 government.

   2.  As used in this section, “general long-term debt” does not include

 debt created for medium-term obligations pursuant to NRS 350.085 to

 350.095, inclusive.

   Sec. 8.  NRS 62.845 is hereby amended to read as follows:

   62.845  1.  Except as otherwise provided in subsection 5, each county

 shall pay an assessment for the operation of a regional facility for children

 that serves the county if the facility:

   (a) Is operated by a county whose population is less than 400,000 or an

 administrative entity established pursuant to NRS 277.080 to 277.180,

 inclusive, by counties whose populations are less than 400,000 each;

   (b) Is established by two or more counties pursuant to an interlocal

 agreement or by one county if the facility is operated pursuant to an

 interlocal agreement to benefit other counties; and

   (c) Is not partially supported by the State of Nevada and does not

 receive money from the State of Nevada other than any fees paid to the

 facility for a child referred to the facility by the State of Nevada.

   2.  The administrator of a regional facility for children shall calculate

 the assessment owed by each county pursuant to subsection 1 on or before

 March 1 of each year for the ensuing fiscal year. The assessment owed by

 each county equals:

   (a) For the first 2 years of operation of the regional facility for children,

 the total amount budgeted for the operation of the facility by the governing

 body of the county or other entity responsible for the operation of the

 facility, minus any money received from the State of Nevada to pay for

 fees for a child referred to the facility by the State of Nevada, divided by

 the total number of pupils in the preceding school year in all counties

served by the facility and multiplied by the number of pupils in the

preceding school year in the assessed county.

   (b) For each year subsequent to the second year of operation of the

 regional facility for children, unless the counties served by the facility

 enter into an interlocal agreement to the contrary, the total of:

     (1) The total amount budgeted for the operation of the facility by the

 governing body of the county or other entity responsible for the operation

 of the facility, minus any money received from the State of Nevada to pay

 for fees for a child referred to the facility by the State of Nevada, divided

 by the total number of pupils in the preceding school year in all counties

 served by the facility, multiplied by the number of pupils in the preceding

 school year in the assessed county and multiplied by one-fourth; and

     (2) The total amount budgeted for the operation of the facility by the

 governing body of the county or other entity responsible for the operation

 of the facility, minus any money received from the State of Nevada to pay

 for fees for a child referred to the facility by the State of Nevada, divided

 by the total number of pupils who were served by the facility in the

 preceding school year from all counties served by the facility, multiplied

 by the number of pupils who were served by the facility in the preceding

 school year from the assessed county and multiplied by three-fourths.

   3.  Each county shall pay the assessment required pursuant to

 subsection 1 to the treasurer of the county if the facility is operated by a

 county or to the administrative entity responsible for the operation of the

 regional facility for children in quarterly installments that are due on the

 first day of the first month of each calendar quarter. The money must be

 accounted for separately and may only be withdrawn by the administrator

 of the regional facility for children.

   4.  The board of county commissioners of each county may [levy an ad

 valorem tax of not more than 5 cents on each $100 of assessed valuation

 upon all taxable property in the county to pay the assessment required

 pursuant to subsection 1. The county may] pay the assessment from

 revenue raised by a tax levied pursuant to [this subsection,] section 4 of

 this act, any other available money , or a combination thereof. [Revenue

 raised by a county to pay the assessment required pursuant to subsection 1

 is not subject to the limitations on revenue imposed pursuant to chapter

 354 of NRS and must not be included in the calculation of those

 limitations.]

   5.  The provisions of this section do not apply to a county whose

 population is 400,000 or more.

   6.  As used in this section, “regional facility for children” means an

 institution that provides for the temporary care, custody, control and

 treatment of a child under the jurisdiction of a juvenile court who is

 detained because he was found violating a law or ordinance, adjudicated

 delinquent or determined to be in need of supervision. The term includes,

 without limitation, the institution in Lyon County known as Western

 Nevada Regional Youth Facility.

   Sec. 9.  This act becomes effective on July 1, 2001.

 

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