Senate Bill No. 294–Senator Rawson

 

March 7, 2001

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Referred to Committee on Finance

 

SUMMARY—Revises provisions governing calculation of basic support. (BDR 34‑1161)

 

FISCAL NOTE:            Effect on Local Government: Yes.

                                    Effect on the State: Yes.

 

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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 education; revising provisions governing the final computation of apportionment for basic support; 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 387.1243 is hereby amended to read as follows:

1-2    387.1243  1.  The first apportionment based on an estimated number

1-3  of pupils and special education program units and succeeding

1-4  apportionments are subject to adjustment from time to time as the need

1-5  therefor may appear.

1-6    2.  The apportionments to a school district may be adjusted during a

1-7  fiscal year by the department of education, upon approval by the state

1-8  board of examiners and the interim finance committee, if the department of

1-9  taxation and the county assessor in the county in which the school district

1-10  is located certify to the department of education that the school district will

1-11  not receive the tax levied pursuant to subsection 1 of NRS 387.195 on

1-12  property of the Federal Government located within the county if:

1-13    (a) The leasehold interest, possessory interest, beneficial interest or

1-14  beneficial use of the property is subject to taxation pursuant to NRS

1-15  361.157 and 361.159 and one or more lessees or users of the property are

1-16  delinquent in paying the tax; and

1-17    (b) The total amount of tax owed but not paid for the fiscal year by any

1-18  such lessees and users is at least 5 percent of the proceeds that the school

1-19  district would have received from the tax levied pursuant to subsection 1 of

1-20  NRS 387.195.

1-21  If a lessee or user pays the tax owed after the school district’s

1-22  apportionment has been increased in accordance with the provisions of this

1-23  subsection to compensate for the tax owed, the school district shall repay to

2-1  the state distributive school account in the state general fund an amount

2-2  equal to the tax received from the lessee or user for the year in which the

2-3  school district received an increased apportionment, not to exceed the

2-4  increase in apportionments made to the school district pursuant to this

2-5  subsection.

2-6    3.  On or before August 1 of each year, the board of trustees of a school

2-7  district shall provide to the department, in a format prescribed by the

2-8  department, the count of pupils calculated pursuant to subparagraph (6) of

2-9  paragraph (a) of subsection 1 of NRS 387.1233 who completed at least one

2-10  semester during the immediately preceding school year. The count of

2-11  pupils submitted to the department must be included in the final adjustment

2-12  computed pursuant to subsection 4.

2-13    4.  A final adjustment for each school district and charter school must

2-14  be computed as soon as practicable following the close of the school year,

2-15  but not later than August 25. The final computation must be based upon the

2-16  actual counts of pupils required to be made for the computation of basic

2-17  support and the limits upon the support of special education programs . [,

2-18  except that for any year when the total enrollment of pupils and children in

2-19  a school district or a charter school located within the school district

2-20  described in paragraphs (a), (b), (c) and (d) of subsection 1 of NRS

2-21  387.123 is greater on the last day of any school month of the school district

2-22  after the second school month of the school district and the increase in

2-23  enrollment shows at least:

2-24    (a) A 3-percent gain, basic support as computed from first month

2-25  enrollment for the school district or charter school must be increased by 2

2-26  percent.

2-27    (b) A 6-percent gain, basic support as computed from first month

2-28  enrollment for the school district or charter school must be increased by an

2-29  additional 2 percent.]

2-30    5.  If the final computation of apportionment for any school district or

2-31  charter school exceeds the actual amount paid to the school district or

2-32  charter school during the school year, the additional amount due must be

2-33  paid before September 1. If the final computation of apportionment for any

2-34  school district or charter school is less than the actual amount paid to the

2-35  school district or charter school during the school year, the difference must

2-36  be repaid to the state distributive school account in the state general fund

2-37  by the school district or charter school before September 25.

2-38    Sec. 2.  This act becomes effective on July 1, 2001.

 

2-39  H