Senate Bill No. 82–Senator O’Connell (by request)

February 6, 2001

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Referred to Committee on Taxation

SUMMARY—Establishes circumstances under which certain golf courses located on property of local government are exempt from taxation. (BDR 32‑766)

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.

Green numbers along left margin indicate location on the printed bill (e.g., 5-15 indicates page 5, line 15).

AN ACT relating to taxation; establishing the circumstances under which a golf course that is located on the property of a local government and used in connection with a business conducted for profit is exempt from taxation; 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. Chapter 361 of NRS is hereby amended by adding thereto a

1-2 new section to read as follows:

1-3 A golf course located on the property of a local government, including

1-4 any improvement constructed thereon by a lessee if the ownership of the

1-5 improvement passes to the local government as lessor upon completion of

1-6 the improvement, shall be deemed to be a park within the meaning of

1-7 paragraph (a) of subsection 2 of NRS 361.157 if:

1-8 1. Each year, the operator of the golf course makes at least one-half

1-9 of the total available times to begin a round of golf available to residents

1-10 of the county in which the course is located;

1-11 2. The golf course charges those residents no more than one-half of

1-12 the seasonally adjusted maximum fee charged to nonresidents for

1-13 playing golf, excluding any charge for renting carts, or provides a

1-14 program of discounts to residents that is approved by the local

1-15 government; and

1-16 3. An annual report certified by the operator or an officer of the

1-17 organization operating the course is submitted to the governing body of

1-18 the local government showing that the golf course has complied with the

1-19 requirements of this section and the governing body of the local

1-20 government certifies to the county assessor that the golf course qualifies

1-21 for treatment as a park. The annual report required by this subsection

1-22 must be in a form approved by the local government.

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

2-2 H