Assembly Bill No. 215–Assemblymen Hettrick, Knecht, Grady, Hardy, Marvel and Sherer

 

February 28, 2003

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Joint Sponsors: Senators McGinness and Townsend

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Referred to Committee on Natural Resources,
Agriculture, and Mining

 

SUMMARY—Revises provisions governing conservation districts. (BDR 49‑780)

 

FISCAL NOTE:  Effect on Local Government: No.

                           Effect on the State: No.

 

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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 conservation districts; authorizing conservation districts to acquire real or personal property under certain circumstances; excepting certain taxable real property acquired by a conservation district from the exemption of certain property from taxation; requiring a conservation district that acquires real property to make payments in lieu of taxes; providing for the collection and disposition of such payments in lieu of taxes; 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 548 of NRS is hereby amended by adding

1-2  thereto a new section to read as follows:

1-3  In addition to other powers granted in this chapter, a district

1-4  and the supervisors thereof may:

1-5  1.  Obtain options upon and acquire, by purchase, exchange,

1-6  lease, gift, grant, bequest, devise or otherwise, except by adverse

1-7  possession, any property, real or personal, or rights or interests

1-8  therein;

2-1  2.  Maintain, administer and improve any properties acquired;

2-2  3.  Receive income from such properties and expend that

2-3  income in carrying out the purposes and provisions of this

2-4  chapter; and

2-5  4.  Sell, lease or otherwise dispose of any of its property or

2-6  interests therein in furtherance of the purposes and the provisions

2-7  of this chapter.

2-8  Sec. 2.  NRS 361.060 is hereby amended to read as follows:

2-9  361.060  1.  All lands and other property owned by the

2-10  Nevada Rural Housing Authority or any county, domestic municipal

2-11  corporation, conservation, irrigation , drainage or reclamation

2-12  district or town in this state are exempt from taxation, except [as] :

2-13      (a) As provided in NRS 539.213 with respect to certain

2-14  community pastures[.] ; and

2-15      (b) Real property acquired on or after July 1, 2003, by a

2-16  conservation district pursuant to section 1 of this act which is or

2-17  was subject to taxation under the provisions of this chapter at the

2-18  time of acquisition.

2-19      2.  In lieu of payment of taxes on each parcel of real property

2-20  acquired by it which is subject to assessment and taxation

2-21  pursuant to subsection 1, a conservation district shall make

2-22  annual payment to the county tax receiver of the county wherein

2-23  each such parcel of real property is located of an amount equal to

2-24  the total taxes levied and assessed against each such parcel of real

2-25  property in the year in which title to it was acquired by the

2-26  conservation district.

2-27      3.  Such payments in lieu of taxes must be collected and

2-28  accounted for in the same manner as taxes levied and assessed

2-29  against real property pursuant to this chapter are collected and

2-30  accounted for.

2-31      4.  Money received pursuant to this section must be

2-32  apportioned each year to the counties, school districts and cities

2-33  wherein each such parcel of real property is located in the

2-34  proportion that the tax rate of each such political subdivision

2-35  bears to the total combined tax rate in effect for that year.

2-36      Sec. 3.  This act becomes effective on July 1, 2003.

 

2-37  H