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 a conservation district to acquire, maintain or dispose of real or personal property for certain purposes; requiring a board of county commissioners to determine whether certain real property acquired by a conservation district is subject to payments in lieu of taxes; requiring the board of county commissioners to consider certain factors in making that determination; exempting from taxation certain real property acquired by a conservation district; 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 the provisions set forth as sections 2 and 3 of this act.

1-3  Sec. 2.  In addition to other powers granted in this chapter, a

1-4  district and the supervisors thereof may, in furtherance of the

1-5  purposes and provisions of this chapter:

1-6  1.  Obtain options upon and acquire, by purchase, exchange,

1-7  lease, gift, grant, bequest, devise or otherwise, except by adverse

2-1  possession, any property, real or personal, or rights or interests

2-2  therein;

2-3  2.  Maintain, administer and improve any properties acquired;

2-4  3.  Receive income from such properties and expend that

2-5  income; and

2-6  4.  Sell, lease or otherwise dispose of any of its property or

2-7  interests therein.

2-8  Sec. 3.  1.  If a district acquires real property on or after

2-9  July 1, 2003, which is not exempt from property taxes at the time it

2-10  is acquired by the district, the board of county commissioners of

2-11  the county in which the property is located shall determine

2-12  whether the district is required to make payments in lieu of taxes

2-13  on the property.

2-14      2.  In determining whether to require the district to make

2-15  payments in lieu of taxes, the board shall consider the

2-16  contributions made by the district to the community, such as,

2-17  providing a meeting place for community activities and such other

2-18  factors as the board determines appropriate.

2-19      3.  If the district is required to make payments in lieu of taxes,

2-20  the amount of the payments must be equal to the property taxes

2-21  which would have been payable on the property if it were not

2-22  exempt from taxation. The county assessor of the county in which

2-23  the property is located shall, solely for the purpose of facilitating

2-24  the payments in lieu of taxes, assess the property in the same

2-25  manner as the taxable property in the county is assessed. The ex

2-26  officio tax receiver of that county shall mail to the district an

2-27  individual bill for the payment in lieu of taxes in the same manner

2-28  as is required by NRS 361.480 for an individual tax bill.

2-29      4.  The payments in lieu of taxes are due at the same time and

2-30  must be collected, accounted for and distributed in the same

2-31  manner as if the property remained taxable after it was acquired

2-32  by the district, except that no lien attaches upon any property or

2-33  money of the district by virtue of any failure to make all or any

2-34  part of the payments.

2-35      Sec. 4.  NRS 361.060 is hereby amended to read as follows:

2-36      361.060  1.  All lands and other property owned by the

2-37  Nevada Rural Housing Authority or any county, domestic municipal

2-38  corporation,irrigation drainage or reclamation district or town in

2-39  this state are exempt from taxation, except as otherwise provided in

2-40  NRS 539.213 with respect to certain community pastures.

2-41      2.  Real property acquired on or after July 1, 2003, by a

2-42  conservation district pursuant to section 2 of this act is exempt

2-43  from taxation.

 

 

3-1  Sec. 5.  This act becomes effective on July 1, 2003.

 

3-2  H