ASSEMBLY ACTION Initial and Date |SENATE ACTION Initial and Date
Adopted Lost | Adopted Lost
Concurred In Not |Concurred In Not
Receded Not | Receded Not
Amend the bill as a whole by deleting sections 1 through 7, renumbering sections 8 through 10 as sections 9 through 11 and adding new sections designated sections 1 through 8, following the enacting clause, to read as follows:
“Section 1. Chapter 278 of NRS is hereby amended by adding thereto the provisions set forth as sections 2 to 8, inclusive of this act.
Sec. 2. As used in sections 2 to 8, inclusive, of this act, unless the context otherwise requires, the words and terms defined in sections 3 and 4 of this act have the meanings ascribed to them in those sections.
Sec. 3. “Nonresidential construction project” means construction other than construction of residential dwelling units or an apartment house or the development of mobile home lots for which a residential construction tax may be imposed pursuant to NRS 278.497 to 278.4987, inclusive. The term does not include any construction by a governmental agency.
Sec. 4. “Regional park” means a site exceeding 50 acres, which is designed to serve the outdoor needs of persons who live or work in the region in which it is located.
Sec. 5. 1. In a county whose population is 400,000 or more, the governing body of the county or a city in the county may, by ordinance, require that a developer of land for a nonresidential construction project dedicate such land areas, sites and locations for a regional park as are reasonably necessary to serve the people who live or work in the region of the city or county in which the nonresidential construction project is located.
2. The ordinance adopted pursuant to subsection 1 must, insofar as practicable, conform to the recreation plan in the master plan of the city or county.
3. The ordinance adopted pursuant to subsection 1 must contain standards for determining the amount, quality and location of land that is required to be dedicated which must be based upon the number and type of nonresidential construction projects included in each development and give due consideration to the relative desirability and market value of the land that may be included within the area of any particular proposed development.
4. The ordinance adopted pursuant to subsection 1 must, without limiting the general powers conferred in this chapter, include the following:
(a) Provisions for the creation, in accordance with the applicable master plan, of park districts or service areas which would serve regions within the city or county.
(b) A delegation of authority to designated departments or agencies of the city or county to select the location of the land areas to be dedicated for regional parks. The land to be dedicated for regional parks must be within the park district or service area created pursuant to paragraph (a) in which the nonresidential construction projects are located.
(c) A provision limiting the amount of land required to be dedicated to an amount of land having a fair market value, determined by independent appraisal, which does not exceed the amount of any nonresidential construction tax which would otherwise have been collected pursuant to section 7 of this act.
(d) A provision for the transfer of title to the dedicated land upon the issuance of building permits and the construction of the first unit of the development from which the land was dedicated.
Sec. 6. 1. If the land area dedicated by any developer pursuant to section 5 of this act exceeds a proportionate contribution to the total regional park site, taking into consideration the total persons who live or work in the park districts or service areas which serve regions within the city or county reasonably expected to benefit from the regional park, the developer making the dedication must be compensated at fair market value for the excess value contributed.
2. When 25 percent of the residential construction project from which the land was dedicated is constructed, the local governing body or agency to which the dedicated land is conveyed shall provide for planning, public hearings and the adoption of a plan for development of the site, a schedule of that development and a plan for financing which includes operational and maintenance costs of the regional park.
3. If a regional park has not been developed on the land dedicated for that purpose within 5 years after the date on which 75 percent of the nonresidential construction project first became occupied, title to the land reverts to the owners of the nonresidential construction project at the time of the reversion on a pro rata basis.
Sec. 7. 1. In a county whose population is 400,000 or more, the governing body of the county and any city in the county which has adopted a master plan and recreation plan, as provided in this chapter, which includes, as a part of the plan, future or present sites for regional parks may, by ordinance, impose a nonresidential construction tax pursuant to this section.
2. If imposed, the nonresidential construction tax must be imposed on the privilege of constructing nonresidential construction projects in the city or county, as applicable. The rate of the tax must not exceed 1 percent of the valuation of each building permit issued or $20,000 per nonresidential construction project, whichever is less. For the purpose of calculating the nonresidential construction tax pursuant to this subsection, the governing body shall adopt an ordinance basing the valuation of building permits on the actual costs of nonresidential construction projects in the area.
3. The purpose of the tax imposed pursuant to this section is to raise revenue to enable the cities and counties to provide regional parks and facilities for such parks which benefit persons who live or work in the park districts or service areas which serve regions within the city or county.
4. An ordinance enacted pursuant to subsection 1 must establish the procedures for collecting the tax, set its rate, and determine the purposes for which the tax is to be used, subject to the restrictions and standards provided in this chapter. The ordinance must, without limiting the general powers conferred in this chapter, also include:
(a) Provisions for the creation, in accordance with the applicable master plan, of park districts or service areas which would serve regions within the city or county.
(b) A provision for collecting the tax at the time of issuance of a building permit for the construction of a nonresidential construction project.
5. All nonresidential construction taxes collected pursuant to the provisions of this section and any ordinance enacted by a governing body and all interest accrued on the money must be placed with the city treasurer or county treasurer in a special fund. Except as otherwise provided in subsection 6, the money in the fund that is collected pursuant to subsection 2 may only be:
(a) Used for the acquisition, improvement and expansion of regional parks or the installation of facilities in existing regional parks in the city or county.
(b) Expended for the benefit of the park district or service area from which it was collected.
6. If a regional park has not been developed or facilities have not been installed in an existing regional park within 5 years after the date on which 75 percent of the nonresidential construction project first became occupied, all money paid by the developer pursuant to subsection 2, together with interest at the rate at which the city or county has invested the money in the fund, must be refunded to the owners of the nonresidential construction project on a pro rata basis.
7. The limitation of time established pursuant to subsection 6 is suspended for any period, not to exceed 1 year, during which this state or the Federal Government takes any action to protect the environment or an endangered species which prohibits, stops or delays the development of a regional park or installation of facilities in existing regional parks.
8. As used in this section, “facilities” means turf, trees, irrigation systems, playground apparatus, playing fields, areas to be used for organized amateur sports, play areas, picnic areas, horseshoe pits and other recreational equipment or appurtenances designed to serve the persons who use the regional park in which the facilities are located.
Sec. 8. 1. The requirement for dedication of land pursuant to section 5 of this act and the imposition of a nonresidential construction tax pursuant to section 7 of this act are mutually exclusive as to any particular nonresidential construction project which may be benefited or affected by any such requirement or imposition.
2. Any governing body determining to provide a regional park pursuant to sections 2 to 8, inclusive, of this act must elect, for any one period, to follow only one of the procedures provided in these sections.”.
Amend sec. 8, page 6, line 43, by deleting “[residential]” and inserting “residential”.
Amend sec. 8, page 7, line 3, by deleting “or” and inserting “[or]”.
Amend sec. 8, page 7, line 4, after “(c)” by inserting:
“Pay a nonresidential construction tax pursuant to section 7 of this act;
(d) Dedicate land pursuant to section 5 of this act or otherwise dedicate or improve land, or both, for use as a regional park; or
(e)”.
Amend sec. 8, page 7, line 7, by deleting:
“[residential] construction tax” and inserting:
“residential construction tax or nonresidential construction tax”.
Amend sec. 9, page 7, line 23, by deleting “[residential]” and inserting “residential”.
Amend sec. 9, page 7, line 24, after “278.4983,” by inserting:
“nonresidential construction tax imposed pursuant to section 7 of this act,”.
Amend the title of the bill, second line, after “governments” by inserting:
“in larger counties”.
Amend the summary of the bill to read as follows: