requires two-thirds majority vote (§ 1)                                                                                                                 

                                                                                                  

 

Senate Bill No. 370–Senator Rhoads

 

March 17, 2003

____________

 

Referred to Committee on Taxation

 

SUMMARY—Authorizes board of county commissioners to impose additional tax on transfer of real property for control of invasive species. (BDR 32‑39)

 

FISCAL NOTE:  Effect on Local Government: No.

                           Effect on the State: No.

 

~

 

EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.

 

AN ACT relating to taxation; authorizing a board of county commissioners to impose an additional tax on the transfer of real property; requiring the proceeds of the tax to be used for the control of invasive species; requiring the State Department of Agriculture to present annually to each board of county commissioners proposed programs for the control of invasive species; 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 375 of NRS is hereby amended by adding

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

1-3  1.  In addition to all other taxes imposed on transfers of real

1-4  property, a board of county commissioners may impose a tax at the

1-5  rate of up to 5 cents for each $500 of value, or fraction thereof, on

1-6  each deed by which any lands, tenements or other realty is

1-7  granted, assigned, transferred or otherwise conveyed to, or vested

1-8  in, another person, if the consideration or value of the interest or

1-9  property conveyed, exclusive of the value of any lien or

1-10  encumbrance remaining on the interest or property at the time of

1-11  the conveyance, exceeds $100.

2-1  2.  The amount of the tax must be computed on the basis of

2-2  the value of the transferred real property as declared pursuant to

2-3  NRS 375.060.

2-4  3.  The county recorder shall collect the tax in the manner

2-5  provided in NRS 375.030, except that he shall transmit all the

2-6  proceeds from the tax imposed pursuant to this section to the State

2-7  Treasurer for use in the Plant Industry Program as required by

2-8  NRS 561.355.

2-9  Sec. 2.  NRS 375.018 is hereby amended to read as follows:

2-10      375.018  With regard to the administration of [the real property

2-11  transfer tax,] any tax imposed by this chapter, the county recorder

2-12  shall apply the following principles:

2-13      1.  Forms, instructions and regulations governing the

2-14  computation of the amount of tax due must be brief and easily

2-15  understood.

2-16      2.  In cases where another authority, such as the United States

2-17  or this state, also imposes a tax upon the same property or revenue,

2-18  the mechanism for collecting the tax imposed by the county must be

2-19  as nearly compatible with the collection of the other taxes as is

2-20  feasible.

2-21      3.  Unless a change is made necessary by statute or to preserve

2-22  compatibility with a tax imposed by another authority, the forms,

2-23  instructions and regulations must remain the same from year to year,

2-24  to make the taxpayer’s liability as predictable as is feasible.

2-25      4.  Exemptions or waivers, where permitted by statute, must be

2-26  granted:

2-27      (a) Equitably among eligible taxpayers; and

2-28      (b) As sparingly as is consistent with the legislative intent, to

2-29  retain the broadest feasible base for the tax.

2-30      Sec. 3.  NRS 375.030 is hereby amended to read as follows:

2-31      375.030  1.  If any deed evidencing a transfer of title subject to

2-32  the tax imposed by NRS 375.020 and, if applicable, NRS 375.025

2-33  [,] and section 1 of this act, is offered for recordation, the county

2-34  recorder shall compute the amount of the tax due and shall collect

2-35  that amount before acceptance of the deed for recordation.

2-36      2.  The buyer and seller are jointly and severally liable for the

2-37  payment of the taxes imposed by NRS 375.020 and 375.025 and

2-38  section 1 of this act and any penalties and interest imposed pursuant

2-39  to subsection 3. The escrow holder is not liable for the payment of

2-40  the taxes imposed by NRS 375.020 and 375.025 and section 1 of

2-41  this act or any penalties or interest imposed pursuant to

2-42  subsection 3.

2-43      3.  If after recordation of the deed, the county recorder

2-44  disallows an exemption that was claimed at the time the deed was

2-45  recorded or through audit or otherwise determines that an additional

3-1  amount of tax is due, the county recorder shall promptly notify the

3-2  person who requested the recording of the deed and the buyer and

3-3  seller of the additional amount of tax due. If the additional amount

3-4  of tax is not paid within 30 days after the date the buyer and seller

3-5  are notified, the county recorder shall impose a penalty of 10

3-6  percent of the additional amount due in addition to interest at the

3-7  rate of 1 percent per month, or portion thereof, of the additional

3-8  amount due calculated from the date of the original recordation of

3-9  the deed on which the additional amount is due through the date on

3-10  which the additional amount due, penalty and interest are paid to the

3-11  county recorder.

3-12      4.  This section does not prohibit a buyer and seller from

3-13  agreeing by contract or otherwise that one party or the other will be

3-14  responsible for the payment of the tax due pursuant to this chapter,

3-15  but such an agreement does not affect the ability of the county

3-16  recorder to collect the tax and any penalties and interest from either

3-17  the buyer or the seller.

3-18      Sec. 4.  NRS 375.070 is hereby amended to read as follows:

3-19      375.070  1.  The county recorder shall transmit the proceeds of

3-20  the [real property transfer] tax imposed by NRS 375.020 at the end

3-21  of each quarter in the following manner:

3-22      (a) An amount equal to that portion of the proceeds which is

3-23  equivalent to 10 cents for each $500 of value or fraction thereof

3-24  must be transmitted to the State Controller who shall deposit that

3-25  amount in the Account for Low-Income Housing created pursuant to

3-26  NRS 319.500.

3-27      (b) In a county whose population is more than 400,000, an

3-28  amount equal to that portion of the proceeds which is equivalent to

3-29  60 cents for each $500 of value or fraction thereof must be

3-30  transmitted to the county treasurer for deposit in the county school

3-31  district’s fund for capital projects established pursuant to NRS

3-32  387.328, to be held and expended in the same manner as other

3-33  money deposited in that fund.

3-34      (c) The remaining proceeds must be transmitted to the State

3-35  Controller for deposit in the Local Government Tax Distribution

3-36  Account created by NRS 360.660 for credit to the respective

3-37  accounts of Carson City and each county.

3-38      2.  In addition to any other authorized use of the proceeds it

3-39  receives pursuant to subsection 1, a county or city may use the

3-40  proceeds to pay expenses related to or incurred for the development

3-41  of affordable housing for families whose income does not exceed 80

3-42  percent of the median income for families residing in the same

3-43  county, as that percentage is defined by the United States

3-44  Department of Housing and Urban Development. A county or city

3-45  that uses the proceeds in that manner must give priority to the

4-1  development of affordable housing for persons who are disabled or

4-2  elderly.

4-3  3.  The expenses authorized by subsection 2 include, but are not

4-4  limited to:

4-5  (a) The costs to acquire land and developmental rights;

4-6  (b) Related predevelopment expenses;

4-7  (c) The costs to develop the land, including the payment of

4-8  related rebates;

4-9  (d) Contributions toward down payments made for the purchase

4-10  of affordable housing; and

4-11      (e) The creation of related trust funds.

4-12      Sec. 5.  NRS 375.090 is hereby amended to read as follows:

4-13      375.090  The [tax] taxes imposed by NRS 375.020 and 375.025

4-14  [does] and section 1 of this act do not apply to:

4-15      1.  A mere change in identity, form or place of organization,

4-16  such as a transfer between a corporation and its parent corporation, a

4-17  subsidiary or an affiliated corporation if the affiliated corporation

4-18  has identical common ownership.

4-19      2.  A transfer of title to the United States, any territory or state

4-20  or any agency, department, instrumentality or political subdivision

4-21  thereof.

4-22      3.  A transfer of title recognizing the true status of ownership of

4-23  the real property.

4-24      4.  A transfer of title without consideration from one joint

4-25  tenant or tenant in common to one or more remaining joint tenants

4-26  or tenants in common.

4-27      5.  A transfer of title to community property without

4-28  consideration when held in the name of one spouse to both spouses

4-29  as joint tenants or tenants in common, or as community property.

4-30      6.  A transfer of title between spouses, including gifts.

4-31      7.  A transfer of title between spouses to effect a property

4-32  settlement agreement or between former spouses in compliance with

4-33  a decree of divorce.

4-34      8.  A transfer of title to or from a trust, if the transfer is made

4-35  without consideration, and is made to or from:

4-36      (a) The trustor of the trust;

4-37      (b) The trustor’s legal representative; or

4-38      (c) A person related to the trustor in the first degree of

4-39  consanguinity.

4-40  As used in this subsection, “legal representative” has the meaning

4-41  ascribed to it in NRS 167.020.

4-42      9.  Transfers, assignments or conveyances of unpatented mines

4-43  or mining claims.

4-44      10.  A transfer, assignment or other conveyance of real property

4-45  to a corporation or other business organization if the person

5-1  conveying the property owns 100 percent of the corporation or

5-2  organization to which the conveyance is made.

5-3  11.  A transfer, assignment or other conveyance of real property

5-4  if the owner of the property is related to the person to whom it is

5-5  conveyed within the first degree of consanguinity.

5-6  12.  The making, delivery or filing of conveyances of real

5-7  property to make effective any plan of reorganization or adjustment:

5-8  (a) Confirmed under the Bankruptcy Act, as amended, 11 U.S.C.

5-9  §§ 101 et seq.;

5-10      (b) Approved in an equity receivership proceeding involving a

5-11  railroad, as defined in the Bankruptcy Act; or

5-12      (c) Approved in an equity receivership proceeding involving a

5-13  corporation, as defined in the Bankruptcy Act,

5-14  if the making, delivery or filing of instruments of transfer or

5-15  conveyance occurs within 5 years after the date of the confirmation,

5-16  approval or change.

5-17      13.  The making or delivery of conveyances of real property to

5-18  make effective any order of the Securities and Exchange

5-19  Commission if:

5-20      (a) The order of the Securities and Exchange Commission in

5-21  obedience to which the transfer or conveyance is made recites that

5-22  the transfer or conveyance is necessary or appropriate to effectuate

5-23  the provisions of section 11 of the Public Utility Holding Company

5-24  Act of 1935, 15 U.S.C. § 79k;

5-25      (b) The order specifies and itemizes the property which is

5-26  ordered to be transferred or conveyed; and

5-27      (c) The transfer or conveyance is made in obedience to the

5-28  order.

5-29      14.  A transfer to an educational foundation. As used in this

5-30  subsection, “educational foundation” has the meaning ascribed to it

5-31  in subsection 3 of NRS 388.750.

5-32      15.  A transfer to a university foundation. As used in this

5-33  subsection, “university foundation” has the meaning ascribed to it in

5-34  subsection 3 of NRS 396.405.

5-35      16.  A transfer, assignment or other conveyance of real property

5-36  to a corporation sole from another corporation sole. As used in this

5-37  subsection, “corporation sole” means a corporation which is

5-38  organized pursuant to the provisions of chapter 84 of NRS.

5-39      Sec. 6.  NRS 375.120 is hereby amended to read as follows:

5-40      375.120  The county recorder shall:

5-41      1.  Conduct and apply audits and other procedures for

5-42  enforcement as uniformly as is feasible.

5-43      2.  Collect [real property transfer] any tax that is due pursuant

5-44  to the provisions of this chapter in an equitable manner, so that

5-45  every taxpayer pays the full amount imposed by law.

6-1  Sec. 7.  NRS 375.130 is hereby amended to read as follows:

6-2  375.130  1.  The county recorder may audit all records relating

6-3  to the collection and calculation of [the real property transfer tax.]

6-4  any tax imposed by this chapter. If the county recorder deems it

6-5  necessary to conduct an audit, the audit must be completed within 3

6-6  years after the date of the original recording of the document that

6-7  evidences the transfer of property for which the tax was imposed.

6-8  2.  The county recorder may issue subpoenas to require the

6-9  production of documents necessary for him to determine the amount

6-10  of [real property transfer] the tax due pursuant to this chapter or to

6-11  determine whether a person qualifies for an exemption from taxes

6-12  pursuant to this chapter. The county recorder may have the

6-13  subpoenas served, and upon application of the district attorney, to

6-14  any court of competent jurisdiction, enforced in the manner

6-15  provided by law for the service and enforcement of subpoenas in a

6-16  civil action.

6-17      Sec. 8.  NRS 375.160 is hereby amended to read as follows:

6-18      375.160  1.  If any [real property transfer] tax imposed

6-19  pursuant to this chapter is not paid when due, the county may,

6-20  within 3 years after the date that the tax was due, record a certificate

6-21  in the office of the county recorder which states:

6-22      (a) The amount of the [real property transfer] tax and any

6-23  interest or penalties due;

6-24      (b) The name and address of the person who is liable for the

6-25  amount due as they appear on the records of the county; and

6-26      (c) That the county recorder has complied with all procedures

6-27  required by law for determining the amount due.

6-28      2.  From the time of the recording of the certificate, the amount

6-29  due, including interest and penalties, constitutes:

6-30      (a) A lien upon the real property for which the tax was due if the

6-31  person who owes the tax still owns the property; or

6-32      (b) A demand for payment if the property has been sold or

6-33  otherwise transferred to another person.

6-34      3.  The lien has the effect and priority of a judgment lien and

6-35  continues for 5 years after the time of the recording of the certificate

6-36  unless sooner released or otherwise discharged.

6-37      4.  Within 5 years after the date of recording the certificate or

6-38  within 5 years after the date of the last extension of the lien pursuant

6-39  to this subsection, the lien may be extended by recording a new

6-40  certificate in the office of the county recorder. From the time of

6-41  recording the new certificate, the lien is extended for 5 years, unless

6-42  sooner released or otherwise discharged.

6-43      Sec. 9.  NRS 375.170 is hereby amended to read as follows:

6-44      375.170  1.  If a person is delinquent in the payment of [the

6-45  real property transfer] any tax imposed by this chapter or has not

7-1  paid the amount of a deficiency determination, the county may bring

7-2  an action in a court of this state, a court of any other state or a court

7-3  of the United States that has competent jurisdiction to collect the

7-4  delinquent or deficient amount, penalties and interest. The action:

7-5  (a) May not be brought if the decision that the payment is

7-6  delinquent or that there is a deficiency determination is on appeal to

7-7  a hearing officer pursuant to NRS 375.320.

7-8  (b) Must be brought not later than 3 years after the payment

7-9  became delinquent or the determination became final.

7-10      2.  The district attorney shall prosecute the action. The

7-11  provisions of the Nevada Revised Statutes, Nevada Rules of Civil

7-12  Procedure and Nevada Rules of Appellate Procedure relating to

7-13  service of summons, pleadings, proofs, trials and appeals are

7-14  applicable to the proceedings. In the action, a writ of attachment

7-15  may issue. A bond or affidavit is not required before an attachment

7-16  may be issued.

7-17      3.  In an action, a certificate by the county recorder showing the

7-18  delinquency is prima facie evidence of:

7-19      (a) The determination of the tax or the amount of the tax;

7-20      (b) The delinquency of the amounts; and

7-21      (c) The compliance by the county recorder with all the

7-22  procedures required by law relating to the computation and

7-23  determination of the amounts.

7-24      Sec. 10.  NRS 375.250 is hereby amended to read as follows:

7-25      375.250  1.  The Legislature hereby declares that each

7-26  taxpayer has the right:

7-27      (a) To be treated by officers and employees of the county

7-28  recorder with courtesy, fairness, uniformity, consistency and

7-29  common sense.

7-30      (b) To a prompt response from the county recorder to each

7-31  communication from the taxpayer.

7-32      (c) To provide the minimum documentation and other

7-33  information as may reasonably be required by the county recorder to

7-34  carry out his duties.

7-35      (d) To be notified, in writing, by the county recorder whenever

7-36  an officer or employee of the county recorder determines that the

7-37  taxpayer is entitled to an exemption or has been taxed more than is

7-38  required pursuant to this chapter.

7-39      (e) To written instructions indicating how the taxpayer may

7-40  petition for a refund for overpayment of [real property transfer] any

7-41  tax, interest or penalties.

7-42      (f) To recover an overpayment of [real property transfer] any tax

7-43  promptly upon the final determination of such an overpayment.

7-44      (g) To obtain specific advice from the county recorder

7-45  concerning [real property transfer] any tax.

8-1  (h) In any meeting with the county recorder, including an audit,

8-2  conference, interview or hearing:

8-3       (1) To an explanation by an officer, agent or employee of the

8-4  county recorder that describes the procedures to be followed and the

8-5  rights of the taxpayer thereunder;

8-6       (2) To be represented by himself or anyone who is otherwise

8-7  authorized by law to represent him before the county recorder;

8-8       (3) To make an audio recording using the taxpayer’s

8-9  equipment and at the taxpayer’s expense; and

8-10          (4) To receive a copy of any document or audio recording

8-11  made by or in the possession of the county recorder relating to the

8-12  determination or collection of any tax for which the taxpayer is

8-13  assessed pursuant to this chapter, upon payment of the actual cost to

8-14  the county recorder of making the copy.

8-15      (i) To a full explanation of the authority of the county recorder

8-16  to collect the [real property transfer] tax or to collect a delinquent

8-17  [real property transfer] tax, including, without limitation, the

8-18  procedures and notices for review and appeal that are required for

8-19  the protection of the taxpayer. An explanation which meets the

8-20  requirements of this section must also be included with each notice

8-21  to a taxpayer that an audit will be conducted by the county.

8-22      (j) To the immediate release of any lien which the county

8-23  recorder has placed on real property for the nonpayment of [the real

8-24  property transfer] a tax when:

8-25          (1) The tax is paid;

8-26          (2) The period of limitation for collecting the tax expires;

8-27          (3) The lien is the result of an error by the county recorder;

8-28          (4) The county recorder determines that the taxes, interest

8-29  and penalties are secured sufficiently by a lien on other real

8-30  property;

8-31          (5) The release or subordination of the lien will not

8-32  jeopardize the collection of the taxes, interest and penalties; or

8-33          (6) The release of the lien will facilitate the collection of the

8-34  taxes, interest and penalties.

8-35      (k) To be free from harassment and intimidation by an officer or

8-36  employee of the county recorder for any reason.

8-37      2.  The provisions of this chapter governing the administration

8-38  and collection of taxes by the county recorder must not be construed

8-39  in such a manner as to interfere or conflict with the provisions of

8-40  this section or any applicable regulations.

8-41      3.  The provisions of this section apply to the administration

8-42  and collection of taxes pursuant to this chapter.

8-43      Sec. 11.  NRS 375.270 is hereby amended to read as follows:

8-44      375.270  The county recorder shall provide each taxpayer who

8-45  it determines may be liable for taxes pursuant to this chapter with

9-1  simplified written instructions concerning the rights and

9-2  responsibilities of the taxpayer, including the:

9-3  1.  Keeping of records sufficient for audit purposes;

9-4  2.  Procedures for paying [the real property transfer tax;] any

9-5  taxes that are due; and

9-6  3.  Procedures for challenging any liability for [real property

9-7  transfer] any tax, penalties or interest and for requesting refunds of

9-8  any erroneously paid [real property transfer] tax, including the steps

9-9  for appealing a denial thereof.

9-10      Sec. 12.  NRS 375.290 is hereby amended to read as follows:

9-11      375.290  A taxpayer is entitled to receive on any overpayment

9-12  of [the real property transfer] any tax imposed by this chapter a

9-13  refund together with interest at a rate determined pursuant to NRS

9-14  17.130. No interest is allowed on a refund of any penalties or

9-15  interest on the [real property transfer] tax that is paid by a taxpayer.

9-16      Sec. 13.  NRS 375.300 is hereby amended to read as follows:

9-17      375.300  The county recorder shall provide a taxpayer with a

9-18  response to any written request submitted by the taxpayer that

9-19  relates to a [real property transfer] tax imposed by this chapter

9-20  within 30 days after the county treasurer receives the request.

9-21      Sec. 14.  NRS 375.330 is hereby amended to read as follows:

9-22      375.330  1.  The county recorder may waive any [real property

9-23  transfer] tax, penalty and interest owed by the taxpayer pursuant to

9-24  this chapter if the taxpayer meets the criteria adopted by regulation.

9-25  If a waiver is granted pursuant to this subsection, the county shall

9-26  prepare and maintain on file a statement that contains:

9-27      (a) The reason for the waiver;

9-28      (b) The amount of the tax, penalty and interest owed by the

9-29  taxpayer; and

9-30      (c) The amount of the tax, penalty and interest waived by the

9-31  county.

9-32      2.  If the county recorder or a designated hearing officer finds

9-33  that the failure of a person to make a timely payment of [the real

9-34  property transfer] any tax imposed is the result of circumstances

9-35  beyond his control and occurred despite the exercise of ordinary

9-36  care and without intent to avoid such payment, the county recorder

9-37  may relieve him of all or part of any interest or penalty or both.

9-38      3.  If a person proves to the satisfaction of the county recorder

9-39  that he has in good faith remitted the [real property transfer] tax in

9-40  reliance upon written advice provided by an officer or employee of

9-41  the county recorder, an opinion of the district attorney or Attorney

9-42  General, or the written results of an audit of his records conducted

9-43  by the county recorder, the county recorder may not require the

9-44  taxpayer to pay delinquent taxes, penalties or interest if the county

10-1  recorder determines after the completion of a subsequent audit that

10-2  the taxes the taxpayer remitted were deficient.

10-3      Sec. 15.  NRS 388.750 is hereby amended to read as follows:

10-4      388.750  1.  An educational foundation:

10-5      (a) Shall comply with the provisions of chapter 241 of NRS;

10-6      (b) Except as otherwise provided in subsection 2, shall make its

10-7  records public and open to inspection pursuant to NRS 239.010; and

10-8      (c) Is exempt from the [tax on transfers of real property] taxes

10-9  imposed by NRS 375.020 and 375.025 and section 1 of this act

10-10  pursuant to subsection 14 of NRS 375.090.

10-11     2.  An educational foundation is not required to disclose the

10-12  names of the contributors to the foundation or the amount of their

10-13  contributions. The educational foundation shall, upon request, allow

10-14  a contributor to examine, during regular business hours, any record,

10-15  document or other information of the foundation relating to that

10-16  contributor.

10-17     3.  As used in this section, “educational foundation” means a

10-18  nonprofit corporation, association or institution or a charitable

10-19  organization that is:

10-20     (a) Organized and operated exclusively for the purpose of

10-21  supporting one or more kindergartens, elementary schools, junior

10-22  high or middle schools or high schools, or any combination thereof;

10-23     (b) Formed pursuant to the laws of this state; and

10-24     (c) Exempt from taxation pursuant to 26 U.S.C. § 501(c)(3).

10-25     Sec. 16.  NRS 396.405 is hereby amended to read as follows:

10-26     396.405  1.  A university foundation:

10-27     (a) Shall comply with the provisions of chapter 241 of NRS;

10-28     (b) Except as otherwise provided in subsection 2, shall make its

10-29  records public and open to inspection pursuant to NRS 239.010;

10-30     (c) Is exempt from the [tax on transfers of real property] taxes

10-31  imposed by NRS 375.020 and 375.025 and section 1 of this act

10-32  pursuant to subsection [14] 15 of NRS 375.090; and

10-33     (d) May allow a president or an administrator of the university

10-34  or community college which it supports to serve as a member of its

10-35  governing body.

10-36     2.  A university foundation is not required to disclose the name

10-37  of any contributor or potential contributor to the university

10-38  foundation, the amount of his contribution or any information which

10-39  may reveal or lead to the discovery of his identity. The university

10-40  foundation shall, upon request, allow a contributor to examine,

10-41  during regular business hours, any record, document or other

10-42  information of the foundation relating to that contributor.

10-43     3.  As used in this section, “university foundation” means a

10-44  nonprofit corporation, association or institution or a charitable

10-45  organization that is:

11-1      (a) Organized and operated exclusively for the purpose of

11-2  supporting a university or a community college;

11-3      (b) Formed pursuant to the laws of this state; and

11-4      (c) Exempt from taxation pursuant to 26 U.S.C. § 501(c)(3).

11-5      Sec. 17.  NRS 561.355 is hereby amended to read as follows:

11-6      561.355  1.  The Plant Industry Program is hereby established.

11-7      2.  The following fees and money must be used in the Plant

11-8  Industry Program:

11-9      (a) Fees and money collected pursuant to the provisions of

11-10  chapters 552, 555, 581, 582 and 587 of NRS.

11-11     (b) Laboratory fees collected for the diagnosis of infectious,

11-12  contagious and parasitic diseases of bees, as authorized by NRS

11-13  561.305, and as are necessary pursuant to the provisions of chapter

11-14  552 of NRS.

11-15     (c) Laboratory fees collected for the diagnosis of infectious,

11-16  contagious and destructive diseases of agricultural commodities, and

11-17  infestations thereof by pests, as authorized by NRS 561.305, and as

11-18  may be necessary pursuant to the provisions of chapter 554 of NRS

11-19  . [554.010 to 554.240, inclusive.]

11-20     (d) Laboratory fees collected for the survey and identification of

11-21  insect pests, plant diseases and noxious weeds, as authorized by

11-22  NRS 561.305, and as may be necessary pursuant to the provisions of

11-23  NRS 555.005 to 555.249, inclusive.

11-24     (e) Laboratory fees collected for the testing of the purity and

11-25  germinating power of agricultural seeds, as authorized by NRS

11-26  561.305, and as may be necessary pursuant to the provisions of NRS

11-27  587.015 to 587.123, inclusive.

11-28     (f) Money received from a tax on the transfer of real property

11-29  imposed pursuant to section 1 of this act.

11-30     3.  Expenditures for the Plant Industry Program must be made

11-31  only for the purposes of carrying out the provisions of this chapter

11-32  and chapters 552, 554, 555, 581, 582 and 587 of NRS.

11-33     4.  The money credited to the Program pursuant to section 1

11-34  of this act must only be used:

11-35     (a) By the Department for programs on the exclusion,

11-36  detection and control of invasive species; and

11-37     (b) For grants to local governments and nonprofit

11-38  organizations for the control or management of invasive species.

11-39     5.  Not later than 30 days after the beginning of each fiscal

11-40  year, the Department shall present to each board of county

11-41  commissioners for approval by the board proposed programs for

11-42  the exclusion, detection and control of invasive species that

11-43  involve cooperative action between the Department and the

11-44  county.

11-45     6.  As used in this section:

12-1      (a) “Invasive species” means any living organism not native to

12-2  this state that may present a threat to the economy, environment or

12-3  public health of this state.

12-4      (b) “Local government” has the meaning ascribed to it in

12-5  NRS 237.050.

12-6      Sec. 18.  This act becomes effective on July 1, 2003.

 

12-7  H