As used in this chapter, unless the
context otherwise requires:
1. “Open-space land” means land that is undeveloped natural
landscape, including, but not limited to, ridges, stream corridors,
natural shoreline, scenic areas, viewsheds, agricultural or other land
devoted exclusively to open-space use and easements devoted to open-space
use that are owned, controlled or leased by public or nonprofit agencies.
2. “Open-space plan” means the plan adopted by the board of county
commissioners of a county to provide for the acquisition, development and
use of open-space land.
3. “Open-space use” includes:
(a) The preservation of land to conserve and enhance natural or
scenic resources;
(b) The protection of streams and stream environment zones,
watersheds, viewsheds, natural vegetation and wildlife habitat areas;
(c) The maintenance of natural and man-made features that control
floods, other than dams;
(d) The preservation of natural resources and sites that are
designated as historic by the Office of Historic Preservation of the
Department of Cultural Affairs; and
(e) The development of recreational sites.
(Added to NRS by 1991, 2048; A 1993, 1579; 2001, 940 )
[Effective through September 30, 2029.]
1. The board of county commissioners of a county whose population
is less than 400,000 may adopt an open-space plan. If an open-space plan
is adopted, the plan must provide for:
(a) The development and use of open-space land for a period of 20
years;
(b) The financing for the acquisition of open-space land; and
(c) The maintenance of open-space land acquired pursuant to the
open-space plan and the maintenance of any existing open-space land in
the county.
2. Before the board of county commissioners adopts the open-space
plan, the open-space plan must be found by the governing board for
regional planning to be in conformance with the comprehensive regional
plan adopted pursuant to NRS 278.0282 .
3. Before the open-space plan is adopted, the board of county
commissioners shall:
(a) Send a copy of the open-space plan to the city council of each
incorporated city within the county and request that the city council
review and comment on the open-space plan within 60 days after receipt of
the open-space plan; and
(b) Consider and respond to any comments provided by a city council
that are received by the board of county commissioners within 90 days
after sending the open-space plan to the city council.
(Added to NRS by 1991, 2048; A 1999, 2130 )
[Effective October 1, 2029.]
1. The board of county commissioners of a county whose population
is more than 100,000 but less than 400,000, may adopt an open-space plan.
If an open-space plan is adopted, the plan must provide for:
(a) The development and use of open-space land for a period of 20
years;
(b) The financing for the acquisition of open-space land; and
(c) The maintenance of open-space land acquired pursuant to the
open-space plan and the maintenance of any existing open-space land in
the county.
2. Before the board of county commissioners adopts the open-space
plan, the open-space plan must be found by the governing board for
regional planning to be in conformance with the comprehensive regional
plan adopted pursuant to NRS 278.0282 .
3. Before the open-space plan is adopted, the board of county
commissioners shall:
(a) Send a copy of the open-space plan to the city council of each
incorporated city within the county and request that the city council
review and comment on the open-space plan within 60 days after receipt of
the open-space plan; and
(b) Consider and respond to any comments provided by a city council
that are received by the board of county commissioners within 90 days
after sending the open-space plan to the city council.
(Added to NRS by 1991, 2048; A 1999, 2130 , effective October 1, 2029)
1. If an open-space plan is adopted pursuant to NRS 376A.020
, the board of county commissioners
may:
(a) Operate, manage, improve and maintain as open space land, any
land to which the county holds title, or to which a city within the
county holds title if the governing body of the city so requests; and
(b) Acquire by purchase, contracts of purchase which extend beyond
their respective terms of office, by gift, or by any other manner,
parcels of land, rights in land or water rights in connection therewith
for open-space use in accordance with the open-space plan.
2. For the purpose of this section, title is held by the county or
the city if the county or the city has the right to acquire a clear title
by discharging a fixed encumbrance, whether created by contract, mortgage
or deed of trust.
(Added to NRS by 1991, 2049)
040 , 376A.050 and 376A.070 only upon determination by board of county
commissioners that emergency exists.
1. For the purposes of NRS 376A.040 , 376A.050 and 376A.070 , a special election may be held only if the
board of county commissioners determines, by a unanimous vote, that an
emergency exists.
2. The determination made by the board is conclusive unless it is
shown that the board acted with fraud or a gross abuse of discretion. An
action to challenge the determination made by the board must be commenced
within 15 days after the board’s determination is final.
3. As used in this section, “emergency” means any unexpected
occurrence or combination of occurrences which requires immediate action
by the board to prevent or mitigate a substantial financial loss to the
county or to enable the board to provide an essential service to the
residents of the county.
(Added to NRS by 1993, 1072)
[Effective through September
30, 2029.]
1. In addition to all other taxes imposed on the revenues from
retail sales, a board of county commissioners of a county whose
population is less than 400,000 may by ordinance, but not as in a case of
emergency, impose a tax at the rate of up to one-quarter of 1 percent of
the gross receipts of any retailer from the sale of all tangible personal
property sold at retail, or stored, used or otherwise consumed, in the
county, after receiving the approval of a majority of the registered
voters of the county voting on the question at a primary, general or
special election. The question may be combined with questions submitted
pursuant to NRS 376A.050 or 376A.070
, or both.
2. If a county imposes a sales tax pursuant to this section and
NRS 376A.050 , the combined additional
sales tax must not exceed one-quarter of 1 percent. A tax imposed
pursuant to this section applies throughout the county, including
incorporated cities in the county.
3. Before the election may occur, an open-space plan must be
adopted by the board of county commissioners pursuant to NRS 376A.020
and the adopted open-space plan must
be endorsed by resolution by the city council of each incorporated city
within the county.
4. All fees, taxes, interest and penalties imposed and all amounts
of tax required to be paid pursuant to this section must be paid to the
Department of Taxation in the form of remittances payable to the
Department of Taxation. The Department of Taxation shall deposit the
payments with the State Treasurer for credit to the Sales and Use Tax
Account in the State General Fund. The State Controller, acting upon the
collection data furnished by the Department of Taxation, shall transfer
monthly all fees, taxes, interest and penalties collected during the
preceding month to the Intergovernmental Fund and remit the money to the
county treasurer.
5. The money received from the tax imposed pursuant to subsection
4 must be retained by the county, or remitted to a city or general
improvement district in the county. The money received by a county, city
or general improvement district pursuant to this section must only be
used to pay the cost of:
(a) The acquisition of land in fee simple for development and use
as open-space land;
(b) The acquisition of the development rights of land identified as
open-space land;
(c) The creation of a trust fund for the acquisition of land or
development rights of land pursuant to paragraphs (a) and (b);
(d) The principal and interest on notes, bonds or other obligations
issued by the county, city or general improvement district for the
acquisition of land or development rights of land pursuant to paragraphs
(a) and (b); or
(e) Any combination of the uses set forth in paragraphs (a) to (d),
inclusive.
6. The money received from the tax imposed pursuant to this
section and any applicable penalty or interest must not be used for any
neighborhood or community park or facility.
7. Any money used for the purposes described in this section must
be used in a manner:
(a) That is consistent with the provisions of the open-space plan
adopted pursuant to NRS 376A.020 ; and
(b) That provides an equitable allocation of the money among the
county and the incorporated cities within the county.
(Added to NRS by 1991, 2049; A 1993, 1072; 1999, 2130 ; 2003, 20th Special Session, 179 )
[Effective October 1, 2029.]
1. In addition to all other taxes imposed on the revenues from
retail sales, a board of county commissioners of a county whose
population is 100,000 or more but less than 400,000, may by ordinance,
but not as in a case of emergency, impose a tax at the rate of up to
one-quarter of 1 percent of the gross receipts of any retailer from the
sale of all tangible personal property sold at retail, or stored, used or
otherwise consumed, in the county, after receiving the approval of a
majority of the registered voters of the county voting on the question at
a primary, general or special election. The question may be combined with
questions submitted pursuant to NRS 376A.050 or 376A.070 , or both.
2. If a county imposes a sales tax pursuant to this section and
NRS 376A.050 , the combined additional
sales tax must not exceed one-quarter of 1 percent. A tax imposed
pursuant to this section applies throughout the county, including
incorporated cities in the county.
3. Before the election may occur, an open-space plan must be
adopted by the board of county commissioners pursuant to NRS 376A.020
and the adopted open-space plan must
be endorsed by resolution by the city council of each incorporated city
within the county.
4. All fees, taxes, interest and penalties imposed and all amounts
of tax required to be paid pursuant to this section must be paid to the
Department of Taxation in the form of remittances payable to the
Department of Taxation. The Department of Taxation shall deposit the
payments with the State Treasurer for credit to the Sales and Use Tax
Account in the State General Fund. The State Controller, acting upon the
collection data furnished by the Department of Taxation, shall transfer
monthly all fees, taxes, interest and penalties collected during the
preceding month to the Intergovernmental Fund and remit the money to the
county treasurer.
5. The money received from the tax imposed pursuant to subsection
4 must be retained by the county, or remitted to a city or general
improvement district in the county. The money received by a county, city
or general improvement district pursuant to this section must only be
used to pay the cost of:
(a) The acquisition of land in fee simple for development and use
as open-space land;
(b) The acquisition of the development rights of land identified as
open-space land;
(c) The creation of a trust fund for the acquisition of land or
development rights of land pursuant to paragraphs (a) and (b);
(d) The principal and interest on notes, bonds or other obligations
issued by the county, city or general improvement district for the
acquisition of land or development rights of land pursuant to paragraphs
(a) and (b); or
(e) Any combination of the uses set forth in paragraphs (a) to (d),
inclusive.
6. The money received from the tax imposed pursuant to this
section and any applicable penalty or interest must not be used for any
neighborhood or community park or facility.
7. Any money used for the purposes described in this section must
be used in a manner:
(a) That is consistent with the provisions of the open-space plan
adopted pursuant to NRS 376A.020 ; and
(b) That provides an equitable allocation of the money among the
county and the incorporated cities within the county.
(Added to NRS by 1991, 2049; A 1993, 1072; 1999, 2130 ; 2003, 20th Special Session, 179 , 180 , effective October 1, 2029)
[Effective through September 30,
2029.]
1. Except as otherwise provided in subsection 2, in addition to
all other taxes imposed on the revenues from retail sales, a board of
county commissioners in each county whose population is less than 400,000
may by ordinance, but not as in a case of emergency, impose a tax at the
rate of up to one-quarter of 1 percent of the gross receipts of any
retailer from the sale of all tangible personal property sold at retail,
or stored, used or otherwise consumed, in the county, after receiving the
approval of a majority of the registered voters of the county voting on
the question at a primary, general or special election. The question may
be combined with questions submitted pursuant to NRS 376A.040 or 376A.070 , or both.
2. If a county imposes a sales tax pursuant to this section and
NRS 376A.040 , the combined additional
sales tax must not exceed one-quarter of 1 percent. A tax imposed
pursuant to this section applies throughout the county, including
incorporated cities in the county.
3. Before the election occurs, an open-space plan must be adopted
by the board of county commissioners pursuant to NRS 376A.020 and the adopted open-space plan must be
endorsed by resolution by the city council of each incorporated city in
the county.
4. All fees, taxes, interest and penalties imposed and all amounts
of tax required to be paid pursuant to this section must be paid to the
Department of Taxation in the form of remittances payable to the
Department of Taxation. The Department of Taxation shall deposit the
payments with the State Treasurer for credit to the Sales and Use Tax
Account in the State General Fund. The State Controller, acting upon the
collection data furnished by the Department of Taxation, shall transfer
monthly all fees, taxes, interest and penalties collected during the
preceding month to the Intergovernmental Fund and remit the money to the
county treasurer.
(Added to NRS by 1991, 2050; A 1993, 1073; 1999, 2132 ; 2003, 20th Special Session, 181 )
[Effective October 1, 2029.]
1. Except as otherwise provided in subsection 2, in addition to
all other taxes imposed on the revenues from retail sales, a board of
county commissioners in each county whose population is 100,000 or more
but less than 400,000, may by ordinance, but not as in a case of
emergency, impose a tax at the rate of up to one-quarter of 1 percent of
the gross receipts of any retailer from the sale of all tangible personal
property sold at retail, or stored, used or otherwise consumed, in the
county, after receiving the approval of a majority of the registered
voters of the county voting on the question at a primary, general or
special election. The question may be combined with questions submitted
pursuant to NRS 376A.040 or 376A.070
, or both.
2. If a county imposes a sales tax pursuant to this section and
NRS 376A.040 , the combined additional
sales tax must not exceed one-quarter of 1 percent. A tax imposed
pursuant to this section applies throughout the county, including
incorporated cities in the county.
3. Before the election occurs, an open-space plan must be adopted
by the board of county commissioners pursuant to NRS 376A.020 and the adopted open-space plan must be
endorsed by resolution by the city council of each incorporated city in
the county.
4. All fees, taxes, interest and penalties imposed and all amounts
of tax required to be paid pursuant to this section must be paid to the
Department of Taxation in the form of remittances payable to the
Department of Taxation. The Department of Taxation shall deposit the
payments with the State Treasurer for credit to the Sales and Use Tax
Account in the State General Fund. The State Controller, acting upon the
collection data furnished by the Department of Taxation, shall transfer
monthly all fees, taxes, interest and penalties collected during the
preceding month to the Intergovernmental Fund and remit the money to the
county treasurer.
(Added to NRS by 1991, 2050; A 1993, 1073; 1999, 2132 ; 2003, 20th Special Session, 181 , effective October 1, 2029)
Any ordinance enacted pursuant to NRS 376A.040 or 376A.050 must include:
1. Provisions substantially identical to those contained in
chapter 374 of NRS, insofar as applicable.
2. A provision that all amendments to chapter 374 of NRS after the date of enactment of the ordinance,
not inconsistent with the chapter, automatically become a part of the
ordinance imposing the tax.
3. A provision that specifies the date on which the tax is first
imposed or on which any change in the rate of the tax becomes effective,
which must be the first day of the first calendar quarter that begins at
least 120 days after the effective date of the ordinance.
(Added to NRS by 1991, 2051; A 2003, 2382 ; 2005, 1778 )
[Effective through
September 30, 2029.]
1. The board of county commissioners in a county whose population
is less than 400,000 may levy an ad valorem tax at the rate of up to 1
cent on each $100 of assessed valuation upon all taxable property in the
county after receiving the approval of a majority of the registered
voters of the county voting on the question at a primary, general or
special election. The question may be combined with questions submitted
pursuant to NRS 376A.040 or 376A.050
, or both. A tax imposed pursuant to
this section applies throughout the county, including incorporated cities
in the county.
2. The Department of Taxation shall add an amount equal to the
rate of any tax imposed pursuant to this section multiplied by the total
assessed valuation of the county to the allowed revenue from taxes ad
valorem of the county.
3. Before the tax is imposed, an open-space plan must be adopted
by the board of county commissioners pursuant to NRS 376A.020 and the adopted open-space plan must be
endorsed by resolution by the city council of each incorporated city
within the county.
(Added to NRS by 1991, 2051; A 1993, 1074; 1999, 2132 ; 2003, 20th Special Session, 182 )
[Effective October 1,
2029.]
1. The board of county commissioners in a county whose population
is 100,000 or more but less than 400,000, may levy an ad valorem tax at
the rate of up to 1 cent on each $100 of assessed valuation upon all
taxable property in the county after receiving the approval of a majority
of the registered voters of the county voting on the question at a
primary, general or special election. The question may be combined with
questions submitted pursuant to NRS 376A.040 or 376A.050 , or both. A tax imposed pursuant to this
section applies throughout the county, including incorporated cities in
the county.
2. The Department of Taxation shall add an amount equal to the
rate of any tax imposed pursuant to this section multiplied by the total
assessed valuation of the county to the allowed revenue from taxes ad
valorem of the county.
3. Before the tax is imposed, an open-space plan must be adopted
by the board of county commissioners pursuant to NRS 376A.020 and the adopted open-space plan must be
endorsed by resolution by the city council of each incorporated city
within the county.
(Added to NRS by 1991, 2051; A 1993, 1074; 1999, 2132 ; 2003, 20th Special Session, 182 , effective October 1, 2029)
050 or 376A.070 .
1. The money received from any tax imposed pursuant to NRS
376A.050 or 376A.070 and any applicable penalty or interest must
be retained by the county, or remitted to a city or general improvement
district in the county, and used as provided in this section.
2. The money received by a county, city or general improvement
district pursuant to NRS 376A.050 and
376A.070 must only be used to pay the
cost of:
(a) Planning the acquisition and other administrative acts relating
to the acquisition of open-space land; and
(b) The operation and maintenance of open-space land.
3. The money received from the tax imposed pursuant to NRS
376A.050 and 376A.070 and any applicable penalty or interest must
not be used for any neighborhood or community park or facility.
4. Any money used for the purposes described in this section must
be used in a manner:
(a) That is consistent with the provisions of the open-space plan
adopted pursuant to NRS 376A.020 ; and
(b) That provides an equitable allocation of the money among the
county and the incorporated cities within the county.
(Added to NRS by 1991, 2051)
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