USA Statutes : nevada
Title : Title 31 - PUBLIC FINANCIAL ADMINISTRATION
Chapter : CHAPTER 354 - LOCAL FINANCIAL ADMINISTRATION
1. The Committee on Local Government Finance, consisting of 11
members, is hereby created.
2. The following associations shall each appoint three members to
serve on the Committee:
(a) Nevada League of Cities;
(b) Nevada Association of County Commissioners; and
(c) Nevada School Trustees Association.
3. The Nevada State Board Of Accountancy shall appoint two members
to serve on the Committee.
4. Each appointment must be for a term of 3 years.
5. All vacancies must be filled as soon as practicable by the
appointing authority of the person who vacated the seat.
6. If any of the associations listed in subsection 2 cease to
exist, the appointments required by subsection 2 must be made by the
association’s successor in interest or, if there is no successor in
interest, one each by the other appointing authorities.
(Added to NRS by 2001, 1793 )
1. The Committee on Local Government Finance may adopt such
regulations as are necessary for the administration of this chapter.
2. Any regulations adopted by the Committee on Local Government
Finance must be adopted in the manner prescribed for state agencies in
chapter 233B of NRS.
(Added to NRS by 2001, 2317 )
COUNTY FINANCES
Apportionment and Transfers of County Revenue
1. The money paid to the State of Nevada by the Secretary of the
Treasury under the provisions of 16 U.S.C. § 500, providing for the
payment to states and territories of a fixed percentage of the money
received by the Government of the United States from the forest reserves
established therein, must be distributed respectively to the county or
counties in which the forest reserves are situated, to be expended for
the benefit of the public schools and the public roads of the county or
counties in equal proportion for each object. The proportion for schools
must be paid into the county school district fund. If there is a county
road fund, the proportion for roads must be paid into the county road
fund. If there is no county road fund, the proportion for roads must be
paid into the county general fund for public road purposes.
2. When any forest reserve is in more than one state or county,
the distributive share to each must be proportional to its area therein,
following as near as may be the figures submitted to the State of Nevada
respecting net forest area and county acreage therein by the Forest
Service, United States Department of Agriculture.
3. The agency which is responsible for completing any audit
required for the continuation of the payments must be reimbursed for the
cost of the audit from the funds to which the payments were distributed
proportionately according to the percentage of the payment which was
distributed to each fund.
[1:191:1907; A 1919, 262; 1919 RL p. 2955; NCL § 5931]—(NRS A 1983,
238)
1. Subject to the provisions of subsection 2, a board of county
commissioners may order the transfer of any balance which is dormant in
any fund to the county general fund whenever the money remaining in the
fund is no longer required for the purpose for which the fund was
established.
2. When the dormant fund accrued from taxes levied upon the
taxpayers of a fire protection district, road district, cemetery
district, unincorporated town, or other type of special assessment or
taxing district, the fund may be transferred only to the general fund
thereof and not to the county general fund.
[1:121:1947; A 1953, 117]—(NRS A 1975, 159; 1983, 132)
Claims and Warrants
Except as otherwise provided in NRS 6.160
or 50.225 , in every case in which the district court or
district judge is authorized by law to order any money to be paid out of
the county treasury, this order must be first presented to the county
auditor, who shall number and register the order and issue his warrant on
any fund in the county treasury not otherwise specially appropriated or
set apart.
[1:15:1885; BH § 2528; C § 2576; RL § 1583; NCL § 2064]—(NRS A
1975, 1387; 1985, 54; 1987, 552)
1. The board of county commissioners is authorized to examine,
audit and allow to the sheriff or a constable the actual fare paid by
such officer in the conveyance or transportation of any one or more
prisoners committed to the county jail by a justice of the peace of the
county.
2. The amount provided for in subsection 1 shall be in addition to
the amount allowed by law for the safekeeping and delivering of prisoners
to the county jail.
3. A bill for fare actually paid pursuant to the provisions of
this section shall be accompanied with a receipt showing the amount paid,
and by what conveyance the prisoner or prisoners were conveyed to the
county jail. In no case shall a greater sum be allowed for a private
conveyance than is usually charged by public conveyance for a similar
distance, and such amount shall always be determined by the board of
county commissioners in accordance with the best judgment and information
of the county commissioners.
4. The county auditor is authorized and directed to draw his
warrant upon the general fund for the payment of such sum as may be
allowed by the board of county commissioners from time to time, in
accordance with the provisions of subsection 1, and the county treasurer
is directed to pay the sum upon presentation in regular order.
[1:69:1879; BH § 1999; C § 2165; RL § 1544; NCL § 1980] +
[2:69:1879; BH § 2000; C § 2166; RL § 1545; NCL § 1981]
1. When there shall be in the general, contingent, indigent sick
or road fund of a county any sum of money which has been in the fund for
the term of 2 years or more by reason of the failure or neglect of the
owner of such indebtedness to demand payment of the same, such sum of
money shall be applied to the payment of the more recent indebtedness of
the county payable out of such fund.
2. If the owner of such allowance shall demand such sum of money
within 6 years from the date of the original allowance of such sum of
money, and after such sum of money has been so applied, the board of
county commissioners may again allow the demand for the amount originally
allowed, without interest, and no more, and any such demand so reallowed
shall be paid in the order of its reallowance out of the fund originally
accountable therefor, if such fund exists. If no such fund exists at the
time, then such demand shall be paid in the order of its reallowance out
of the county general fund.
3. Should the payment of such sum of money not be demanded within
6 years from and after the original allowance of such demand, then such
indebtedness shall not be reallowed by the board of county commissioners
and the payment thereof shall be forever barred.
4. Nothing in this section shall be so construed as to affect or
repeal any law providing for the redemption or funding of the
indebtedness of any county.
[1:15:1881; BH § 2018; C § 2171; RL § 1536; NCL § 1969]
1. All warrants or certificates of indebtedness issued by a county
auditor shall be paid in the order in which they are issued.
2. Whenever any county warrant or certificate of indebtedness
shall not be presented for payment within 6 months after notice shall
have been given that the warrant or certificate is payable, the money
held for payment of such warrant shall be paid out as other county funds,
but whenever any warrant shall thereafter be presented the same shall be
deemed then due and payable.
3. Nothing in this section shall be so construed as to prevent the
transfer of money from one county fund to another, as provided by law.
[1:98:1885; BH § 2178; C § 2339; RL §§ 1563, 1582; NCL §§ 2044,
2063]
1. Except as provided in subsection 3, the board of county
commissioners shall cause the amount of all bills allowed by it, together
with the names of the persons to whom such allowances are made and for
what such allowances are made, to be published in some newspaper
published in the county.
2. The amount paid for such publication shall not exceed the
statutory rate for publication of legal notices, and the publication
shall not extend beyond a single insertion.
3. Where no newspaper is published in a county, the board of
county commissioners may cause to be published, in some newspaper having
a general circulation within the county, the allowances provided for in
subsection 1, or shall cause the clerk of the board to post such
allowances at the door of the courthouse.
[1:5:1893; A 1927, 33; NCL § 1977] + [2:5:1893; A 1949, 155; 1943
NCL § 1978]—(NRS A 1957, 364)
Refunds
NRS 354.220 to 354.250 ,
inclusive, apply in making applications for refund of money which has
been paid into the county treasuries in cases where:
1. Through mistake or inadvertence, a county and school district
tax for any 1 tax year has, by reason of the assessment of the same piece
of property, been paid two or more times.
2. A remission of the assessed valuation on a patented mine or
mining claim has been ordered by a board having jurisdiction of the
matter because annual assessment work was performed thereon, and the
remission has not been made by the proper county officers, and taxes on
the full valuation have been paid under protest by the owner of the
patented mining claims.
3. Licenses or taxes have been twice paid on the same band of
sheep.
4. In the opinion of the board of county commissioners, or the
county treasurer in those cases in which he is authorized to make a
refund, the applicant for refund has a just cause for making the
application and the granting of the refund would be equitable.
[Part 1:89:1923; NCL § 6637]—(NRS A 1987, 129; 1989, 45; 1997, 1586)
The claim for a refund
of money must be presented to the board of county commissioners, or the
county treasurer in those cases in which he is authorized to make a
refund, within 3 years after the time the claim was incurred.
[3:89:1923; A 1951, 244]—(NRS A 1987, 129)
1. If a board of county commissioners determines by competent
evidence that money has been paid into the treasury of the county under
any of the circumstances mentioned in NRS 354.220 , the board of county commissioners, by its
unanimous resolution, may direct the county treasurer to refund to the
applicant the amount of money paid into the county treasury in excess of
the amount legally payable.
2. In the case of a claim for a refund of property tax, if the
board has unanimously found that the applicant is entitled to a refund,
it shall direct the county treasurer to refund to the applicant the
amount claimed if the claim is made within 3 years after the tax was due.
The county may withhold amounts refunded from its subsequent
apportionments of revenues from property tax to the other taxing units in
the county which levied a tax represented in the combined tax rate.
3. If the county treasurer determines by competent evidence that
money in the amount of $500 or less has been paid into the county
treasury under any of the circumstances listed in NRS 354.220 , he may, upon receiving the written approval
of the district attorney, refund to the applicant the amount paid which
is in excess of the amount legally payable.
4. In the case of a claim for a refund of property tax which has
been authorized and approved in the manner provided in subsection 3, the
county treasurer shall make a refund to the applicant in the amount
claimed if the claim is made within 3 years after the tax was due. The
county may withhold amounts refunded from its subsequent apportionments
of revenues from property tax to the other taxing units in the county
which levied a tax represented in the combined tax rate.
5. A board of county commissioners may, in the case of a claim for
a refund of a registration fee or deposit paid to the county department
of parks and recreation, delegate the authority to approve all such
claims of less than $1,000, to:
(a) The county manager or his designee;
(b) The county administrator or his designee; or
(c) In a county that has neither a county manager nor a county
administrator, any other county employee.
6. A county treasurer, upon receiving written approval of a claim
pursuant to subsection 5, may refund to the applicant the amount of the
refund due.
7. At the end of each month the county treasurer shall provide to
the board of county commissioners a list of all refunds made by him
during that month. The list must contain the name of each taxpayer or
other person to whom a refund was made and the amount of the refund. The
county treasurer shall maintain a copy of the list and make it available
for public inspection.
[2:89:1923; NCL § 6638]—(NRS A 1977, 475; 1987, 129; 1991, 53;
1995, 51; 1997, 1586)
If any person shall feel
aggrieved by the action taken by any board of county commissioners on any
such claim, an action may be prosecuted thereon for and on behalf of any
such person against the county as on other rejected county claims.
[6:89:1923; NCL § 6642]
Accounts Receivable
1. The board of county commissioners of each county shall
establish uniform procedures for the collection of accounts receivable
owed to the county and the removal of uncollectible accounts receivable
from the records of the county. The procedures may provide for the
collection of accounts receivable by a centralized collection system
established pursuant to NRS 244.207 or
by the office of the district attorney.
2. The procedures established pursuant to subsection 1 must
provide for:
(a) The steps a department of the county must follow in collecting
an account receivable, including a requirement that a department send a
follow-up invoice to each debtor at 30-, 60- and 90-day intervals;
(b) The transfer of an account receivable to the centralized
collection system or the district attorney for collection if the
department is unsuccessful in its efforts to collect the account
receivable;
(c) Review by the centralized collection system or the district
attorney of each account receivable that is transferred for collection
and a determination of whether the account receivable is collectible or
uncollectible; and
(d) Application by the county auditor to the board of county
commissioners to have the amount of the account receivable and the name
of the debtor removed from the records of the county.
(Added to NRS by 1993, 1199)
1. If at any time, in the opinion of the centralized collection
system or the district attorney, it becomes impossible or impractical to
collect an account receivable owed to the county because:
(a) The debtor has filed bankruptcy;
(b) The debtor has died;
(c) The amount of the account receivable is less than the amount it
would cost to collect it; or
(d) Of some other reason or circumstance,
Ê the centralized collection system or the district attorney shall notify
the county auditor in writing that the account receivable is
uncollectible and the reasons therefor.
2. Upon receiving notification that an account receivable is
uncollectible, the county auditor may apply to the board of county
commissioners to have the amount of the account receivable and the name
of the debtor removed from the records of the county.
3. The application must include:
(a) The amount of the account receivable;
(b) The name of the debtor;
(c) A record of the efforts made to collect the account receivable;
and
(d) The written notice provided pursuant to subsection 1.
4. If the board of county commissioners approves the application,
the county auditor shall remove the amount of the account receivable and
the name of the debtor from the county records.
(Added to NRS by 1993, 1199)
Except as otherwise
provided by specific statute, the board of county commissioners may
remove from the records of the county the amount of an account receivable
and the name of the debtor, upon a determination by a centralized
collection system established pursuant to NRS 244.207 or the district attorney that the account
receivable is uncollectible and the recommendation of the county auditor
that the account be removed.
(Added to NRS by 1993, 1198)
Statements and Accountings
1. If a county treasurer does not use an automated accounting
system, he shall issue a receipt in triplicate for all money received by
him. The original must be delivered to the payee, the duplicate
immediately filed by the county treasurer with the county auditor, and
the triplicate retained by the county treasurer. The duplicate and
triplicate receipts must, in addition to showing the amount and source of
revenue, contain an apportionment to the proper funds as follows:
(a) All revenue collected for general, administrative, current
expense, salary, indigent and contingent purposes must be apportioned to
the general fund.
(b) All revenue collected for special purposes must be apportioned
to special funds, or to separate accounts established under the
provisions of NRS 354.603 , that have
been or may be created, the purpose of which must be indicated in the
title of each special fund.
2. If a county treasurer uses an automated accounting system, he
shall enter information regarding all money received by him, including
the amount and source of the money and the manner in which it must be
apportioned, into the system. He shall retain all of the original
documentation regarding each transaction. The treasurer is not required
to issue a receipt to a payee unless the payee so requests.
3. A county treasurer failing to comply with the provisions of
this section shall be punished as provided in NRS 354.310 .
[1:184:1919; 1919 RL p. 2702; NCL § 2067] + [Part 4:184:1919; A
1923, 346; 1933, 60; 1931 NCL § 2070]—(NRS A 1971, 1339; 1975, 1798;
1993, 122)
The county treasurer shall:
1. Keep a complete record of the source and amount of all
receipts, apportionments to, payments from, and balances in all funds; and
2. Submit to the board of county commissioners each month at any
regular or special meeting a statement containing the information
required in subsection 1 for the previous month, giving the balance in
each county, state and special fund, together with a statement of all
money on deposit, outstanding checks against that money and cash on hand.
[2:184:1919; 1919 RL p. 2702; NCL § 2068] + [Part 4:184:1919; A
1923, 346; 1933, 60; 1931 NCL § 2070]—(NRS A 1971, 1339; 1975, 1798;
1981, 1757)
1. The county auditor of each county shall:
(a) Audit all apportionments made by the county treasurer.
(b) Keep a complete record of all such apportionments to and
disbursements from funds established under NRS 354.604 .
(c) Keep accounts showing the amount of revenue received from each
of the various sources, the amount of expenditures of the various
departments and the object of the expenditures.
2. At a regular meeting of the board of county commissioners in
October, January, April and September, the county auditor shall submit to
the board a statement containing the information required by subsection 1
in such detail as may be required, but the statement must, in any event,
show the amount of outstanding warrants against and the available balance
in each county, state and special fund, together with an analysis of
revenues and expenditures for the previous quarter by account and fund.
The analysis must use the same accounts and funds as were used in the
budget adopted by the board of county commissioners for the applicable
fiscal year and must be so organized as to relate directly to that budget.
3. This section is mandatory, and any county auditor failing to
comply with the provisions of this section shall be punished as provided
in NRS 354.310 .
[3:184:1919; 1919 RL p. 2703; NCL § 2069] + [Part 4:184:1919; A
1923, 346; 1933, 60; 1931 NCL § 2070]—(NRS A 1957, 236; 1971, 1340; 1975,
1799; 1981, 1757)
270 , 354.280 and
354.290 mandatory; penalties. NRS
354.270 , 354.280 and 354.290
shall be considered mandatory, and any county treasurer or county auditor
failing to comply with the provisions thereof is guilty of malfeasance,
misfeasance or nonfeasance in office.
[Part 4:184:1919; A 1923, 346; 1933, 60; 1931 NCL § 2070]—(NRS A
1975, 640)
On or before the third Monday of July of each year each
county auditor shall prepare and forward to the State Controller a
statement showing:
1. The indebtedness of the county, funded and floating, stating
the amount of each class, and the rate of interest borne by such
indebtedness, or any part thereof, and the amount of cash in the county
treasury, in its several funds.
2. A careful estimate of the value of all property owned by the
county.
3. The aggregate value of the real and personal property in the
county, as shown by the last assessment roll, stating each separately.
4. The rate of taxation in such year in the county and the number
of registered voters.
5. The amount of taxes so assessed, stating the portion, if any,
which was delinquent.
[1:37:1873; B § 3007; BH § 2201; C § 2353; RL § 1584; NCL §
2065]—(NRS A 1959, 192; 1969, 196)
BUDGETS OF LOCAL GOVERNMENTS
NRS 354.470 to 354.626 ,
inclusive, may be cited as the Local Government Budget and Finance Act.
(Added to NRS by 1965, 725; A 1971, 1012, 1340; 1973, 1080; 1977,
509; 1983, 1618; 1987, 1031; 1995, 2553; 1997, 3294; 1999, 833 ; 2001, 1421 , 1795 ; 2003, 78 ; 2005, 576 , 1402 )
1. The purposes of NRS 354.470
to 354.626 , inclusive, are:
(a) To establish standard methods and procedures for the
preparation, presentation, adoption and administration of budgets of all
local governments.
(b) To enable local governments to make financial plans for
programs of both current and capital expenditures and to formulate fiscal
policies to accomplish these programs.
(c) To provide for estimation and determination of revenues,
expenditures and tax levies.
(d) To provide for the control of revenues, expenditures and
expenses in order to promote prudence and efficiency in the expenditure
of public money.
(e) To provide specific methods enabling the public, taxpayers and
investors to be apprised of the financial preparations, plans, policies
and administration of all local governments.
2. For the accomplishment of these purposes, the provisions of NRS
354.470 to 354.626 , inclusive, must be broadly and liberally
construed.
(Added to NRS by 1965, 725; A 1971, 1012, 1340; 1981, 1758; 2001,
1795 ; 2005, 576 )
1. Except as otherwise provided in subsections 2 and 3, the
provisions of NRS 354.470 to 354.626
, inclusive, apply to all local
governments. For the purpose of NRS 354.470 to 354.626 ,
inclusive:
(a) “Local government” means every political subdivision or other
entity which has the right to levy or receive money from ad valorem or
other taxes or any mandatory assessments, and includes, without
limitation, counties, cities, towns, boards, school districts and other
districts organized pursuant to chapters 244A , 309 , 318 and 379 of NRS, NRS
450.550 to 450.750 , inclusive, and chapters 474 , 541 , 543 and 555 of NRS, and any
agency or department of a county or city which prepares a budget separate
from that of the parent political subdivision.
(b) “Local government” does not include the Nevada Rural Housing
Authority.
2. An irrigation district organized pursuant to chapter 539 of NRS shall fix rates and levy assessments as
provided in NRS 539.667 to 539.683
, inclusive. The levy of such
assessments and the posting and publication of claims and annual
financial statements as required by chapter 539 of NRS shall be deemed compliance with the
budgeting, filing and publication requirements of NRS 354.470 to 354.626 ,
inclusive, but any such irrigation district which levies an ad valorem
tax shall comply with the filing and publication requirements of NRS
354.470 to 354.626 , inclusive, in addition to the requirements of
chapter 539 of NRS.
3. An electric light and power district created pursuant to
chapter 318 of NRS shall be deemed to have
fulfilled the requirements of NRS 354.470 to 354.626 ,
inclusive, for a year in which the district does not issue bonds or levy
an assessment if the district files with the Department of Taxation a
copy of all documents relating to its budget for that year which the
district submitted to the Rural Electrification Administration of the
United States Department of Agriculture.
(Added to NRS by 1965, 726; A 1967, 937, 1387; 1969, 1390; 1971,
13, 1013, 1341; 1977, 539; 1979, 361; 1993, 1150; 1995, 815, 2553; 2005,
576 )
1. All special districts subject to the provisions of the Local
Government Budget and Finance Act with annual total expenditures of less
than $200,000 may petition the Department of Taxation for exemption from
the requirements of the Local Government Budget and Finance Act for the
filing of certain budget documents and audit reports. Such districts may
further petition to use a cash basis of accounting.
2. A special district subject to the provisions of the Local
Government Budget and Finance Act with budgeted annual total expenditures
of $200,000 or more in a fiscal year that reasonably anticipates its
actual annual total expenditures for that fiscal year will be less than
$200,000 may petition the Department of Taxation for a conditional
exemption from the requirement of providing for an annual audit pursuant
to NRS 354.624 for that fiscal year. If
the actual annual total expenditures of the special district are $200,000
or more, the special district shall provide for an annual audit for that
fiscal year.
3. A petition filed with the Department of Taxation:
(a) Pursuant to subsection 1 must be received by the Department of
Taxation on or before March 1 to be effective for the succeeding fiscal
year; or
(b) Pursuant to subsection 2 must be received by the Department of
Taxation on or before March 1 to be effective for the current fiscal year.
4. A board of county commissioners may request the Department of
Taxation to audit the financial records of a special district that is
exempt from the requirement of providing for an annual audit pursuant to
this section.
5. If a petition filed by a special district pursuant to
subsection 1 is granted by the Department of Taxation:
(a) The minimum required of the special district is the filing with
the Department of Taxation of an annual budget on or before April 15 of
each year and the filing of fiscal reports in accordance with NRS
354.6015 ; and
(b) The special district is exempt from all publication
requirements of the Local Government Budget and Finance Act, except that
the Department of Taxation by regulation shall require an annual
publication of a notice of budget adoption and filing.
6. The Committee on Local Government Finance shall adopt
regulations pursuant to NRS 354.594
which are necessary to carry out the purposes of this section.
7. The revenue recorded in accounts that are kept on a cash basis
must consist of cash items.
8. As used in this section, “cash basis” means the system of
accounting under which revenues are recorded only when received and
expenditures or expenses are recorded only when paid.
(Added to NRS by 1973, 440; A 1975, 1684; 1981, 1759; 1983, 253;
1989, 321; 1991, 646; 2001, 1421 , 1795 , 2318 ; 2003, 78 , 83 , 801 )
As used in NRS 354.470 to 354.626 ,
inclusive, unless the context otherwise requires, the words and terms
defined in NRS 354.479 to 354.578
, inclusive, have the meanings ascribed
to them in those sections.
(Added to NRS by 1965, 726; A 1971, 1013, 1341; 1981, 1759; 1987,
1675; 1989, 2074; 1991, 1434; 1995, 1934, 2554; 1997, 647; 2001, 537
, 1497 , 1796 ; 2003, 52 ; 2005, 577 )
“Accrual basis” means the
basis of accounting under which expenditures or expenses are recorded as
soon as they result in liabilities for benefits received and revenues are
recorded when earned, despite the possibility that the receipt of the
revenue or the payment for the expense may take place, in whole or in
part, in another accounting period.
(Added to NRS by 1967, 940; A 1971, 183; 1981, 1759)
“Administrative
entity” means an entity created pursuant to an interlocal agreement or
interlocal contract between two or more counties to operate a regional
facility.
(Added to NRS by 2001, 536 )
“Anticipated revenue”
means the amount of revenue anticipated to be collected or accrued during
a given period.
(Added to NRS by 1965, 728; A 1981, 1762; 2001, 1797 )—(Substituted in revision for NRS 354.518)
“Appropriation” means an
authorization by a governing body to make expenditures and to incur
obligations for specified purposes.
(Added to NRS by 1965, 726)
“Assets” means property which:
1. Is owned by a governmental unit; and
2. Has a monetary value.
(Added to NRS by 1965, 726; A 1981, 1760)
“Audit” means the examination and
analysis of financial statements, accounting procedures and other
evidence made in conformity with generally accepted auditing standards in
the United States for one or more of the following purposes:
1. Determining the propriety and mathematical accuracy of material
financial transactions;
2. Ascertaining whether financial transactions have been properly
recorded;
3. Ascertaining whether the financial statements prepared from the
accounting records fairly present in all material respects the financial
position and the results of financial operations and cash flows of the
governmental unit in accordance with generally accepted accounting
principles in the United States and on a basis which is consistent with
that of the preceding year;
4. Evaluating internal accounting controls over financial
reporting of the handling of the public money and public property;
5. Determining whether the fiscal controls established by law and
administrative regulations are being properly applied;
6. Determining whether there is any evidence that fraud or
dishonesty has occurred in the handling of funds or property;
7. Determining whether the acquisition, depreciation and
disposition of property and equipment are accounted for in accordance
with generally accepted accounting principles in the United States; and
8. Determining whether the removal of the uncollectible accounts
receivable from the records of a governmental unit is done in accordance
with the procedure established by law and administrative regulations.
(Added to NRS by 1965, 726; A 1981, 1760; 1993, 1199; 2001, 1796
)
“Budget” means a plan of financial
operation embodying an estimate of proposed expenditures and expenses for
a given period and the proposed means of financing them.
(Added to NRS by 1965, 727; A 1981, 1760)
“Budget augmentation”
is a procedure for increasing appropriations of a fund with the express
intent of employing previously unbudgeted resources of the fund for
carrying out the increased appropriations.
(Added to NRS by 1971, 1012; A 1981, 1761)
“Budget year” means the fiscal
year for which a budget is being prepared.
(Added to NRS by 1965, 727)
“Capital assets” means
assets of a long-term character which are intended to continue to be held
or used such as land, buildings, machinery, furniture and other equipment.
(Added to NRS by 1965, 728; A 2001, 1797 )—(Substituted in revision for NRS 354.528)
“Capital projects
fund” means a fund created to account for resources used for the
acquisition or construction of designated capital assets by a
governmental unit except those financed by proprietary or trust funds.
(Added to NRS by 1983, 1636; A 1989, 402; 2001, 1798 )—(Substituted in revision for NRS
354.5335)
“Contingency account”
means an account showing money that has been appropriated to provide for
unforeseen expenditures or anticipated expenditures of an uncertain
amount.
(Added to NRS by 1965, 727; A 1981, 1761; 2001, 1797 )
“Debt service fund”
means a fund to account for the accumulation of resources for and the
payment of principal or interest on any general long-term debt or
medium-term obligation.
(Added to NRS by 1965, 727; A 1981, 1761; 2001, 1797 )
“Encumbrances” means
commitments related to unperformed contracts for goods or services, the
accounting for which is used to ensure effective budgetary control and
accountability and to promote effective cash planning and control. For
reporting purposes, encumbrances outstanding at a year’s end represent
the estimated amount of the expenditure ultimately to result if the
unperformed contracts existing at the year’s end are performed.
Encumbrances outstanding at a year’s end do not constitute expenditures
or liabilities.
(Added to NRS by 1965, 728; A 1981, 1761)
“Enterprise fund” means a
fund established to account for operations:
1. Which are financed and conducted in a manner similar to the
operations of private business enterprises, where the intent of the
governing body is to have the expenses (including depreciation) of
providing goods or services on a continuing basis to the general public,
financed or recovered primarily through charges to the users; or
2. For which the governing body has decided that a periodic
determination of revenues earned, expenses incurred and net income is
consistent with public policy and is appropriate for capital maintenance,
management control, accountability or other purposes.
(Added to NRS by 1971, 200; A 1981, 1761)
1. “Expenditure” means:
(a) If the accounting records are kept on the modified accrual
basis, the cost of goods delivered or services rendered, whether paid or
unpaid. Expenditures are recognized in the accounting period in which the
fund liability is incurred, if measurable, except for unmatured interest
on general long-term liabilities which should be recognized when due.
(b) If accounts are kept on the cash basis, only cash disbursements
for the purposes listed in paragraph (a).
2. Encumbrances are not considered expenditures.
(Added to NRS by 1965, 728; A 1981, 1762; 2001, 1797 )
“Expense” means any charge
incurred, under the accrual basis, whether paid or unpaid, for operation,
maintenance or interest or any other charge which is presumed to provide
benefit in the current fiscal period.
(Added to NRS by 1981, 1756; A 2001, 1797 )
“Fiduciary fund” means a
fund used to report assets held in a trustee or agency capacity for
others and therefore cannot be used to support the programs of the local
government.
(Added to NRS by 2001, 1793 )
“Final budget” means the
budget which has been adopted by a local governing body or adopted by
default as defined by NRS 354.470 to
354.626 , inclusive, and which has been
determined by the Department of Taxation to be in compliance with
applicable statutes and regulations.
(Added to NRS by 1965, 728; A 1971, 1013; 1975, 1684; 2001, 1797
)
“Fiscal year” means the
12-month period beginning on the first day of July and ending on the last
day of June.
(Added to NRS by 1965, 728)
“Function” means a group of
related activities aimed at accomplishing a major service or regulatory
program for which a governmental unit is responsible, including, without
limitation, general government, public safety, public works, health,
welfare, culture and recreation, conservation of natural resources, urban
redevelopment and housing, economic development and assistance, economic
opportunity and activities relating to the judiciary.
(Added to NRS by 1981, 1756; A 2001, 1797 )
“Fund” means a fiscal and accounting
entity having a self-balancing set of accounts, recording cash and other
financial resources together with all related liabilities and residual
equities or balances, or changes therein, which are segregated for the
purpose of carrying on specific activities or attaining certain
objectives in accordance with specific regulations, restrictions or
limitations.
(Added to NRS by 1965, 728; A 1981, 1762)
“Fund balance” means the
excess of assets over liabilities in a governmental fund.
(Added to NRS by 1981, 1757; A 2001, 1797 )
“General fund” means the fund
used to account for all financial resources except those required to be
accounted for in another fund.
(Added to NRS by 1965, 728; A 1981, 1762)
“General long-term
debt” means debt which is legally payable from general revenues and is
backed by the full faith and credit of a governmental unit. The term
includes obligations issued by a local government pursuant to chapter 350
of NRS and other long-term liabilities,
including, without limitation, accrued compensated absences and claims
for workers’ compensation.
(Added to NRS by 1981, 1757; A 1995, 1818; 1999, 277 ; 2001, 1798 , 2318 ; 2003, 78 )
“Governing body” means the
board, council, commission or other body in which the general legislative
and fiscal powers of the local government are vested.
(Added to NRS by 1965, 728)
“Internal service
fund” means a fund used to account for the financing of goods or services
furnished by a designated department or agency to governmental units
within its own organization or to other departments or agencies on the
basis of reimbursement for costs.
(Added to NRS by 1971, 200; A 1981, 1762)
“Liabilities” means, for the
purpose of financial reporting, debts or other legal obligations arising
out of transactions in the past which must be liquidated or refunded at
some future date.
(Added to NRS by 1965, 729; A 1981, 1763)
“Modified accrual
basis” means the basis of accounting under which expenditures other than
accrued interest on general long-term debt are recorded at the time
liabilities are incurred and revenues are recorded when they become
measurable and available to finance expenditures of the fiscal period.
(Added to NRS by 1965, 729; A 1971, 183; 1981, 1763)
“Proprietary fund” means
an internal service fund or enterprise fund.
(Added to NRS by 2001, 1793 )
“Regional facility”
means a facility that is used by each county that levies a tax ad valorem
for its operation pursuant to NRS 354.59818 and provides services related to public
safety, health or criminal justice. The term includes a regional facility
for the detention of children for which an assessment is paid pursuant to
NRS 62B.160 .
(Added to NRS by 2001, 536 ; A 2003, 1135 )
“Reserve” means, in accounting and
reporting of government funds, a portion of the fund equity which is not
appropriable for expenditures or is segregated by law or contract for a
specific future use.
(Added to NRS by 1965, 729; A 1971, 183; 1981, 1763; 1987, 631)
“Revenue” means the gross receipts
and receivables of a local government derived from taxes and all other
sources except from appropriations and allotments.
(Added to NRS by 1965, 729; A 1967, 937; 1981, 1763; 2001, 1798
)
“Special revenue
fund” means a fund used to account for specific revenue sources, other
than sources for major capital projects, which are restricted by law to
expenditure for specified purposes.
(Added to NRS by 1965, 729; A 1971, 200; 1981, 1763; 2001, 1798
)
“Supplemental city-county relief tax” means the fees, taxes, interest
and penalties which derive from that portion of the city-county relief
tax which exceeds the original tax levied at the rate of one-half of 1
percent.
(Added to NRS by 1981, 305)
“Tax rate” means the amount of
tax stated in terms of a unit of the tax base.
(Added to NRS by 1965, 730)
“Tentative budget” means
the budget that is prepared initially, published and recorded by each
local government for an ensuing fiscal year prior to its approval by the
Department of Taxation and such other supervisory bodies as are charged
by law with the examination of tentative budgets, and prior to its
subsequent adoption.
(Added to NRS by 1965, 730; A 1975, 1684)
Whenever the terms of NRS 354.470 to
354.626 , inclusive, require or refer to
action of a governing body by resolution, the governing body may at its
discretion act by ordinance, if it is otherwise authorized by law to
adopt ordinances.
(Added to NRS by 1965, 730; A 1971, 1013, 1342)
Whenever
the terms of NRS 354.470 to 354.626
, inclusive, require publication of
notice, such requirement shall be deemed to have been met when such
notice is published once in some newspaper published within the area
encompassed or served by the local government. However, if no such
newspaper is published within that area such notice shall be published in
some newspaper published in the State of Nevada and having a general
circulation in the area. The cost of publications shall be a proper
charge against the appropriate fund of the local government.
(Added to NRS by 1965, 730; A 1971, 1014, 1342)
The Committee on
Local Government Finance shall determine and advise local government
officers of regulations, procedures and report forms for compliance with
NRS 354.470 to 354.626 , inclusive.
(Added to NRS by 1965, 726; A 1967, 938; 1971, 734, 1014, 1342;
1975, 1685; 1989, 238; 1995, 143; 2001, 2318 )
1. Except as otherwise provided in subsection 7, each local
government shall annually prepare, on a form prescribed by the Department
of Taxation for use by local governments, a capital improvement plan for
the fiscal year ending on June 30 of that year and the ensuing 5 fiscal
years.
2. On or before August 1 of each year, each local government shall
submit a copy of the capital improvement plan of the local government to
the:
(a) Department of Taxation;
(b) Debt management commission of the county in which the local
government is located; and
(c) Director of the Legislative Counsel Bureau.
3. Each local government shall file a copy of the capital
improvement plan of the local government for public record and inspection
by the public in the offices of:
(a) The clerk or secretary of the governing body; and
(b) The county clerk.
4. The total amount of the expenditures contained in the capital
improvement plan of the local government for the next ensuing fiscal year
must equal the total amount of expenditures for capital outlay set forth
in the final budget of the local government for each fund listed in that
budget.
5. The capital improvement plan must include the estimated or
actual revenues and expenditures for each capital project and the
estimated or actual date for completion of each capital project.
6. The capital improvement plan must reconcile the capital outlay
in each fund in the final budget for the first year of the capital
improvement plan to the final budget in the next ensuing fiscal year. The
reconciliation must identify the minimum level of expenditure for items
classified as capital assets in the final budget and the minimum level of
expenditure for items classified as capital projects in the capital
improvement plan. The reconciliation of capital outlay items in the
capital improvement plan must be presented on forms created and
distributed by the Department of Taxation.
7. Local governments that are exempt from the requirements of the
Local Government Budget and Finance Act pursuant to subsection 1 of NRS
354.475 are not required to file a
capital improvement plan.
(Added to NRS by 1999, 832 ; A 2001, 1798 ; 2003, 802 ; 2005, 128 , 1402 )
1. In addition to the records and inventory controls established
and maintained pursuant to NRS 354.625 ,
the governing body of each local government shall, for each fiscal year,
compile a report concerning the capital improvements owned, leased or
operated by the local government.
2. The report of the capital improvements required pursuant to
subsection 1 must be prepared in such detail as is required by generally
accepted accounting principles.
3. The governing body shall submit, in any format including an
electronic format, a copy of the report compiled pursuant to subsection 1
on or before February 1 of the year next succeeding the period to which
the report pertains to the Department of Taxation and the Director of the
Legislative Counsel Bureau for distribution to each regular session of
the Legislature.
(Added to NRS by 2005, 1402 )
1. The officer charged by law shall prepare, or the governing body
shall cause to be prepared, on appropriate forms prescribed by the
Department of Taxation for the use of local governments, a tentative
budget for the ensuing fiscal year. The tentative budget for the
following fiscal year must be submitted to the county auditor and filed
for public record and inspection in the office of:
(a) The clerk or secretary of the governing body; and
(b) The county clerk.
2. On or before April 15, a copy of the tentative budget must be
submitted:
(a) To the Department of Taxation; and
(b) In the case of school districts, to the Department of Education.
3. At the time of filing the tentative budget, the governing body
shall give notice of the time and place of a public hearing on the
tentative budget and shall cause a notice of the hearing to be published
once in a newspaper of general circulation within the area of the local
government not more than 14 nor less than 7 days before the date set for
the hearing. The notice of public hearing must state:
(a) The time and place of the public hearing.
(b) That a tentative budget has been prepared in such detail and on
appropriate forms as prescribed by the Department of Taxation.
(c) The places where copies of the tentative budget are on file and
available for public inspection.
4. Budget hearings must be held:
(a) For county budgets, on the third Monday in May;
(b) For cities, on the third Tuesday in May;
(c) For school districts, on the third Wednesday in May; and
(d) For all other local governments, on the third Thursday in May
or the Friday immediately succeeding the third Thursday in May,
Ê except that the board of county commissioners may consolidate the
hearing on all local government budgets administered by the board of
county commissioners with the county budget hearing.
5. The Department of Taxation shall examine the submitted
documents for compliance with law and with appropriate regulations and
shall submit to the governing body at least 3 days before the public
hearing a written certificate of compliance or a written notice of lack
of compliance. The written notice must indicate the manner in which the
submitted documents fail to comply with law or appropriate regulations.
6. Whenever the governing body receives from the Department of
Taxation a notice of lack of compliance, the governing body shall
forthwith proceed to amend the tentative budget to effect compliance with
the law and with the appropriate regulation.
(Added to NRS by 1965, 730; A 1969, 1081; 1973, 404; 1975, 160,
1685; 1979, 1372; 1985, 1054, 1729; 1987, 163; 2001, 1799 ; 2005, 1403 )
1. In preparing a tentative budget, the governing body of a local
government, except a school district, which determines that the amount of
revenue to be received from taxes ad valorem during the ensuing fiscal
year will be reduced because one or more lessees or users of property
which is taxable pursuant to NRS 361.157 or 361.159
will be delinquent in paying the tax, may, upon approval by the Executive
Director of the Department of Taxation, reduce the estimate of revenue
from taxes ad valorem by the amount of the tax expected to be delinquent.
2. In adopting a final budget, the governing body of a local
government, except a school district, shall reduce the estimate of
revenue from taxes ad valorem by the amount determined pursuant to
subsection 1, unless the governing body has determined since the
preparation of the tentative budget that some or all of the tax expected
to be delinquent will be paid. The governing body shall increase the
estimate of revenue from taxes ad valorem by the amount of tax no longer
expected to be delinquent, if any.
3. The provisions of this section do not affect the calculation of
the limitation upon revenue from taxes ad valorem pursuant to NRS
354.59811 or any estimate of assessed
valuation used to distribute revenue among local governments or determine
the debt limit of the State, a local government or a school district.
(Added to NRS by 1997, 1113)
1. At the time and place advertised for public hearing, or at any
time and place to which the public hearing is from time to time
adjourned, the governing body shall hold a public hearing on the
tentative budget, at which time interested persons must be given an
opportunity to be heard.
2. At the public hearing, the governing body shall indicate
changes, if any, to be made in the tentative budget and shall adopt a
final budget by the favorable votes of a majority of all members of the
governing body. Except as otherwise provided in this subsection, the
final budget must be adopted on or before June 1 of each year. The final
budgets of school districts must be adopted on or before June 8 of each
year. Should the governing body fail to adopt a final budget that
complies with the requirements of law and the regulations of the
Committee on Local Government Finance on or before the required date, the
budget adopted and used for certification of the combined ad valorem tax
rate by the Department of Taxation for the current year, adjusted as to
content and rate in such a manner as the Department of Taxation may
consider necessary, automatically becomes the budget for the ensuing
fiscal year. When a budget has been so adopted by default, the governing
body may not reconsider the budget without the express approval of the
Department of Taxation. If the default budget creates a combined ad
valorem tax rate in excess of the limit imposed by NRS 361.453 , the Nevada Tax Commission shall adjust the
budget as provided in NRS 361.4547 or
361.455 .
3. The final budget must be certified by a majority of all members
of the governing body, and a copy of it, together with an affidavit of
proof of publication of the notice of the public hearing, must be
transmitted to the Nevada Tax Commission. If a tentative budget is
adopted by default as provided in subsection 2, the clerk of the
governing body shall certify the budget and transmit to the Nevada Tax
Commission a copy of the budget, together with an affidavit of proof of
the notice of the public hearing, if that notice was published. Certified
copies of the final budget must be distributed as determined by the
Department of Taxation.
4. Upon the adoption of the final budget or the amendment of the
budget in accordance with NRS 354.598005 , the several amounts stated in it as
proposed expenditures are appropriated for the purposes indicated in the
budget.
5. No governing body may adopt any budget which appropriates for
any fund any amount in excess of the budget resources of that fund.
6. If a local government makes a change in its final budget which
increases the combined ad valorem tax rate, the local government shall
submit the amended final budget to the county auditor within 15 days
after making the change.
(Added to NRS by 1965, 731; A 1967, 938; 1969, 1083; 1975, 161,
1686; 1979, 1240, 1373; 1981, 311; 1987, 164; 1993, 1432; 1995, 1031;
1997, 1778; 1999, 1358 ; 2001, 1800 , 2319 ; 2003, 162 ; 2003, 19th Special Session, 84 )
1. If anticipated resources actually available during a budget
period exceed those estimated, a local government may augment a budget in
the following manner:
(a) If it is desired to augment the appropriations of a fund to
which ad valorem taxes are allocated as a source of revenue, the
governing body shall, by majority vote of all members of the governing
body, adopt a resolution reciting the appropriations to be augmented, and
the nature of the unanticipated resources intended to be used for the
augmentation. Before the adoption of the resolution, the governing body
shall publish notice of its intention to act thereon in a newspaper of
general circulation in the county for at least one publication. No vote
may be taken upon the resolution until 3 days after the publication of
the notice.
(b) If it is desired to augment the budget of any fund other than a
fund described in paragraph (a) or an enterprise or internal service
fund, the governing body shall adopt, by majority vote of all members of
the governing body, a resolution providing therefor at a regular meeting
of the body.
2. A budget augmentation becomes effective upon delivery to the
Department of Taxation of an executed copy of the resolution providing
therefor.
3. Nothing in NRS 354.470 to
354.626 , inclusive, precludes the
amendment of a budget by increasing the total appropriation for any
fiscal year to include a grant-in-aid, gift or bequest to a local unit of
government which is required to be used for a specific purpose as a
condition of the grant. Acceptance of such a grant and agreement to the
terms imposed by the granting agency or person constitutes an
appropriation to the purpose specified.
4. A local government need not file an augmented budget for an
enterprise or internal service fund with the Department of Taxation but
shall include the budget augmentation in the next quarterly report.
5. Budget appropriations may be transferred between functions,
funds or contingency accounts in the following manner, if such a transfer
does not increase the total appropriation for any fiscal year and is not
in conflict with other statutory provisions:
(a) The person designated to administer the budget for a local
government may transfer appropriations within any function.
(b) The person designated to administer the budget may transfer
appropriations between functions or programs within a fund, if:
(1) The governing body is advised of the action at the next
regular meeting; and
(2) The action is recorded in the official minutes of the
meeting.
(c) Upon recommendation of the person designated to administer the
budget, the governing body may authorize the transfer of appropriations
between funds or from the contingency account, if:
(1) The governing body announces the transfer of
appropriations at a regularly scheduled meeting and sets forth the exact
amounts to be transferred and the accounts, functions, programs and funds
affected;
(2) The governing body sets forth its reasons for the
transfer; and
(3) The action is recorded in the official minutes of the
meeting.
6. In any year in which the Legislature by law increases or
decreases the revenues of a local government, and that increase or
decrease was not included or anticipated in the local government’s final
budget as adopted pursuant to NRS 354.598 , the governing body of any such local
government may, within 30 days of adjournment of the legislative session,
file an amended budget with the Department of Taxation increasing or
decreasing its anticipated revenues and expenditures from that contained
in its final budget to the extent of the actual increase or decrease of
revenues resulting from the legislative action.
7. In any year in which the Legislature enacts a law requiring an
increase or decrease in expenditures of a local government, which was not
anticipated or included in its final budget as adopted pursuant to NRS
354.598 , the governing body of any such
local government may, within 30 days of adjournment of the legislative
session, file an amended budget with the Department of Taxation providing
for an increase or decrease in expenditures from that contained in its
final budget to the extent of the actual amount made necessary by the
legislative action.
8. An amended budget, as approved by the Department of Taxation,
is the budget of the local government for the current fiscal year.
9. On or before January 1 of each school year, each school
district shall adopt an amendment to its final budget after the count of
pupils is completed pursuant to subsection 1 of NRS 387.1233 . The amendment must reflect any adjustments
necessary as a result of the completed count of pupils.
(Added to NRS by 2001, 1793 )
Each local government shall file in the office of
the clerk or secretary of its governing body, for public record and
inspection:
1. A copy of its final budget; and
2. A copy of its final plan for capital improvements prepared
pursuant to NRS 354.5945 and, if
applicable, NRS 350.013 .
(Added to NRS by 1985, 1054; A 1989, 188; 1999, 833 ; 2001, 1801 )
1. In each year in which the Legislature convenes, a local
government which expends more than $6,000 on activities designed to
influence the passage or defeat of any legislation shall file with the
Department of Taxation within 30 days after the close of the legislative
session a report supplemental to its final budget which includes separate
items for expenses relating to that activity, including, without
limitation:
(a) Transportation.
(b) The amount of money spent on:
(1) The lodging and meals of its officers, lobbyists and
employees;
(2) The salary or wages paid to its officers and employees;
and
(3) Compensation paid to any lobbyists, to the extent that
such information does not duplicate the information required pursuant to
subparagraphs (1) and (2).
(c) The amount of money spent on entertainment, gifts or other
expenses which are required to be reported pursuant to NRS 218.900 to 218.944 ,
inclusive.
(d) The amount of money spent in Carson City on supplies, equipment
and facilities and other personnel and services needed to support the
activity.
(e) An identification of the fund, account or other source against
which the expenses were charged.
2. The local government shall make a copy of the supplemental
report available for inspection within 30 days after the close of the
legislative session.
(Added to NRS by 1985, 1518; A 2001, 2477 )
1. Except as otherwise provided in NRS 244.377 , 278C.260 ,
354.59813 , 354.59815 , 354.59818 , 354.5982 , 354.5987 ,
354.705 , 354.723 , 450.425 ,
450.760 , 540A.265 and 543.600 , for each fiscal year beginning on or after
July 1, 1989, the maximum amount of money that a local government, except
a school district, a district to provide a telephone number for
emergencies or a redevelopment agency, may receive from taxes ad valorem,
other than those attributable to the net proceeds of minerals or those
levied for the payment of bonded indebtedness and interest thereon
incurred as general long-term debt of the issuer, or for the payment of
obligations issued to pay the cost of a water project pursuant to NRS
349.950 , or for the payment of
obligations under a capital lease executed before April 30, 1981, must be
calculated as follows:
(a) The rate must be set so that when applied to the current fiscal
year’s assessed valuation of all property which was on the preceding
fiscal year’s assessment roll, together with the assessed valuation of
property on the central assessment roll which was allocated to the local
government, but excluding any assessed valuation attributable to the net
proceeds of minerals, assessed valuation attributable to a redevelopment
area and assessed valuation of a fire protection district attributable to
real property which is transferred from private ownership to public
ownership for the purpose of conservation, it will produce 106 percent of
the maximum revenue allowable from taxes ad valorem for the preceding
fiscal year, except that the rate so determined must not be less than the
rate allowed for the previous fiscal year, except for any decrease
attributable to the imposition of a tax pursuant to NRS 354.59813 in the previous year.
(b) This rate must then be applied to the total assessed valuation,
excluding the assessed valuation attributable to the net proceeds of
minerals and the assessed valuation of a fire protection district
attributable to real property which is transferred from private ownership
to public ownership for the purpose of conservation, but including new
real property, possessory interests and mobile homes, for the current
fiscal year to determine the allowed revenue from taxes ad valorem for
the local government.
2. As used in this section, “general long-term debt” does not
include debt created for medium-term obligations pursuant to NRS 350.087
to 350.095 , inclusive.
(Added to NRS by 1983, 557; A 1983, 1058; 1987, 368, 434, 1341,
1686, 2034; 1989, 46, 806, 2074; 1995, 1818, 1895; 1997, 550, 1340, 2561,
2573; 1999, 87 , 277 , 2537 ; 2001, 60 , 61 , 537 , 1801 , 2319 ; 2003, 162 , 480 ; 2005, 1767 )
1. In addition to the allowed revenue from taxes ad valorem
determined pursuant to NRS 354.59811 ,
if the estimate of the revenue available from the supplemental
city-county relief tax to the county as determined by the Executive
Director of the Department of Taxation pursuant to the provisions of
subsection 11 of NRS 360.690 is less
than the amount of money that would be generated by applying a tax rate
of $1.15 per $100 of assessed valuation to the assessed valuation of the
county, except any assessed valuation attributable to the net proceeds of
minerals, the governing body of each local government may levy an
additional tax ad valorem for operating purposes. The total tax levied by
the governing body of a local government pursuant to this section must
not exceed a rate calculated to produce revenue equal to the difference
between the:
(a) Amount of revenue from supplemental city-county relief tax
estimated to be received by the county pursuant to subsection 11 of NRS
360.690 ; and
(b) The tax that the county would have been estimated to receive if
the estimate for the total revenue available from the tax was equal to
the amount of money that would be generated by applying a tax rate of
$1.15 per $100 of assessed valuation to the assessed valuation of the
county,
Ê multiplied by the proportion determined for the local government
pursuant to subparagraph (2) of paragraph (a) of subsection 4 of NRS
360.690 , subparagraph (2) of paragraph
(a) of subsection 6 of NRS 360.690 or
subparagraph (2) of paragraph (a) of subsection 7 of NRS 360.690 , as appropriate.
2. Any additional taxes ad valorem levied as a result of the
application of this section must not be included in the base from which
the allowed revenue from taxes ad valorem for the next subsequent year is
computed.
3. As used in this section, “local government” has the meaning
ascribed to it in NRS 360.640 .
(Added to NRS by 1989, 2073; A 1991, 1434; 1997, 3294; 1999, 1099
; 2003, 1637 ; 2005, 13 )
1. In addition to the allowed revenue from taxes ad valorem
determined pursuant to NRS 354.59811 ,
the board of county commissioners may levy a tax ad valorem on all
taxable property in the county at a rate not to exceed 5 cents per $100
of the assessed valuation of the county.
2. The board of county commissioners shall direct the county
treasurer to distribute quarterly the proceeds of any tax levied pursuant
to the provisions of subsection 1 among the county and the cities and
towns within that county in the proportion that the supplemental
city-county relief tax distribution factor of each of those local
governments for the 1990-1991 fiscal year bears to the sum of the
supplemental city-county relief tax distribution factors of all of the
local governments in the county for the 1990-1991 fiscal year.
3. The board of county commissioners shall not reduce the rate of
any tax levied pursuant to the provisions of subsection 1 without the
approval of each of the local governments that receives a portion of the
tax, except that, if a local government declines to receive its portion
of the tax in a particular year the levy may be reduced by the amount
that local government would have received.
(Added to NRS by 1989, 2073; A 1991, 1435)
1. Each local government that receives a portion of the revenue
from the tax levied pursuant to the provisions of NRS 354.59815 shall establish a special ad valorem capital
projects fund and shall deposit all revenue received pursuant to the
provisions of NRS 354.59815 in that
fund. All interest and income earned on the money in the fund must also
be deposited in the fund.
2. The money in the fund may only be used for:
(a) The purchase of capital assets including land, improvements to
land and major items of equipment;
(b) The renovation of existing governmental facilities not
including normal recurring maintenance; and
(c) The repayment of a medium-term obligation issued to fund a
project described in paragraph (a) or (b).
3. Money may be retained in the fund for not more than 10 years to
allow the funding of projects without the issuance of bonds or other
obligations. For the purpose of determining the length of time a deposit
of money has been retained in the fund, all money withdrawn from the fund
shall be deemed to be taken on a first-in, first-out basis.
4. The annual budget and audit report of each local government
must specifically identify this fund and must indicate in detail the
projects that have been funded with money from the fund. Any planned
accumulation of the money in the fund must also be specifically
identified.
(Added to NRS by 1989, 2073; A 1995, 1819)
1. In addition to the allowed revenue from taxes ad valorem
determined pursuant to NRS 354.59811 ,
upon the approval of a majority of the registered voters of a county
voting upon the question, the board of county commissioners may levy a
tax ad valorem on all taxable property in the county at a rate not to
exceed 15 cents per $100 of the assessed valuation of the county. A tax
must not be levied pursuant to this section for more than 10 years.
2. The board of county commissioners shall direct the county
treasurer to distribute quarterly the proceeds of any tax levied pursuant
to the provisions of this section among the county and the cities and
towns within that county in the proportion that the supplemental
city-county relief tax distribution factor of each of those local
governments for the 1990-1991 fiscal year bears to the sum of the
supplemental city-county relief tax distribution factors of all the local
governments in the county for the 1990-1991 fiscal year.
3. The board of county commissioners shall not reduce the rate of
any tax levied pursuant to the provisions of this section without the
approval of each of the local governments that receives a portion of the
tax, except that, if a local government declines to receive its portion
of the tax in a particular year, the levy may be reduced by the amount
that local government would have received.
4. The governing body of each local government that receives a
portion of the revenue from the tax levied pursuant to this section shall
establish a separate capital projects fund for the purposes set forth in
this section. All interest and income earned on the money in the fund
must also be deposited in the fund. The money in the fund may only be
used for:
(a) The purchase of capital assets, including land, improvements to
land and major items of equipment;
(b) The construction or replacement of public works; and
(c) The renovation of existing governmental facilities, not
including normal recurring maintenance.
Ê The money in the fund must not be used to finance the issuance or the
repayment of bonds or other obligations, including medium-term
obligations and installment-purchase agreements.
5. Money may be retained in the fund for not more than 10 years to
allow the funding of projects without the issuance of bonds or other
obligations. For the purpose of determining the length of time a deposit
of money has been retained in the fund, all money withdrawn from the fund
shall be deemed to be taken on a first-in, first-out basis. No money in
the fund at the end of the fiscal year may revert to any other fund, nor
may the money be a surplus for any other purpose than those specified in
this section.
6. The annual budget and audit report of each local government
must specifically identify this fund and must indicate in detail the
projects that have been funded with money from the fund. Any planned
accumulation of the money in the fund must also be specifically
identified.
7. The projects on which money raised pursuant to this section
will be expended must be approved by the voters in the question submitted
pursuant to subsection 1 or in a separate question submitted on the
ballot at a general or special election.
(Added to NRS by 1993, 1149; A 1997, 555; 2001, 1802 , 2320 ; 2003, 162 )
1. In addition to the allowed revenue from taxes ad valorem
determined pursuant to NRS 354.59811 ,
the boards of county commissioners of at least two counties may levy a
tax ad valorem on all taxable property in their respective counties at a
rate not to exceed 5 cents per $100 of the assessed valuation of each
county to pay the costs of operating a regional facility.
2. Counties that levy a tax ad valorem pursuant to subsection 1
may enter into an interlocal agreement or interlocal contract to create
an administrative entity to operate a regional facility.
3. The revenue of a tax collected pursuant to this section must be
remitted on the first day of the first month of each calendar quarter to:
(a) If the regional facility is operated by a county, the treasurer
of the county; or
(b) If the regional facility is operated by an administrative
entity, the administrative entity.
4. By the end of each fiscal year, the board of county
commissioners of each county that levies a tax pursuant to this section
must determine the rate of tax required to produce revenue in an amount
which is sufficient to pay the operating costs of the regional facility
for the ensuing fiscal year. When calculating a rate pursuant to this
section, the board of county commissioners of each county shall consider
the amount of money remaining in the fund created pursuant to NRS
354.59819 , if such a fund is created,
unless the amount of money remaining in the fund is 10 percent or less of
the revenue deposited for the current fiscal year.
(Added to NRS by 2001, 536 )
1. If two or more counties create an administrative entity
pursuant to NRS 354.59818 , the
administrative entity shall establish a separate fund to account for the
revenue received from taxes levied pursuant to NRS 354.59818 .
2. The money in the fund may only be withdrawn by the
administrative entity and must be used only to pay the expenses of
operating the regional facility that is operated by the administrative
entity.
3. All interest and income from money deposited in the fund must
be credited to the fund.
4. The annual budget and audit report of an administrative entity
that establishes a fund pursuant to this section must:
(a) Identify the fund;
(b) Indicate in detail all revenue received for the year;
(c) Indicate in detail all expenses for the year which were paid
with money from the fund; and
(d) Specifically identify any planned accumulation of money in the
fund.
5. Money remaining in the fund at the end of a fiscal year must
not revert to any other fund.
6. Upon termination of an interlocal agreement or interlocal
contract that creates an administrative entity, the money remaining in a
fund established pursuant to this section must be transmitted to the
treasurer of each county which was a party to the interlocal agreement or
interlocal contract and which levied a tax pursuant to NRS 354.59818
. Each county that is entitled to
receive a portion of the money remaining in the fund must receive an
amount equal to the same proportion of the total amount of revenue the
county contributed to the fund. A county that receives money pursuant to
this section shall deposit the money in a fund established pursuant to
NRS 354.6113 or 354.6115 for use in the same manner as other money
deposited in that fund.
7. Nothing in this section may be construed to require a board of
county commissioners that is a party to an interlocal agreement or
interlocal contract to levy a tax pursuant to NRS 354.59818 .
(Added to NRS by 2001, 537 )
1. The local government may exceed the limit imposed by NRS
354.59811 upon the calculated
receipts from taxes ad valorem only if its governing body proposes to its
registered voters an additional property tax, and the proposal is
approved by a majority of the voters voting on the question at a general
election, a general city election or a special election called for that
purpose. The question submitted to the voters must contain the rate of
the proposed additional property tax stated in dollars and cents per $100
assessed valuation, the purpose of the proposed additional property tax,
the duration of the proposed additional property tax and an estimate
established by the governing body of the increase in the amount of
property taxes that an owner of a new home with a fair market value of
$100,000 will pay per year as a result of the passage of the question.
The duration of the levy must not exceed 30 years. The governing body may
discontinue the levy before it expires and may not thereafter reimpose it
in whole or in part without following the procedure required for its
original imposition.
2. A special election may be held:
(a) At any time, including, without limitation, on the date of a
primary city election or a primary state election, if the governing body
of the local government determines, by a unanimous vote, that an
emergency exists; or
(b) On the first Tuesday after the first Monday in June of an
odd-numbered year.
3. The determination made by the governing body pursuant to
subsection 2 that an emergency exists is conclusive unless it is shown
that the governing body acted with fraud or a gross abuse of discretion.
An action to challenge the determination made by the governing body must
be commenced within 15 days after the governing body’s determination is
final. As used in this subsection, “emergency” means any unexpected
occurrence or combination of occurrences which requires immediate action
by the governing body of the local government to prevent or mitigate a
substantial financial loss to the local government or to enable the
governing body to provide an essential service to the residents of the
local government.
4. To the allowed revenue from taxes ad valorem determined
pursuant to NRS 354.59811 for a local
government, the Executive Director of the Department of Taxation shall
add any amount approved by the Legislature for the cost to that local
government of any substantial program or expense required by legislative
enactment.
(Added to NRS by 1981, 305; A 1981, 1245; 1983, 495, 554, 1051;
1987, 434, 1386; 1989, 47, 939, 2075, 2087; 1991, 1435; 1993, 1068, 2660,
2662; 1997, 3294; 1999, 1083 ; 2001, 602 )
1. The Committee on Local Government Finance shall annually
provide to each city clerk, county clerk and district attorney:
(a) Forms for submitting a ballot question to the registered voters
of a local government for the imposition of an additional property tax
pursuant to NRS 354.5982 ; and
(b) Examples of past ballot questions for the imposition of an
additional property tax.
2. The city clerk, county clerk or district attorney may make
these forms and examples available to the general public.
(Added to NRS by 1999, 1083 )
1. For the purposes of NRS 354.59811 , the allowed revenue from taxes ad valorem
of any local government must be established by the Nevada Tax Commission
for the first fiscal year it is in existence.
2. Except as otherwise provided in subsections 3 and 5, if the
local government for which the allowed revenue from taxes ad valorem is
to be established performs a function previously performed by another
local government, the total revenue allowed to all local governments for
performance of substantially the same function in substantially the same
geographical area must not be increased. To achieve this result, the
Nevada Tax Commission shall request the Committee on Local Government
Finance to prepare a statement of the prior cost of performing the
function for each predecessor local government. Within 60 days after
receipt of such a request, the Committee on Local Government Finance
shall prepare a statement pursuant to the request and transmit it to the
Nevada Tax Commission. The Nevada Tax Commission may accept, reject or
amend the statement of the Committee on Local Government Finance. The
decision of the Nevada Tax Commission is final. Upon making a final
determination of the prior cost of performing the function for each
predecessor local government, the Nevada Tax Commission shall:
(a) Determine the percentage that the prior cost of performing the
function for each predecessor local government is of the allowed revenue
from taxes ad valorem of that local government; and
(b) Apply the percentage determined pursuant to paragraph (a) to
the allowed revenue from taxes ad valorem and subtract that amount from
the allowed revenue from taxes ad valorem of the predecessor local
government.
Ê The allowed revenue from taxes ad valorem attributable to the new local
government for the cost of performing the function must equal the total
of the amounts subtracted for the prior cost of performing the function
from the allowed revenue from taxes ad valorem of all the predecessor
local governments.
3. If the local government for which the allowed revenue from
taxes ad valorem is to be established is an unincorporated town which
provides a service not previously provided by another local government,
and the board of county commissioners has included the unincorporated
town in a resolution adopted pursuant to the provisions of NRS 269.5755
, the Nevada Tax Commission shall, if
the unincorporated town does not receive revenue from taxes ad valorem,
establish the allowed revenue of the town from taxes ad valorem at an
amount which is in the same ratio to the assessed valuation of the town
as the combined allowed revenues from taxes ad valorem are to the
combined assessed valuations of the other unincorporated towns included
in the common levy.
4. Except as otherwise provided in subsection 5, the allowed
revenue from taxes ad valorem of all local governments in the county,
determined pursuant to NRS 354.59811 ,
must not be increased, but the total allowed revenue from taxes ad
valorem must be reallocated among the local governments consistent with
subsection 2 to accommodate the amount established for the new local
government pursuant to subsection 1.
5. In establishing the allowed revenue from taxes ad valorem of a
county, city or town pursuant to this section, the Nevada Tax Commission
shall allow a tax rate for operating expenses of at least 15 cents per
$100 of assessed valuation in addition to the tax rate allowed for any
identified and restricted purposes and for debt service.
6. As used in this section:
(a) “Predecessor local government” means a local government which
previously performed all or part of a function to be performed by the
local government for which the allowed revenue from taxes ad valorem is
being established pursuant to subsection 1.
(b) “Prior cost of performing the function” means the amount
expended by a local government to perform a function which is now to be
performed by another local government. The amount must be determined on
the basis of the most recent fiscal year for which reliable information
is available.
(Added to NRS by 1981, 307; A 1983, 558, 1052; 1985, 1653; 1989,
1046, 1564, 2076, 2088; 1991, 1436; 1995, 143, 2179; 1997, 3295; 2001,
1803 )
Except as otherwise provided in subsection 2 of NRS 354.5987 and NRS 354.598743 and 354.598747 , if one local government takes over a
function or provides a service previously performed by another local
government pursuant to an agreement between the local governments, upon
petition by the participating local governments, the Executive Director
of the Department of Taxation shall:
1. Reduce the allowed revenue from taxes ad valorem calculated
pursuant to NRS 354.59811 of the
local government which previously performed the function or provided the
service, for the first year the service is provided or the function is
performed by an amount equal to the cost of performing the function or
providing the service; and
2. Increase the allowed revenue from taxes ad valorem calculated
pursuant to NRS 354.59811 of the
local government which assumed the performance of the function or the
provision of the service, for the first year the service is provided or
the function is performed by an amount equal to the amount by which the
reduction was made pursuant to subsection 1.
(Added to NRS by 1989, 805; A 1989, 2087; 1991, 1438; 1997, 3298)
Except as otherwise
provided in NRS 354.598747 , if one
or more local governments assume the functions previously performed by a
local government that no longer exists, the Nevada Tax Commission shall
add to the allowed revenue from taxes ad valorem otherwise allowable to
the local government or local governments pursuant to NRS 354.59811
an amount equal to the allowed
revenue from taxes ad valorem for the last fiscal year of existence of
the local government whose functions were assumed. If more than one local
government assumes the functions, the additional revenue must be divided
among the local governments on the basis of the proportionate costs of
the functions assumed. The Nevada Tax Commission shall not allow any
increase in the allowed revenue from taxes ad valorem if the increase
would result in a decrease in revenue of any local government in the
county that does not assume those functions.
(Added to NRS by 1997, 3292)
1. To calculate the amount to be distributed pursuant to the
provisions of NRS 360.680 and 360.690
from a county’s subaccount in the Local
Government Tax Distribution Account to a local government, special
district or enterprise district after it assumes the functions of another
local government, special district or enterprise district:
(a) Except as otherwise provided in this section, the Executive
Director of the Department of Taxation shall:
(1) Add the amounts calculated pursuant to subsection 1 or 2
of NRS 360.680 for each local
government, special district or enterprise district and allocate the
combined amount to the local government, special district or enterprise
district that assumes the functions; and
(2) If applicable, add the average change in population and
average change in the assessed valuation of taxable property that would
otherwise be allowed to the local government or special district whose
functions are assumed, including the assessed valuation attributable to a
redevelopment agency but excluding the portion attributable to the net
proceeds of minerals, pursuant to subsection 4, 5, 6 or 7 of NRS 360.690
, as appropriate, to the average change
in population and average change in assessed valuation for the local
government, special district or enterprise district that assumes the
functions.
(b) If two or more local governments, special districts or
enterprise districts assume the functions of another local government,
special district or enterprise district, the additional revenue must be
divided among the local governments, special districts or enterprise
districts that assume the functions on the basis of the proportionate
costs of the functions assumed.
Ê The Nevada Tax Commission shall not allow any increase in the allowed
revenue from the taxes contained in the county’s subaccount in the Local
Government Tax Distribution Account if the increase would result in a
decrease in revenue of any local government, special district or
enterprise district in the county that does not assume those functions.
If more than one local government, special district or enterprise
district assumes the functions, the Nevada Tax Commission shall determine
the appropriate amounts calculated pursuant to subparagraphs (1) and (2)
of paragraph (a).
2. If a city disincorporates, the board of county commissioners of
the county in which the city is located must determine the amount the
unincorporated town created by the disincorporation will receive pursuant
to the provisions of NRS 360.600 to
360.740 , inclusive.
3. As used in this section:
(a) “Enterprise district” has the meaning ascribed to it in NRS
360.620 .
(b) “Local government” has the meaning ascribed to it in NRS
360.640 .
(c) “Special district” has the meaning ascribed to it in NRS
360.650 .
(Added to NRS by 1997, 3293; A 1999, 7 , 1095 , 1099 ; 2001, 70 ; 2003, 1637 ; 2005, 14 )
1. If the board of county commissioners of a county has
established a common levy authorized pursuant to NRS 269.5755 , it shall calculate the rate of that levy by
combining the amount of revenue from taxes ad valorem authorized for each
of the unincorporated towns participating in the common levy, including
any adjustment permitted by statute or authorized by the Nevada Tax
Commission, and dividing that sum by the combined assessed valuation of
those unincorporated towns. The resulting common rate must be imposed on
all taxable property located in those unincorporated towns.
2. Whether or not a common levy has been established, each board
of county commissioners shall cause to be prepared and made available as
a public record a document showing:
(a) The services provided throughout the county and financed from
the rate levied for the county as such; and
(b) The services provided in each area for which an additional rate
is levied and financed from that rate.
(Added to NRS by 1985, 2254)
As used in NRS 354.59881 to 354.59889 , inclusive, unless the context otherwise
requires, the words and terms defined in NRS 354.598811 to 354.598818 , inclusive, have the meanings ascribed to
them in those sections.
(Added to NRS by 1995, 2188; A 1997, 1987, 2742; 1999, 603 , 604 ; 2001, 1644 )
“Community antenna
television company” has the meaning ascribed to it in NRS 711.030 .
(Added to NRS by 1997, 2741)
“Customer” does not include any customer of a
provider of a telecommunication service other than a retail customer.
(Added to NRS by 1997, 2741)
“Delinquent amount” means any portion of a
fee collected from a customer by a public utility that is not paid to the
city or county by the public utility within 30 days after the last day of
the quarter in which the fee is due.
(Added to NRS by 1997, 2741)
“Fee” means a charge imposed by a city or county upon a
public utility for a business license, franchise or right-of-way over
streets or other public areas, except:
1. Any charge paid pursuant to the provisions of NRS 709.110
, 709.230 or 709.270 ;
or
2. A term or condition of a franchise granted by:
(a) A county whose population is 400,000 or more, or by an
incorporated city that is located in whole or in part within such a
county, that requires a community antenna television company to provide
channels for public, educational or governmental access.
(b) A county or an incorporated city not specified in paragraph (a)
that requires a community antenna television company to provide channels,
facilities or equipment for public, educational or governmental access.
(Added to NRS by 1997, 2741)
“Jurisdiction” means:
1. In the case of a city, the corporate limits of the city.
2. In the case of a county, the unincorporated area of the county.
(Added to NRS by 1997, 2741)
“Personal wireless service” has the
meaning ascribed to it in 47 U.S.C. § 332(c)(7)(C) as that provision
exists on July 16, 1997.
(Added to NRS by 1997, 2742)
“Place of primary use” has
the meaning ascribed to it in 4 U.S.C. § 124(8), as that section existed
on August 1, 2002.
(Added to NRS by 2001, 1644 )
“Public utility” includes:
1. A person or local government that:
(a) Provides electric energy or gas, whether or not the person or
local government is subject to regulation by the Public Utilities
Commission of Nevada;
(b) Is a telecommunication carrier as that term is defined in 47
U.S.C. § 153 on July 16, 1997, if the person or local government holds a
certificate of public convenience and necessity issued by the Public
Utilities Commission of Nevada and derives intrastate revenue from the
provision of telecommunication service to retail customers; or
(c) Sells or resells personal wireless services.
2. A community antenna television company as that term is defined
in NRS 711.030 .
(Added to NRS by 1997, 2742; A 1999, 603 , 604 )
“Revenue” does not include:
1. Any proceeds from the interstate sale of natural gas to a
provider of electric energy that holds a certificate of public
convenience and necessity issued by the Public Utilities Commission of
Nevada;
2. Any revenue of a provider of a telecommunication service other
than intrastate revenue that the provider collects from retail customers;
or
3. The amount deducted from the gross revenue of a community
antenna television company pursuant to paragraph (b) of subsection 2 of
NRS 711.200 .
(Added to NRS by 1997, 2742; A 1999, 603 , 604 )
A city or county shall not adopt an ordinance imposing or
increasing a fee:
1. If that ordinance would alter the terms of any existing
franchise agreement between the city or county and a public utility.
2. That applies to any public utility which does not derive
revenue from customers located within the jurisdiction of the city or
county.
3. If, after the adoption of the ordinance:
(a) Any part of a fee to which the ordinance applies will be based
upon any revenue of a public utility other than its revenue from
customers located within the jurisdiction of the city or county.
(b) The total cumulative amount of all fees the city or county
imposes upon a public utility to which the ordinance applies will exceed:
(1) Except as otherwise provided in subparagraph (2), 5
percent of the utility’s gross revenue from customers located within the
jurisdiction of the city or county.
(2) For a public utility that sells or resells personal
wireless services, 5 percent of its gross revenue from the first $15
charged monthly for each line of access for each of its customers whose
place of primary use is located within the jurisdiction of the city or
county.
(Added to NRS by 1995, 2188; A 1997, 1988, 2743; 1999, 492 ; 2001, 1644 )
If a
city or county adopts an ordinance imposing or increasing a fee:
1. Each public utility to which the ordinance applies or which
intends to derive revenue from customers located within the jurisdiction
of the city or county shall, not later than 60 calendar days after the
effective date of the ordinance or 30 calendar days before the public
utility begins to provide electric energy, gas or a telecommunication
service to those customers, whichever occurs later, provide to the city
or county:
(a) An acknowledgment that the public utility is operating or
intends to operate within the jurisdiction of that city or county; and
(b) The date when the public utility began or intends to begin to
derive revenue from customers located within the jurisdiction of the city
or county.
2. In addition to the requirements of subsection 1, each public
utility to which the ordinance applies shall, not later than 30 calendar
days after the end of each calendar quarter, provide to the city or
county a statement of the amount of revenue the public utility derived
during that calendar quarter from the sale of electric energy, gas or a
telecommunication service to each of its customers located within the
jurisdiction of that city or county.
3. The city or county shall, at no charge, provide to each public
utility to which the ordinance applies any information that is necessary
to identify each customer that is affected by the fee imposed or
increased by the city or county, including the address of each customer.
If the public utility requests the city or county to provide the
information in a specific form, the city or county may charge a fee for
the cost of providing the information in that form.
4. Upon receipt of the information that the city or county is
required to provide pursuant to the provisions of subsection 3, the
public utility may indicate on the bills that it sends to its customers
the fee that is imposed or increased by the city or county.
5. A public utility that indicates the fee on the bills it sends
to its customers pursuant to the provisions of subsection 4:
(a) Shall be deemed to have complied with the provisions of this
section and NRS 354.59887 ; and
(b) Is not liable to the city or county for any damages for the
failure to comply with the provisions of this section and NRS 354.59887
,
Ê if it reasonably relies upon the information that it receives from the
city or county pursuant to the provisions of subsection 3.
(Added to NRS by 1995, 2189; A 1997, 2743)
If
a city or county adopts an ordinance imposing or increasing a fee:
1. The entire amount of any fee to which the ordinance applies
must be:
(a) Imposed at the same rate upon each public utility that provides
similar services within the jurisdiction of the city or county; and
(b) Paid by the public utility to the city or county in legal
tender of the United States or in a check, draft or note that is payable
in legal tender of the United States.
2. The city or county:
(a) Shall require each public utility to which the ordinance
applies to pay quarterly the fees imposed upon it that it has collected
from its customers.
(b) May, to the extent it determines that it is impracticable to
collect from a public utility to which the ordinance applies any of the
fees imposed upon the public utility, collect any of those fees directly
from the customers of the public utility located within the jurisdiction
of the city or county in proportion to the amount of revenue the public
utility derives from each of those customers.
(c) May, except as otherwise provided in this paragraph, assess
combined penalties and interest of not more than 2 percent per month of
the delinquent amount of any fee to which the ordinance applies. If a
city annexes any land, it may not assess any penalties or interest
pursuant to this paragraph regarding any fee imposed for the operation of
a public utility within the annexed land during any period:
(1) Before the effective date of the annexation; or
(2) More than 30 days before the city provides the public
utility with notice of the annexation,
Ê whichever occurs later.
(d) May provide, by ordinance, that the fees imposed upon the
public utility may be collected from a governmental entity of the State
if that entity is a customer of the public utility.
3. A public utility to which the ordinance applies shall, except
for any fees collected by the city or county pursuant to paragraph (b) of
subsection 2, collect the aggregate of all its fees imposed by the city
or county directly from its customers located within the jurisdiction of
the city or county in proportion to the amount of revenue the public
utility derives from each of those customers. The fees may be shown on a
customer’s bill individually or collectively.
4. A public utility to which the ordinance applies shall not
collect from a customer any penalties or interest assessed pursuant to
paragraph (c) of subsection 2.
(Added to NRS by 1995, 2189; A 1997, 2744)
1. If a customer of a public utility that sells or resells
personal wireless services believes that the amount of a fee imposed
pursuant to NRS 354.59881 to
354.59889 , inclusive, or the
designation of a place of primary use is incorrect, the customer may
notify the public utility in writing of the alleged error. The notice
must include:
(a) The street address for the place of primary use of the customer;
(b) The account number and name shown on the billing statement of
the account for which the customer alleges the error;
(c) A description of the alleged error; and
(d) Any other information which the public utility may reasonably
require to investigate the alleged error.
2. Within 60 days after receiving a notice sent pursuant to
subsection 1, the public utility shall review the records which the
public utility uses to determine the place of primary use of its
customers.
3. If the review indicates:
(a) That the alleged error exists, the public utility shall correct
the error and refund or credit the customer for the amount which was
erroneously collected for the applicable period, not to exceed the 24
months immediately preceding the date on which the customer notified the
public utility of the alleged error.
(b) That no error exists, the public utility shall provide a
written explanation to the customer who alleged the error.
4. A customer may not bring a cause of action against a public
utility that sells or resells personal wireless services for fees
incorrectly imposed pursuant to NRS 354.59881 to 354.59889 , inclusive, unless he first complies with
this section.
(Added to NRS by 2001, 1643 )
1. A city or county shall not change any of its fees except
through the adoption of an ordinance which provides that the change does
not become effective until at least 90 days after the city or county
complies with the provisions of subsection 3 of NRS 354.59885 .
2. The cumulative amount of any increases in fees imposed by a
city or county during any period of 24 months must not exceed 1 percent
of the gross revenue of any public utility to which the increase applies
from customers located within the jurisdiction of that city or county.
(Added to NRS by 1995, 2190; A 1997, 1988, 2745; 1999, 492 )
1. A local government shall not increase any fee for a business
license or adopt a fee for a business license issued for revenue or
regulation, or both, except as permitted by this section. This
prohibition does not apply to fees:
(a) Imposed by hospitals, county airports, airport authorities,
convention authorities, the Las Vegas Valley Water District or the Clark
County Sanitation District;
(b) Imposed on public utilities for the privilege of doing business
pursuant to a franchise;
(c) For business licenses which are calculated as a fraction or
percentage of the gross revenue of the business;
(d) Imposed pursuant to NRS 244.348 , 268.0973 ,
268.821 or 269.182 ; or
(e) Regulated pursuant to NRS 354.59881 to 354.59889 , inclusive.
2. The amount of revenue the local government derives or is
allowed to derive, whichever is greater, from all fees for business
licenses except:
(a) The fees excluded by subsection 1, for the fiscal year ended on
June 30, 1991; and
(b) The fees collected for a particular type of business during the
immediately preceding fiscal year ending on June 30 that a local
government will not collect in the next subsequent fiscal year,
Ê is the base from which the maximum allowable revenue from such fees
must be calculated for the next subsequent fiscal year. To the base must
be added the sum of the amounts respectively equal to the product of the
base multiplied by the percentage increase in the population of the local
government added to the percentage increase in the Consumer Price Index
for the year ending on December 31 next preceding the year for which the
limit is being calculated. The amount so determined becomes the base for
computing the allowed increase for each subsequent year.
3. A local government may not increase any fee for a business
license which is calculated as a fraction or percentage of the gross
revenue of the business if its total revenues from such fees have
increased during the preceding fiscal year by more than the increase in
the Consumer Price Index during that preceding calendar year. The
provisions of this subsection do not apply to a fee imposed pursuant to
NRS 244.348 , 268.0973 , 268.821 or
269.182 , or regulated pursuant to NRS
354.59881 to 354.59889 , inclusive.
4. A local government may submit an application to increase its
revenue from fees for business licenses beyond the amount allowable
pursuant to this section to the Nevada Tax Commission, which may grant
the application only if it finds that the rate of a business license of
the local government is substantially below that of other local
governments in the State.
5. The provisions of this section apply to a business license
regardless of the fund to which the revenue from it is assigned. An
ordinance or resolution enacted by a local government in violation of the
provisions of this section is void.
6. As used in this section, “fee for a business license” does not
include a tax imposed on the revenues from the rental of transient
lodging.
(Added to NRS by 1981, 308; A 1981, 1254; 1983, 1053; 1987, 808;
1989, 2078; 1991, 34, 1439; 1993, 1179, 2325; 1995, 695, 2190; 1999, 1312
)
1. As used in this section:
(a) “Barricade permit” means the official document issued by the
building officer of a local government which authorizes the placement of
barricade appurtenances or structures within a public right-of-way.
(b) “Building permit” means the official document or certificate
issued by the building officer of a local government which authorizes the
construction of a structure.
(c) “Building permit basis” means the combination of the rate and
the valuation method used to calculate the total building permit fee.
(d) “Building permit fee” means the total fees that must be paid
before the issuance of a building permit, including, without limitation,
all permit fees and inspection fees. The term does not include, without
limitation, fees relating to water, sewer or other utilities, residential
construction tax, tax for the improvement of transportation imposed
pursuant to NRS 278.710 , any fee
imposed pursuant to NRS 244.386 or any
amount expended to change the zoning of the property.
(e) “Current asset” means any cash maintained in an enterprise fund
and any interest or other income earned on the money in the enterprise
fund that, at the end of the current fiscal year, is anticipated by a
local government to be consumed or converted into cash during the next
ensuing fiscal year.
(f) “Current liability” means any debt incurred by a local
government to provide the services associated with issuing building
permits that, at the end of the current fiscal year, is determined by the
local government to require payment within the next ensuing fiscal year.
(g) “Encroachment permit” means the official document issued by the
building officer of a local government which authorizes construction
activity within a public right-of-way.
(h) “Operating cost” means the amount paid by a local government
for supplies, services, salaries, wages and employee benefits to provide
the services associated with issuing building permits.
(i) “Working capital” means the excess of current assets over
current liabilities, as determined by the local government at the end of
the current fiscal year.
2. Except as otherwise provided in subsections 3 and 4, a local
government shall not increase its building permit basis by more than an
amount equal to the building permit basis on June 30, 1989, multiplied by
a percentage equal to the percentage increase in the Western Urban
Nonseasonally Adjusted Consumer Price Index, as published by the United
States Department of Labor, from January 1, 1988, to the January 1 next
preceding the fiscal year for which the calculation is made.
3. A local government may submit an application to increase its
building permit basis by an amount greater than otherwise allowable
pursuant to subsection 2 to the Nevada Tax Commission. The Nevada Tax
Commission may allow the increase only if it finds that:
(a) Emergency conditions exist which impair the ability of the
local government to perform the basic functions for which it was created;
or
(b) The building permit basis of the local government is
substantially below that of other local governments in the State and the
cost of providing the services associated with the issuance of building
permits in the previous fiscal year exceeded the total revenue received
from building permit fees, excluding any amount of residential
construction tax collected, for that fiscal year.
4. Upon application by a local government, the Nevada Tax
Commission shall exempt the local government from the limitation on the
increase of its building permit basis if:
(a) The local government creates an enterprise fund pursuant to NRS
354.612 exclusively for building permit
fees, fees imposed for the issuance of barricade permits and fees imposed
for encroachment permits;
(b) The purpose of the enterprise fund is to recover the costs of
operating the activity for which the fund was created, including overhead;
(c) Any interest or other income earned on the money in the
enterprise fund is credited to the enterprise fund;
(d) The local government maintains a balance of unreserved working
capital in the enterprise fund that does not exceed 50 percent of the
annual operating costs and capital expenditures for the program for the
issuance of barricade permits, encroachment permits and building permits
of the local government, as determined by the annual audit of the local
government conducted pursuant to NRS 354.624 ; and
(e) The local government does not use any of the money in the
enterprise fund for any purpose other than the actual direct and indirect
costs of the program for the issuance of barricade permits, encroachment
permits and building permits, including, without limitation, the cost of
checking plans, issuing permits, inspecting buildings and administering
the program. The Committee on Local Government Finance shall adopt
regulations governing the permissible expenditures from an enterprise
fund pursuant to this paragraph.
5. Any amount in an enterprise fund created pursuant to this
section that is designated for special use, including, without
limitation, prepaid fees and any other amount subject to a contractual
agreement, must be identified as a restricted asset and must not be
included as a current asset in the calculation of working capital.
6. If a balance in excess of the amount authorized pursuant to
paragraph (d) of subsection 4 is maintained in an enterprise fund created
pursuant to this section at the close of 2 consecutive fiscal years, the
local government shall reduce the fees for barricade permits,
encroachment permits and building permits it charges by an amount that is
sufficient to ensure that the balance in the enterprise fund at the close
of the fiscal year next following those 2 consecutive fiscal years does
not exceed the amount authorized pursuant to paragraph (d) of subsection
4.
(Added to NRS by 1987, 808; A 1989, 2080; 1991, 35, 290, 1440;
2001, 385 , 2321 ; 2003, 1960 ; 2005, 577 )
1. Each local government that creates an enterprise fund pursuant
to NRS 354.59891 shall establish an
advisory committee to review the operations of, and make recommendations
relating to, the enterprise fund.
2. The governing body of the local government or its designee
shall appoint at least five members to the committee which:
(a) Must include:
(1) A representative of the residential construction
industry;
(2) A representative of the commercial development industry;
and
(3) A representative of the construction industry; and
(b) May include:
(1) A public officer or employee of the local government who
manages the fiscal affairs of the local government; and
(2) A public officer or employee of the local government who
oversees directly the operation of the enterprise fund.
3. Each member of the committee must be appointed for a term of at
least 2 years but not to exceed 4 years. The governing body or its
designee may renew the term of any member of the committee.
4. The members of the committee shall select a chairman from among
their membership.
5. The committee may issue opinions and recommendations to the
governing body of the local government concerning, without limitation:
(a) The adequacy of the fees that the local government charges for
barricade permits, encroachment permits and building permits;
(b) The financial objectives and annual budget of the program for
the issuance of barricade permits, encroachment permits and building
permits; and
(c) Any other relevant issue related to the operation of the
enterprise fund.
6. As used in this section:
(a) “Barricade permit” has the meaning ascribed to it in paragraph
(a) of subsection 1 of NRS 354.59891 .
(b) “Building permit” has the meaning ascribed to it in paragraph
(b) of subsection 1 of NRS 354.59891 .
(c) “Encroachment permit” has the meaning ascribed to it in
paragraph (g) of subsection 1 of NRS 354.59891 .
(Added to NRS by 2005, 575 )
If the Legislature directs one or more
local governments to:
1. Establish a program or provide a service; or
2. Increase a program or service already established which
requires additional funding,
Ê and the expense required to be paid by each local government to
establish, provide or increase the program or service is $5,000 or more,
a specified source for the additional revenue to pay the expense must be
authorized by a specific statute. The additional revenue may only be used
to pay expenses directly related to the program or service. If a local
government has money from any other source available to pay such
expenses, that money must be applied to the expenses before any money
from the revenue source specified by statute.
(Added to NRS by 1969, 800; A 1971, 236; 1975, 1686; 1979, 1241;
1981, 312; 1987, 1669; 1993, 1349; 1999, 1181 ; 2001, 1804 )
Each budget must include:
1. Detailed estimates of revenues, balances in other funds and
other sources of financing for the budget year classified by funds and
sources in a manner and on forms prescribed by the Department of Taxation.
2. Detailed estimates of expenditures and other uses of money for
the budget year classified in a manner and on forms prescribed by the
Department of Taxation.
3. A separate statement of the anticipated expenses relating to
activities designed to influence the passage or defeat of any
legislation, setting forth each separate category of expenditure that is
required to be included in a supplemental report pursuant to subsection 1
of NRS 354.59803 .
(Added to NRS by 1965, 732; A 1975, 1687; 1997, 2486; 2001, 1805
, 2477 ; 2003, 178 )
A
local government shall not begin the construction of a capital
improvement unless the funding for the operation and maintenance of the
improvement during the current fiscal year, including personnel, is
included in an approved budget.
(Added to NRS by 1997, 2486)
1. Except as otherwise provided in subsection 3, the governing
board of a local government shall:
(a) Submit electronically a fiscal report of the local government
to the Department of Taxation in accordance with the requirements
prescribed by the Committee on Local Government Finance pursuant to
subsection 2; and
(b) Publish a summary of the fiscal report, which must contain the
information required by the Committee on Local Government Finance
pursuant to subsection 2, in a newspaper of general circulation in the
county in which the local government is situated.
2. The Committee on Local Government Finance shall prescribe, by
regulation:
(a) The dates and times for filing a fiscal report, which must
require a local government to file at least one fiscal report per year;
(b) The content of a fiscal report, which must include, without
limitation, revenues, expenditures, fund balances, cash balances,
components of assessed value, debt schedules and any other information
that the Committee on Local Government Finance determines to be
appropriate for determining the financial status of a local government;
(c) The content for a summary of a fiscal report that must be
published pursuant to subsection 1; and
(d) A uniform method for creating and submitting a fiscal report
electronically pursuant to this section. The method must facilitate the
storage and reproduction of the fiscal report in electronic format by the
Department of Taxation.
3. The Committee on Local Government Finance may establish, by
regulation, an exception to the requirement that a fiscal report be
submitted to the Department of Taxation in electronic format. The
exception must be limited to local governments that the Committee
determines do not have the financial ability to comply with the method
for submitting a fiscal report to the Department of Taxation prescribed
by the Committee. If the Committee on Local Government Finance provides
an exception pursuant to this subsection, the Committee shall provide, by
regulation, specific standards that it will use to determine whether a
local government qualifies for an exemption pursuant to this subsection.
4. The Committee on Local Government Finance shall adopt
regulations pursuant to this section in the manner prescribed for state
agencies in chapter 233B of NRS.
(Added to NRS by 2001, 1420 )
1. Each local government shall submit to the Department of
Taxation annually, an itemized report showing all its outstanding
indebtedness. The Department of Taxation shall prescribe the form and
time of filing for all such reports.
2. Upon receipt of the annual local government reports of
indebtedness, the Department of Taxation shall compile the information
into a state report of local government indebtedness. Copies of such
report shall be submitted to the Governor, the State Controller and
Fiscal Analysis Division of the Legislative Counsel Bureau.
3. As used in this section, “indebtedness” does not include any
liability which is incurred by a local government for the purchase of
goods and services on open accounts.
(Added to NRS by 1977, 508; A 1977, 350)
1. The board of trustees of any county school district, the board
of hospital trustees of any county hospital or the board of trustees of
any consolidated library district or district library may establish and
administer separate accounts in:
(a) A bank whose deposits are insured by the Federal Deposit
Insurance Corporation;
(b) A credit union whose deposits are insured by the National
Credit Union Share Insurance Fund or by a private insurer approved
pursuant to NRS 678.755 ; or
(c) A savings and loan association whose deposits if made by the
State, a local government or an agency of either, are insured by the
Federal Deposit Insurance Corporation, or the legal successor of the
Federal Deposit Insurance Corporation,
Ê for money deposited by the county treasurer which is by law to be
administered and expended by those boards.
2. The county treasurer shall transfer the money to a separate
account pursuant to subsection 1 when the following conditions are met:
(a) The board of trustees of the county school district, the board
of hospital trustees of the county hospital or the board of trustees of
the consolidated library district or district library adopts a resolution
declaring an intention to establish and administer a separate account in
accordance with the provisions of this section.
(b) The board of trustees of the county school district, the board
of hospital trustees of the county hospital or the board of trustees of
the consolidated library district or district library sends a certificate
to the county treasurer, the county auditor, the board of county
commissioners and, in the case of the board of trustees of the county
school district, to the Department of Education, attested by the
secretary of the board, declaring the intention of the board to establish
and administer a separate account in accordance with the provisions of
this section.
(c) The board of hospital trustees of the county hospital or the
board of trustees of the consolidated library district or district
library submits monthly reports, listing all transactions involving the
separate account, to the county treasurer, the county auditor and the
board of county commissioners. The reports must be certified by the
secretary of the board. In addition, the board shall give a full account
and record of all money in such an account upon request of the board of
county commissioners.
3. The separate account of the board of trustees of the county
school district established under the provisions of this section must be
composed of:
(a) The county school district fund; and
(b) The county school district building and sites fund.
4. The separate account established by the board of county
hospital trustees is designated the county hospital fund.
5. The separate account of the board of trustees of the
consolidated library district or district library established under the
provisions of this section must be composed of:
(a) The fund for the consolidated library or district library, as
appropriate; and
(b) The capital projects fund of the consolidated library or
district library, as appropriate.
6. No expenditures from an account may be made in excess of the
balance of the account.
7. Such an account must support all expenditures properly related
to the purpose of the fund, excluding direct payments of principal and
interest on general obligation bonds, and including, but not limited to,
debt service, capital projects, capital outlay and operating expenses.
8. The board of county commissioners, if it determines that there
is clear evidence of misuse or mismanagement of money in any separate
account, may order the closing of the account and the return of the money
to the county treasury to be administered in accordance with existing
provisions of law. The board of trustees of the county school district,
the board of hospital trustees of the county hospital or the board of
trustees of the consolidated library district or district library is
entitled to a hearing before the board of county commissioners.
(Added to NRS by 1971, 1338; A 1975, 12, 1800; 1979, 537, 1884,
1886; 1981, 685, 1764; 1989, 615; 1993, 215, 2783, 2818; 1995, 2204;
1999, 1474 ; 2001, 1805 )
Each local
government shall maintain, according to its own needs:
1. The following kinds of governmental funds:
(a) General fund;
(b) Special revenue fund;
(c) Capital projects fund;
(d) Debt service fund; and
(e) Permanent fund.
2. The following kinds of proprietary funds:
(a) Enterprise fund; and
(b) Internal service fund.
3. The following kinds of fiduciary funds:
(a) Pension and other employee benefits funds;
(b) Investment trust funds;
(c) Private-purpose trust funds; and
(d) Agency funds.
(Added to NRS by 1965, 732; A 1971, 200, 1014, 1342; 1981, 1765;
1983, 1636; 1989, 403; 2001, 1806 )
A contingency account may be established
in any governmental fund. The maximum amount which may be appropriated
for such a contingency account is 3 percent of the money otherwise
appropriated to the fund, exclusive of any amounts to be transferred to
other funds. No expenditure may be made directly from such a contingency
account, except as a transfer to the appropriate account, and then only
in accordance with the procedure established in NRS 354.598005 .
(Added to NRS by 1965, 733; A 1981, 1766; 2001, 1807 )
1. The governing body of any local government may, by resolution,
establish one or more petty cash accounts, imprest accounts or revolving
accounts in a bank or credit union to assist in the administration of any
activities in which the local government is authorized by law to engage.
2. A resolution establishing any petty cash account, imprest
account or revolving account in a bank or credit union shall, in detail,
set forth the following:
(a) The object and purpose of the account.
(b) The source of money to be used to establish and maintain the
account.
(c) The method of controlling expenditures from the account.
(d) The maximum dollar amount of any single expenditure.
3. Payments made out of any such accounts in accordance with the
establishing resolution may be made directly without approval of the
governing body of any local government.
4. Reimbursement of any such petty cash, imprest or revolving
accounts must be made no less often than monthly. The reimbursement must
be supported by proper evidences of expenditures made from the account
and must be approved by the governing body in the same manner as other
claims against the fund to which the reimbursement is to be charged.
(Added to NRS by 1973, 1080; A 1975, 369; 1999, 1475 )
1. A local government may establish a fund for the extraordinary
maintenance, repair or improvement of capital projects.
2. Any interest and income earned on the money in the fund in
excess of any amount which is reserved for rebate payments to the Federal
Government pursuant to 26 U.S.C. § 148, as amended, or is otherwise
required to be applied in a specific manner by the Internal Revenue Code
of 1986, as amended, must be credited to the fund.
3. Except as otherwise provided in NRS 374A.020 , the money in the fund may be used only for
the extraordinary maintenance, repair or improvement of capital projects
or facilities that replace capital projects of the entity that made the
deposits in the fund. The money in the fund at the end of the fiscal year
may not revert to any other fund or be a surplus for any purpose other
than the purpose specified in this subsection.
4. As used in this section, “extraordinary maintenance, repair or
improvement” means all expenses ordinarily incurred not more than once
every 5 years to maintain a local governmental facility or capital
project in a fit operating condition.
(Added to NRS by 1995, 2552; A 1997, 56; 2001, 1807 , 2323 ; 2003, 162 )
1. The governing body of a local government may, by resolution,
establish a fund for the construction of capital projects.
2. Any interest or income earned on money in the fund in excess of
any amount which is reserved for rebate payments to the Federal
Government pursuant to 26 U.S.C. § 148, as amended, or is otherwise
required to be applied in a specific manner by the Internal Revenue Code
of 1986, as amended, must be credited to the fund.
3. The money in the fund must be used only for the construction of
capital projects which are included in the plan for capital improvement
of the local government prepared pursuant to NRS 350.013 . The money in the fund at the end of the
fiscal year may not revert to any other fund or be a surplus for any
purpose other than the purpose specified in this subsection.
4. The annual budget and audit report of the local government
prepared pursuant to NRS 354.624 must
specifically identify the fund and:
(a) Indicate in detail the capital projects that have been
constructed with money from the fund;
(b) Specify the amount of money, if any, that will be deposited in
the fund for the next fiscal year;
(c) Specify any proposed capital projects that will be constructed
with money from the fund during the next fiscal year; and
(d) Identify any planned accumulation of the money in the fund.
Ê The audit report must include a statement by the auditor whether the
local government has complied with the provisions of this subsection.
(Added to NRS by 1995, 2551)
1. The governing body of a local government may, by resolution,
establish a fund to stabilize the operation of the local government and
mitigate the effects of natural disasters.
2. The money in the fund must be used only:
(a) If the total actual revenue of the local government falls short
of the total anticipated revenue in the general fund for the fiscal year
in which the local government uses that money; or
(b) To pay expenses incurred by the local government to mitigate
the effects of a natural disaster.
Ê The money in the fund at the end of the fiscal year may not revert to
any other fund or be a surplus for any purpose other than a purpose
specified in this subsection.
3. The money in the fund may not be used to pay expenses incurred
to mitigate the effects of a natural disaster until the governing body of
the local government issues a formal declaration that a natural disaster
exists. The governing body shall not make such a declaration unless a
natural disaster is occurring or has occurred. Upon the issuance of such
a declaration, the money in the fund may be used for the payment of the
following expenses incurred by the local government as a result of the
natural disaster:
(a) The repair or replacement of roads, streets, bridges, water
control facilities, public buildings, public utilities, recreational
facilities and parks owned by the local government and damaged by the
natural disaster;
(b) Any emergency measures undertaken to save lives, protect public
health and safety or protect property within the jurisdiction of the
local government;
(c) The removal of debris from publicly or privately owned land and
waterways within the jurisdiction of the local government that was
undertaken because of the natural disaster;
(d) Expenses incurred by the local government for any overtime
worked by an employee of the local government because of the natural
disaster or any other extraordinary expenses incurred by the local
government because of the natural disaster; and
(e) The payment of any grant match the local government must
provide to obtain a grant from a federal disaster assistance agency for
an eligible project to repair damage caused by the natural disaster
within the jurisdiction of the local government.
4. The balance in the fund must not exceed 10 percent of the
expenditures from the general fund for the previous fiscal year,
excluding any federal funds expended by the local government.
5. The annual budget and audit report of the local government
prepared pursuant to NRS 354.624 must
specifically identify the fund.
6. The audit report prepared for the fund must include a statement
by the auditor whether the local government has complied with the
provisions of this section.
7. Any transfer of money from a fund established pursuant to this
section must be completed within 90 days after the end of the fiscal year
in which the natural disaster for which the fund was established occurs.
8. As used in this section:
(a) “Grant match” has the meaning ascribed to it in NRS 353.2725
.
(b) “Natural disaster” means a fire, flood, earthquake, drought or
any other occurrence that:
(1) Results in widespread or severe damage to property or
injury to or the death of persons within the jurisdiction of the local
government; and
(2) As determined by the governing body of the local
government, requires immediate action to protect the health, safety and
welfare of persons residing within the jurisdiction of the local
government.
(Added to NRS by 1995, 2553; A 1999, 1660 ; 2001, 1808 )
A local government, except a school district, that receives
revenue from taxes ad valorem from a lessee or user of property which is
taxable pursuant to NRS 361.157 or
361.159 shall deposit the revenue in or
transfer the revenue to one or more of the funds established by the local
government pursuant to NRS 354.6113 or
354.6115 and use that revenue only for
the purposes authorized by those sections if the revenue was received in:
1. A fiscal year after the fiscal year the taxes were owed; or
2. The fiscal year the taxes are owed and the taxes were excluded
from the estimate of revenue from taxes ad valorem for the local
government pursuant to NRS 354.597 .
(Added to NRS by 1997, 1113; A 2001, 1809 )
1. Except as otherwise provided in subsection 2, the total amount
of money which may be transferred in a fiscal year from the general fund
of a local government to the funds established pursuant to NRS 354.6113
and 354.6115 must not exceed 10 percent of the total
amount of the budgeted expenditures of the general fund, plus any money
transferred from the general fund, other than the money transferred to
those funds, for that fiscal year.
2. Any money that a local government, pursuant to NRS 354.6116
, deposits in or transfers to one or
more of the funds established by the local government pursuant to NRS
354.6113 or 354.6115 :
(a) Is not subject to the limitation on the amount of money that a
local government may transfer to those funds pursuant to subsection 1.
(b) Must not be included in the determination of the total amount
of money transferred to those funds for the purposes of the limitation
set forth in subsection 1.
(Added to NRS by 1995, 2553; A 1997, 1113; 2001, 1809 )
Before making an interfund loan or loaning
money to another local government, the governing body of the local
government that wishes to make the loan must:
1. Determine at a public hearing that:
(a) A sufficient amount of money is available for the loan and that
money is not restricted as to its use; and
(b) The loan of the money will not compromise the economic
viability of the fund from which the money is loaned; and
2. Establish at the public hearing conducted pursuant to
subsection 1:
(a) The amount of time the money will be on loan from the fund;
(b) The terms and conditions for repaying the loan; and
(c) The rate of interest, if any, to be charged for the loan.
(Added to NRS by 2001, 1497 ; A 2003, 52 )
1. A local government shall establish by resolution one or more
funds. The resolution establishing the fund must set forth in detail:
(a) The object or purpose of the fund;
(b) The resources to be used to establish the fund;
(c) The source or sources from which the fund will be replenished;
(d) The method for controlling expenses and establishing revenues
of the fund; and
(e) The method by which a determination will be made as to whether
the balance, reserve or retained earnings of the fund are reasonable and
necessary to carry out the purpose of the fund.
2. Financial statements and other schedules required for funds
must be prepared in accordance with generally accepted accounting
principles.
3. Upon adoption of a resolution establishing a fund, a local
government shall provide an executed copy of the resolution to the
Department of Taxation.
4. In establishing a proprietary fund, a local government shall,
besides furnishing working capital for the fund, provide that one of its
financial objectives is to recover the complete costs of operation of the
activity being financed, including overhead, without producing any
significant amount of profit in the long run.
5. Each enterprise fund established must account for all charges
properly related to the purpose of the enterprise fund, including,
without limitation, debt service, capital outlay and operating expenses.
Upon dissolution of the enterprise fund, no transfer of equity that may
be made available to other funds or functions may be declared until after
all proper obligations have been charged against the enterprise fund.
(Added to NRS by 1965, 734; A 1971, 201; 1981, 1767; 1991, 390;
2001, 1810 ; 2005, 579 )
1. A local governing body may provide for the adjustment of
expenses as defined by NRS 354.470 to
354.626 , inclusive. Receipts from
adjustment of expenses shall be credited to the governmental function to
which the reimbursed expense was originally charged.
2. A local governing body may provide for the adjustment of
revenues as defined by NRS 354.470 to
354.626 , inclusive. Disbursements for
adjustment of revenues shall be charged to the revenue account to which
the refunded revenue was originally credited.
(Added to NRS by 1965, 735; A 1971, 1015, 1344)
Any unencumbered balance on an accrual
or modified accrual basis or any unexpended balance on a cash basis
remaining to the credit of any appropriation shall lapse at the end of
the fiscal year and shall revert to the available balance of the fund
from which appropriated.
(Added to NRS by 1965, 735; A 2001, 1810 )
Except as otherwise provided in NRS 354.6241
, if a local government provides a fund
for self-insurance of property, for any form of insurance for the benefit
of its employees, or for any other risk that it is permitted by law to
assume, the reserves or balance of a fund thus provided must not be
expended for any purpose other than that for which the fund was
established, except that when the governing body deems the reserve or
balance to be no longer required, either in whole or in part, it shall
transfer the excess balance to the general fund of the local government.
Any such transfer must be reported to the Department of Taxation within
30 days. Money so transferred is not available as a basis for
augmentation of the local government’s budget during the year of transfer.
(Added to NRS by 1981, 310; A 1995, 1934)
1. Each local government shall provide for an annual audit of all
of its financial statements. A local government may provide for more
frequent audits as it deems necessary. Except as otherwise provided in
subsection 2, each annual audit must be concluded and the report of the
audit submitted to the governing body as provided in subsection 6 not
later than 5 months after the close of the fiscal year for which the
audit is conducted. An extension of this time may be granted by the
Department of Taxation to any local government that submits an
application for an extension to the Department. If the local government
fails to provide for an audit in accordance with the provisions of this
section, the Department of Taxation shall cause the audit to be made at
the expense of the local government. All audits must be conducted by a
certified public accountant or by a partnership or professional
corporation that is registered pursuant to chapter 628 of NRS.
2. The annual audit of a school district must:
(a) Be concluded and the report submitted to the board of trustees
as provided in subsection 6 not later than 4 months after the close of
the fiscal year for which the audit is conducted.
(b) If the school district has more than 150,000 pupils enrolled,
include an audit of the expenditure by the school district of public
money used:
(1) To design, construct or purchase new buildings for
schools or related facilities;
(2) To enlarge, remodel or renovate existing buildings for
schools or related facilities; and
(3) To acquire sites for building schools or related
facilities, or other real property for purposes related to schools.
3. The governing body may, without requiring competitive bids,
designate the auditor or firm annually. The auditor or firm must be
designated, and notification of the auditor or firm designated must be
sent to the Department of Taxation not later than 3 months before the
close of the fiscal year for which the audit is to be made.
4. Each annual audit must cover the business of the local
government during the full fiscal year. It must be a financial audit
conducted in accordance with generally accepted auditing standards in the
United States, including findings on compliance with statutes and
regulations and an expression of opinion on the financial statements. The
Department of Taxation shall prescribe the form of the financial
statements, and the chart of accounts must be as nearly as possible the
same as the chart that is used in the preparation and publication of the
annual budget. The report of the audit must include:
(a) A schedule of all fees imposed by the local government which
were subject to the provisions of NRS 354.5989 ;
(b) A comparison of the operations of the local government with the
approved budget, including a statement from the auditor that indicates
whether the governing body has taken action on the audit report for the
prior year;
(c) If the local government is subject to the provisions of NRS
244.186 , a report showing that the
local government is in compliance with the provisions of paragraphs (a)
and (b) of subsection 1 of NRS 244.186 ;
and
(d) If the local government is subject to the provisions of NRS
710.140 or 710.145 , a report showing that the local government is
in compliance with the provisions of those sections with regard to the
facilities and property it maintains and the services it provides outside
its territorial boundaries.
5. Each local government shall provide to its auditor:
(a) A statement indicating whether each of the following funds
established by the local government is being used expressly for the
purposes for which it was created, in the form required by NRS 354.6241
:
(1) An enterprise fund.
(2) An internal service fund.
(3) A fiduciary fund.
(4) A self-insurance fund.
(5) A fund whose balance is required by law to be:
(I) Used only for a specific purpose other than the
payment of compensation to a bargaining unit, as defined in NRS 288.028
; or
(II) Carried forward to the succeeding fiscal year in
any designated amount.
(b) A list and description of any property conveyed to a nonprofit
organization pursuant to NRS 244.287 or
268.058 .
(c) If the local government is subject to the provisions of NRS
244.186 , a declaration indicating that
the local government is in compliance with the provisions of paragraph
(c) of subsection 1 of NRS 244.186 .
(d) If the local government is subject to the provisions of NRS
710.140 or 710.145 , a declaration indicating that the local
government is in compliance with the provisions of those sections with
regard to the facilities and property it maintains and the services it
provides outside its territorial boundaries.
6. The opinion and findings of the auditor contained in the report
of the audit must be presented at a meeting of the governing body held
not more than 30 days after the report is submitted to it. Immediately
thereafter, the entire report, together with the management letter
required by generally accepted auditing standards in the United States or
by regulations adopted pursuant to NRS 354.594 , must be filed as a public record with:
(a) The clerk or secretary of the governing body;
(b) The county clerk;
(c) The Department of Taxation; and
(d) In the case of a school district, the Department of Education.
7. After the report of the audit is filed by the local government,
the report of the audit, including, without limitation, the opinion and
findings of the auditor contained in the report of the audit, may be
disseminated by or on behalf of the local government for which the report
was prepared by inclusion, without limitation, in or on:
(a) An official statement or other document prepared in connection
with the offering of bonds or other securities;
(b) A filing made pursuant to the laws or regulations of this State;
(c) A filing made pursuant to a rule or regulation of the
Securities and Exchange Commission of the United States; or
(d) A website maintained by a local government on the Internet or
its successor,
Ê without the consent of the auditor who prepared the report of the
audit. A provision of a contract entered into between an auditor and a
local government that is contrary to the provisions of this subsection is
against the public policy of this State and is void and unenforceable.
8. If an auditor finds evidence of fraud or dishonesty in the
financial statements of a local government, the auditor shall report such
evidence to the appropriate level of management in the local government.
9. The governing body shall act upon the recommendations of the
report of the audit within 3 months after receipt of the report, unless
prompter action is required concerning violations of law or regulation,
by setting forth in its minutes its intention to adopt the
recommendations, to adopt them with modifications or to reject them for
reasons shown in the minutes.
(Added to NRS by 1965, 735; A 1967, 939; 1969, 800; 1971, 1344;
1973, 184; 1975, 451, 1688, 1801; 1977, 547; 1981, 313, 1768; 1987, 1043;
1989, 620; 1995, 1896, 1935; 1997, 574, 1611, 1739; 1999, 472 , 2945 ; 2001, 1810 ; 2003, 1231 ; 2005, 292 , 1344 )
1. The statement required by paragraph (a) of subsection 5 of NRS
354.624 must indicate for each fund set
forth in that paragraph:
(a) Whether the fund is being used in accordance with the
provisions of this chapter.
(b) Whether the fund is being administered in accordance with
generally accepted accounting procedures.
(c) Whether the reserve in the fund is limited to an amount that is
reasonable and necessary to carry out the purposes of the fund.
(d) The sources of revenues available for the fund during the
fiscal year, including transfers from any other funds.
(e) The statutory and regulatory requirements applicable to the
fund.
(f) The balance and retained earnings of the fund.
2. Except as otherwise provided in NRS 354.59891 , to the extent that the reserve in any fund
set forth in paragraph (a) of subsection 5 of NRS 354.624 exceeds the amount that is reasonable and
necessary to carry out the purposes for which the fund was created, the
reserve may be expended by the local government pursuant to the
provisions of chapter 288 of NRS.
(Added to NRS by 1995, 1934; A 2001, 387 , 1812 )
1. The Department of Taxation shall review each annual audit to
determine whether it complies with regulations adopted pursuant to NRS
354.594 . Any independent auditor’s
report, whether upon financial position and results of operations or upon
internal financial controls, which the Department believes may not comply
with those regulations must be referred by the Department to the State
Board of Accountancy for investigation and such action in respect to the
issuing accountant as the board may find appropriate in the circumstances.
2. In its review of the annual audits submitted, the Department
shall identify all violations of statute and regulation reported therein.
Within 60 days after the delivery of the annual audit to the local
government, the governing body shall advise the Department what action
has been taken to prevent recurrence of each violation of law or
regulation or to correct each continuing violation. The Department shall
evaluate the local government’s proposed plan of correction and, if the
plan is satisfactory, shall so advise the governing body. If the plan is
not satisfactory, the Department shall advise the governing body that it
deems the plan inadequate and propose an alternative plan. Within 30 days
thereafter the governing body shall report its assent to the Department’s
plan or request a hearing before the Nevada Tax Commission. This hearing
must be held at the next meeting of the commission, but the hearing must
not be held more than 90 days after such a request is received. The
determination of the Nevada Tax Commission is final.
3. If the governing body fails to submit a proposed plan of
correction pursuant to subsection 2, or the Executive Director determines
that the plan established is not being complied with, he must, through
the office of the Attorney General, seek a writ from a court of competent
jurisdiction to compel compliance.
(Added to NRS by 1981, 310; A 1983, 252)
The governing body of every local government shall:
1. Cause to be established and maintained adequate property and
equipment records and, where appropriate, adequate inventory controls.
Any local government created after July 1, 1975, shall establish such
records and controls within 1 year after its creation unless the
Department of Taxation grants an extension of time.
2. Require that all such property, equipment and inventory records
clearly indicate specific ownership.
3. Designate, by entry in the minutes of the governing body, the
officer, employee or officers or employees responsible for the
maintenance of property and equipment records and, where appropriate,
inventory records, and notify the Department of Taxation of such
designation.
(Added to NRS by 1967, 940; A 1975, 157, 1689)
The proceeds from any
obligation issued by a local government that has a term which is more
than 1 year must not be used to pay operating expenses, except that:
1. The proceeds of any obligation issued to construct or acquire a
facility may be used to pay operating expenses for the period provided in
subsection 7 of NRS 350.516 .
2. The proceeds of a medium-term obligation issued by a local
government with respect to which the Nevada Tax Commission has determined
that a severe financial emergency exists pursuant to NRS 354.685 may be used to pay operating expenses with the
approval of the Executive Director of the Department of Taxation.
(Added to NRS by 2001, 2318 )
1. No governing body or member thereof, officer, office,
department or agency may, during any fiscal year, expend or contract to
expend any money or incur any liability, or enter into any contract which
by its terms involves the expenditure of money, in excess of the amounts
appropriated for that function, other than bond repayments, medium-term
obligation repayments and any other long-term contract expressly
authorized by law. Any officer or employee of a local government who
willfully violates NRS 354.470 to
354.626 , inclusive, is guilty of a
misdemeanor, and upon conviction thereof ceases to hold his office or
employment. Prosecution for any violation of this section may be
conducted by the Attorney General or, in the case of incorporated cities,
school districts or special districts, by the district attorney.
2. Without limiting the generality of the exceptions contained in
subsection 1, the provisions of this section specifically do not apply to:
(a) Purchase of coverage and professional services directly related
to a program of insurance which require an audit at the end of the term
thereof.
(b) Long-term cooperative agreements as authorized by chapter 277
of NRS.
(c) Long-term contracts in connection with planning and zoning as
authorized by NRS 278.010 to 278.630
, inclusive.
(d) Long-term contracts for the purchase of utility service such
as, but not limited to, heat, light, sewerage, power, water and telephone
service.
(e) Contracts between a local government and an employee covering
professional services to be performed within 24 months following the date
of such contract or contracts entered into between local government
employers and employee organizations.
(f) Contracts between a local government and any person for the
construction or completion of public works, money for which has been or
will be provided by the proceeds of a sale of bonds, medium-term
obligations or an installment-purchase agreement and that are entered
into by the local government after:
(1) Any election required for the approval of the bonds or
installment-purchase agreement has been held;
(2) Any approvals by any other governmental entity required
to be obtained before the bonds, medium-term obligations or
installment-purchase agreement can be issued have been obtained; and
(3) The ordinance or resolution that specifies each of the
terms of the bonds, medium-term obligations or installment-purchase
agreement, except those terms that are set forth in subsection 2 of NRS
350.165 , has been adopted.
Ê Neither the fund balance of a governmental fund nor the equity balance
in any proprietary fund may be used unless appropriated in a manner
provided by law.
(g) Contracts which are entered into by a local government and
delivered to any person solely for the purpose of acquiring supplies,
services and equipment necessarily ordered in the current fiscal year for
use in an ensuing fiscal year and which, under the method of accounting
adopted by the local government, will be charged against an appropriation
of a subsequent fiscal year. Purchase orders evidencing such contracts
are public records available for inspection by any person on demand.
(h) Long-term contracts for the furnishing of television or FM
radio broadcast translator signals as authorized by NRS 269.127 .
(i) The receipt and proper expenditure of money received pursuant
to a grant awarded by an agency of the Federal Government.
(j) The incurrence of obligations beyond the current fiscal year
under a lease or contract for installment purchase which contains a
provision that the obligation incurred thereby is extinguished by the
failure of the governing body to appropriate money for the ensuing fiscal
year for the payment of the amounts then due.
(k) The receipt by a local government of increased revenue that:
(1) Was not anticipated in the preparation of the final
budget of the local government; and
(2) Is required by statute to be remitted to another
governmental entity.
(Added to NRS by 1965, 736; A 1969, 801; 1971, 1016, 1345; 1973,
68, 1155; 1975, 40, 279, 711; 1981, 1769; 1985, 648; 1987, 1720; 1995,
1908; 1997, 573; 1999, 833 ; 2001, 1812 , 2324 ; 2003, 162 , 802 ; 2005, 579 )
DELINQUENT DOCUMENTS; TECHNICAL FINANCIAL ASSISTANCE; SEVERE FINANCIAL
EMERGENCY
As used in NRS 354.655 to 354.725 ,
inclusive, unless the context requires otherwise:
1. “Committee” means the Committee on Local Government Finance.
2. “Department” means the Department of Taxation.
3. “Executive Director” means the Executive Director of the
Department of Taxation.
4. “Local government” means any local government subject to the
provisions of the Local Government Budget and Finance Act.
5. The words and terms defined in the Local Government Budget and
Finance Act have the meanings ascribed to them in that act.
(Added to NRS by 1995, 141; A 1995, 1901; 1999, 1032 , 2538 ; 2001, 1814 ; 2005, 1392 )
1. The purpose of NRS 354.655 to
354.725 , inclusive, is to provide
specific methods for the treatment of delinquent documents, technical
financial assistance and severe financial emergency.
2. To accomplish the purpose set forth in subsection 1, the
provisions of NRS 354.655 to 354.725
, inclusive, must be broadly and
liberally construed.
(Added to NRS by 2001, 1795 ; A 2005, 1392 )
1. If a local government does not file a statement, report or
other document as required by the provisions of NRS 350.013 , 354.6015 ,
354.6025 , 354.624 , 354.6245
or 387.303 within 15 days after the day
on which it was due, the Executive Director shall notify the governing
body of the local government in writing that the report is delinquent.
The notification must be noted in the minutes of the first meeting of the
governing body following transmittal of the notification.
2. If the required report is not received by the Department within
45 days after the day on which the report was due, the Executive Director
shall notify the governing body that the presence of a representative of
the governing body is required at the next practicable scheduled meeting
of the Committee to explain the reason that the report has not been
filed. The notice must be transmitted to the governing body at least 5
days before the date on which the meeting will be held.
3. If an explanation satisfactory to the Committee is not provided
at the meeting as requested in the notice and an arrangement is not made
for the submission of the report, the Committee may instruct the
Executive Director to request that the State Treasurer withhold from the
local government the next distribution from the Local Government Tax
Distribution Account if the local government is otherwise entitled to
receive such a distribution or of the local school support tax if the
local government is a school district. Upon receipt of such a request,
the State Treasurer shall withhold the payment and all future payments
until he is notified by the Executive Director that the report has been
received by the Department.
(Added to NRS by 1995, 1891; A 2001, 1421 , 1814 ; 2003, 78 )
1. A governing body which determines that the local government is
in need of technical financial assistance may adopt a resolution
requesting an appearance before the Nevada Tax Commission to request
technical financial assistance from the Department.
2. Upon receipt of a resolution adopted pursuant to subsection 1,
the Nevada Tax Commission shall place the request for technical financial
assistance on the agenda for the next practicable scheduled meeting of
the Commission and notify the governing body of the local government of
the time and place at which one or more representatives of the local
government must appear to present the request.
3. After hearing the request for technical financial assistance,
if the Nevada Tax Commission finds that the local government is in need
of technical financial assistance, it shall order the Department to
provide the assistance. The order must include such terms and conditions
as the Commission deems appropriate and may include a schedule or rate of
payment for the services of the Department.
4. If the governing body adopts a resolution accepting the terms
and conditions established pursuant to subsection 3, the Department shall
provide such technical financial assistance to the local government as
the Department deems necessary and appropriate.
5. The Department may request any assistance it deems appropriate
to carry out the provisions of this section from the Committee.
6. The Department shall continue to provide assistance to the
local government pursuant to this section until the Nevada Tax Commission
adopts an order requiring the Department to cease providing the
assistance. The Nevada Tax Commission may adopt such an order upon its
own motion or upon receipt of a resolution adopted by the governing body
requesting such an order.
7. If no payment for the services of the Department is required by
the order or such payments are not sufficient to pay the costs of
providing the technical financial assistance required pursuant to this
section, the Department may request an allocation by the Interim Finance
Committee from the Contingency Fund pursuant to NRS 353.266 , 353.268 and
353.269 to pay the costs of providing
the technical financial assistance required pursuant to this section.
(Added to NRS by 1995, 1895)
1. If the Department finds that one or more of the following
conditions exist in any local government, after giving consideration to
the severity of the condition, it may determine that one or more hearings
should be conducted to determine the extent of the problem and to
determine whether a recommendation of severe financial emergency should
be made to the Nevada Tax Commission:
(a) Required financial reports have not been filed or are
consistently late.
(b) The audit report reflects the unlawful expenditure of money in
excess of the amount appropriated in violation of the provisions of NRS
354.626 .
(c) The audit report shows funds with deficit fund balances.
(d) The local government has incurred debt beyond its ability to
repay.
(e) The local government has not corrected violations of statutes
or regulations adopted pursuant thereto as noted in the audit report.
(f) The local government has serious internal control problems
noted in the audit report which have not been corrected.
(g) The local government has a record of being late in its payments
for services and supplies.
(h) The local government has had insufficient cash to meet required
payroll payments in a timely manner.
(i) The local government has borrowed money or entered into
long-term lease arrangements without following the provisions of NRS or
regulations adopted pursuant thereto.
(j) The governing body of the local government has failed to
correct problems after it has been notified of such problems by the
Department.
(k) The local government has not separately accounted for its
individual funds as required by chapter 354
of NRS.
(l) The local government has invested its money in financial
instruments in violation of the provisions of chapter 355 of NRS.
(m) The local government is in violation of any covenant in
connection with any debt issued by the local government.
(n) The local government has not made bond and lease payments in
accordance with the approved payment schedule.
(o) The local government has failed to control its assets such that
large defalcations have occurred which have impaired the financial
condition of the local government.
(p) The local government has recognized sizeable losses as a result
of the imprudent investment of money.
(q) The local government has allowed its accounting system and
recording of transactions to deteriorate to such an extent that it is not
possible to measure accurately the results of operations or to ascertain
the financial position of the local government without a reconstruction
of transactions.
(r) The local government has consistently issued checks not covered
by adequate deposits.
(s) The local government has loaned and borrowed money between
funds without following the proper procedures.
(t) The local government has expended money in violation of the
provisions governing the expenditure of that money.
(u) Money restricted for any specific use has been expended in
violation of the terms and provisions relating to the receipt and
expenditure of that money.
(v) Money has been withheld in accordance with the provisions of
NRS 354.665 .
(w) If the local government is a school district, a loan has been
made from the State Permanent School Fund to the school district pursuant
to NRS 387.526 .
(x) An employer in the county that accounts for more than 15
percent of the employment in the county has closed or significantly
reduced operations.
(y) The local government has experienced a cumulative decline of 10
percent in population or assessed valuation for the past 2 years.
(z) The ending balance in the general fund of the local government
has declined for the past 2 years.
(aa) The local government has failed to pay, in a timely manner,
contributions to the Public Employees’ Retirement System, workers’
compensation or payroll taxes or fails to pay, at any time, a payment
required pursuant to the Federal Insurance Contributions Act.
2. If the Department determines that a condition listed in
subsection 1 exists, the Department shall:
(a) Notify the local government about the determination;
(b) Request from the local government any information that the
Department deems to be appropriate to determine the extent of the
condition; and
(c) Require the local government to formulate a plan of corrective
action to mitigate the possible financial emergency.
3. Within 45 days after receiving notification pursuant to
subsection 2, a local government shall submit to the Committee any
information requested by the Department and a plan of corrective action.
4. The Committee shall:
(a) Review a plan of corrective action submitted by a local
government;
(b) Provide observations and recommendations for the local
government; and
(c) If the Committee deems necessary, periodically review the
status of the financial operations of the local government.
5. The Department shall report the observations and
recommendations of the Committee to the Nevada Tax Commission.
6. In addition to any notice otherwise required, the Department
shall give notice of any hearing held pursuant to subsection 1 to the
governing body of each local government whose jurisdiction overlaps with
the jurisdiction of the local government whose financial condition will
be considered at least 10 days before the date on which the hearing will
be held.
7. If the Department, following the hearing or hearings,
determines that a recommendation of severe financial emergency should be
made to the Nevada Tax Commission, it shall make such a recommendation as
soon as practicable. Upon receipt of such a recommendation, the Nevada
Tax Commission shall hold a hearing at which the Department, the local
government whose financial condition will be considered and each local
government whose jurisdiction overlaps with the jurisdiction of the local
government whose financial condition will be considered are afforded an
opportunity to be heard. If, after the hearing, the Nevada Tax Commission
determines that a severe financial emergency exists, it shall require by
order that the Department take over the management of the local
government as soon as practicable.
8. As used in this section, “Federal Insurance Contributions Act”
means subchapter A of chapter 9 of the Internal Revenue Code of 1939 and
subchapters A and B of chapter 21 of the Internal Revenue Code of 1954,
as such codes have been and may from time to time be amended.
(Added to NRS by 1995, 1892; A 1997, 2711; 1999, 599 ; 2001, 1814 )
1. If the governing body of a local government determines by the
affirmative vote of a majority of its members that, because the local
government is involved in litigation or threatened litigation, the local
government is or will be in a severe financial emergency, the governing
body may submit a request to the Nevada Tax Commission for an order that
the Department, as soon as practicable, take over the management of the
local government pursuant to the provisions of NRS 354.655 to 354.725 ,
inclusive.
2. If the Nevada Tax Commission receives a request pursuant to
subsection 1, the Nevada Tax Commission shall order the Department to
take over the management of the local government.
(Added to NRS by 2005, 1392 )
1. As soon as practicable after taking over the management of a
local government, the Department shall, with the approval of the
Committee:
(a) Establish and implement a management policy and a financing
plan for the local government;
(b) Provide for the appointment of a financial manager for the
local government who is qualified to manage the fiscal affairs of the
local government;
(c) Provide for the appointment of any other persons necessary to
enable the local government to provide the basic services for which it
was created in the most economical and efficient manner possible;
(d) Establish an accounting system and separate accounts in a bank
or credit union, if necessary, to receive and expend all money and assets
of the local government;
(e) Impose such hiring restrictions as deemed necessary after
considering the recommendations of the financial manager;
(f) Negotiate and approve all contracts entered into by or on
behalf of the local government before execution and enter into such
contracts on behalf of the local government as the Department deems
necessary;
(g) Negotiate and approve all collective bargaining contracts to be
entered into by the local government, except issues submitted to a fact
finder whose findings and recommendations are final and binding pursuant
to the provisions of the Local Government Employee-Management Relations
Act;
(h) Approve all expenditures of money from any fund or account and
all transfers of money from one fund to another;
(i) Employ such technicians as are necessary for the improvement of
the financial condition of the local government;
(j) Meet with the creditors of the local government and formulate a
debt liquidation program;
(k) If the Department has taken over the management of a local
government because the local government is involved in litigation or
threatened litigation, carry out the duties set forth in NRS 354.701
, if the provisions of that section are
applicable;
(l) Approve the issuance of bonds or other forms of indebtedness by
the local government;
(m) Discharge any of the outstanding debts and obligations of the
local government; and
(n) Take any other actions necessary to ensure that the local
government provides the basic services for which it was created in the
most economical and efficient manner possible.
2. The Department may provide for reimbursement from the local
government for the expenses the Department incurs in managing the local
government. If such reimbursement is not possible, the Department may
request an allocation by the Interim Finance Committee from the
Contingency Fund pursuant to NRS 353.266 , 353.268 and
353.269 .
3. The governing body of a local government which is being managed
by the Department pursuant to this section may make recommendations to
the Department or the financial manager concerning the management of the
local government.
4. Each state agency, board, department, commission, committee or
other entity of the State shall provide such technical assistance
concerning the management of the local government as is requested by the
Department.
5. The Department may delegate any of the powers and duties
imposed by this section to the financial manager appointed pursuant to
paragraph (b) of subsection 1.
6. Except as otherwise provided in NRS 354.723 and 450.760 ,
once the Department has taken over the management of a local government
pursuant to the provisions of subsection 1, that management may only be
terminated pursuant to NRS 354.725 .
(Added to NRS by 1995, 141; A 1995, 1901; 1999, 88 , 1476 , 2538 ; 2001, 91 , 1816 ; 2005, 1393 )
If the Department takes
over the management of a local government because the local government is
involved in litigation or threatened litigation and if a creditor of the
local government is allowed by law to commence or maintain an action in
the nature of an attachment, garnishment or execution in the courts of
this State against the local government or its assets, the action must be
stayed until the following conditions have been satisfied:
1. The creditor must meet with the Department to formulate a
program for the liquidation of the debt owed by the local government to
that creditor; and
2. The Department must adopt a program for the liquidation of the
debt owed by the local government to the creditor as described in
subsection 1. The Department shall formulate the program not later than
60 days after meeting with the creditor pursuant to subsection 1. The
formulation of the program is a final decision for the purposes of
judicial review.
(Added to NRS by 2005, 1392 )
1. As soon as practicable after the Department takes over the
management of a local government, the Executive Director shall:
(a) Determine the total amount of expenditures necessary to allow
the local government to perform the basic functions for which it was
created;
(b) Determine the amount of revenue reasonably expected to be
available to the local government; and
(c) Consider any alternative sources of revenue available to the
local government.
2. If the Executive Director determines that the available revenue
is not sufficient to provide for the payment of required debt service and
operating expenses, he may submit his findings to the Committee who shall
review the determinations made by the Executive Director. If the
Committee determines that additional revenue is needed, it shall prepare
a recommendation to the Nevada Tax Commission as to which one or more of
the following additional taxes or charges should be imposed by the local
government:
(a) The levy of a property tax up to a rate which when combined
with all other overlapping rates levied in the State does not exceed
$4.50 on each $100 of assessed valuation.
(b) An additional tax on transient lodging at a rate not to exceed
1 percent of the gross receipts from the rental of transient lodging
within the boundaries of the local government upon all persons in the
business of providing lodging. Any such tax must be collected and
administered in the same manner as all other taxes on transient lodging
are collected by or for the local government.
(c) Additional service charges appropriate to the local government.
(d) If the local government is a county or has boundaries that are
conterminous with the boundaries of the county:
(1) An additional tax on the gross receipts from the sale or
use of tangible personal property not to exceed one-quarter of 1 percent
throughout the county. The ordinance imposing any such tax must:
(I) Include provisions in substance which comply with
the requirements of subsections 2 to 5, inclusive, of NRS 377A.030 .
(II) Specify the date on which the tax must first be
imposed or on which a 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.
(2) An additional governmental services tax of not more than
1 cent on each $1 of valuation of the vehicle for the privilege of
operating upon the public streets, roads and highways of the county on
each vehicle based in the county except those vehicles exempt from the
governmental services tax imposed pursuant to chapter 371 of NRS or a vehicle subject to NRS 706.011 to 706.861 ,
inclusive, which is engaged in interstate or intercounty operations. As
used in this subparagraph, “based” has the meaning ascribed to it in NRS
482.011 .
3. Upon receipt of the plan from the Committee, a panel consisting
of three members of the Nevada Tax Commission appointed by the Nevada Tax
Commission and three members of the Committee appointed by the Committee
shall hold a public hearing at a location within the boundaries of the
local government in which the severe financial emergency exists after
giving public notice of the hearing at least 10 days before the date on
which the hearing will be held. In addition to the public notice, the
panel shall give notice to the governing body of each local government
whose jurisdiction overlaps with the jurisdiction of the local government
in which the severe financial emergency exists.
4. After the public hearing conducted pursuant to subsection 3,
the Nevada Tax Commission may adopt the plan as submitted or adopt a
revised plan. Any plan adopted pursuant to this section must include the
duration for which any new or increased taxes or charges may be collected
which must not exceed 5 years.
5. Upon adoption of the plan by the Nevada Tax Commission, the
local government in which the severe financial emergency exists shall
impose or cause to be imposed the additional taxes and charges included
in the plan for the duration stated in the plan or until the severe
financial emergency has been determined by the Nevada Tax Commission to
have ceased to exist.
6. The allowed revenue from taxes ad valorem determined pursuant
to NRS 354.59811 does not apply to
any additional property tax levied pursuant to this section.
7. If a plan fails to satisfy the expenses of the local government
to the extent expected, the Committee shall report such failure to:
(a) The county for consideration of absorption of services; or
(b) If the local government is a county, to the next regular
session of the Legislature.
(Added to NRS by 1995, 1893; A 2001, 304 , 1817 , 2325 ; 2003, 78 , 2386 ; 2005, 1778 )
If a local
government fails to comply with any request made by the Department
pursuant to NRS 354.695 , the Department
may apply to the district court to compel compliance.
(Added to NRS by 1995, 143)
1. The Severe Financial Emergency Fund is hereby created in the
State Treasury as a revolving fund. The Executive Director shall
administer the Fund.
2. The money in the Fund must be invested as other state funds are
invested. Any interest and income earned on the money in the Fund must,
after deducting any applicable charges, be credited to the Fund.
3. The Executive Director may distribute the money in the Severe
Financial Emergency Fund as a loan to a local government for the purpose
of paying the operating expenses of the local government until the local
government receives revenues if:
(a) The Department takes over the management of a local government
pursuant to NRS 354.685 to 354.725
, inclusive;
(b) The Executive Director determines that a loan from the Severe
Financial Emergency Fund is necessary to pay the operating expenses of
the local government; and
(c) The local government adopts a resolution in which the local
government agrees to:
(1) Use the money only for the purpose of paying the
operating expenses of the local government until the local government
receives revenues; and
(2) Repay the entire amount of the loan, without any
interest, to the Severe Financial Emergency Fund as soon as practicable,
but not later than 12 months after the date on which the resolution is
adopted.
4. A loan approved by the Executive Director must be repaid as
soon as practicable by the local government, but the duration of the loan
must not exceed 12 months after the date on which the loan was made. The
Executive Director shall not charge interest on a loan made pursuant to
this section.
5. The Executive Director shall report to the Committee on Local
Government Finance and to the Nevada Tax Commission as soon as
practicable after the date that the loan is approved concerning:
(a) The status of the loan;
(b) The purposes for which the local government will use the money
from the loan; and
(c) The resources that the local government will use to repay the
loan.
(Added to NRS by 1999, 1031 )
1. If the Executive Director determines that a severe financial
emergency which exists in a local government under management by the
Department is unlikely to cease to exist within 3 years, he shall
determine:
(a) The amount any tax or mandatory assessment levied by the local
government must be raised to ensure a balanced budget for the local
government; and
(b) The manner in which the services provided by the local
government must be limited to ensure a balanced budget for the local
government,
Ê and submit his findings to the Committee.
2. The Committee shall review the findings submitted by the
Executive Director pursuant to subsection 1. If the Committee determines
that the severe financial emergency which exists in the local government
is unlikely to cease to exist within 3 years and that the findings made
by the Executive Director are appropriate, the Committee shall submit its
recommendation to the Nevada Tax Commission. If the Committee determines
that the financial emergency is likely to cease to exist within 3 years,
that decision is not subject to review by the Nevada Tax Commission.
3. The Nevada Tax Commission shall schedule a public hearing
within 30 days after the Committee submits its recommendation. The Nevada
Tax Commission shall provide public notice of the hearing at least 10
days before the date on which the hearing will be held. The Executive
Director shall provide copies of all documents relevant to the
recommendation of the Committee to the governing body of the local
government in severe financial emergency.
4. If, after the public hearing, the Nevada Tax Commission
determines that the recommendation of the Committee is appropriate, a
question must be submitted to the electors of the local government at the
next primary or general municipal election or primary or general state
election, as applicable, asking whether the local government should be
disincorporated or dissolved. If the electors of the local government do
not approve the disincorporation or dissolution of the local government:
(a) The maximum ad valorem tax levied within the local government,
if any, must be raised to $5 on each $100 of assessed valuation;
(b) Any other taxes or mandatory assessments levied in the local
government, notwithstanding any limitation on those taxes or assessments
provided by statute, must be raised in an amount the Nevada Tax
Commission determines is necessary to ensure a balanced budget for the
local government; and
(c) The services provided by the local government must be limited
in a manner the Nevada Tax Commission determines is necessary to ensure a
balanced budget for the local government.
5. If the electors of the local government approve the
disincorporation or dissolution of a local government that is:
(a) Created by another local government, it must be disincorporated
or dissolved:
(1) Pursuant to the applicable provisions of law; or
(2) If there are no specific provisions of law providing for
the disincorporation or dissolution of the local government, by the
entity that created the local government. If, at the time of the
disincorporation or dissolution of the local government pursuant to this
paragraph, there are any outstanding loans or bonded indebtedness of the
local government, including, without limitation, loans made to the local
government by the county in which the local government is located, the
taxes for the payment of the bonds or other indebtedness must continue to
be levied and collected in the same manner as if the local government had
not been disincorporated or dissolved until all outstanding indebtedness
is repaid, but for all other purposes the local government shall be
deemed disincorporated or dissolved at the time that the entity which
created the local government disincorporates or dissolves the local
government. Any other liabilities and any remaining assets shall revert
to the entity that created the local government which is being
disincorporated or dissolved.
(b) Created by a special or local act of the Legislature, it may
only be disincorporated or dissolved by the Legislature. The Executive
Director shall submit notification of the vote approving the
disincorporation or dissolution of the local government to the Director
of the Legislative Counsel Bureau for transmittal to the Legislature. At
the first opportunity, the Legislature shall consider the question of
whether the special or local act will be repealed.
(c) Created in any other manner, it must be disincorporated or
dissolved:
(1) Pursuant to the applicable provisions of law; or
(2) If there are no specific provisions of law providing for
the disincorporation or dissolution of the local government, by the
governing body of that local government. If, at the time of the
disincorporation or dissolution of the local government pursuant to this
paragraph, there are any outstanding loans or bonded indebtedness of the
local government, including, without limitation, loans made to the local
government by the county or counties in which the local government is
located, the taxes for the payment of the bonds or other indebtedness
must continue to be levied and collected in the same manner as if the
local government had not been disincorporated or dissolved until all
outstanding indebtedness is repaid, but for all other purposes the local
government shall be deemed disincorporated or dissolved at the time that
the governing body of the local government disincorporates or dissolves
the local government. Except as otherwise provided in this subparagraph,
any other liabilities and any remaining assets of the local government
shall revert to the board of county commissioners of the county in which
the local government is located. If the local government is located in
more than one county, the governing body of the local government shall
apportion the remaining liabilities and assets among the boards of county
commissioners of the counties in which the local government is located.
6. Within 10 days after the Nevada Tax Commission makes a
determination pursuant to subsection 4, the Executive Director shall
notify:
(a) The city clerk, if the local government is a city; or
(b) The county clerk in all other cases,
Ê and provide the clerk with the amount any tax or mandatory assessment
levied by the local government must be raised and a description of the
manner in which the services provided by the local government must be
limited to ensure a balanced budget for the local government.
7. After the Executive Director notifies the city clerk or the
county clerk, as applicable, pursuant to subsection 6, the clerk shall
cause to be published in a newspaper of general circulation that is
printed in the local government a notice of the election once in each
calendar week for 2 successive calendar weeks by two weekly insertions a
week apart, the first publication to be not more than 30 days nor less
than 22 days next preceding the date of the election. If no newspaper is
printed in the local government, publication of the notice of election
must be made in a newspaper printed in this State and having a general
circulation in the local government.
8. The notice required pursuant to subsection 7 must contain the
following information:
(a) That the Nevada Tax Commission has determined that the severe
financial emergency which exists in the local government is unlikely to
cease to exist within 3 years;
(b) That the question of whether the local government should be
disincorporated or dissolved will be submitted to the electors of the
local government at the next primary or general municipal election or the
next primary or general state election, as applicable; and
(c) That if the electors do not approve the disincorporation or
dissolution:
(1) The maximum ad valorem tax levied within the local
government, if any, will be raised to $5 on each $100 of assessed
valuation;
(2) Any taxes or mandatory assessment levied in the local
government will be raised to ensure a balanced budget for the local
government and the amount by which those taxes or mandatory assessments
will be raised; and
(3) The services the local government provides will be
limited to ensure a balanced budget for the local government and the
manner in which those services will be limited.
9. If any provisions providing generally for the disincorporation
or dissolution of the local government require that the question of
disincorporating or dissolving be published or submitted to a vote of the
electors of the local government, the publication required by subsection
3 and the election required by subsection 4 satisfy those requirements.
If:
(a) There is any other conflict between the provisions of this
section and any provisions providing generally for the disincorporation
or dissolution of a local government; or
(b) The provisions providing generally for the disincorporation or
dissolution of a local government provide additional rights to protest
the disincorporation or dissolution of a local government not provided by
this section,
Ê the provisions of this section control a disincorporation or
dissolution pursuant to this section and any person wishing to protest
such a disincorporation or dissolution must proceed in accordance with
the provisions of this section.
10. As used in this section, “local government” does not include a
county, a school district or any agency or department of a county or city
which prepares a budget separate from that of the parent political
subdivision.
(Added to NRS by 1999, 2534 )
The
management of the Department ceases at the time of the disincorporation
or dissolution of a local government pursuant to NRS 354.723 .
(Added to NRS by 1999, 2537 )
1. The Nevada Tax Commission may, on its own motion or at the
request of a local government, terminate the management of a local
government by the Department at any time upon a finding that the severe
financial emergency has ceased to exist.
2. The governing body of a local government which has complied
with all requests made by the Department pursuant to NRS 354.695 may petition the Nevada Tax Commission for
termination or modification of the management of the local government by
the Department or of any request made by the Department pursuant to NRS
354.695 .
3. The Nevada Tax Commission shall provide notice, a hearing and a
written decision on each such petition.
4. In determining whether a condition of severe financial
emergency should be terminated, the Nevada Tax Commission shall give
consideration to the following:
(a) The local governing body has shown a desire and capability to
manage the financial affairs of the local government in accordance with
the provisions of NRS.
(b) The local government has staff available with sufficient
financial expertise that they can adequately control the finances of the
local government.
(c) All violations of statutes have been corrected.
(d) The local government has no funds with deficit fund balances.
(e) The local government has increased their revenues or made
appropriate expenditure reductions so that it is anticipated they can
operate for the next fiscal year in a positive cash and fund balance
position.
(f) The governing body has expressed a determination through a
resolution submitted to the Department of Taxation to manage their
affairs in accordance with NRS relating to financial matters and
utilizing sound accounting and financial management practices.
5. The Nevada Tax Commission may require the governing body to
submit special reports to the Department for a period not to exceed 5
years as a condition of terminating the management of the local
government by the Department.
6. When a petition relating to a specific request is denied, the
governing body may not resubmit a petition to terminate or modify that
request until 3 months following the date of denial.
(Added to NRS by 1995, 143; A 1995, 1902)
ALTERNATIVE METHODS OF FINANCING BY LOCAL GOVERNMENTS
1. A local government may borrow money or purchase or lease
property or facilities from a nonprofit corporation or trustee in
conjunction with one or more other local governments, and in connection
therewith may sell or lease property or facilities to the nonprofit
corporation or trustee, in each case with such maturity, term, payment,
security, pledge, default, remedy, prepayment, redemption, interest rate
and other terms or provisions as may be specified in the loan, loan
purchase, installment sale, lease or other agreement or note entered into
by the local government for that purpose if:
(a) Each participating local government determines that it will
benefit from economies of scale in borrowing money or purchasing or
leasing property in conjunction with one or more other local governments
pursuant to this section; and
(b) In the case of borrowing to finance operations and other
noncapital purposes, the amount borrowed and the interest payable
thereon, at the initial interest rate if interest is variable, does not
exceed 85 percent of the estimated amount of uncollected taxes, income,
revenue, cash receipts and other money of the local government which will
be available during the term of the agreement for the repayment of the
loan and the interest thereon. As used in this paragraph, “revenue”
includes, without limitation, federal and state money received by the
local government.
2. A local government may enter into an agreement for liquidity or
credit enhancement, with such reimbursement, term, payment, security,
pledge, default, remedy, interest rate and other terms, and may invest
the proceeds of any borrowing, sale or lease under this section or any
certificates of participation therein and any money pledged or set aside
for the payment or security thereof in such securities or obligations, as
the local government deems necessary or appropriate in connection with
any borrowing, sale or lease pursuant to this section. A local government
may also do all things and execute all documents that may be necessary or
desirable in connection with the issuance of certificates of
participation, or other interests, in any loan, note, installment sale,
lease or other agreement of the local government entered into pursuant to
this section or otherwise necessary to effectuate the purposes of this
section, and may authorize a nonprofit corporation or trustee to act as
its agent for purposes of entering into any trust, liquidity, credit,
investment or other agreement in connection with financing pursuant to
this section.
3. This section provides a complete, additional and alternative
method for accomplishing the acts authorized by this section and must be
liberally construed to accomplish its purposes.
4. As used in this section, “local government” has the meaning
ascribed to it in NRS 354.474 .
(Added to NRS by 1989, 1259)
PAYMENTS OF MONEY FOR SERVICES PROVIDED BY LOCAL GOVERNMENTS
1. All invoices or other notices issued by a local government to
collect an account receivable must state that if the debtor wishes to pay
by check or other negotiable instrument, such negotiable instrument must
name as payee:
(a) The local government; or
(b) The title of the governmental official charged by law with the
collection of such accounts.
Ê In no event may the invoice or other notice state that a check or other
negotiable instrument may name a natural person as payee.
2. Notwithstanding the provisions of subsection 1, a local
government may deposit into the appropriate account a check or other
negotiable instrument which it determines is intended as payment for an
account receivable.
3. As used in this section, “local government” means every
political subdivision or other entity which has the right to levy or
receive money from ad valorem taxes or other taxes or from any mandatory
assessments, including, without limitation, counties, cities, towns,
boards, authorities, school districts and other districts organized
pursuant to chapters 244 , 244A , 309 , 318 , 379 , 439 , 450 , 473 , 474 , 539 , 541 , 543 and 555 of NRS.
(Added to NRS by 1997, 1498)
1. A local government may enter into contracts with issuers of
credit cards or debit cards, or operators of systems that provide for the
electronic transfer of money to provide for the acceptance of credit
cards, debit cards or electronic transfers of money by the local
government:
(a) For the payment of money owed to the local government for
taxes, interest, penalties or any other obligation; or
(b) In payment for goods or services.
2. If the issuer or operator charges the local government a fee
for each use of a credit card or debit card or for each electronic
transfer of money, the local government may require the cardholder or the
person requesting the electronic transfer of money to pay a fee, which
must not exceed the amount charged to the local government by the issuer
or operator.
3. As used in this section:
(a) “Cardholder” means the person or organization named on the face
of a credit card or debit card to whom or for whose benefit the credit
card or debit card is issued by an issuer.
(b) “Credit card” means any instrument or device, whether known as
a credit card or credit plate, or by any other name, issued with or
without a fee by an issuer for the use of the cardholder in obtaining
money, property, goods, services or anything else of value on credit.
(c) “Debit card” means any instrument or device, whether known as a
debit card or by any other name, issued with or without a fee by an
issuer for the use of the cardholder in depositing, obtaining or
transferring funds.
(d) “Electronic transfer of money” has the meaning ascribed to it
in NRS 463.01473 .
(e) “Issuer” means a business organization, financial institution
or authorized agent of a business organization or financial institution
that issues a credit card or debit card.
(f) “Local government” has the meaning ascribed to it in NRS
354.474 , except that the term does not
include a court that has entered into a contract pursuant to NRS 1.113
.
(Added to NRS by 1997, 1323; A 1999, 70 ; 2001, 1322 )
1. A local government may enter into contracts with financial
institutions or other business organizations for the placement of
automated tellers at locations where the local government receives
payments of money.
2. As used in this section:
(a) “Automated teller” means an electronic device that dispenses
cash in connection with an account maintained in a financial institution
or with another business.
(b) “Local government” has the meaning ascribed to it in NRS
354.474 .
(Added to NRS by 1997, 1323)
1. Except as otherwise provided by specific statute, a local
government may charge, in addition to the fee otherwise imposed for a
service provided by the local government, a reasonable fee for providing
the service in an expedited manner or in a manner that is expeditious or
convenient to the customer.
2. The fee authorized pursuant to subsection 1 must not exceed 5
percent of the fee otherwise imposed.
3. As used in this section, “local government” has the meaning
ascribed to it in NRS 354.474 .
(Added to NRS by 1997, 1323)
