RESEARCH DIVISION PUBLICATIONS

2012 Policy and Program Report:  Revenue and Budget

Legislative Counsel Bureau Fact Sheets:

• Major Budget Measures, 1997-2011 (September 2011)
• Payments in Lieu of Taxes (PILT) (September 2012)
• Revenue Plan Fact Sheet (produced with Fiscal Analysis Division, August 2003)

Legislative Counsel Bureau Bulletins:

• 07-16 Legislative Committee on Taxation, Public Revenue and Tax Policy
• 05-20 Legislative Committee for Local Government Taxes and Finance
• 05-18 Legislative Committee on Taxation, Public Revenue, and Tax Policy
• 03-16 Legislative Committee for Local Government Taxes and Finance
• 01-10 Task Force for Long-Term Financial Analysis and Planning
• 99-19 Legislative Commission’s Study of Tax Exemptions
• 99-3   Distribution Among Local Governments of Revenue from State and Local Taxes (NOT PUBLISHED)
• 97-16 Fundamental Review of Base Budgets of State Agencies
• 97-5   Laws Relating to the Distribution Among Local Governments of Revenue From State and Local Taxes
• 95-16 Revenue and Tax Structure in Nevada
• 93-17 State Budget Process
• 91-20 Study of Taxation in Nevada
• 91-13 Study of the State Budget Process
• 89-22 Study of the Method of Distribution of Revenues for the Taxation of Electrical Power Plants
• 87-25 Study of Methods of Distributing Revenues from the Taxation of Large Electrical Power Plants
• 87-23 Study of Fees and Taxes Which Produce Revenue for Construction and Maintenance of Highways
• 87-9   Study of Limitation of Taxes and of Public Expenses
• 85-16 Study of the Effects of Certain Tax Measures, Taxation on Aircraft, the Fuel Used in Aircraft and the Promotion of Aviation in Nevada
• 85-8   Study of the Methods of Taxing Electrical Power Plants and Distributing the Resulting Revenue
• 83-4   Study of the Central Assessment of Property
• 81-19 Federal Funding in Local Programs
• 81-18 Effects of Tax Relief Measures
• 79-16 Assessment and Taxation of Geothermal Resources
• 122    Tax Exemptions for Charitable Societies (1974)
• 110    Mobile Home Taxation (1974)
• 119    Senior Citizens Tax Relief Study (1972)
• 76      Need and Feasibility of Establishing an Estate Tax in Nevada (1969)
• 69      State Financial Support for Public Schools (1967)
• 68A    Summary of the Study of General Fund Revenues of the State of Nevada (1966)
• 68      Study of General Fund Revenues of the State of Nevada (Lybrand, 1966)
• 67      Taxation of Banks and Other Financial Institutions in the State of Nevada (1966)
• 44      Financing State and Local Government in Nevada (Zubrow Report, 1960)
• 4        Administrative Reorganization for Effective Government Management in Nevada (Gorvine, 1948)
• 3        A Survey of Sales Taxes Applicable to Nevada (1948)
• 1        A Survey of the Functions of the Offices, Departments, Institutions, and Agencies of the State of Nevada and What They Cost (1947)

Legislative Counsel Bureau Background Papers:

• 83-7   Nevada Tax Relief: 1978-1983
• 83-9   Overview of Economic Development and Diversification
• 81-3   Estate Taxes
• 81-4   Mobile Home Taxation
• 81-10 Comparison of Major State Taxes: Sales, Income and Property
• 79-1   Property Tax Relief
• 79-6   Zero-Base Budgeting
• 79-9   Structure and Function of State Planning
• 77-2   Zero-Base Budgeting
• 77-7   Estate Taxes
• 75-5   Estate Taxes

OTHER LEGISLATIVE PUBLICATIONS AND INFORMATION

Legislative Counsel Bureau Audit Division:

• Highlights and Reports
• Full Audit Reports Issued Since December 2002
• Executive Summaries of Audits Issued From 1995 to 2002
• Highlights of Audits Issued Since January 2001
• State of Nevada Single Audit Report For the Year Ended June 30, 2011

Legislative Counsel Bureau Fiscal Analysis Division:

• Staff Studies Prepared by the Fiscal Analysis Division:
• Report on Tax Abatements, Tax Exemptions, Tax Incentives for Economic Development and Tax Increment Financing in Nevada (February 2009)
• Complete Report
• Report without Appendices
• Appendices:   Appendix A | Appendix B1 | Appendix B2 | Appendix C | Appendix D
• Report on the Assessment of Churches and Religious Organizations Located Within Local Improvement Districts (February 2009)
• Appropriations Report (1999-Current)
• Fiscal Report (2001-Current)
• Legislatively Approved Budgets By Budget Account Detail (1997-Current)
• Revenue Reference Manual:   2011 | 2009 | 2007 | 2005 | 2003

Interim Finance Committee (IFC):

• 2011-2012
• 2009-2010
• IFC Subcommittee to Conduct a Review of Nevada's Revenue Structure
• 2007-2008
• 2005-2006
• 2003-2004
• 2001-2002
• 1999-2000
• 1997-1998

Studies Required by Legislation:

• Governor's Task Force on Tax Policy in Nevada (pursuant to A.C.R. 1 from 2001; 2001-2002):
• Final Report
• Task Force Information
• Governor's Commission to Study the Fiscal Affairs of State and Local Governments in Nevada:  Report to the Legislature (1989)
• Fiscal Affairs of State and Local Governments in Nevada (pursuant to A.B. 397 from 1987; Price Waterhouse/Urban Institute, 1988):
• I. Executive Summary
• II. Economic and Institutional Framework (The Background Conditions)
• III. Local Finance
• IV.-V. State Revenues and State and Local Debt
• Nevada Local Government Finance Study:  Final Report  (pursuant to A.B. 547 from 1977; University of Nevada, Reno, 1979)
• Assessment and Tax Equity Committee (pursuant to S.B. 610 from 1973):
• Final Report (1974)
• Consultant Reports:
• Taxation and Assessment of Rural and Fringe Area Lands in Nevada
• A Survey of State Assessment of Public Utilities and Railroads in Relation to Equity in Assessment and Taxation
• A Report on the Taxation of Mines in Nevada made for the Assessment and Tax Equity Committee

NON-LEGISLATIVE PUBLICATIONS AND INFORMATION

Executive Budget:

• 2013-2015
• 2011-2013
• 1999-2001 through current

Economic Forum (pursuant to NRS 353.226):

• Forecast Reports (2000-Current)
• Minutes and Agendas:
• 2011-2012
• 2009-2010
• 2007-2008
• 2005-2006
• 2003-2004
• 2001-2002
• 1999-2000
• 1997-1998

Information Regarding Nevada's Federal Stimulus Money

Governor's Study Group on Tax Legislation: Final Report (1982)