[Rev. 11/21/2013 11:12:50 AM--2013]

CHAPTER 376A - TAXES FOR DEVELOPMENT OF OPEN-SPACE LAND

NRS 376A.010        Definitions.

NRS 376A.020        Adoption of open-space plan in certain counties. [Effective through September 30, 2029.]

NRS 376A.020        Adoption of open-space plan in certain counties. [Effective October 1, 2029.]

NRS 376A.030        Authority of board of county commissioners following adoption of open-space plan.

NRS 376A.035        Special election for NRS 376A.040, 376A.050 and 376A.070 only upon determination by board of county commissioners that emergency exists.

NRS 376A.040        Imposition, payment and distribution of sales and use tax in certain counties; use of proceeds. [Effective through September 30, 2029.]

NRS 376A.040        Imposition, payment and distribution of sales and use tax in certain counties; use of proceeds. [Effective October 1, 2029.]

NRS 376A.050        Imposition, payment and distribution of additional sales and use tax in certain counties. [Effective through September 30, 2029.]

NRS 376A.050        Imposition, payment and distribution of additional sales and use tax in certain counties. [Effective October 1, 2029.]

NRS 376A.060        Mandatory provisions of ordinance imposing sales and use tax.

NRS 376A.070        Imposition in certain counties of ad valorem tax on property; increase in allowed revenue for county. [Effective through September 30, 2029.]

NRS 376A.070        Imposition in certain counties of ad valorem tax on property; increase in allowed revenue for county. [Effective October 1, 2029.]

NRS 376A.080        Use of proceeds of tax imposed pursuant to NRS 376A.050 or 376A.070.

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      NRS 376A.010  Definitions.  As used in this chapter, unless the context otherwise requires:

      1.  “Open-space land” means land that is undeveloped natural landscape, including, but not limited to, ridges, stream corridors, natural shoreline, scenic areas, viewsheds, agricultural or other land devoted exclusively to open-space use and easements devoted to open-space use that are owned, controlled or leased by public or nonprofit agencies.

      2.  “Open-space plan” means the plan adopted by the board of county commissioners of a county to provide for the acquisition, development and use of open-space land.

      3.  “Open-space use” includes:

      (a) The preservation of land to conserve and enhance natural or scenic resources;

      (b) The protection of streams and stream environment zones, watersheds, viewsheds, natural vegetation and wildlife habitat areas;

      (c) The maintenance of natural and artificially created features that control floods, other than dams;

      (d) The preservation of natural resources and sites that are designated as historic by the Office of Historic Preservation of the State Department of Conservation and Natural Resources; and

      (e) The development of recreational sites.

      (Added to NRS by 1991, 2048; A 1993, 1579; 2001, 940; 2011, 2975)

      NRS 376A.020  Adoption of open-space plan in certain counties. [Effective through September 30, 2029.]

      1.  The board of county commissioners of a county whose population is less than 700,000 may adopt an open-space plan. If an open-space plan is adopted, the plan must provide for:

      (a) The development and use of open-space land for a period of 20 years;

      (b) The financing for the acquisition of open-space land; and

      (c) The maintenance of open-space land acquired pursuant to the open-space plan and the maintenance of any existing open-space land in the county.

      2.  Before the board of county commissioners adopts the open-space plan, the open-space plan must be found by the governing board for regional planning to be in conformance with the comprehensive regional plan adopted pursuant to NRS 278.0282.

      3.  Before the open-space plan is adopted, the board of county commissioners shall:

      (a) Send a copy of the open-space plan to the city council of each incorporated city within the county and request that the city council review and comment on the open-space plan within 60 days after receipt of the open-space plan; and

      (b) Consider and respond to any comments provided by a city council that are received by the board of county commissioners within 90 days after sending the open-space plan to the city council.

      (Added to NRS by 1991, 2048; A 1999, 2130; 2011, 1235)

      NRS 376A.020  Adoption of open-space plan in certain counties. [Effective October 1, 2029.]

      1.  The board of county commissioners of a county whose population is more than 100,000 but less than 700,000, may adopt an open-space plan. If an open-space plan is adopted, the plan must provide for:

      (a) The development and use of open-space land for a period of 20 years;

      (b) The financing for the acquisition of open-space land; and

      (c) The maintenance of open-space land acquired pursuant to the open-space plan and the maintenance of any existing open-space land in the county.

      2.  Before the board of county commissioners adopts the open-space plan, the open-space plan must be found by the governing board for regional planning to be in conformance with the comprehensive regional plan adopted pursuant to NRS 278.0282.

      3.  Before the open-space plan is adopted, the board of county commissioners shall:

      (a) Send a copy of the open-space plan to the city council of each incorporated city within the county and request that the city council review and comment on the open-space plan within 60 days after receipt of the open-space plan; and

      (b) Consider and respond to any comments provided by a city council that are received by the board of county commissioners within 90 days after sending the open-space plan to the city council.

      (Added to NRS by 1991, 2048; A 1999, 2130; 2011, 1235, effective October 1, 2029)

      NRS 376A.030  Authority of board of county commissioners following adoption of open-space plan.

      1.  If an open-space plan is adopted pursuant to NRS 376A.020, the board of county commissioners may:

      (a) Operate, manage, improve and maintain as open space land, any land to which the county holds title, or to which a city within the county holds title if the governing body of the city so requests; and

      (b) Acquire by purchase, contracts of purchase which extend beyond their respective terms of office, by gift, or by any other manner, parcels of land, rights in land or water rights in connection therewith for open-space use in accordance with the open-space plan.

      2.  For the purpose of this section, title is held by the county or the city if the county or the city has the right to acquire a clear title by discharging a fixed encumbrance, whether created by contract, mortgage or deed of trust.

      (Added to NRS by 1991, 2049)

      NRS 376A.035  Special election for NRS 376A.040, 376A.050 and 376A.070 only upon determination by board of county commissioners that emergency exists.

      1.  For the purposes of NRS 376A.040, 376A.050 and 376A.070, a special election may be held only if the board of county commissioners determines, by a unanimous vote, that an emergency exists.

      2.  The determination made by the board is conclusive unless it is shown that the board acted with fraud or a gross abuse of discretion. An action to challenge the determination made by the board must be commenced within 15 days after the board’s determination is final.

      3.  As used in this section, “emergency” means any unexpected occurrence or combination of occurrences which requires immediate action by the board to prevent or mitigate a substantial financial loss to the county or to enable the board to provide an essential service to the residents of the county.

      (Added to NRS by 1993, 1072)

      NRS 376A.040  Imposition, payment and distribution of sales and use tax in certain counties; use of proceeds. [Effective through September 30, 2029.]

      1.  In addition to all other taxes imposed on the revenues from retail sales, a board of county commissioners of a county whose population is less than 700,000 may by ordinance, but not as in a case of emergency, impose a tax at the rate of up to one-quarter of 1 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail, or stored, used or otherwise consumed, in the county, after receiving the approval of a majority of the registered voters of the county voting on the question at a primary, general or special election. The question may be combined with questions submitted pursuant to NRS 376A.050 or 376A.070, or both.

      2.  If a county imposes a sales tax pursuant to this section and NRS 376A.050, the combined additional sales tax must not exceed one-quarter of 1 percent. A tax imposed pursuant to this section applies throughout the county, including incorporated cities in the county.

      3.  Before the election may occur, an open-space plan must be adopted by the board of county commissioners pursuant to NRS 376A.020 and the adopted open-space plan must be endorsed by resolution by the city council of each incorporated city within the county.

      4.  All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid pursuant to this section must be paid to the Department of Taxation in the form of remittances payable to the Department of Taxation. The Department of Taxation shall deposit the payments with the State Treasurer for credit to the Sales and Use Tax Account in the State General Fund.

      5.  The State Controller, acting upon the collection data furnished by the Department of Taxation, shall monthly:

      (a) Transfer from the Sales and Use Tax Account 1.75 percent of all fees, taxes, interest and penalties collected during the preceding month to the appropriate account in the State General Fund as compensation to the State for the cost of collecting the tax.

      (b) Determine for each county an amount of money equal to any fees, taxes, interest and penalties collected in or for that county pursuant to this section during the preceding month, less the amount transferred to the State General Fund pursuant to paragraph (a).

      (c) Transfer the amount determined for each county to the Intergovernmental Fund and remit the money to the county treasurer.

      6.  The money received from the tax imposed pursuant to subsection 5 must be retained by the county, or remitted to a city or general improvement district in the county. The money received by a county, city or general improvement district pursuant to this section must only be used to pay the cost of:

      (a) The acquisition of land in fee simple for development and use as open-space land;

      (b) The acquisition of the development rights of land identified as open-space land;

      (c) The creation of a trust fund for the acquisition of land or development rights of land pursuant to paragraphs (a) and (b);

      (d) The principal and interest on notes, bonds or other obligations issued by the county, city or general improvement district for the acquisition of land or development rights of land pursuant to paragraphs (a) and (b); or

      (e) Any combination of the uses set forth in paragraphs (a) to (d), inclusive.

      7.  The money received from the tax imposed pursuant to this section and any applicable penalty or interest must not be used for any neighborhood or community park or facility.

      8.  Any money used for the purposes described in this section must be used in a manner:

      (a) That is consistent with the provisions of the open-space plan adopted pursuant to NRS 376A.020; and

      (b) That provides an equitable allocation of the money among the county and the incorporated cities within the county.

      (Added to NRS by 1991, 2049; A 1993, 1072; 1999, 2130; 2003, 20th Special Session, 179; 2009, 2087; 2011, 1235)

      NRS 376A.040  Imposition, payment and distribution of sales and use tax in certain counties; use of proceeds. [Effective October 1, 2029.]

      1.  In addition to all other taxes imposed on the revenues from retail sales, a board of county commissioners of a county whose population is 100,000 or more but less than 700,000, may by ordinance, but not as in a case of emergency, impose a tax at the rate of up to one-quarter of 1 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail, or stored, used or otherwise consumed, in the county, after receiving the approval of a majority of the registered voters of the county voting on the question at a primary, general or special election. The question may be combined with questions submitted pursuant to NRS 376A.050 or 376A.070, or both.

      2.  If a county imposes a sales tax pursuant to this section and NRS 376A.050, the combined additional sales tax must not exceed one-quarter of 1 percent. A tax imposed pursuant to this section applies throughout the county, including incorporated cities in the county.

      3.  Before the election may occur, an open-space plan must be adopted by the board of county commissioners pursuant to NRS 376A.020 and the adopted open-space plan must be endorsed by resolution by the city council of each incorporated city within the county.

      4.  All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid pursuant to this section must be paid to the Department of Taxation in the form of remittances payable to the Department of Taxation. The Department of Taxation shall deposit the payments with the State Treasurer for credit to the Sales and Use Tax Account in the State General Fund.

      5.  The State Controller, acting upon the collection data furnished by the Department of Taxation, shall monthly:

      (a) Transfer from the Sales and Use Tax Account 1.75 percent of all fees, taxes, interest and penalties collected during the preceding month to the appropriate account in the State General Fund as compensation to the State for the cost of collecting the tax.

      (b) Determine for each county an amount of money equal to any fees, taxes, interest and penalties collected in or for that county pursuant to this section during the preceding month, less the amount transferred to the State General Fund pursuant to paragraph (a).

      (c) Transfer the amount determined for each county to the Intergovernmental Fund and remit the money to the county treasurer.

      6.  The money received from the tax imposed pursuant to subsection 5 must be retained by the county, or remitted to a city or general improvement district in the county. The money received by a county, city or general improvement district pursuant to this section must only be used to pay the cost of:

      (a) The acquisition of land in fee simple for development and use as open-space land;

      (b) The acquisition of the development rights of land identified as open-space land;

      (c) The creation of a trust fund for the acquisition of land or development rights of land pursuant to paragraphs (a) and (b);

      (d) The principal and interest on notes, bonds or other obligations issued by the county, city or general improvement district for the acquisition of land or development rights of land pursuant to paragraphs (a) and (b); or

      (e) Any combination of the uses set forth in paragraphs (a) to (d), inclusive.

      7.  The money received from the tax imposed pursuant to this section and any applicable penalty or interest must not be used for any neighborhood or community park or facility.

      8.  Any money used for the purposes described in this section must be used in a manner:

      (a) That is consistent with the provisions of the open-space plan adopted pursuant to NRS 376A.020; and

      (b) That provides an equitable allocation of the money among the county and the incorporated cities within the county.

      (Added to NRS by 1991, 2049; A 1993, 1072; 1999, 2130; 2003, 20th Special Session, 179, 180; 2009, 2087, 2088; 2011, 1235, effective October 1, 2029)

      NRS 376A.050  Imposition, payment and distribution of additional sales and use tax in certain counties. [Effective through September 30, 2029.]

      1.  Except as otherwise provided in subsection 2, in addition to all other taxes imposed on the revenues from retail sales, a board of county commissioners in each county whose population is less than 700,000 may by ordinance, but not as in a case of emergency, impose a tax at the rate of up to one-quarter of 1 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail, or stored, used or otherwise consumed, in the county, after receiving the approval of a majority of the registered voters of the county voting on the question at a primary, general or special election. The question may be combined with questions submitted pursuant to NRS 376A.040 or 376A.070, or both.

      2.  If a county imposes a sales tax pursuant to this section and NRS 376A.040, the combined additional sales tax must not exceed one-quarter of 1 percent. A tax imposed pursuant to this section applies throughout the county, including incorporated cities in the county.

      3.  Before the election occurs, an open-space plan must be adopted by the board of county commissioners pursuant to NRS 376A.020 and the adopted open-space plan must be endorsed by resolution by the city council of each incorporated city in the county.

      4.  All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid pursuant to this section must be paid to the Department of Taxation in the form of remittances payable to the Department of Taxation. The Department of Taxation shall deposit the payments with the State Treasurer for credit to the Sales and Use Tax Account in the State General Fund.

      5.  The State Controller, acting upon the collection data furnished by the Department of Taxation, shall monthly:

      (a) Transfer from the Sales and Use Tax Account 1.75 percent of all fees, taxes, interest and penalties collected during the preceding month to the appropriate account in the State General Fund as compensation to the State for the cost of collecting the tax.

      (b) Determine for each county an amount of money equal to any fees, taxes, interest and penalties collected in or for that county pursuant to this section during the preceding month, less the amount transferred to the State General Fund pursuant to paragraph (a).

      (c) Transfer the amount determined for each county to the Intergovernmental Fund and remit the money to the county treasurer.

      (Added to NRS by 1991, 2050; A 1993, 1073; 1999, 2132; 2003, 20th Special Session, 181; 2009, 2089; 2011, 1237)

      NRS 376A.050  Imposition, payment and distribution of additional sales and use tax in certain counties. [Effective October 1, 2029.]

      1.  Except as otherwise provided in subsection 2, in addition to all other taxes imposed on the revenues from retail sales, a board of county commissioners in each county whose population is 100,000 or more but less than 700,000, may by ordinance, but not as in a case of emergency, impose a tax at the rate of up to one-quarter of 1 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail, or stored, used or otherwise consumed, in the county, after receiving the approval of a majority of the registered voters of the county voting on the question at a primary, general or special election. The question may be combined with questions submitted pursuant to NRS 376A.040 or 376A.070, or both.

      2.  If a county imposes a sales tax pursuant to this section and NRS 376A.040, the combined additional sales tax must not exceed one-quarter of 1 percent. A tax imposed pursuant to this section applies throughout the county, including incorporated cities in the county.

      3.  Before the election occurs, an open-space plan must be adopted by the board of county commissioners pursuant to NRS 376A.020 and the adopted open-space plan must be endorsed by resolution by the city council of each incorporated city in the county.

      4.  All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid pursuant to this section must be paid to the Department of Taxation in the form of remittances payable to the Department of Taxation. The Department of Taxation shall deposit the payments with the State Treasurer for credit to the Sales and Use Tax Account in the State General Fund. The State Controller, acting upon the collection data furnished by the Department of Taxation, shall monthly:

      (a) Transfer from the Sales and Use Tax Account 1.75 percent of all fees, taxes, interest and penalties collected during the preceding month to the appropriate account in the State General Fund as compensation to the State for the cost of collecting the tax.

      (b) Determine for each county an amount of money equal to any fees, taxes, interest and penalties collected in or for that county pursuant to this section during the preceding month, less the amount transferred to the State General Fund pursuant to paragraph (a).

      (c) Transfer the amount determined for each county to the Intergovernmental Fund and remit the money to the county treasurer.

      (Added to NRS by 1991, 2050; A 1993, 1073; 1999, 2132; 2003, 20th Special Session, 181; 2009, 2089, 2090; 2011, 1237, effective October 1, 2029)

      NRS 376A.060  Mandatory provisions of ordinance imposing sales and use tax.  Any ordinance enacted pursuant to NRS 376A.040 or 376A.050 must include:

      1.  Provisions substantially identical to those contained in chapter 374 of NRS, insofar as applicable.

      2.  A provision that all amendments to chapter 374 of NRS after the date of enactment of the ordinance, not inconsistent with the chapter, automatically become a part of the ordinance imposing the tax.

      3.  A provision that specifies the date on which the tax is first imposed or on which any change in the rate of the tax becomes effective, which must be the first day of the first calendar quarter that begins at least 120 days after the effective date of the ordinance.

      (Added to NRS by 1991, 2051; A 2003, 2382; 2005, 1778)

      NRS 376A.070  Imposition in certain counties of ad valorem tax on property; increase in allowed revenue for county. [Effective through September 30, 2029.]

      1.  The board of county commissioners in a county whose population is less than 700,000 may levy an ad valorem tax at the rate of up to 1 cent on each $100 of assessed valuation upon all taxable property in the county after receiving the approval of a majority of the registered voters of the county voting on the question at a primary, general or special election. The question may be combined with questions submitted pursuant to NRS 376A.040 or 376A.050, or both. A tax imposed pursuant to this section applies throughout the county, including incorporated cities in the county.

      2.  The Department of Taxation shall add an amount equal to the rate of any tax imposed pursuant to this section multiplied by the total assessed valuation of the county to the allowed revenue from taxes ad valorem of the county.

      3.  Before the tax is imposed, an open-space plan must be adopted by the board of county commissioners pursuant to NRS 376A.020 and the adopted open-space plan must be endorsed by resolution by the city council of each incorporated city within the county.

      (Added to NRS by 1991, 2051; A 1993, 1074; 1999, 2132; 2003, 20th Special Session, 182; 2011, 1237)

      NRS 376A.070  Imposition in certain counties of ad valorem tax on property; increase in allowed revenue for county. [Effective October 1, 2029.]

      1.  The board of county commissioners in a county whose population is 100,000 or more but less than 700,000, may levy an ad valorem tax at the rate of up to 1 cent on each $100 of assessed valuation upon all taxable property in the county after receiving the approval of a majority of the registered voters of the county voting on the question at a primary, general or special election. The question may be combined with questions submitted pursuant to NRS 376A.040 or 376A.050, or both. A tax imposed pursuant to this section applies throughout the county, including incorporated cities in the county.

      2.  The Department of Taxation shall add an amount equal to the rate of any tax imposed pursuant to this section multiplied by the total assessed valuation of the county to the allowed revenue from taxes ad valorem of the county.

      3.  Before the tax is imposed, an open-space plan must be adopted by the board of county commissioners pursuant to NRS 376A.020 and the adopted open-space plan must be endorsed by resolution by the city council of each incorporated city within the county.

      (Added to NRS by 1991, 2051; A 1993, 1074; 1999, 2132; 2003, 20th Special Session, 182; 2011, 1237, effective October 1, 2029)

      NRS 376A.080  Use of proceeds of tax imposed pursuant to NRS 376A.050 or 376A.070.

      1.  The money received from any tax imposed pursuant to NRS 376A.050 or 376A.070 and any applicable penalty or interest must be retained by the county, or remitted to a city or general improvement district in the county, and used as provided in this section.

      2.  The money received by a county, city or general improvement district pursuant to NRS 376A.050 and 376A.070 must only be used to pay the cost of:

      (a) Planning the acquisition and other administrative acts relating to the acquisition of open-space land; and

      (b) The operation and maintenance of open-space land.

      3.  The money received from the tax imposed pursuant to NRS 376A.050 and 376A.070 and any applicable penalty or interest must not be used for any neighborhood or community park or facility.

      4.  Any money used for the purposes described in this section must be used in a manner:

      (a) That is consistent with the provisions of the open-space plan adopted pursuant to NRS 376A.020; and

      (b) That provides an equitable allocation of the money among the county and the incorporated cities within the county.

      (Added to NRS by 1991, 2051)