reglab/housing_qa huggingface dataset:
NV Rev Stat § 354.598155 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.598155 - Special ad valorem capital projects fund.

  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 For the purpose of determining the length of time a deposit of money has been retained in the fund, all money withdrawn from the fund shall be deemed to be taken on a first-in, first-out basis.  4.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)
NV Rev Stat § 354.59818 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.59818 - Limitation upon revenue from taxes ad valorem: Levy of additional tax ad valorem for operation of regional facility without approval of voters.

  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)
NV Rev Stat § 354.59819 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.59819 - Separate fund for revenue used for operation of regional facility.

  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)
NV Rev Stat § 354.5982 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.5982 - Limitation upon revenue from taxes ad valorem: Authority to exceed pursuant to vote of people; addition of imposed costs.

  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 second Tuesday after the first Monday in June of an odd-numbered year, whether or not the local government also holds a general city election on that date.  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; 2015, 1886)
NV Rev Stat § 354.59821 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.59821 - Limitation upon revenue from taxes ad valorem: Forms for submission of ballot question and examples of previous questions to be provided by Committee on Local Government Finance.

  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)
NV Rev Stat § 354.59874 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.59874 - Adjustment of allowed revenue from taxes ad valorem upon assumption by local government of function or provision of service previously performed by another local government pursuant to agreement between local governments.

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)
NV Rev Stat § 354.598743 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.598743 - Adjustment of allowed revenue from taxes ad valorem upon assumption by local government of function previously performed by another local government that no longer exists.

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)
NV Rev Stat § 354.59875 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.59875 - Calculation and imposition of common levy for unincorporated town; preparation and availability of document showing services provided.

  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)
NV Rev Stat § 354.59881 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.59881 - Limitations on fees applicable to public utilities: Definitions.

As used in NRS 354.59881 to 354.59889, inclusive, unless the context otherwise requires, the words and terms defined in NRS 354.598812 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; 2007, 1383)
NV Rev Stat § 354.598812 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.598812 - Limitations on fees applicable to public utilities: "Customer" defined.

Customer does not include any customer of a provider of a telecommunication service other than a retail customer.  (Added to NRS by 1997, 2741)
NV Rev Stat § 354.598813 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.598813 - Limitations on fees applicable to public utilities: "Delinquent amount" defined.

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)
NV Rev Stat § 354.598814 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.598814 - Limitations on fees applicable to public utilities: "Fee" defined.

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 any charge paid pursuant to the provisions of NRS 709.110, 709.230 or 709.270.  (Added to NRS by 1997, 2741; A 2007, 1383)
NV Rev Stat § 354.598815 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.598815 - Limitations on fees applicable to public utilities: "Jurisdiction" defined.

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)
NV Rev Stat § 354.598816 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.598816 - Limitations on fees applicable to public utilities: "Personal wireless service" defined.

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)
NV Rev Stat § 354.5988165 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.5988165 - Limitations on fees applicable to public utilities: "Place of primary use" defined.

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)
NV Rev Stat § 354.598817 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.598817 - Limitations on fees applicable to public utilities: "Public utility" defined.

  1. "Public utility" includes a person or local government that:  (a) Provides electric energy or gas, regardless of whether the person or local government is subject to regulation by the Public Utilities Commission of Nevada, except that the term "public utility" does not include a person who is subject to the provisions of NRS 590.465 to 590.645, inclusive;  (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. The term does not include a video service provider, as defined in NRS 711.151.  (Added to NRS by 1997, 2742; A 1999, 603, 604; 2007, 591, 1384)
NV Rev Stat § 354.598818 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.598818 - Limitations on fees applicable to public utilities: "Revenue" defined.

Revenue does not include:  1. Any proceeds from the interstate sale of natural gas to:  (a) A provider of electric energy that holds a certificate of public convenience and necessity issued by the Public Utilities Commission of Nevada; or  (b) A wholesale provider of electric energy; or  2. Any revenue of a provider of a telecommunication service other than intrastate revenue that the provider collects from retail customers.  (Added to NRS by 1997, 2742; A 1999, 603, 604; 2007, 1384; 2011, 890)
NV Rev Stat § 354.59883 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.59883 - Limitations on fees applicable to public utilities: Adoption of ordinance imposing or increasing fee prohibited under certain circumstances.

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)
NV Rev Stat § 354.59885 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.59885 - Limitations on fees applicable to public utilities: Submission of certain information by public utility before commencement of service; quarterly statements of revenue required; identification of customers provided to public utility; information included in bill.

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,  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)