reglab/housing_qa huggingface dataset:
NV Rev Stat § 278B.240 (2021)
2021 Nevada Revised Statutes|Chapter 278B - Impact Fees for New Development|NRS 278B.240 - Credits against impact fees; reimbursement of school district for certain costs.

  1. If an owner is required by a local government, as a condition of the approval of the development, to construct or dedicate, or both, a portion of the off-site facilities for which impact fees other than for a park project are imposed, the off-site facilities must be credited against those impact fees.  2. If a school district is required by a local government to construct or dedicate, or both, a portion of the off-site facilities for which impact fees are imposed, the local government shall, upon the request of the school district, reimburse or enter into an agreement to reimburse the school district for the cost of the off-site facilities constructed or dedicated, or both, minus the cost of the off-site facilities immediately adjacent to or providing connection to the school development which would be required by local ordinance in the absence of an ordinance authorizing impact fees.  3. If an owner is required by a local government to:  (a) Pay a residential construction tax pursuant to NRS 278.4983;  (b) Dedicate land pursuant to NRS 278.4979 or otherwise dedicate or improve land, or both, for use as a park; or   (c) Construct or dedicate a portion of the off-site facilities for which impact fees for a park project are imposed,   the owner is entitled to a credit against the impact fee imposed for the park project for the amount of the residential construction tax paid, the fair market value of the land dedicated, the cost of any improvements to the dedicated land or the cost of the off-site facilities dedicated or constructed, as applicable.  (Added to NRS by 1989, 842; A 1995, 2691; 2001, 844)
NV Rev Stat § 278B.250 (2021)
2021 Nevada Revised Statutes|Chapter 278B - Impact Fees for New Development|NRS 278B.250 - Conditions upon collection of impact fee.

An impact fee must not be collected unless:  1. Collection is made to pay for a capital improvement or facility expansion which has been identified in the capital improvements plan;  2. The local government agrees to reserve capacity to serve future development and the owner and the local government enter into a written agreement to do so; or  3. The local government agrees that the owner of a new development may construct or finance the capital improvements or facility expansions and:  (a) The costs incurred or money advanced will be credited against the impact fees otherwise due from the new development; or  (b) It will reimburse the owner for those costs from the impact fees paid from other developments which will use those capital improvements or facility expansions.  (Added to NRS by 1989, 842)
NV Rev Stat § 278B.260 (2021)
2021 Nevada Revised Statutes|Chapter 278B - Impact Fees for New Development|NRS 278B.260 - Refund of impact fee.

  1. The local government shall, upon the request of an owner of real property for which an impact fee has been collected, refund the impact fee and any interest and income earned on the impact fee by the local government, if:  (a) After collecting the fee the local government did not begin construction of the capital improvement or facility expansion for which the fee was collected within 5 years after collecting the fee; or  (b) The fee, or any portion thereof, was not spent for the purpose for which it was collected within 10 years after the date on which it was collected.  2. The local government shall, upon the completion of the capital improvement or facility expansion identified in the capital improvements plan or upon expenditure of fees collected from a development, recalculate the impact fee for that development by using the actual costs of the capital improvement or facility expansion or the actual costs of those capital improvements or facility expansions completed and engineering estimates of those capital improvements or facility expansions to be completed within the service area.  3. If the impact fee based on the cost or recalculated cost is less than the impact fee paid, the local government shall refund:  (a) The difference if the actual costs are known; or  (b) The difference if it exceeds the impact fee paid by more than 10 percent, if estimates are used,  and any interest and income earned by the local government on the amount of money refunded.  4. The local government shall refund any impact fee or part thereof, and any interest and income earned by the local government on the amount of money refunded, if it is not spent within 10 years after the date of payment.  5. Each refund must be paid to the owner of the property on record at the time the refund is paid. If a local government paid the impact fee, the refund must be paid to that local government.  6. Any limitation of time established by this section is suspended for any period, not to exceed 1 year, during which this State or the Federal Government takes any action to protect the environment or an endangered species which prohibits, stops or delays the construction of the capital improvement or facility expansion for which an impact fee was collected.  (Added to NRS by 1989, 844; A 1991, 298)
NV Rev Stat § 278B.270 (2021)
2021 Nevada Revised Statutes|Chapter 278B - Impact Fees for New Development|NRS 278B.270 - Collection of additional impact fees.

After the collection of the impact fee no additional impact fees may be collected for the same service unit. If the number of service units increases, the impact fee must be limited to the amount which is attributable to the additional service units.  (Added to NRS by 1989, 842)
NV Rev Stat § 278B.280 (2021)
2021 Nevada Revised Statutes|Chapter 278B - Impact Fees for New Development|NRS 278B.280 - Prohibited uses of impact fees.

Impact fees must not be used for:  1. The construction, acquisition or expansion of public facilities or assets other than capital improvements or facility expansions which are included in the capital improvements plan.  2. The repair, operation or maintenance of existing or new capital improvements or facility expansions.  3. The upgrading, expansion or replacement of existing capital improvements or facilities to serve existing development to meet more stringent safety, environmental or regulatory standards.  4. The upgrading, expansion or replacement of existing capital improvements or facilities to provide better service to existing development.  5. The administrative and operating costs of the local government.  6. Except as otherwise provided in NRS 278B.220, the payments of principal and interest or other finance charges on bonds or other indebtedness.  (Added to NRS by 1989, 841)
NV Rev Stat § 278B.290 (2021)
2021 Nevada Revised Statutes|Chapter 278B - Impact Fees for New Development|NRS 278B.290 - Periodic review of capital improvements plan; public hearing to discuss revision; notice of hearing.

  1. Each local government which imposes an impact fee shall review and may revise the land use assumptions and capital improvements plan at least once every 3 years. The 3-year period begins upon the adoption of the capital improvements plan by the local government.  2. Upon the completion of the revised capital improvements plan, the local government shall set a time at least 20 days thereafter and place for a public hearing to discuss and review the revision of the plan and whether the revised plan should be adopted.  3. The notice must be given:  (a) By publication of a copy of the notice at least once a week for 2 weeks in a newspaper of general circulation in the jurisdiction of the local government.  (b) By posting a copy of the notice at the principal office of the local government and at least three other separate, prominent places within the jurisdiction of the local government.  4. Proof of publication must be by affidavit of the publisher.  5. Proof of posting must be by affidavit of the clerk or any deputy posting the notice.  6. The notice must contain:  (a) The time, date and location of the hearing;  (b) A statement that the purpose of the hearing is to consider the revision of the land use assumptions, capital improvements plan and the imposition of an impact fee;  (c) A map of the service area for which the revision is being prepared; and  (d) A statement that any person may appear at the hearing and present evidence for or against the revision.  (Added to NRS by 1989, 845; A 1995, 2691)
NV Rev Stat § 278B.300 (2021)
2021 Nevada Revised Statutes|Chapter 278B - Impact Fees for New Development|NRS 278B.300 - Adoption of revised capital improvements plan.

The governing body of the local government shall approve or disapprove the adoption of the revised capital improvements plan, the land use assumptions and the imposition of an impact fee within 30 days after the public hearing.  (Added to NRS by 1989, 845)
NV Rev Stat § 278B.310 (2021)
2021 Nevada Revised Statutes|Chapter 278B - Impact Fees for New Development|NRS 278B.310 - Development entitled to services and use of facilities upon payment of impact fee.

Any new development for which an impact fee has been paid is entitled to:  1. The permanent use and benefit of the facilities for which the fee was imposed; and  2. Receive immediate service from any existing facility with actual capacity to serve the new service units.  (Added to NRS by 1989, 842)
NV Rev Stat § 278B.320 (2021)
2021 Nevada Revised Statutes|Chapter 278B - Impact Fees for New Development|NRS 278B.320 - Seller of property to provide buyer with notice of impact fee; contents of notice; liability of seller.

  1. The seller of any property who has actual or constructive notice of the imposition or pending imposition of an impact fee on that property which has not been paid in full shall give written notice of the fee to the buyer before the property is conveyed.  2. The notice must contain:  (a) The amount of the impact fee which has not yet been paid, if it has been imposed at the time the notice is given; and  (b) The name of the local government which imposed or will impose the impact fee.  3. If the seller fails to give the notice required pursuant to this section, the seller is liable to the buyer for any amount of the impact fee which becomes payable on the property after the conveyance.  (Added to NRS by 1989, 845)
NV Rev Stat § 278B.330 (2021)
2021 Nevada Revised Statutes|Chapter 278B - Impact Fees for New Development|NRS 278B.330 - Limitation on time for judicial review of final action, decision or order.

No action or proceeding may be commenced for the purpose of seeking judicial relief or review from or with respect to any final action, decision or order of any committee or other governing body authorized by this chapter unless the action or proceeding is commenced within 25 days after the date of filing of notice of the final action, decision or order with the clerk or secretary of the committee or governing body.  (Added to NRS by 1991, 49)
NV Rev Stat § 278C.010 (2021)
2021 Nevada Revised Statutes|Chapter 278C - Tax Increment Areas|NRS 278C.010 - Definitions.

Except as otherwise provided in this chapter or where the context otherwise requires, terms used or referred to in this chapter are as defined in the County Bond Law, insofar as they apply to counties, and the City Bond Law, insofar as they apply to cities, and except as otherwise provided in those laws, as defined in the Local Government Securities Law, but the definitions provided in this chapter, except where the context otherwise requires, govern the construction of this chapter.  (Added to NRS by 2005, 1757)
NV Rev Stat § 278C.015 (2021)
2021 Nevada Revised Statutes|Chapter 278C - Tax Increment Areas|NRS 278C.015 - "Bond requirements" defined.

Bond requirements means the principal of, any prior redemption premiums due in connection with and the interest on, or other amounts due in connection with, the designated bonds or other securities, advances, loans or indebtedness.  (Added to NRS by 2017, 3812)
NV Rev Stat § 278C.020 (2021)
2021 Nevada Revised Statutes|Chapter 278C - Tax Increment Areas|NRS 278C.020 - "Clerk" defined.

Clerk means the county clerk or city clerk, as appropriate.  (Added to NRS by 2005, 1757)
NV Rev Stat § 278C.030 (2021)
2021 Nevada Revised Statutes|Chapter 278C - Tax Increment Areas|NRS 278C.030 - "Cost of the undertaking" defined.

Cost of the undertaking or any phrase of similar import, means the "cost of any project" as the latter phrase is defined in the Local Government Securities Law.  (Added to NRS by 2005, 1757)
NV Rev Stat § 278C.040 (2021)
2021 Nevada Revised Statutes|Chapter 278C - Tax Increment Areas|NRS 278C.040 - "County" defined.

County means any county in this State.  (Added to NRS by 2005, 1757)
NV Rev Stat § 278C.050 (2021)
2021 Nevada Revised Statutes|Chapter 278C - Tax Increment Areas|NRS 278C.050 - "Engineer" defined.

Engineer means the municipal engineer or firm of engineers employed by the municipality in connection with any undertaking, any project or the exercise of any power authorized in this chapter.  (Added to NRS by 2005, 1757)
NV Rev Stat § 278C.060 (2021)
2021 Nevada Revised Statutes|Chapter 278C - Tax Increment Areas|NRS 278C.060 - "Governing body" defined.

Governing body means the board of county commissioners, the board of supervisors, the city council or the board of commissioners, as appropriate.  (Added to NRS by 2005, 1757)
NV Rev Stat § 278C.070 (2021)
2021 Nevada Revised Statutes|Chapter 278C - Tax Increment Areas|NRS 278C.070 - "Municipality" defined.

Municipality means any county or city in this State.  (Added to NRS by 2005, 1757)
NV Rev Stat § 278C.075 (2021)
2021 Nevada Revised Statutes|Chapter 278C - Tax Increment Areas|NRS 278C.075 - "Natural resources project" defined.

Natural resources project means:  1. A drainage and flood control project;  2. A sewerage project;  3. A wastewater project; or  4. A water project.  (Added to NRS by 2015, 29th Special Session, 42)
NV Rev Stat § 278C.080 (2021)
2021 Nevada Revised Statutes|Chapter 278C - Tax Increment Areas|NRS 278C.080 - "Newspaper" defined.

Newspaper means a newspaper printed in the English language at least once each calendar week of general circulation in the municipality.  (Added to NRS by 2005, 1757)
NV Rev Stat § 278C.090 (2021)
2021 Nevada Revised Statutes|Chapter 278C - Tax Increment Areas|NRS 278C.090 - "Posting" defined.

Posting means posting in three public places at or near the site of the undertaking or any project designated at least 20 days before the designated hearing or other time or event.  (Added to NRS by 2005, 1757)
NV Rev Stat § 278C.100 (2021)
2021 Nevada Revised Statutes|Chapter 278C - Tax Increment Areas|NRS 278C.100 - "Publication" and "publish" defined.

Publication or "publish" means publication in at least one newspaper, except as otherwise expressly provided or necessarily implied in this chapter, at least once a week for 3 consecutive weeks by three weekly insertions, the first publication being at least 15 days before the designated time or event.  (Added to NRS by 2005, 1757)
NV Rev Stat § 278C.105 (2021)
2021 Nevada Revised Statutes|Chapter 278C - Tax Increment Areas|NRS 278C.105 - "Rail project" defined.

Rail project means any railroad, railroad tracks, rail spurs and any structures or facilities necessary for freight rail service provided by a regional transportation commission pursuant to NRS 277A.283, including, without limitation, equipment, terminals, stations, platforms and other facilities necessary, useful or desirable for such a project and all property, easements, rights-of-way and other rights or interests incidental to the project.  (Added to NRS by 2015, 29th Special Session, 42; A 2017, 3812)
NV Rev Stat § 278C.110 (2021)
2021 Nevada Revised Statutes|Chapter 278C - Tax Increment Areas|NRS 278C.110 - "Specially benefited zone" defined.

Specially benefited zone means an area which is specially benefited by an undertaking under this chapter.  (Added to NRS by 2005, 1758)
NV Rev Stat § 278C.120 (2021)
2021 Nevada Revised Statutes|Chapter 278C - Tax Increment Areas|NRS 278C.120 - "Tax increment account" defined.

Tax increment account means a special account created pursuant to NRS 278C.220.  (Added to NRS by 2005, 1758)
NV Rev Stat § 278C.130 (2021)
2021 Nevada Revised Statutes|Chapter 278C - Tax Increment Areas|NRS 278C.130 - "Tax increment area" defined.

Tax increment area means the area:  1. Whose boundaries are coterminous with those of a specially benefited zone established as provided in NRS 278C.150;  2. Specially benefited by an undertaking under this chapter;  3. Designated by ordinance as provided in NRS 278C.220; and  4. In which is located:  (a) The taxable property the assessed valuation of which is the basis for the allocation of tax proceeds to the tax increment account pursuant to paragraph (a) of subsection 1 of NRS 278C.250; and  (b) If the undertaking is a natural resources project or a rail project for which the municipality has received approval from the Interim Finance Committee pursuant to NRS 278C.157:  (1) The persons from which the tax on the sale or use of tangible personal property is the basis for the allocation of tax proceeds to the tax increment account pursuant to paragraph (b) of subsection 1 of NRS 278C.250; and  (2) The employers from which the tax imposed pursuant to NRS 363A.130 and 363B.110 is the basis for the allocation of tax proceeds to the tax increment account pursuant to paragraph (c) of subsection 1 of NRS 278C.250.  (Added to NRS by 2005, 1758; A 2015, 3198; 2015, 29th Special Session, 42)
NV Rev Stat § 278C.140 (2021)
2021 Nevada Revised Statutes|Chapter 278C - Tax Increment Areas|NRS 278C.140 - "Undertaking" defined.

Undertaking means any enterprise to acquire, improve or equip, or any combination thereof:  1. In the case of counties:  (a) A drainage and flood control project, as defined in NRS 244A.027;  (b) An overpass project, as defined in NRS 244A.037;  (c) A sewerage project, as defined in NRS 244A.0505;  (d) A street project, as defined in NRS 244A.053;  (e) An underpass project, as defined in NRS 244A.055; or  (f) A water project, as defined in NRS 244A.056.  2. In the case of cities:  (a) A drainage project or flood control project, as defined in NRS 268.682;  (b) An overpass project, as defined in NRS 268.700;  (c) A sewerage project, as defined in NRS 268.714;  (d) A street project, as defined in NRS 268.722;  (e) An underpass project, as defined in NRS 268.726; or  (f) A water project, as defined in NRS 268.728.  3. In the case of a city with respect to any tax increment area created pursuant to a cooperative agreement between the city and the Nevada System of Higher Education pursuant to NRS 278C.155, in addition to the projects described in subsection 2:  (a) A project for any other infrastructure necessary or desirable for the principal campus of the Nevada State College that is approved by the Board of Regents of the University of Nevada; or  (b) An educational facility or other capital project for the principal campus of the Nevada State College that is owned by the Nevada System of Higher Education and approved by the Board of Regents of the University of Nevada.  4. In the case of a county or city with respect to any tax increment area created by an ordinance adopted pursuant to NRS 278C.157, in addition to the projects described in subsections 1 and 2:  (a) A natural resources project; or  (b) A rail project.  (Added to NRS by 2005, 1758; A 2007, 2462; 2015, 29th Special Session, 43)
NV Rev Stat § 278C.150 (2021)
2021 Nevada Revised Statutes|Chapter 278C - Tax Increment Areas|NRS 278C.150 - Designation of area; creation of special account; authority to contract with property owner for reimbursement of owner’s costs; certain property to be excluded from area.

  1. Except as otherwise provided in subsections 2, 3 and 4, the governing body of a municipality, on the behalf and in the name of the municipality, may designate a tax increment area comprising any specially benefited zone within the municipality designated for the purpose of creating a special account for the payment of bonds or securities issued or loans, money advanced or indebtedness incurred to defray the cost of an undertaking, including, without limitation, the condemnation of property for an undertaking, as supplemented by the Local Government Securities Law, except as otherwise provided in this chapter. The governing body of a municipality, on behalf and in the name of the municipality, may enter into a contract with any property owner in a tax increment area agreeing to pay tax increment revenues from the tax increment account created by NRS 278C.250 to such property owner for costs incurred by such owner in connection with an undertaking. Such a contract constitutes an indebtedness of the municipality for the purposes of this chapter but is not a security for the purposes of NRS 278C.280.  2. The right-of-way property of a railroad company that is under the jurisdiction of the Surface Transportation Board must not be included in a tax increment area unless the inclusion of the property is mutually agreed upon by the governing body and the railroad company.  3. A tax increment area may not include a property that is, at the time the boundaries of the tax increment area are created, included within a redevelopment area previously established pursuant to the laws of this State.  4. The taxable property of a tax increment area must not be included in any subsequently created tax increment area until at least 50 years after the effective date of creation of the first tax increment area in which the property was included.  (Added to NRS by 2005, 1758; A 2015, 3199; 2017, 3812)