reglab/housing_qa huggingface dataset:
NV Rev Stat § 387.317 (2021)
2021 Nevada Revised Statutes|Chapter 387 - Financial Support of School System|NRS 387.317 - Rejection of order by county auditor; return of order with endorsed statement for rejection.

If a county auditor refuses to allow any order of the board of trustees for the payment of school district moneys, in whole or in part, the county auditor shall immediately return such order to the board with a statement of, and his or her reasons for, rejection endorsed on the order.  (Added to NRS by 1961, 41)
NV Rev Stat § 387.319 (2021)
2021 Nevada Revised Statutes|Chapter 387 - Financial Support of School System|NRS 387.319 - Authorized travel by trustee: Payment of travel and subsistence; claims.

  1. Any travel by trustees of the school district, other than as provided for in NRS 386.290, required for the transaction of official business of the school district shall first be authorized by the board of trustees. When such travel is authorized, trustees of the school district shall receive the travel expenses and per diem allowances provided for state officers and employees generally.  2. Claims for travel expenses and per diem allowances authorized in subsection 1 shall be presented and allowed as provided by law for other claims against the school district.  (Added to NRS by 1963, 608; A 2007, 602)
NV Rev Stat § 387.320 (2021)
2021 Nevada Revised Statutes|Chapter 387 - Financial Support of School System|NRS 387.320 - Quarterly publication of expenditures of school district.

  1. During each quarter of each school year, the clerk of the board of trustees of a county school district shall cause to be published a list of expenditures of the county school district made during the previous quarter school year. The published list of expenditures shall be in the form prescribed by the Superintendent of Public Instruction.  2. The publication required by subsection 1 shall be printed in some newspaper published and of general circulation in the county the boundaries of which are conterminous with the boundaries of the county school district.  3. The newspaper described in subsection 2 must possess the qualifications prescribed in chapter 238 of NRS.  4. If no qualified newspaper is published within a county, then the required publication shall be printed in some qualified newspaper printed in the State of Nevada and having a general circulation within the county.  [153:32:1956] — (NRS A 1957, 189; 1971, 523; 1979, 1591)
NV Rev Stat § 387.325 (2021)
2021 Nevada Revised Statutes|Chapter 387 - Financial Support of School System|NRS 387.325 - Limitation of actions on bills incurred by trustees.

No action can be maintained against any board of trustees upon any bill not presented for payment to the board of trustees within 6 months of the time when the bill was incurred.  [154:32:1956]
NV Rev Stat § 387.328 (2021)
2021 Nevada Revised Statutes|Chapter 387 - Financial Support of School System|NRS 387.328 - Establishment; purposes; accumulation of money for specified period; source; reversion prohibited; pledge of proceeds for payment on bonds.

  1. The board of trustees of each school district shall establish a fund for capital projects for the purposes set forth in subsection 1 of NRS 387.335. The money in the fund for capital projects may be transferred to the debt service fund to pay the cost of the school district’s debt service.  2. The board of trustees may accumulate money in the fund for capital projects for a period not to exceed 20 years.  3. That portion of the governmental services tax whose allocation to the school district pursuant to NRS 482.181 is based on the amount of the property tax levy attributable to its debt service must be deposited in the county treasury to the credit of the fund established under subsection 1 or the school district’s debt service fund.  4. No money in the fund for capital projects at the end of the fiscal year may revert to the county school district fund, nor may the money be a surplus for any other purpose than those specified in subsection 1.  5. The proceeds of the taxes deposited in the fund for capital projects pursuant to NRS 244.3354, 268.0962, 375.070, 377C.110 and 387.3288 and, in a county whose population is 100,000 or more but less than 700,000, the portion of the governmental services tax whose allocation to the school district pursuant to NRS 482.181 is based on the amount of the property tax levy attributable to its debt service may be pledged to the payment of the principal and interest on bonds or other obligations issued for one or more of the purposes set forth in NRS 387.335. The proceeds of such taxes so pledged may be treated as pledged revenues for the purposes of subsection 3 of NRS 350.020, and the board of trustees of a school district may issue bonds for those purposes in accordance with the provisions of chapter 350 of NRS.  [147:32:1956] — (NRS A 1971, 522; 1979, 1590; 1981, 1545; 1983, 1635; 1985, 143; 1987, 1320; 1993, 110; 1997, 2454; 2001, 306; 2001 Special Session, 140, 159; 2013, 2800)
NV Rev Stat § 387.3286 (2021)
2021 Nevada Revised Statutes|Chapter 387 - Financial Support of School System|NRS 387.3286 - Tax for fund for capital projects: Forms for submission of ballot question; examples.

  1. The Committee on Local Government Finance shall annually provide to each county clerk and district attorney:  (a) Forms for submitting a ballot question to the registered voters of a county for the imposition of an additional property tax pursuant to NRS 387.3285; and  (b) Examples of past ballot questions for the imposition of an additional property tax.  2. The county clerk or district attorney may make these forms and examples available to the general public.  (Added to NRS by 1999, 1084)
NV Rev Stat § 387.3287 (2021)
2021 Nevada Revised Statutes|Chapter 387 - Financial Support of School System|NRS 387.3287 - Tax for account for replacement of capital assets or construction of new buildings for schools to accommodate community growth.

  1. Except as otherwise provided in subsections 4 and 5, upon the approval of a majority of the registered voters of a county voting upon the question, the board of county commissioners in each county may levy a separate tax pursuant to the provisions and subject to the limitations of NRS 387.3285.  2. Money raised pursuant to this section must be deposited in the county treasury to the credit of the fund for capital projects and must be maintained in a separate budgetary account for the replacement of capital assets. All interest and income earned on the money in the account must be credited to the account. Except as otherwise provided in subsection 3, money in the account must only be expended for the renovation or replacement of depreciating capital assets of the county school district.  3. Money raised pursuant to this section may be expended for the construction of new buildings for schools to accommodate community growth if the expenditure is approved by a majority of the registered voters of the county voting upon the question. An expenditure proposed pursuant to the provisions of this subsection must be submitted as a separate question to the voters on the ballot at a primary, general or special election.  4. The replacement value of the capital assets of a county school district must be determined by the board of trustees of the county school district before any property tax is levied pursuant to subsection 1. The replacement value may be redetermined before July 1 of each year to become effective for the purposes of this section on the first day of the next fiscal year.   5. The property tax authorized in subsection 1 may not be imposed or collected if the account for the replacement of capital assets contains revenue in an amount equal to or more than 30 percent of the replacement value of the capital assets of the county school district.  (Added to NRS by 1989, 680; A 1999, 1085)
NV Rev Stat § 387.3288 (2021)
2021 Nevada Revised Statutes|Chapter 387 - Financial Support of School System|NRS 387.3288 - Authorization for board of county commissioners in certain counties to levy additional property tax for deposit in fund for capital projects; deadline prescribed.

  1. On or before January 1, 2014, the board of county commissioners of each county whose population is 100,000 or more but less than 700,000 may, in addition to any other taxes levied in accordance with this chapter, levy an ad valorem tax of 5 cents on each $100 of assessed valuation of taxable property within the county for the capital projects of the school district. Any such levy must be approved by a two-thirds majority of the members of the board.  2. Any money collected pursuant to this section must be deposited in the county treasury to the credit of the fund for capital projects established pursuant to NRS 387.328, to be held and expended in the same manner as other money deposited in that fund.  3. The rate of any tax levied pursuant to subsection 1 must not be included in the total ad valorem tax levy for the purposes of the application of the limitation in NRS 361.453.  (Added to NRS by 2013, 2800)
NV Rev Stat § 387.329 (2021)
2021 Nevada Revised Statutes|Chapter 387 - Financial Support of School System|NRS 387.329 - Definitions.

As used in NRS 387.331:  1. "Apartment house" means a building arranged in several suites of connecting rooms, each suite designed for independent housekeeping, but with certain typical mechanical conveniences, such as air-conditioning, heat, light or elevator services shared in common by all families occupying the building.  2. "Lot for a mobile home" means any area or tract of land designated, designed or used for the occupancy of a mobile home. A "mobile home" is a vehicle without motive power designed or equipped for living purposes and to carry property or passengers wholly on its own structure and to be drawn by a motor vehicle.  3. "Residential dwelling unit" means a building or a portion of a building planned, designed or used as a residence for one family only, living independently of other families or persons, and having its own bathroom and housekeeping facilities included in the unit.  (Added to NRS by 1979, 1287)
NV Rev Stat § 387.331 (2021)
2021 Nevada Revised Statutes|Chapter 387 - Financial Support of School System|NRS 387.331 - Imposition of tax in school district whose population is less than 55,000; limitation on amount; deposit of proceeds.

  1. The tax on residential construction authorized by this section is a specified amount which must be the same for each:  (a) Lot for a mobile home;  (b) Residential dwelling unit; and  (c) Suite in an apartment house,  imposed on the privilege of constructing apartment houses and residential dwelling units and developing lots for mobile homes.  2. The board of trustees of any school district whose population is less than 55,000 may request that the board of county commissioners of the county in which the school district is located impose a tax on residential construction in the school district to construct, remodel and make additions to school buildings. Whenever the board of trustees takes that action, it shall notify the board of county commissioners and shall specify the areas of the county to be served by the buildings to be erected or enlarged.  3. If the board of county commissioners decides that the tax should be imposed, it shall notify the Nevada Tax Commission. If the Commission approves, the board of county commissioners may then impose the tax, whose specified amount must not exceed $1,600.  4. The board shall collect the tax so imposed, in the areas of the county to which it applies, and may require that administrative costs, not to exceed 1 percent, be paid from the amount collected.  5. The money collected must be deposited with the county treasurer in the school district’s fund for capital projects to be held and expended in the same manner as other money deposited in that fund.  (Added to NRS by 1979, 1287; A 1983, 1635; 1989, 1924; 1997, 2358; 2001, 1987; 2011, 1247)
NV Rev Stat § 387.332 (2021)
2021 Nevada Revised Statutes|Chapter 387 - Financial Support of School System|NRS 387.332 - Duty of Nevada Tax Commission to review need for tax.

The Nevada Tax Commission shall, every 4 years after it has approved the imposition of a tax on residential construction in a particular county or area of a county, review the need for the tax under the circumstances existing at the time of the review. If the Commission finds that the tax is no longer needed, it shall so inform the board of county commissioners of that county, who shall repeal the tax as of the end of the current fiscal year.  (Added to NRS by 1979, 1288)
NV Rev Stat § 387.3324 (2021)
2021 Nevada Revised Statutes|Chapter 387 - Financial Support of School System|NRS 387.3324 - Public Schools Overcrowding and Repair Needs Committee to prepare recommendations for imposition of taxes and submit recommendations to board of county commissioners; submission of question to voters; imposition of recommended tax.

  1. If a Public Schools Overcrowding and Repair Needs Committee is established pursuant to subsection 1 of NRS 387.3322, such a Committee shall, on or before April 2, 2016:  (a) Prepare recommendations for the imposition of one or more of the taxes described in NRS 387.3326 in the county to provide funding for the school district for the purposes set forth in subsection 1 of NRS 387.335. The recommendations must specify the proposed rate or rates for each of the recommended taxes and may specify the period during which one or more of the recommended taxes will be imposed.  (b) Submit the recommendations to the board of county commissioners.  2. Upon the receipt of recommendations pursuant to subsection 1, the board of county commissioners shall, at the General Election on November 8, 2016, submit a question to the voters of the county asking whether any of the recommended taxes should be imposed in the county. The question submitted to the voters of the county must specify the proposed rate or rates for each of the recommended taxes and the period during which each of the recommended taxes will be imposed, if the period was specified in the recommendations submitted pursuant to subsection 1. If the question submitted to the voters pursuant to this subsection asks the voters of the county whether to impose the tax described in subsection 5 of NRS 387.3326, the question must state that any such tax imposed is exempt from each partial abatement from taxation provided pursuant to NRS 361.4722, 361.4723 and 361.4724.  3. If a majority of the voters voting on the question submitted to the voters pursuant to subsection 2 vote affirmatively on the question:  (a) The board of county commissioners shall impose the recommended tax or taxes in accordance with the provisions of NRS 387.3326 and at the rate or rates specified in the question submitted to the voters pursuant to subsection 2.  (b) If the question recommended the imposition of the tax described in subsection 5 of NRS 387.3326:  (1) Any such tax imposed is exempt from each partial abatement from taxation provided pursuant to NRS 361.4722, 361.4723 and 361.4724.  (2) The provisions of NRS 361.453 do not apply to any such tax imposed.  (c) The tax or taxes shall be imposed notwithstanding the provisions of any specific statute to the contrary and, except as otherwise specifically provided in NRS 387.3322 to 387.3328, inclusive, such tax or taxes are not subject to any limitations set forth in any statute which authorizes the board of county commissioners to impose such tax or taxes including, without limitation, any limitations on the maximum rate or rates which may be imposed or the duration of the period during which such taxes may be imposed.  (Added to NRS by 2015, 2445)
NV Rev Stat § 387.3328 (2021)
2021 Nevada Revised Statutes|Chapter 387 - Financial Support of School System|NRS 387.3328 - Deposit and use of proceeds of tax.

The proceeds of any tax or taxes imposed pursuant to NRS 387.3324 and 387.3326:  1. Must be deposited in the school district’s fund for capital projects established pursuant to NRS 387.328, to be held and, except as otherwise provided in subsection 2, expended in the same manner as other money deposited in that fund.   2. May be pledged to the payment of principal and interest on bonds or other obligations issued for one or more of the purposes set forth in NRS 387.335. The proceeds of such taxes so pledged may be treated as pledged revenues for the purposes of subsection 3 of NRS 350.020, and the board of trustees of the school district may issue bonds for those purposes in accordance with the provisions of chapter 350 of NRS.  3. May not be used:  (a) To settle or arbitrate disputes between a recognized organization representing employees of a school district and the school district, or to settle any negotiations; or  (b) To adjust the district-wide schedule of salaries and benefits of the employees of a school district.  (Added to NRS by 2015, 2447)
NV Rev Stat § 387.333 (2021)
2021 Nevada Revised Statutes|Chapter 387 - Financial Support of School System|NRS 387.333 - Creation; acceptance of gifts and grants; investment; payment of claims.

  1. The Fund to Assist School Districts in Financing Capital Improvements is hereby created in the State Treasury, to be administered by the Director of the Office of Finance. All money received and held by the State Treasurer for the purpose of the Fund must be deposited in the Fund.  2. The Director of the Office of Finance may accept gifts and grants from any source for deposit in the Fund.  3. The money in the Fund must be invested as the money in other state funds is invested. All interest and income earned on the money in the Fund must be credited to the Fund.  4. Claims against the Fund must be paid as other claims against the State are paid.  (Added to NRS by 1999, 3218)
NV Rev Stat § 387.3335 (2021)
2021 Nevada Revised Statutes|Chapter 387 - Financial Support of School System|NRS 387.3335 - Application for grant; proof of emergency conditions; determinations by Department of Taxation and State Public Works Division; approval by State Board of Examiners; awards of grants.

  1. The board of trustees of a school district may apply to the Director of the Office of Finance for a grant of money from the Fund created pursuant to NRS 387.333 on a form provided by the Director of the Office of Finance. The application must be accompanied by proof that the following emergency conditions exist within the school district:  (a) The combined ad valorem tax rate of the county is at the limit imposed by NRS 361.453; and  (b) At least:  (1) One building that is located on the grounds of a school within the school district has been condemned;  (2) One of the facilities that is located on the grounds of a school within the school district is unsuitable for use as a result of:  (I) Structural defects;  (II) Barriers to accessibility; or  (III) Hazards to life, health or safety, including, without limitation, environmental hazards and the operation of the facility in an unsafe manner; or  (3) One of the facilities that is located on the grounds of a school within the school district is in such a condition that the cost of renovating the facility would exceed 40 percent of the cost of constructing a new facility.  2. Upon receipt of an application submitted pursuant to subsection 1, the Director of the Office of Finance shall forward the application to the:  (a) Department of Taxation to determine whether or not:  (1) The application satisfies the showing of proof required pursuant to paragraph (a) of subsection 1; and  (2) The board of county commissioners in the county in which the school district is located has imposed a tax of more than one-eighth of 1 percent pursuant to NRS 377B.100;  (b) State Public Works Division of the Department of Administration to determine whether the application satisfies the showing of proof required pursuant to paragraph (b) of subsection 1; and  (c) Department of Education for informational purposes.  3. The Department of Taxation and the State Public Works Division shall submit written statements of their determinations pursuant to subsection 2 regarding an application to the Director of the Office of Finance. Upon receipt of such statements, the Director shall submit the application accompanied by the written statements from the Department of Taxation and State Public Works Division to the State Board of Examiners for approval.  4. The Director of the Office of Finance shall make grants from the Fund created pursuant to NRS 387.333 based upon the need of each school district whose application is approved by the State Board of Examiners.  5. The Director of the Office of Finance shall adopt regulations that prescribe the annual deadline for submission of an application to the Director of the Office of Finance by a school district that desires to receive a grant of money from the Fund.  (Added to NRS by 1999, 3218; A 2019, 1305)
NV Rev Stat § 387.335 (2021)
2021 Nevada Revised Statutes|Chapter 387 - Financial Support of School System|NRS 387.335 - Issuance of general obligations by board of trustees: Authorized purposes; combining questions for voting.

  1. The board of trustees of a county school district may issue its general obligations to raise money for the following purposes, and no others:  (a) Construction, design or purchase of new buildings for schools, including, but not limited to, teacherages, dormitories, dining halls, gymnasiums and stadiums.  (b) Enlarging, remodeling or repairing existing buildings or grounds for schools, including, but not limited to, teacherages, dormitories, dining halls, gymnasiums and stadiums.  (c) Acquiring sites for building schools, or additional real property for necessary purposes related to schools, including, but not limited to, playgrounds, athletic fields and sites for stadiums.  (d) Paying expenses relating to the acquisition of school facilities which have been leased by a school district pursuant to NRS 393.080.  (e) Purchasing necessary motor vehicles and other equipment to be used for the transportation of pupils or furniture and equipment for schools. If money from the issuance of general obligations is used to purchase vehicles and other equipment used for the transportation of pupils or furniture and equipment to replace existing vehicles and equipment or furniture and equipment, as applicable, and the existing vehicles and equipment or furniture and equipment subsequently are sold, the proceeds from the sale must be applied toward the retirement of those obligations.  2. Any one or more of the purposes enumerated in subsection 1 may, by order of the board of trustees entered in its minutes, be united and voted upon as one single proposition.  3. Any question submitted pursuant to this section and any question submitted pursuant to NRS 387.3285 may, by order of the board of trustees entered in its minutes, be united and voted upon as a single proposition.  [155:32:1956] — (NRS A 1971, 2119; 1975, 870; 1981, 961; 1985, 144; 1989, 681; 1997, 2455; 2001, 2333; 2003, 2136, 2137; 2009, 2139; 2013, 710)
NV Rev Stat § 387.400 (2021)
2021 Nevada Revised Statutes|Chapter 387 - Financial Support of School System|NRS 387.400 - Limitation on bonded indebtedness of county school district.

The total bonded indebtedness of a county school district must at no time exceed an amount equal to 15 percent of the total of the last assessed valuation of taxable property, excluding motor vehicles, situated within the county school district.  [168:32:1956] — (NRS A 1963, 347; 1979, 1592; 1989, 1882; 1995, 179)