reglab/housing_qa huggingface dataset:
NV Rev Stat § 354.59887 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.59887 - Limitations on fees applicable to public utilities: Rate; quarterly payments; collection; penalties and interest on delinquent amounts; apportionment among customers of public utility.

If a city or county adopts an ordinance imposing or increasing a fee:  1. The entire amount of any fee to which the ordinance applies must be:  (a) Imposed at the same rate upon each public utility that provides similar services within the jurisdiction of the city or county; and  (b) Paid by the public utility to the city or county in legal tender of the United States or in a check, draft or note that is payable in legal tender of the United States.  2. The city or county:  (a) Shall require each public utility to which the ordinance applies to pay quarterly the fees imposed upon it that it has collected from its customers.  (b) May, to the extent it determines that it is impracticable to collect from a public utility to which the ordinance applies any of the fees imposed upon the public utility, collect any of those fees directly from the customers of the public utility located within the jurisdiction of the city or county in proportion to the amount of revenue the public utility derives from each of those customers.  (c) May, except as otherwise provided in this paragraph, assess combined penalties and interest of not more than 2 percent per month of the delinquent amount of any fee to which the ordinance applies. If a city annexes any land, it may not assess any penalties or interest pursuant to this paragraph regarding any fee imposed for the operation of a public utility within the annexed land during any period:  (1) Before the effective date of the annexation; or  (2) More than 30 days before the city provides the public utility with notice of the annexation,  whichever occurs later.  (d) May provide, by ordinance, that the fees imposed upon the public utility may be collected from a governmental entity of the State if that entity is a customer of the public utility.  3. A public utility to which the ordinance applies shall, except for any fees collected by the city or county pursuant to paragraph (b) of subsection 2, collect the aggregate of all its fees imposed by the city or county directly from its customers located within the jurisdiction of the city or county in proportion to the amount of revenue the public utility derives from each of those customers. The fees may be shown on a customer’s bill individually or collectively.  4. A public utility to which the ordinance applies shall not collect from a customer any penalties or interest assessed pursuant to paragraph (c) of subsection 2.  (Added to NRS by 1995, 2189; A 1997, 2744)
NV Rev Stat § 354.59888 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.59888 - Limitations on fees applicable to public utilities: Procedure for resolving alleged errors concerning billing of customers of public utility that sells or resells personal wireless services for certain fees or designation of place of primary use.

  1. If a customer of a public utility that sells or resells personal wireless services believes that the amount of a fee imposed pursuant to NRS 354.59881 to 354.59889, inclusive, or the designation of a place of primary use is incorrect, the customer may notify the public utility in writing of the alleged error. The notice must include:  (a) The street address for the place of primary use of the customer;  (b) The account number and name shown on the billing statement of the account for which the customer alleges the error;  (c) A description of the alleged error; and  (d) Any other information which the public utility may reasonably require to investigate the alleged error.  2. Within 60 days after receiving a notice sent pursuant to subsection 1, the public utility shall review the records which the public utility uses to determine the place of primary use of its customers.  3. If the review indicates:  (a) That the alleged error exists, the public utility shall correct the error and refund or credit the customer for the amount which was erroneously collected for the applicable period, not to exceed the 24 months immediately preceding the date on which the customer notified the public utility of the alleged error.  (b) That no error exists, the public utility shall provide a written explanation to the customer who alleged the error.  4. A customer may not bring a cause of action against a public utility that sells or resells personal wireless services for fees incorrectly imposed pursuant to NRS 354.59881 to 354.59889, inclusive, unless the customer first complies with this section.  (Added to NRS by 2001, 1643)
NV Rev Stat § 354.59889 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.59889 - Limitations on fees applicable to public utilities: Change of fees.

  1. A city or county shall not change any of its fees except through the adoption of an ordinance which provides that the change does not become effective until at least 90 days after the city or county complies with the provisions of subsection 3 of NRS 354.59885.  2. The cumulative amount of any increases in fees imposed by a city or county during any period of 24 months must not exceed 1 percent of the gross revenue of any public utility to which the increase applies from customers located within the jurisdiction of that city or county.  (Added to NRS by 1995, 2190; A 1997, 1988, 2745; 1999, 492)
NV Rev Stat § 354.59893 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.59893 - Advisory committee to review enterprise fund for issuance of building permits, barricade permits and encroachment permits: Establishment; appointment and terms of members; officers; duties and powers.

  1. Each local government that creates an enterprise fund pursuant to NRS 354.59891 shall establish an advisory committee to review the operations of, and make recommendations relating to, the enterprise fund.  2. The governing body of the local government or its designee shall appoint at least five members to the committee which:  (a) Must include:  (1) A representative of the residential construction industry;  (2) A representative of the commercial development industry; and  (3) A representative of the construction industry; and  (b) May include:  (1) A public officer or employee of the local government who manages the fiscal affairs of the local government; and  (2) A public officer or employee of the local government who oversees directly the operation of the enterprise fund.  3. Each member of the committee must be appointed for a term of at least 2 years but not to exceed 4 years. The governing body or its designee may renew the term of any member of the committee.  4. The members of the committee shall select a chair from among their membership.  5. The committee may issue opinions and recommendations to the governing body of the local government concerning, without limitation:  (a) The adequacy of the fees that the local government charges for barricade permits, encroachment permits and building permits;  (b) The financial objectives and annual budget of the program for the issuance of barricade permits, encroachment permits and building permits; and  (c) Any other relevant issue related to the operation of the enterprise fund.  6. As used in this section:  (a) "Barricade permit" has the meaning ascribed to it in paragraph (a) of subsection 1 of NRS 354.59891.  (b) "Building permit" has the meaning ascribed to it in paragraph (b) of subsection 1 of NRS 354.59891.  (c) "Encroachment permit" has the meaning ascribed to it in paragraph (g) of subsection 1 of NRS 354.59891.  (Added to NRS by 2005, 575)
NV Rev Stat § 354.599 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.599 - Specified source of additional revenue required under certain circumstances when Legislature directs local governmental action requiring additional funding.

If the Legislature directs one or more local governments to:  1. Establish a program or provide a service; or  2. Increase a program or service already established which requires additional funding,  and the expense required to be paid by each local government to establish, provide or increase the program or service is $5,000 or more, a specified source for the additional revenue to pay the expense must be authorized by a specific statute. The additional revenue may only be used to pay expenses directly related to the program or service. If a local government has money from any other source available to pay such expenses, that money must be applied to the expenses before any money from the revenue source specified by statute.  (Added to NRS by 1969, 800; A 1971, 236; 1975, 1686; 1979, 1241; 1981, 312; 1987, 1669; 1993, 1349; 1999, 1181; 2001, 1804)
NV Rev Stat § 354.600 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.600 - Contents of budget.

Each budget must include:  1. Detailed estimates of revenues, balances in other funds and other sources of financing for the budget year classified by funds and sources in a manner and on forms prescribed by the Department of Taxation.  2. Detailed estimates of expenditures and other uses of money for the budget year classified in a manner and on forms prescribed by the Department of Taxation.  3. A separate statement of the anticipated expenses relating to activities designed to influence the passage or defeat of any legislation, setting forth each separate category of expenditure that is required to be included in a supplemental report pursuant to subsection 1 of NRS 354.59803.  (Added to NRS by 1965, 732; A 1975, 1687; 1997, 2486; 2001, 1805, 2477; 2003, 178)
NV Rev Stat § 354.601 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.601 - Construction of capital improvement without funding for operation and maintenance included in approved budget prohibited.

A local government shall not begin the construction of a capital improvement unless the funding for the operation and maintenance of the improvement during the current fiscal year, including personnel, is included in an approved budget.  (Added to NRS by 1997, 2486)
NV Rev Stat § 354.6015 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.6015 - Fiscal report of local government: Requirements; publication of summary; regulations.

  1. Except as otherwise provided in subsection 3, the governing board of a local government shall:  (a) Submit electronically a fiscal report of the local government to the Department of Taxation in accordance with the requirements prescribed by the Committee on Local Government Finance pursuant to subsection 2; and  (b) Publish a summary of the fiscal report, which must contain the information required by the Committee on Local Government Finance pursuant to subsection 2, in a newspaper of general circulation in the county in which the local government is situated.  2. The Committee on Local Government Finance shall prescribe, by regulation:  (a) The dates and times for filing a fiscal report, which must require a local government to file at least one fiscal report per year;  (b) The content of a fiscal report, which must include, without limitation, revenues, expenditures, fund balances, cash balances, components of assessed value, debt schedules and any other information that the Committee on Local Government Finance determines to be appropriate for determining the financial status of a local government;  (c) The content for a summary of a fiscal report that must be published pursuant to subsection 1; and  (d) A uniform method for creating and submitting a fiscal report electronically pursuant to this section. The method must facilitate the storage and reproduction of the fiscal report in electronic format by the Department of Taxation.  3. The Committee on Local Government Finance may establish, by regulation, an exception to the requirement that a fiscal report be submitted to the Department of Taxation in electronic format. The exception must be limited to local governments that the Committee determines do not have the financial ability to comply with the method for submitting a fiscal report to the Department of Taxation prescribed by the Committee. If the Committee on Local Government Finance provides an exception pursuant to this subsection, the Committee shall provide, by regulation, specific standards that it will use to determine whether a local government qualifies for an exemption pursuant to this subsection.  4. The Committee on Local Government Finance shall adopt regulations pursuant to this section in the manner prescribed for state agencies in chapter 233B of NRS.  (Added to NRS by 2001, 1420)
NV Rev Stat § 354.6025 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.6025 - Annual report of indebtedness of local government: Requirement; compilation into state report.

  1. Each local government shall submit to the Department of Taxation, annually, an itemized report showing all its outstanding indebtedness. The Department of Taxation shall prescribe the form and time of filing for all such reports.  2. Upon receipt of the annual local government reports of indebtedness, the Department of Taxation shall compile the information into a state report of local government indebtedness. Copies of such report shall be submitted to the Governor and the Fiscal Analysis Division of the Legislative Counsel Bureau.  3. As used in this section, "indebtedness" does not include any liability which is incurred by a local government for the purchase of goods and services on open accounts.  (Added to NRS by 1977, 508; A 1977, 350; 2009, 1028)
NV Rev Stat § 354.604 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.604 - Funds maintained by local governments.

Each local government shall maintain, according to its own needs:  1. The following kinds of governmental funds:  (a) General fund;  (b) Special revenue fund;  (c) Capital projects fund;  (d) Debt service fund; and  (e) Permanent fund.  2. The following kinds of proprietary funds:  (a) Enterprise fund; and  (b) Internal service fund.  3. The following kinds of fiduciary funds:  (a) Pension and other employee benefits funds;  (b) Investment trust funds;  (c) Private-purpose trust funds; and  (d) Agency funds.  (Added to NRS by 1965, 732; A 1971, 200, 1014, 1342; 1981, 1765; 1983, 1636; 1989, 403; 2001, 1806)
NV Rev Stat § 354.608 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.608 - Contingency account: Establishment; limit on appropriations; expenditures.

A contingency account may be established in any governmental fund. The maximum amount which may be appropriated for such a contingency account is 3 percent of the money otherwise appropriated to the fund, exclusive of any amounts to be transferred to other funds. No expenditure may be made directly from such a contingency account, except as a transfer to the appropriate account, and then only in accordance with the procedure established in NRS 354.598005.  (Added to NRS by 1965, 733; A 1981, 1766; 2001, 1807)
NV Rev Stat § 354.609 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.609 - Petty cash, imprest or revolving account.

  1. The governing body of any local government may, by resolution, establish one or more petty cash accounts, imprest accounts or revolving accounts in a bank or credit union to assist in the administration of any activities in which the local government is authorized by law to engage.  2. A resolution establishing any petty cash account, imprest account or revolving account in a bank or credit union shall, in detail, set forth the following:  (a) The object and purpose of the account.  (b) The source of money to be used to establish and maintain the account.  (c) The method of controlling expenditures from the account.  (d) The maximum dollar amount of any single expenditure.  3. Payments made out of any such accounts in accordance with the establishing resolution may be made directly without approval of the governing body of any local government.  4. Reimbursement of any such petty cash, imprest or revolving accounts must be made no less often than monthly. The reimbursement must be supported by proper evidences of expenditures made from the account and must be approved by the governing body in the same manner as other claims against the fund to which the reimbursement is to be charged.  (Added to NRS by 1973, 1080; A 1975, 369; 1999, 1475)
NV Rev Stat § 354.6105 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.6105 - Fund for extraordinary maintenance, repair or improvement of capital projects.

  1. A local government may establish a fund for the extraordinary maintenance, repair or improvement of capital projects.  2. Any interest and income earned on the money in the fund in excess of any amount which is reserved for rebate payments to the Federal Government pursuant to 26 U.S.C. § 148, as amended, or is otherwise required to be applied in a specific manner by the Internal Revenue Code of 1986, as amended, must be credited to the fund.  3. Except as otherwise provided in NRS 374A.020, the money in the fund may be used only for the extraordinary maintenance, repair or improvement of capital projects or facilities that replace capital projects of the entity that made the deposits in the fund. The money in the fund at the end of the fiscal year may not revert to any other fund or be a surplus for any purpose other than the purpose specified in this subsection.  4. As used in this section, "extraordinary maintenance, repair or improvement" means all expenses ordinarily incurred not more than once every 5 years to maintain a local governmental facility or capital project in a fit operating condition.  (Added to NRS by 1995, 2552; A 1997, 56; 2001, 1807, 2323; 2003, 162)
NV Rev Stat § 354.6113 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.6113 - Fund for construction of capital projects.

  1. The governing body of a local government may, by resolution, establish a fund for the construction of capital projects.  2. Any interest or income earned on money in the fund in excess of any amount which is reserved for rebate payments to the Federal Government pursuant to 26 U.S.C. § 148, as amended, or is otherwise required to be applied in a specific manner by the Internal Revenue Code of 1986, as amended, must be credited to the fund.  3. The money in the fund must be used only for the construction of capital projects which are included in the plan for capital improvement of the local government prepared pursuant to NRS 350.013. The money in the fund at the end of the fiscal year may not revert to any other fund or be a surplus for any purpose other than the purpose specified in this subsection.  4. The annual budget and audit report of the local government prepared pursuant to NRS 354.624 must specifically identify the fund and:  (a) Indicate in detail the capital projects that have been constructed with money from the fund;  (b) Specify the amount of money, if any, that will be deposited in the fund for the next fiscal year;  (c) Specify any proposed capital projects that will be constructed with money from the fund during the next fiscal year; and  (d) Identify any planned accumulation of the money in the fund.  The audit report must include a statement by the auditor whether the local government has complied with the provisions of this subsection.  (Added to NRS by 1995, 2551)
NV Rev Stat § 354.6116 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.6116 - Revenue from taxes ad valorem from lessee or user of certain taxable property to be deposited in or transferred to certain funds.

A local government, except a school district, that receives revenue from taxes ad valorem from a lessee or user of property which is taxable pursuant to NRS 361.157 or 361.159 shall deposit the revenue in or transfer the revenue to one or more of the funds established by the local government pursuant to NRS 354.6113 or 354.6115 and use that revenue only for the purposes authorized by those sections if the revenue was received in:  1. A fiscal year after the fiscal year the taxes were owed; or  2. The fiscal year the taxes are owed and the taxes were excluded from the estimate of revenue from taxes ad valorem for the local government pursuant to NRS 354.597.  (Added to NRS by 1997, 1113; A 2001, 1809)
NV Rev Stat § 354.6117 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.6117 - Limitation on amount of money transferred to certain funds; exception.

  1. Except as otherwise provided in subsection 2, the total amount of money which may be transferred in a fiscal year from the general fund of a local government to the funds established pursuant to NRS 354.6113 and 354.6115 must not exceed 10 percent of the total amount of the budgeted expenditures of the general fund, plus any money transferred from the general fund, other than the money transferred to those funds, for that fiscal year.  2. Any money that a local government, pursuant to NRS 354.6116, deposits in or transfers to one or more of the funds established by the local government pursuant to NRS 354.6113 or 354.6115:  (a) Is not subject to the limitation on the amount of money that a local government may transfer to those funds pursuant to subsection 1.  (b) Must not be included in the determination of the total amount of money transferred to those funds for the purposes of the limitation set forth in subsection 1.  (Added to NRS by 1995, 2553; A 1997, 1113; 2001, 1809)
NV Rev Stat § 354.6118 (2021)
2021 Nevada Revised Statutes|Chapter 354 - Local Financial Administration|NRS 354.6118 - Interfund loans or loans to other local governments: Public hearing required.

Before making an interfund loan or loaning money to another local government, the governing body of the local government that wishes to make the loan must:  1. Determine at a public hearing that:  (a) A sufficient amount of money is available for the loan and that money is not restricted as to its use; and  (b) The loan of the money will not compromise the economic viability of the fund from which the money is loaned; and  2. Establish at the public hearing conducted pursuant to subsection 1:  (a) The amount of time the money will be on loan from the fund;  (b) The terms and conditions for repaying the loan; and  (c) The rate of interest, if any, to be charged for the loan.  (Added to NRS by 2001, 1497; A 2003, 52)